AgileThought (AGILQ) S-1 30 Nov 21 IPO registration Financial data

Document And Entity Information

Document And Entity Information	9 Months Ended
	Sep. 30, 2021
Document Information Line Items
Entity Registrant Name	AGILETHOUGHT, INC.
Document Type	S-1
Amendment Flag	false
Entity Central Index Key	0001790625
Entity Filer Category	Non-accelerated Filer
Entity Small Business	true
Entity Emerging Growth Company	true
Entity Ex Transition Period	false
Entity Incorporation, State or Country Code	DE

Unaudited Condensed Consolidate

Unaudited Condensed Consolidated Balance Sheets - USD ($) $ in Thousands	Sep. 30, 2021	Dec. 31, 2020	Dec. 31, 2019
Current assets:
Cash, cash equivalents and restricted cash	$ 4,126	$ 9,432	$ 6,366
Accounts receivable, net	39,444	23,800	43,797
Prepaid expenses and other current assets	8,316	3,940	2,547
Current VAT receivables	11,374	10,776	9,116
Total current assets	63,260	47,948	61,826
Property, plant and equipment, net	3,257	3,428	3,203
Goodwill and indefinite-lived intangible assets	86,781	88,809	106,816
Finite-lived intangible assets, net	67,727	71,511	82,823
Operating lease right of use assets, net	6,678	8,123	10,823
Other noncurrent assets	1,564	463	1,101
Total noncurrent assets	166,007	172,334	204,766
Total assets	229,267	220,282	266,592
Current liabilities:
Accounts payable	20,812	16,486	19,866
Accrued liabilities	15,141	15,080	18,777
Income taxes payable	628	164	3,893
Other taxes payable	9,439	8,203	4,247
Current portion of operating lease liabilities	4,032	3,286	3,380
Deferred revenue	1,179	2,143	3,246
Current portion of obligation for contingent purchase price	8,608	8,104	10,066
Current portion of long-term debt	36,588	11,380	6,473
Total current liabilities	96,427	64,846	69,948
Obligation for contingent purchase price, net of current portion		2,200	12,555
Long-term debt, net of current portion	40,296	125,963	115,334
Deferred tax liabilities, net	3,124	3,073	2,823
Operating lease liabilities, net of current portion	2,810	5,010	7,561
Warrant liability	6,072
Other noncurrent liabilities	4,214	992
Total liabilities	152,943	202,084	208,221
Commitments and contingencies (Note 18)
Stockholders’ Equity
Common stock value	4	3
Treasury stock, 151,950 shares at cost
Additional paid-in capital	173,815	101,494
Common stock value
Class B shares $.001 par value, 1,600,000 shares authorized, 37,538 shares outstanding as of December 31, 2020 and 2019
Additional paid-in capital		101,497	101,286
Accumulated deficit	(80,234)	(66,181)	(40,004)
Accumulated other comprehensive loss	(17,109)	(16,981)	(3,074)
Total stockholders’ equity attributable to the Company	76,476	18,335	58,208
Noncontrolling interests	(152)	(137)	163
Total stockholder’ equity	76,324	18,198	58,371
Total liabilities and stockholders’ equity	$ 229,267	$ 220,282	$ 266,592

Unaudited Condensed Consolida_2

Unaudited Condensed Consolidated Balance Sheets (Parentheticals) - $ / shares	Sep. 30, 2021	Dec. 31, 2020	Dec. 31, 2019
Ordinary shares, outstanding	41,970,915
Treasury stock, Shares	151,950
Class A Common Stock
Ordinary shares, par value (in Dollars per share)	$ 0.0001	$ 0.0001
Ordinary shares, authorized	210,000,000	210,000,000
Ordinary shares, issued	41,970,915	34,557,480
Ordinary shares, outstanding	41,970,915	34,557,480
Ordinary shares, par value (in Dollars per share)		$ 0.001	$ 0.001
Ordinary shares, authorized		1,500,000	1,500,000
Ordinary shares, outstanding		431,682	431,682
Class B Common Stock
Ordinary shares, par value (in Dollars per share)		$ 0.001	$ 0.001
Ordinary shares, authorized		1,600,000	1,600,000
Ordinary shares, outstanding		37,538	37,538

Unaudited Condensed Consolida_3

Unaudited Condensed Consolidated Statements of Operations - USD ($) $ in Thousands	3 Months Ended		9 Months Ended		12 Months Ended
	Sep. 30, 2021	Sep. 30, 2020	Sep. 30, 2021	Sep. 30, 2020	Dec. 31, 2020	Dec. 31, 2019	Dec. 31, 2018
Income Statement [Abstract]
Net revenues	$ 40,420	$ 40,114	$ 116,573	$ 129,513	$ 163,987	$ 173,695	$ 110,527
Cost of revenue	29,666	26,018	82,709	87,850	113,465	114,447	73,506
Gross profit	10,754	14,096	33,864	41,663	50,522	59,248	37,021
Operating expenses:
Selling, general and administrative expenses	11,188	8,978	30,145	23,403	31,955	33,854	22,101
Depreciation and amortization	1,746	1,709	5,239	5,254	6,959	6,401	3,878
Change in fair value of contingent consideration obligations		(555)	(2,200)	(6,046)	(6,600)	2,349	(3,799)
Change in fair value of embedded derivative liabilities	(1,884)		(4,406)
Change in fair value of warrant liability	(759)		(759)
Equity-based compensation expense	6,469	55	6,481	180	211	1,689	1,506
Impairment charges		7,565		16,699	16,699	6,639	547
Restructuring (income) expenses	(135)	1,084	(113)	2,559	5,524
Other operating (income) expenses, net	(96)	3,205	1,011	3,704	6,997	3,285	604
Total operating expense	16,529	22,041	35,398	45,753	61,745	54,217	24,837
Income (loss) from operations	(5,775)	(7,945)	(1,534)	(4,090)	(11,223)	5,031	12,184
Interest expense	(4,065)	(4,400)	(12,117)	(12,803)	(17,293)	(13,046)	(3,603)
Other (expense) income	(851)	3,002	(436)	(330)	4,525	(2,654)	(2,309)
Income (loss) before income tax	(10,691)	(9,343)	(14,087)	(17,223)	(23,991)	(10,669)	6,272
Income tax expense					2,341	5,474	2,158
Income tax expense (benefit)	96	1,012	(13)	2,460
Net income (loss)	(10,787)	(10,355)	(14,074)	(19,683)	(26,332)	(16,143)	4,114
Net income (loss) attributable to noncontrolling interests	(188)	(28)	(21)	(127)	(155)	564	(188)
Net income (loss) attributable to the Company	$ (10,599)	$ (10,327)	$ (14,053)	$ (19,556)	$ (26,177)	$ (16,707)	$ 4,302
Loss per share (Note 16):
Basic Class A (in Dollars per share)					$ (54.87)	$ (37.07)	$ 9.84
Diluted Class A (in Dollars per share)					(54.87)	(37.07)	7.8
Basic and Diluted (in Dollars per share)	$ (0.28)	$ (0.3)	$ (0.39)	$ (0.57)	$ (54.87)	$ (37.07)	$ 9.84
Weighted average number of shares:
Basic Class A (in Shares)					439,530	413,192	399,733
Diluted Class A (in Shares)					439,530	413,192	407,255
Basic and Diluted (in Shares)	37,633,267	34,557,480	35,612,677	34,557,480	37,538	37,538	37,538

Unaudited Condensed Consolida_4

Unaudited Condensed Consolidated Statements of Comprehensive Loss - USD ($) $ in Thousands	3 Months Ended		9 Months Ended		12 Months Ended
	Sep. 30, 2021	Sep. 30, 2020	Sep. 30, 2021	Sep. 30, 2020	Dec. 31, 2020	Dec. 31, 2019	Dec. 31, 2018
Statement of Comprehensive Income [Abstract]
Net loss	$ (10,787)	$ (10,355)	$ (14,074)	$ (19,683)	$ (26,332)	$ (16,143)	$ 4,114
Foreign currency translation adjustments	(886)	(4,578)	(122)	(15,354)	(14,052)	3,231	(185)
Comprehensive loss	(11,673)	(14,933)	(14,196)	(35,037)	(40,384)	(12,912)	3,929
Less: Comprehensive loss attributable to noncontrolling interests	(154)	(4)	(15)	(253)	(300)	35	(177)
Comprehensive loss attributable to the Company	$ (11,519)	$ (14,929)	$ (14,181)	$ (34,784)	$ (40,084)	$ (12,947)	$ 4,106

Unaudited Condensed Consolida_5

Unaudited Condensed Consolidated Statements of Stockholders’ Equity - USD ($) $ in Thousands	Legacy Class A	Legacy Class B	U.S. Shares Class A	U.S. Shares Class B	Common Stock	Treasury Stock	Additional Paid-in Capital	Accumulated Deficit	Accumulated Other Comprehensive Income (loss)	Noncontrolling Interests	Mexico Shares	Total
Balance at Dec. 31, 2017								$ (27,599)	$ (6,638)	$ 305	$ 85,395	$ 51,463
Balance (in Shares) at Dec. 31, 2017											432,356
Net (loss) income								4,302		(188)		4,114
Equity-based compensation							1,506					1,506
Foreign currency translation adjustments									(196)	11		(185)
Balance at Dec. 31, 2018							1,506	(23,297)	(6,834)	128	$ 85,395	56,898
Balance (in Shares) at Dec. 31, 2018											432,356
Redomiciling in the United States (See Note 1)							85,395				$ (85,395)
Redomiciling in the United States (See Note 1) (in Shares)			394,818	37,538							(432,356)
Net (loss) income								(16,707)		564		(16,143)
Shares issued in connection with contingent purchase price							12,696					12,696
Shares issued in connection with contingent purchase price (in Shares)			35,415
Equity-based compensation							1,689					1,689
Equity-based compensation (in Shares)			1,449
Foreign currency translation adjustments									3,760	(529)		3,231
Balance at Dec. 31, 2019							101,286	(40,004)	(3,074)	163		58,371
Balance (in Shares) at Dec. 31, 2019	431,682	37,538	431,682	37,538
Retroactive application of recapitalization					$ 3		(3)
Retroactive application of recapitalization (in Shares)	(431,682)	(37,538)			34,557,480	151,950
As adjusted					$ 3		101,283	(40,004)	(3,074)	163		58,371
As adjusted (in Shares)					34,557,480	151,950
Net (loss) income								(8,183)		(129)		(8,312)
Equity-based compensation							69					69
Foreign currency translation adjustments									(11,552)	(143)		(11,695)
Balance at Mar. 31, 2020					$ 3		101,352	(48,187)	(14,626)	(109)		38,433
Balance (in Shares) at Mar. 31, 2020					34,557,480	151,950
Balance at Dec. 31, 2019							101,286	(40,004)	(3,074)	163		58,371
Balance (in Shares) at Dec. 31, 2019	431,682	37,538	431,682	37,538
Net (loss) income								(26,177)		(155)		(26,332)
Equity-based compensation							211					211
Foreign currency translation adjustments									(13,907)	(145)		(14,052)
Balance at Dec. 31, 2020							101,497	(66,181)	(16,981)	(137)		18,198
Balance (in Shares) at Dec. 31, 2020	431,682	37,538	431,682	37,538
Balance at Mar. 31, 2020					$ 3		101,352	(48,187)	(14,626)	(109)		38,433
Balance (in Shares) at Mar. 31, 2020					34,557,480	151,950
Net (loss) income								(1,046)		30		(1,016)
Equity-based compensation							56					56
Foreign currency translation adjustments									926	(7)		919
Balance at Jun. 30, 2020					$ 3		101,408	(49,233)	(13,700)	(86)		38,392
Balance (in Shares) at Jun. 30, 2020					34,557,480	151,950
Net (loss) income								(10,327)		(28)		(10,355)
Equity-based compensation							55					55
Foreign currency translation adjustments									(4,602)	24		(4,578)
Balance at Sep. 30, 2020					$ 3		101,463	(59,560)	(18,302)	(90)		23,514
Balance (in Shares) at Sep. 30, 2020					34,557,480	151,950
Balance at Dec. 31, 2020							101,497	(66,181)	(16,981)	(137)		18,198
Balance (in Shares) at Dec. 31, 2020	431,682	37,538	431,682	37,538
Retroactive application of recapitalization					$ 3		(3)
Retroactive application of recapitalization (in Shares)	(431,682)	(37,538)			34,557,480	151,950
As adjusted					$ 3		101,494	(66,181)	(16,981)	(137)		18,198
As adjusted (in Shares)					34,557,480	151,950
Net (loss) income								(3,865)		30		(3,835)
Equity-based compensation							12					12
Foreign currency translation adjustments									(223)	5		(218)
Balance at Mar. 31, 2021					$ 3		101,506	(70,046)	(17,204)	(102)		14,157
Balance (in Shares) at Mar. 31, 2021					34,557,480	151,950
Net (loss) income								411		137		548
Foreign currency translation adjustments									1,015	(33)		982
Balance at Jun. 30, 2021					$ 3		101,506	(69,635)	(16,189)	2		15,687
Balance (in Shares) at Jun. 30, 2021					34,557,480	151,950
Net (loss) income								(10,599)		(188)		(10,787)
Equity-based compensation							6,469					6,469
Foreign currency translation adjustments									(920)	34		(886)
Business combination					$ 1		65,840					65,841
Business combination (in Shares)					7,413,435
Balance at Sep. 30, 2021					$ 4		$ 173,815	$ (80,234)	$ (17,109)	$ (152)		$ 76,324
Balance (in Shares) at Sep. 30, 2021					41,970,915	151,950

Unaudited Condensed Consolida_6

Unaudited Condensed Consolidated Statements of Cash Flows - USD ($) $ in Thousands	9 Months Ended		12 Months Ended
	Sep. 30, 2021	Sep. 30, 2020	Dec. 31, 2020	Dec. 31, 2019	Dec. 31, 2018
Operating Activities
Net income (loss)	$ (14,074)	$ (19,683)	$ (26,332)	$ (16,143)	$ 4,114
Adjustments to reconcile net loss to net cash (used in) provided by operating activities:
Accretion of interest from convertible notes	3,068	3,097	4,380	1,573
(Gain on forgiveness) loss on extinguishment of debt			(142)		524
Gain on forgiveness of debt	(1,306)
Provision for bad debt expense	(78)	(27)	11	70	80
Impairment of goodwill and other intangible assets		16,699	16,699	6,639	547
Equity-based compensation	6,481	180	211	1,689	1,506
Loss on disposal of property, plant and equipment		22	43	26
Right-of-use asset amortization	1,709	2,101	2,899	2,266	1,113
Foreign currency remeasurement	1,216	(598)	(3,597)	1,962	2,194
Deferred income tax provision	120	(3,656)	1,398	1,135	(277)
Obligations for contingent purchase price	(1,648)	(6,046)	(6,240)	2,349	(3,799)
Embedded derivative liabilities	(4,406)
Warrant liability	(759)
Gain on divestiture, net of cash retained		(1,302)	(1,302)
Amortization of debt issue costs	1,479	685	925	728	116
Depreciation and amortization	5,239	5,254	6,959	6,401	3,878
Changes in assets and liabilities:
Accounts receivable	(15,953)	6,525	16,866	444	(3,503)
Prepaid expenses and other assets	(5,616)	(2,666)	(1,393)	(55)	(988)
Accounts payable	7,927	2,937	(3,380)	2,911	(16,210)
Accrued liabilities			(3,697)	(1,872)	16,526
Deferred revenues			(1,103)	647	1,131
Other current tax assets			2,296	(4,967)	1,284
Accrued liabilities and other noncurrent liabilities	(2,909)	(1,167)
Deferred revenue	(929)	(1,720)
Current VAT receivables and other taxes payable	(437)	(437)
Income taxes payable	1,430	2,174	(3,729)	2,919	1,736
Lease liabilities			(2,838)	(2,216)	(1,023)
Operating lease liabilities	(1,717)	(2,090)
Net cash (used in) provided by operating activities	(21,163)	282	(1,066)	6,506	8,949
Investing activities
Acquisition of businesses, net of cash acquired				(47,250)	(50,629)
Sale of a business, net of cash and cash equivalents				890
Purchase of property, plant and equipment	(732)	(977)	(1,585)	(676)	(1,522)
Net cash used in investing activities	(732)	(977)	(1,585)	(47,036)	(52,151)
Financing activities
Proceeds from loans	3,873	13,370	13,370	51,500	96,059
Payments of debt issue costs				(1,358)	(3,495)
Repayments of borrowings	(27,517)	(1,838)	(2,450)	(2,161)	(33,288)
Payments of transaction costs	(13,033)
Proceeds from PIPE investors	27,600
Payments of contingent consideration		(4,314)	(4,314)	(14,360)	(10,696)
Proceeds from capital contributions	25,749
Net cash provided by financing activities	16,672	7,218	6,606	33,621	48,580
Effect of exchange rates on cash	(83)	(850)	(889)	(752)	(5,066)
Net (decrease) increased in cash and cash equivalents	(5,306)	5,673	3,066	(7,661)	312
Cash, cash equivalents and restricted cash at beginning of the period	9,432	6,366	6,366	14,027	13,715
Cash, cash equivalents and restricted cash at end of the period	4,126	12,039	9,432	6,366	14,027
Total			176		7,808
Amount of restricted cash at end of period	180	169
Supplemental disclosure of non-cash investing activities and financing activities & cash flow information
Assumption of merger warrants liability	15,123
Transaction costs included in accounts payable	2,605
Contingent considerations related to acquisition (disposition)		1,413
Forgiveness of loans	1,306		142
Contingent considerations paid in shares				12,696
Acquisition of business, paid with contingent consideration				11,200
Contingent consideration forgiven upon disposition of business			1,413
Right-of-use assets obtained in exchange for operating lease liabilities	981	383	572	7,804	5,139
Cash paid during the period for interest	6,252	7,787	10,289	9,079	3,536
Cash paid during the year for income tax			$ 2,532	$ 4,322	$ 547
Fees due to creditor	$ 4,000

Organization and Basis of Conso

Organization and Basis of Consolidation and Presentation	9 Months Ended	12 Months Ended
	Sep. 30, 2021	Dec. 31, 2020
Organization and Basis of Consolidation and Presentation [Abstract]
Organization and Basis of Consolidation and Presentation	Note 1 — Organization and Basis of Consolidation and Presentation Organization AgileThought, Inc. (“AgileThought”) is a global provider of agile -first -to-end -shore -shore On August 23, 2021 (the “Closing Date”), LIV Capital Acquisition Corp. (“LIVK”), a special purpose acquisition company, and AgileThought (“Legacy AgileThought”) consummated the transactions contemplated by the definitive agreement and plan of merger (“Merger Agreement”), dated May 9, 2021 (“Business Combination”). Pursuant to the terms, Legacy AgileThought merged with and into LIVK, whereupon the separate corporate existence of Legacy AgileThought ceased, with LIVK surviving such merger (the “Surviving Company”). On the Closing Date, the Surviving Company changed its name to AgileThought, Inc. (the “Company”, “AgileThought”, “we” or “us”). Basis of Consolidation and Presentation The Company prepares its consolidated financial statements in accordance with U.S. Generally Accepted Accounting Principles (“U.S. GAAP”) The Business Combination was accounted for as a reverse capitalization in accordance with U.S. GAAP (the “Recapitalization”). Under this method of accounting, LIVK is treated as the acquired company and Legacy AgileThought is treated as the accounting acquirer for financial reporting purposes, resulting in no change in the carrying amount of the Company’s assets and liabilities. The consolidated assets, liabilities and results of operations prior to the Recapitalization are those of Legacy AgileThought. The shares and corresponding capital amounts and losses per share, prior to the Business Combination, have been retroactively restated based on shares reflecting the exchange ratio established in the Business Combination. The Unaudited Condensed Consolidated Financial Statements have been prepared in accordance with the rules and regulations of the Securities and Exchange Commission (“SEC”) for interim financial reporting and do not include all disclosures normally required in annual Consolidated Financial Statements prepared in accordance with U.S. GAAP. In the opinion of management, all adjustments necessary for a fair statement of the financial information, which are of normal and recurring nature, have been made for the interim periods reported. Operating results for the three and nine months ended September 30, 2021 are not necessarily indicative of results that may be expected for the year ending December 31, 2021. The balance sheet as of December 31, 2020 has been derived from the audited Consolidated Financial Statements at that date but does not include all of the information and footnotes required by U.S. GAAP for complete financial statements. The unaudited Condensed Consolidated Financial Statements should be read in conjunction with our audited Consolidated Financial Statements for the year ended December 31, 2020 that are included in our Registration Statement on Form S -4 Liquidity and Going Concern These condensed consolidated financial statements have been prepared in accordance with U.S. generally accepted accounting principles (“GAAP”) assuming the Company will continue as a going concern. The increase in net loss associated with losses from operations due to increases in selling, general, and administrative expenses, and equity -based Long -term Debt Subsequent Events November 29, 2021. The Company made the $20 The Company’s board of directors has provided approval to obtain additional financing to meet our debt service requirements over the next 12 months. As of the issuance of these financial statements, the Company has received letters of best efforts from related party shareholders to provide additional debt financing in the form of convertible debt for up to $25 million. Management believes it is probable that such debt financing will be finalized and received during the fourth quarter of 2021. Our related party shareholders understand proceeds from the debt financing will be applied to satisfy our immediate $20 million payment due for the First Lien Facility on November 29, 2021.	Note 1 — Organization and Basis of Consolidation and Presentation Organization AgileThought, Inc. (“AgileThought”) is a global provider of agile -first -to-end -shore -shore Prior to our incorporation in Delaware, we were a variable stock corporation organized under the laws of Mexico. We filed a Certificate of Domestication and a Certificate of Incorporation to become a Delaware corporation in February 2019 and changed our name to AN Global Inc. On October -registered Our mission is to fundamentally change the way people and organizations view, approach and achieve digital transformation. We combine our agile -first -generation -centric -shore -shore -on -level -generation -class AgileThought’s solutions are delivered through an end -to-end Innovate — Our experienced teams provide consulting and training to organizations seeking to embrace and optimize an agile DevOps culture. We help our clients to rapidly adapt to the changing needs of their marketplace and their internal stakeholders. Build — Build focuses on enterprise application development engineered to meet the complex ideation and development needs of a large, modern enterprise. Scalable high -performance -gen Run — The Run practice provides operational horsepower to optimize application performance as client technology landscape evolves. Run teams provide critical guidance, management, and real -time AgileThought’s principal solutions are designed to build the best business outcomes enabling customers to: • • • -business • The Company has complemented its organic growth with several strategic acquisitions. Most recently, we completed the acquisition of Agile Thought LLC and 4 th th In March 2020, the World Health Organization declared the outbreak of the novel coronavirus (“COVID -19 -19 -Commerce -level -containment -19 Although we are continuing to monitor and assess the effects of the COVID -19 Basis of Consolidation and Presentation The Consolidated Financial Statements have been prepared in accordance with U.S. Generally Accepted Accounting Principles (“U.S. GAAP”) and in accordance with the rules and regulations of the Securities and Exchange Commission (“SEC”). The Consolidated Financial Statements include AgileThought and all its subsidiaries and entities in which the Company maintains a controlling interest. All intercompany transactions and balances have been eliminated in consolidation.

Summary of Significant Accounti

Summary of Significant Accounting Policies	9 Months Ended	12 Months Ended
	Sep. 30, 2021	Dec. 31, 2020
Accounting Policies [Abstract]
Summary of Significant Accounting Policies	Note 2 — Summary of Significant Accounting Policies Refer to Note 2, Summary of Significant Accounting Policies Use of Estimates The preparation of financial statements in accordance with U.S. GAAP requires management to make estimates and assumptions about future events that affect the amounts reported in the Unaudited Condensed Consolidated Financial Statements. Further, certain estimates and assumptions include the direct and indirect impact of the COVID -19 -based Fair Value Measurements The Company records fair value of assets and liabilities in accordance with Financial Accounting Standards Board’s (“FASB”) Account Standards Codification (“ASC”) 820, Fair Value Measurement ASC 820 includes disclosures around fair value and establishes a fair value hierarchy for valuation inputs. The hierarchy prioritizes the inputs into three levels based on the extent to which inputs used in measuring fair value are observable in the market. Each fair value measurement is reporting in one of three levels, which is determined by the lowest level input that is significant to the fair value measurement in its entirety. These levels are as follows: Level 1: Quoted prices for identical instruments in active markets. Level 2: Other valuations that include quoted prices for similar instruments in active markets that are directly or indirectly observable. Level 3: Valuations made through techniques in which one or more of its significant data are not observable. See Note 4, Fair Value Measurements Goodwill Goodwill represents the cost of acquired businesses in excess of the fair value of identifiable tangible and intangible net assets purchased and is allocated to a reporting unit when the acquired business is integrated into the Company. Goodwill is not amortized but is tested for impairment annually on October 1 st When needed, the Company performs a quantitative assessment of goodwill impairment if it determines that it is more likely than not that the fair value of a reporting unit is less than its carrying amount. In the quantitative test, we compare the fair value of the reporting unit with the respective carrying value. Management uses a combined income and public company market approach to estimate the fair value of each reporting unit. If the carrying value of a reporting unit exceeds its fair value, an impairment loss is recognized in an amount equal to the excess, limited to the total amount of goodwill allocated to that reporting unit. This analysis requires significant assumptions, such as estimated future cash flows, long -term Intangible Assets The Company has customer relationships (finite -lived -lived -lived Intangible assets with finite lives are amortized on a straight -line -lived -lived -period During the first quarter of 2021, the Company reassessed and changed the estimated economic life of a certain trade name from indefinite to finite -lived -line Indefinite -lived -lived Embedded Derivative Liabilities The Company does not use derivative instruments to hedge exposures to interest rate, market, or foreign currency risks. The Company has evaluated the terms and features of its redeemable convertible preferred stock issued in February 2021 and identified two embedded derivatives requiring bifurcation from the underlying host instrument pursuant to ASC 815 -15 Embedded Derivatives. Embedded derivatives are bifurcated from the underlying host instrument and accounted for as separate financial instruments. Embedded derivatives are recognized at fair value, with changes in fair value during the period are recognized in “Change in fair value of embedded derivative liabilities” in the Unaudited Condensed Consolidated Statements of Operations. As of September 30, 2021 and in connection with the consummation of the Business Combination that occurred on August 23, 2021, the preferred stock was converted into common stock of the Company and the Embedded derivative ceased to exist. Refer to Note 4, Fair Value Measurements, Warrants The Company accounts for warrants as either equity -classified -classified Distinguishing Liabilities from Equity Derivatives and Hedging For warrants that meet all of the criteria for equity classification, the warrants are recorded as a component of additional paid -in Our public warrants meet the criteria for equity classification and accordingly, are reported as a component of stockholders’ equity while our private warrants do not meet the criteria for equity classification and are thus classified as a liability. Accounting Pronouncements The authoritative bodies release standards and guidance, which are assessed by management for impact on the Company’s Unaudited Condensed Consolidated Financial Statements. Accounting Standards Updates (“ASUs”) not listed below were assessed and determined to be not applicable to the Company’s Unaudited Condensed Consolidated Financial Statements. The following standards were recently adopted by the Company: • -12 Income Taxes • -04 Reference Rate Reform • -06 Debt -Debt with Conversion and Other Options and Derivatives and Hedging -Contracts in Entity’s Own Equity • -01 Reference Rate Reform, -04 The following recently released accounting standards have not yet been adopted by the Company: • -04 Earnings Per Share, Debt -Modifications and Extinguishments, Compensation -Stock Compensation, and Derivatives and Hedging -Contracts in Entity’s Own Equity. -classified	Note 2 — Summary of significant accounting policies Use of estimates The preparation of financial statements in accordance with U.S. GAAP requires management to make estimates and assumptions about future events that affect the amounts reported in the Consolidated Financial Statements. Further, certain estimates and assumptions include the direct and indirect impact of the COVID -19 -based Revenue recognition The Company recognizes revenue in accordance with Financial Accounting Standards Board’s (“FASB”) Account Standards Codification (“ASC”) 606, Revenue from Contracts with Customers Revenue is recognized when or as control of promised products or services are transferred to the customer in an amount that reflects the consideration the Company expects to receive in exchange for those products or services. In instances where revenue is recognized over time, the Company uses an appropriate input or output measurement method, typically based on the contract or labor volume. The Company applies judgment in determining the customer’s ability and intention to pay based on a variety of factors, including the customer’s historical payment experience. If there is uncertainty about the receipt of payment for the services, revenue recognition is deferred until the uncertainty is sufficiently resolved. Our payment terms are based on customary business practices and can vary by region and customer type, but are generally 30 -90 The Company may enter into arrangements that consist of any combination of our deliverables. To the extent a contract includes multiple promised deliverables, the Company determines whether promised deliverables are distinct in the context of the contract. If these criteria are not met, the promised deliverables are accounted for as a single performance obligation. For arrangements with multiple distinct performance obligations, we allocate consideration among the performance obligations based on their relative standalone selling price. The standalone selling price is the price at which we would sell a promised good or service on an individual basis to a customer. When not directly observable, the Company generally estimates standalone selling price by using the expected cost plus a margin approach. The Company reassesses these estimates on a periodic basis or when facts and circumstances change. Revenues related to software maintenance services are recognized over the period the services are provided using an output method that is consistent with the way in which value is delivered to the customer. Revenues related to cloud hosting solutions, which include a combination of services including hosting and support services, and do not convey a license to the customer, are recognized over the period as the services are provided. These arrangements represent a single performance obligation. For software license agreements that require significant customization of third -party Revenues related to our non -hosted -party Revenues related to consulting services (time -and-materials -based -based The Company may enter into arrangements with third party suppliers to resell products or services, such as software licenses and hosting services. In such cases, the Company evaluates whether the Company is the principal (i.e., report revenues on a gross basis) or agent (i.e., report revenues on a net basis). In doing so, the Company first evaluates whether it controls the good or service before it is transferred to the customer. In instances where the Company controls the good or service before it is transferred to the customer, the Company is the principal; otherwise, the Company is the agent. Determining whether we control the good or service before it is transferred to the customer may require judgment. Some of our service arrangements are subject to customer acceptance clauses. In these instances, the Company must determine whether the customer acceptance clause is substantive. This determination depends on whether the Company can independently confirm the product meets the contractually agreed -upon Client contracts sometimes include incentive payments received for discrete benefits delivered to clients or service level agreements and volume rebates that could result in credits or refunds to the client. Such amounts are estimated at contract inception and are adjusted at the end of each reporting period as additional information becomes available only to the extent that it is probable that a significant reversal of cumulative revenue recognized will not occur. Segments Operating segments are defined as components of an enterprise for which discrete financial information is available that is evaluated regularly by the Chief Operating Decision Maker (“CODM”) for purposes of allocating resources and evaluating financial performance. The Company’s Chief Executive Officer, who has been identified as the CODM, reviews financial information at the consolidated group level in order to assess Company performance and allocate resources. As such, the Company has determined that it operates a single operating and reporting segment. Fair value measurements The Company records fair value of assets and liabilities in accordance with ASC 820, Fair Value Measurement ASC 820 includes disclosures around fair value and establishes a fair value hierarchy for valuation inputs. The hierarchy prioritizes the inputs into three levels based on the extent to which inputs used in measuring fair value are observable in the market. Each fair value measurement is reporting in one of three levels, which is determined by the lowest level input that is significant to the fair value measurement in its entirety. These levels are as follows: Level 1: Quoted prices for identical instruments in active markets. Level 2: Other valuations that include quoted prices for similar instruments in active markets that are directly or indirectly observable. Level 3: Valuations made through techniques in which one or more of its significant data are not observable. See Note 4 for further discussion. Cash, cash equivalents and restricted cash Cash and cash equivalents include highly liquid investments with an original maturity of three months or less when purchased. The Company maintains cash and cash equivalents balances with major financial institutions. At times, these balances exceed federally insured limits. The Company periodically assesses the financial condition of these financial institutions where the funds are held and believes the credit risk is remote. In 2020, the Company held restricted cash in connection with litigation. In 2018, the Company held restricted cash in conjunction with a 2017 acquisition; these funds were associated with contingent consideration that was subsequently paid in 2019. Accounts receivable and allowance for doubtful accounts Accounts receivable are recorded at the invoiced or to be invoiced amount, do not bear interest, and are due within one year or less. Amounts collected on trade accounts receivable are included in net cash flows from operating activities in the Consolidated Statements of Cash Flows. As of January -13 Financial Instruments — Credit Losses (Topic 326): Measurement of Credit Losses of Financial Instruments -balance-sheet Property, plant and equipment Property, plant and equipment are measured at cost less accumulated depreciation or amortization. Expenditures for replacements and improvements are capitalized, whereas the costs of maintenance and repairs are charged to earnings as incurred. The Company depreciates property, plant and equipment using the straight -line Useful life Furniture and fixtures 5 – 10 Computer equipment 3 – 5 Computer software 3 Leasehold improvements are amortized over the lease term or the useful life of the asset, whichever is shorter. When these assets are sold or otherwise disposed of, the asset and related depreciation and amortization is relieved, and any gain or loss is included in the Consolidated Statements of Operations. The Company capitalizes certain development costs incurred in connection with its internal -use -related -line Long -lived Business combinations The Company accounts for its business combinations using the acquisition method of accounting in accordance with ASC 805, Business Combinations -controlling -measured -related Goodwill Goodwill represents the cost of acquired businesses in excess of the fair value of identifiable tangible and intangible net assets purchased and is allocated to a reporting unit when the acquired business is integrated into the Company. Goodwill is not amortized but is tested for impairment annually. The Company changed its annual assessment date from December 31 st st When needed, the Company performs a quantitative assessment of goodwill impairment if it determines that it is more likely than not that the fair value of a reporting unit is less than its carrying amount. In the quantitative test, we compare the fair value of the reporting unit with the respective carrying value. Management uses a combined income and public company market approach to estimate the fair value of each reporting unit. If the carrying value of a reporting unit exceeds its fair value, an impairment loss is recognized in an amount equal to the excess, limited to the total amount of goodwill allocated to that reporting unit. This analysis requires significant assumptions, such as estimated future cash flows, long -term Intangible assets The Company has customer relationships (finite -lived -lived Intangible assets with finite lives are amortized on a straight line basis over their estimated useful lives using a method of amortization that reflects the pattern in which the economic benefits of the intangible assets are consumed. We test for impairment when events or circumstances indicate the carrying value of a finite -lived -lived -period Indefinite -lived st st -lived Leases The Company is a lessee in several non -cancellable • -substance • • -provided • Key estimates and judgments include how the Company determines (1) the discount rate it uses to calculate the present value of future lease payments and (2) lease term. These are described in more detail as follows: • residual value or the amount of the lessor’s deferred initial direct costs. Therefore, the Company generally uses its incremental borrowing rate as the discount rate for the lease. This is the rate the Company would have to pay on a collateralized basis to borrow an amount equal to the lease payments under similar terms. • -cancellable The right of use (“ROU”) asset is initially measured at the initial amount of the lease liability, adjusted for lease payments made at or before the lease commencement date, plus any initial direct costs incurred less any lease incentives received. The ROU asset is subsequently amortized over the lease term. Lease expense for lease payments is recognized on a straight -line Variable lease payments are immaterial and our lease agreements do not contain any material residual value guarantees or material restrictive covenants. The Company uses the long -lived -10 Property, Plant, and Equipment — Overall The Company has elected to apply the short -term -term -line We have lease agreements with lease and non -lease Foreign currency The Company’s Consolidated Financial Statements are reported in US dollars. The Company has determined that its international subsidiaries’ functional currency is the local currency in each country. The translation of the functional currencies of subsidiaries into US dollars is performed for balance sheet accounts using the exchange rates in effect as of the balance sheet date and for revenues and expense accounts using a monthly average exchange rate prevailing during the respective period. The gains or losses resulting from such translation are reported as foreign currency translation adjustments within accumulated other comprehensive income (loss) as a separate component of equity. Monetary assets and liabilities of each subsidiary denominated in currencies other than the subsidiary’s functional currency are translated into their respective functional currency at the rates of exchange prevailing on the balance sheet date. Transactions of each subsidiary in currencies other than the subsidiary’s functional currency are translated into the respective functional currencies at the average monthly exchange rate prevailing during the period of the transaction. The gains or losses resulting from foreign currency transactions are included in the Consolidated Statements of Operations. Income taxes The Company accounts for income taxes using the asset and liability method of accounting for income taxes. Under this method, income tax expense is recognized for taxes payable or refundable for the current year. In addition, deferred tax assets and liabilities are recognized for future tax consequences attributable to differences between the financial statement carrying amounts of existing assets and liabilities and their tax bases and all operating loss and tax credit carry forwards, if any. Deferred tax assets and liabilities are measured using enacted tax rates expected to apply to taxable income in the years in which those temporary differences are expected to be recovered or settled. The effect on deferred tax assets and liabilities of a change in tax laws or rates is recognized in the Consolidated Statements of Operations in the period that includes the enactment date. Deferred tax assets are reduced by a valuation allowance if, based on the weight of available evidence, it is more likely than not that some or all the deferred tax assets will not be realized. Pursuant to FASB guidance related to accounting for uncertainty in income taxes, we may recognize the tax benefit from an uncertain tax position only if it is more likely than not that the tax position will be sustained upon examination by the taxing authorities, based on the technical merits of the tax position and also the past administrative practices and precedents of the taxing authority. Equity-based compensation We recognize and measure compensation expense for all equity -based For performance share units (“PSUs”), we are required to estimate the probable outcome of the performance conditions in order to determine the equity -based -based The grant date fair value is determined based on the fair market value of the Company’s shares on the grant date of such awards. Because there is no public market for the Company’s equity, the Company determines the fair value of shares by using an income approach, specifically a discounted cash flow method, and in consideration of a number of objective and subjective factors, including the Company’s actual operating and financial performance, expectations of future performance, market conditions and liquidation events, among other factors. Determining the fair value of equity -based -based Defined Contribution Plan The Company maintains a 401(k) savings plan covering all U.S. employees. Participating employees may contribute a portion of their salary into the savings plan, subject to certain limitations. The Company matches 100% of the first 4% of each employee’s contributions and 50% of the next 1% of the employee’s base compensation contributed, with a maximum contribution of $6,000 per employee. Prior to April 2020, the Company match for the former 4 th th Earnings (loss) per share Basic and diluted earnings (loss) per share attributable to common stockholders is presented in conformity with the two -class weighted -average -converted -dilutive Commitments and contingencies Liabilities for loss contingencies arising from claims, assessments, litigation, fines and penalties, and other sources are recorded when it is probable that a liability has been incurred and the amount of the assessment and/or remediation can be reasonably estimated. Legal costs incurred in connection with such liabilities are expensed as incurred. Accounting pronouncements The authoritative bodies release standards and guidance, which are assessed by management for impact on the Company’s Consolidated Financial Statements. Accounting Standards Updates (“ASU”) not listed below were assessed and determined to be not applicable to the Company’s Consolidated Financial Statements. The following standards were adopted by the Company during the current year: • -13 Measurement of Credit Losses on Financial Instruments -13 • -15 Implementation Costs Incurred in a Cloud Computing Arrangement That is a Service Contract The following recently released accounting standards have not yet been adopted by the Company: • -06 Debt -Debt with Conversion and Other Options and Derivatives and Hedging -Contracts in Entity’s Own Equity • -04 Reference Rate Reform or transaction based and less susceptible to manipulation. This may impact the Company’s borrowing costs in which LIBOR is used as a reference. The Company is in the process of assessing the impact of this ASU on its Consolidated Financial Statements. • -12 Income Taxes

Recapitalization

Recapitalization	9 Months Ended
	Sep. 30, 2021
Recapitalization [Abstract]
Recapitalization	Note 3 — Recapitalization As discussed in Note 1, Organization and Basis of Consolidation and Presentation, • -for-one • • • • • • Fair Value Measurements, • Warrants Fair Value Measurements. The following table reconciles the elements of the Business Combination to the additional paid -in (in thousands USD) Business Combination Cash – LIVK trust and cash, net of redemptions $ 5,749 Cash – PIPE Financing 27,600 Less: Transaction costs (13,033 ) Net proceeds from the Business Combination 20,316 Less: Initial fair value of warrant liabilities recognized in the Business Combination (15,123 ) Equity classification of Public Warrants 8,292 Surrender of related party receivables (1,359 ) Debt conversion 38,120 Conversion of mezzanine equity (a) 15,594 Net adjustment to total equity from the Business Combination $ 65,840 ____________ (a) Relates to the transfer from mezzanine equity to permanent equity of the preferred contribution received from LIV Capital on February 02, 2021, which was considered part of the PIPE financing and upon the transaction close, was reclassified to permanent equity of the Company. The number of shares of Class A common stock issued immediately following the consummation of the Business Combination: Number of Shares Class A ordinary shares of LIVK outstanding prior to the Business Combination 8,050,000 Less: redemption of LIVK’s Class A ordinary shares (7,479,065 ) Shares of LIVK’s Class A ordinary shares 570,935 Shares held by LIVK’s sponsor and its affiliates 2,082,500 Shares issued in the PIPE Financing 2,760,000 Shares issued to convert Legacy AgileThought’s preferred stock to Class A common stock 2,000,000 Shares issued to Legacy AgileThought’s common stock holders 34,557,480 Total shares of Class A common stock immediately after the Business Combination 41,970,915

Fair Value Measurements

Fair Value Measurements	9 Months Ended	12 Months Ended
	Sep. 30, 2021	Dec. 31, 2020
Fair Value Disclosures [Abstract]
Fair Value Measurements	Note 4 — Fair Value Measurements The carrying amount of assets and liabilities including cash, cash equivalents, and restricted cash, accounts receivable and accounts payable approximated their fair value as of September 30, 2021, and December 31, 2020, due to the relative short maturity of these instruments. Long-term Debt Our debt is not actively traded and the fair value estimate is based on discounted estimated future cash flows or a fair value in -exchange The following table summarizes our instruments where fair value differs from carrying value: (in thousands USD) Fair Value September 30, 2021 December 31, 2020 Carry Amount Fair Value Carry Amount Fair Value Bank credit agreement Level3 $ 65,871 $ 67,621 $ 93,388 $ 92,363 Convertible notes payable Level3 — — 32,930 43,303 The above table excludes our revolving credit facility, subordinated promissory note payable and subordinated zero -coupon -term Recapitalization Long -term Debt Embedded Derivative Liabilities In connection with the issuance of redeemable convertible preferred stock, the Company bifurcated embedded derivatives associated with redemption and conversion features. Embedded derivative liabilities are carried at fair value and classified as Level 3 in the fair value hierarchy. The Company determined the fair values of the bifurcated embedded derivatives by using a scenario -based -weighted The significant unobservable inputs used in the fair value of the Company’s embedded derivative liabilities include the probabilities of the Company’s change in control or qualified financing events, the period in which the outcomes are expected to be achieved and the discount rate. As a result of the Business Combination, the Company settled its embedded derivative liabilities and wrote off the remaining fair value during the third quarter of 2021. (in thousands USD) Redemption & Opening balance, December 31, 2020 $ — Recognition of embedded derivative liabilities 4,406 Change in fair value (4,406 ) Ending balance, September 30, 2021 — Contingent Purchase Price The Company carries its obligations for contingent purchase price at fair value. The Company recorded the acquisition -date -out -out The following table provides a roll -forward (in thousands USD) Contingent Purchase Price Opening balance, December 31, 2020 $ 10,304 Cash payments — Change in fair value (2,200 ) Accrued interest on the contingent consideration 552 Effect of exchange rate fluctuations (48 ) Ending balance, September 30, 2021 8,608 Less: Current portion 8,608 Obligation for contingent purchase price, net of current portion $ — Warrant Liability As of September 30, 2021, the Company has private placement warrants, which are liability classified, as discussed in Note 14, Warrants. fair valued using the Black -Scholes -free -maturity The following table presents the changes in the fair value of private warrant liability at September 30, 2021: (in thousands USD) Private Beginning balance, January 1 $ — Assumed in business combination 6,831 Change in valuation inputs and other assumptions (759 ) Ending balance, September 30, 2021 $ 6,072	Note 4 — Fair value measurements The carrying amount of assets and liabilities including cash and cash equivalents, accounts receivable and accounts payable approximated their fair value as of December Our debt is not actively traded and the fair value estimate is based on discounted estimated future cash flows or a fair value in -exchange Fair Value December 31, 2020 December 31, 2019 (in thousands USD) Carry Amount Fair Value Carry Amount Fair Value Bank credit agreement Level 3 $ 93,388 $ 92,363 $ 95,816 $ 95,816 Convertible notes payable Level 3 $ 32,930 $ 43,303 $ 25,000 $ 25,000 The above table excludes our revolving credit facility as these balances approximate fair value due to the short -term The Company carries its obligations for contingent purchase price at fair value. The Company recorded the acquisition -date -out -out value hierarchy. The significant unobservable inputs used in the fair value of the Company’s obligation for contingent purchase price are the discount rate, growth assumptions, and earnings thresholds. As of December The following table provides a roll -forward (in thousands USD) 2020 2019 Opening balance $ 22,621 $ 34,982 Contingent consideration payable in connection with acquisition — 11,200 Cash payments (4,314 ) (14,360 ) Equity-based payments — (12,696 ) Contingent consideration derecognized in connection with divesture of a business (1,413 ) — Change in fair value (6,600 ) 2,349 Accrued interest on the contingent consideration 360 — Effect of exchange rate fluctuations (350 ) 1,146 Ending balance 10,304 22,621 Less: Current portion 8,104 10,066 Obligation for contingent purchase price, net of current portion $ 2,200 $ 12,555

Balance Sheet Details

Balance Sheet Details	9 Months Ended	12 Months Ended
	Sep. 30, 2021	Dec. 31, 2020
Balance Sheet Details [Abstract]
Balance Sheet Details	Note 5 — Balance Sheet Details The following table provides detail of selected balance sheet items: (in thousands USD) September 30, December 31, Cash, cash equivalents and restricted cash: Cash and cash equivalents $ 3,946 $ 9,256 Restricted cash 180 176 Total cash, cash equivalents and restricted cash $ 4,126 $ 9,432 (in thousands USD) September 30, December 31, Accounts receivable, net: Accounts receivables $ 21,948 $ 13,974 Unbilled accounts receivables 17,039 7,578 Related party receivables – shareholders & key personnel — 1,305 Other receivables 778 1,210 Allowance for doubtful accounts (321 ) (267 ) Total accounts receivable, net $ 39,444 $ 23,800 The following table is a rollforward of the allowance for doubtful accounts: Nine Months Ended (in thousands USD) 2021 2020 Beginning balance, January 1 $ 267 $ 388 Charges to expense 78 27 Foreign currency translation (24 ) (46 ) Ending balance $ 321 $ 369	Note 5 — Balance sheet details The following table provides detail of selected balance sheet items: December 31, (in thousands USD) 2020 2019 Accounts receivable: Accounts receivables $ 13,974 $ 27,312 Unbilled accounts receivables 7,578 12,686 Related party receivables – shareholders & key personnel 1,305 1,491 Other receivables 1,210 2,696 Allowance for doubtful accounts (267 ) (388 ) Total accounts receivable, net $ 23,800 $ 43,797 Prepaid expenses and other current assets: Income tax receivables $ 1,119 $ 77 Prepaid expenses and other current assets 2,821 2,470 Total prepaid expenses and other current assets $ 3,940 $ 2,547 Accrued liabilities: Accrued wages, vacation & other employee related items $ 5,871 $ 4,209 Accrued interest 2,223 3,175 Accrued incentive compensation 795 2,442 Receipts not vouchered 1,791 5,146 Other accrued liabilities 4,400 3,805 Total accrued liabilities $ 15,080 $ 18,777 The following table is a rollforward of the allowance for doubtful accounts: Year ended December 31, (in thousands USD) 2020 2019 2018 Beginning balance, January 1 $ 388 $ 436 $ 346 Charges to expense 11 70 94 Write-offs and recoveries (126 ) (130 ) (5 ) Foreign currency translation (6 ) 12 1 Ending balance, December 31 $ 267 $ 388 $ 436

Property, Plant and Equipment,

Property, Plant and Equipment, Net	9 Months Ended	12 Months Ended
	Sep. 30, 2021	Dec. 31, 2020
Property, Plant and Equipment [Abstract]
Property, Plant and Equipment, Net	Note 6 — Property, Plant and Equipment, Net Property, plant and equipment, net consist of the following: (in thousands USD) September 30, December 31, Computer equipment $ 4,311 $ 3,727 Leasehold improvements 2,285 2,333 Furniture and equipment 1,639 1,631 Computer software 2,097 1,475 Transportation equipment 57 107 10,389 9,273 Less: accumulated depreciation (7,132 ) (5,845 ) Property, plant and equipment, net $ 3,257 $ 3,428 Depreciation expense was $0.3 million and $0.3 million for the three months ended September 30, 2021 and 2020, respectively, and $0.7 million and $0.9 million for the nine months ended September 30, 2021 and 2020, respectively. The Company did not recognize impairment expense related to property, plant, and equipment for the nine months ended September 30, 2021 or 2020.	Note 6 — Property, plant and equipment, net Property, plant and equipment, net consist of the following: December 31, (in thousands USD) 2020 2019 Computer equipment $ 3,727 $ 3,187 Leasehold improvements 2,333 2,079 Furniture and equipment 1,631 1,622 Computer software 1,475 — Transportation equipment 107 114 9,273 7,002 Less: accumulated depreciation (5,845 ) (3,799 ) Property, plant and equipment, net $ 3,428 $ 3,203 Depreciation expense was $1.0

Goodwill and Intangible Assets,

Goodwill and Intangible Assets, Net	9 Months Ended	12 Months Ended
	Sep. 30, 2021	Dec. 31, 2020
Goodwill and Intangible Assets Disclosure [Abstract]
Goodwill and Intangible Assets, Net	Note 7 — Goodwill and Intangible Assets, Net The Company performs an assessment each year to test goodwill and indefinite -lived In the third quarter of 2020, we made organizational changes to adopt a customer -centric -19 The following table presents changes in the goodwill balances as of September 30, 2021: (in thousands USD) LATAM USA Total January 1, 2021 $ 40,470 $ 30,694 $ 71,164 Foreign currency translation (733 ) — (733 ) September 30, 2021 $ 39,737 $ 30,694 $ 70,431 Summary of our finite -lived (in thousands USD) As of September 30, 2021 Weighted Gross Carrying Amount Currency Accumulated Amortization Net Carrying Amount Customer relationships $ 89,915 $ 3,399 $ (26,607 ) 66,707 12.2 Tradename 1,234 (31 ) (183 ) 1,020 4.1 Total $ 91,149 $ 3,368 $ (26,790 ) $ 67,727 12.1 As of December 31, 2020 Weighted (in thousands USD) Gross Carrying Amount Currency Accumulated Amortization Net Carrying Amount Customer relationships $ 89,915 $ 4,040 (22,444 ) $ 71,511 12.8 In 2021, the Company changed the estimated life of a certain trade name from indefinite to finite -lived Summary of Significant Accounting Policies -lived The impairment of goodwill in the Commerce reporting unit as of June 30, 2020, signaled us to test its long -lived -19 The Company’s indefinite -lived	Note 7 — Goodwill and intangible assets, net: The Company performs an assessment each year to test goodwill for impairment, or more frequently in certain circumstances where impairment indicators arise. In the second quarter of 2020, the Company determined a triggering event had occurred requiring an interim impairment assessment resulting from the disposition of a business within the Commerce reporting unit. As a result, the Company recognized a $4.9 -cash In the third quarter of 2020, we made organizational changes to adopt a customer -centric -19 -cash Subsequent to this review and after allocating goodwill to the two new reporting units based on relative fair value, the Company reassessed goodwill for impairment under the new regional reporting unit structure as of October 1 st st st Company’s year -end st The Company performed an assessment as of December st During 2019, we performed a quantitative assessment as of December 31 st -price -cash The following table presents goodwill by reporting unit and changes in goodwill through September (in thousands USD) Analytics Commerce Cloud Agile Transformation Total December 31, 2018 $ 14,922 $ 12,853 $ 5,717 $ 17,477 $ 27,416 $ 78,385 Acquisitions — — — 13,217 — 13,217 Disposals — — — — (494 ) (494 ) Impairments — (6,480 ) — — — (6,480 ) Foreign currency translation 644 505 248 — 959 2,356 December 31, 2019 15,566 6,878 5,965 30,694 27,881 86,984 Disposals — (69 ) — — — (69 ) Impairments (5,652 ) (4,915 ) (1,027 ) — — (11,594 ) Foreign currency translation (2,431 ) (1,243 ) (932 ) — (3,716 ) (8,322 ) September 30, 2020 $ 7,483 $ 651 $ 4,006 $ 30,694 $ 24,165 $ 66,999 As discussed above, we revised our reporting unit structure on October (in thousands USD) LATAM USA Total October 1, 2020 $ 36,305 $ 30,694 $ 66,999 Foreign currency translation 4,165 — 4,165 December 31, 2020 $ 40,470 $ 30,694 $ 71,164 Summary of our finite -lived December 31, 2020 (in thousands USD) Gross Currency Accumulated Amortization Net Weighted Customer relationships $ 89,915 $ 4,040 $ (22,444) $ 71,511 12.8 December 31, 2019 (in thousands USD) Gross Currency Accumulated Amortization Net Weighted Customer relationships $ 95,498 $ 3,120 $ (15,795) $ 82,823 13.5 The impairment of goodwill in the Commerce reporting unit as of June -lived -19 -cash The Analytics and Cloud asset groups were tested in accordance with ASC 360 at September The estimated amortization schedule for the Company’s intangible assets for future periods is as follows: (in thousands USD) Year ending December 31, 2021 $ 5,567 2022 5,567 2023 5,567 2024 5,567 2025 5,567 Thereafter 43,676 Total $ 71,511 The Company’s indefinite -lived

Long-term Debt

Long-term Debt	9 Months Ended	12 Months Ended
	Sep. 30, 2021	Dec. 31, 2020
Debt Disclosure [Abstract]
Long-term Debt	Note 8 — Long-term Debt Long -term (in thousands USD) September 30, 2021 December 31, 2020 Borrowings under bank revolving credit agreement, principal due $ 5,000 $ 5,000 Borrowings under bank credit agreement, principal due November 10, 2023 65,871 93,388 Unamortized debt issuance costs (a) (5,776 ) (2,978 ) Borrowing under bank credit agreements, net of unamortized debt issuance costs 65,095 95,410 Borrowings under convertible note payable to related party, 13.73% interest capitalized every nine months, principal due July 18, 2024 — 16,465 Borrowings under convertible note payable to related party, 13.73% interest capitalized every nine months, principal due July 18, 2024 — 16,465 Unamortized debt issuance costs (a) — (126 ) Convertible notes payable, net of unamortized debt issuance costs — 32,804 Paycheck Protection Program loans, 1% interest, due May 1, 2022 7,722 9,129 Subordinated promissory note payable, guaranteed by a related party, 673 — Subordinated debt with related party, principal due January 26, 2022 3,700 — Unamortized debt issuance costs (a) (306 ) — Subordinated debt with related party, net of unamortized debt issuance costs 3,394 — Total debt, net of unamortized debt issuance cost 76,884 137,343 Less: current portion of debt 36,588 11,380 Long-term debt, net of unamortized debt issuance costs $ 40,296 $ 125,963 ____________ (a) Debt issuance costs are presented as a reduction of the Company’s debt in the Unaudited Condensed Consolidated Balance Sheets. $1.5 million and $0.7 million of debt issuance cost amortization was charged to interest expense for the nine months ended September 30, 2021 and 2020, respectively. Credit Agreements In 2018, the Company entered into a revolving credit agreement with Monroe Capital Management Advisors LLC that permits the Company to borrow up to $1.5 million through November 10, 2023. In 2019, the agreement was amended to increase the borrowing limit to $5.0 million. Interest is paid monthly and calculated as LIBOR plus a margin of 8.0% to 9.0%, based on the Total Leverage Ratio as calculated in the most recent Compliance Certificate. An additional 2.0% interest may be incurred during periods of loan covenant default. As of September 30, 2021, the interest rate was 10.0%. The Company must pay an annual commitment fee of 0.5% on the unused portion of the commitment. As of September 30, 2021 and December 31, 2020, the Company had no availability under this facility. In 2018, the Company entered into a term loan credit agreement with Monroe Capital Management Advisors LLC (“Monroe term loan”) that permits the Company to borrow up to $75.0 million through November 10, 2023. In 2019, the agreement was amended to increase the borrowing amount to $98.0 million. Interest is paid monthly and calculated as LIBOR plus a margin of 8.0% to 9.0%, based on the Total Leverage Ratio as calculated in the most recent Compliance Certificate. An additional 2.0% interest may be incurred during periods of loan covenant default. As of September 30, 2021, the interest rate was 10.0%. Principal payments of $0.6 million are due quarterly until maturity, at which time the remaining outstanding balance is due. Based on amendment dated February 2, 2021, the Company shall pay, in place of the first two regular quarterly principal installments of 2021, from February 2021 through and including July 2021, monthly principal installments of $1.0 million on the last business day of each of these six calendar months. On March 22, 2021, the Company used $20.0 million from proceeds of issuance of preferred stock to partially pay the Monroe term loan. Refer to Note 15, Stockholders’ Equity On June 24, 2021, an amendment was signed to modify the debt covenants for the periods September 30, 2021 and thereafter. In addition to the covenant modifications, the amendment also established the deferral of the monthly $1.0 million principal payments previously due in April and May, along with the $1.0 million payments due in June and July to September 30, 2021. As a result, the regular quarterly principal installments resumed, and the First Lien lenders charged a $4.3 million fee paid upon the end of the term loan in exchange for the amended terms. The amendment resulted in a debt modification, thus the fees payable to the First Lien lenders were capitalized and are amortized over the remaining life of the Monroe term loan. The fees have been netted against the debt as of September 30, 2021. On September 30, 2021, the Company entered into an amendment to extend the due date of the $4.0 million in principal payments previously due for April, May, June and July, from September 30, 2021 to October 15, 2021. On October 14, 2021, the Company entered into an amendment to extend the due date from October 15, 2021 to October 29, 2021. On October 29, 2021, the Company entered into an amendment to further extend the due date from October 29, 2021 to November 19, 2021. On November 15, 2021, the Company entered into an amendment to reset the First Lien Facility’s Total Leverage Ratio and Fixed Charge Coverage Ratio covenants for the quarterly periods of September 30, 2021 to December 31, 2022. In return, the Company was required to make a $20 million principal prepayment, which included the $4 million principal payment due November 19, 2021, payable November 29, 2021. The Company made the $20 Convertible Notes On July 18, 2019, the Company entered into separate credit agreements with Nexxus Capital and Credit Suisse (“the Creditors”) that permits the Company to borrow $12.5 million from each bearing 13.73% interest. On January 31, 2020, the agreements were amended to increase the borrowing amount by $2.05 million under each agreement. Interest is capitalized every six months and is payable when the note is due. Immediately prior to the Business Combination, the Creditors exercised their option to convert their combined $38.1 million of debt outstanding (including interest) into 115,923 Paycheck Protection Program Loans On April 30, 2020 and May 1, 2020, the Company received PPP loans through four of its subsidiaries for a total amount of $9.3 million. The PPP loans bear a fixed interest rate of 1% over a two -year Subordinated Promissory Note On June 24, 2021, the Company entered into a credit agreement with AGS Group LLC (“AGS Group”) for a principal amount of $0.7 million. The principal amount outstanding under this agreement matures on December 20, 2021 (“Original Maturity Date”) but can be extended until May 19, 2022 (“Extended Maturity Date”). Interest is due and payable in arrears on the Original Maturity Date at a 14.0% per annum until and including December 20, 2021 and at 20% per annum from the Original Maturity Date to the Extended Maturity Date calculated on the actual number of days elapsed. Exitus Capital Subordinated Debt On July 26, 2021, the Company agreed with existing lenders and Exitus Capital (“Subordinated Creditor”) to enter into a zero -coupon Financial Covenants The Monroe term loan and the convertible notes payable establish the following financial covenants for the consolidated group: Fixed Charge Coverage Ratio. Capital Expenditures. Total Leverage Ratio. As of September 30, 2021, the Company was in default of the Total Leverage Ratio and Fixed Charge Coverage Ratio covenants. The closing of the amendment dated November 15, 2021, reset the Fixed Charge Coverage Ratio and Total Leverage Ratio covenant ratios for the compliance periods between September 30, 2021 and December 31, 2022, effectively waiving the Company’s default of the Total Leverage Ratio and Fixed Charge Coverage Ratio for the period September 30, 2021. Per the amendment dated November 15, 2021, the amended covenants that will be in place as of September 30, 2021 will be the following: Computation Period Ending Fixed Charge Coverage Ratio to exceed Total Leverage Ratio not to exceed September 30, 2021 0.20:1.00 18.00:1.00 December 31, 2021 and March 31, 2022 0.20:1.00 6.10:1.00 June 30, 2022 and September 30, 2022 0.20:1.00 4.00:1.00 December 31, 2022 and each Computation Period ending thereafter 1.00:1.00 4.00:1.00 The capital expenditure annual limit that will be in place as of December 31, 2021 will be the following: Computation Period Ending Capital Expenditure Annual Limit December 31, 2021 and the Computation Periods ending March 31, June 30, $ 2.10 million December 31, 2022 and each Computation Period ending thereafter $ 2.20 million	Note 9 — Long-term debt Long -term (in thousands USD) 2020 2019 Borrowings under bank revolving credit agreement, principal due Nov. 15, 2023 $ 5,000 $ 5,000 Borrowings under bank credit agreement, principal due Nov. 15, 2023 93,388 95,816 Unamortized debt issuance costs (a) (2,978 ) (3,857 ) Borrowing under bank credit agreements, net of unamortized debt issuance costs 95,410 96,959 Borrowings under convertible note payable to related party, 13.73% interest capitalized every six months, principal due July 18, 2024 16,465 12,500 Borrowings under convertible note payable to related party, 13.73% interest capitalized every six months, principal due July 18, 2024 16,465 12,500 Unamortized debt issuance costs (a) (126 ) (152 ) Convertible notes payable, net of unamortized debt issuance costs 32,804 24,848 Paycheck Protection Program loans, 1% interest, due May 1, 2022 9,129 — Total long-term debt 137,343 121,807 Less: current portion of long-term debt 11,380 6,473 Long-term debt, net of unamortized debt issuance costs and current portion $ 125,963 $ 115,334 ____________ (a) Debt issuance costs are presented as a reduction of the Company’s long -term Credit Agreements In 2018, the Company entered into a revolving credit agreement with Monroe Capital Management Advisors LLC that permits the Company to borrow up to $1.5 In 2018, the Company entered into a term loan credit agreement with Monroe Capital Management Advisors LLC (“Monroe term loan”) that permits the Company to borrow up to $75.0 Convertible Notes On July Paycheck Protection Program Loans On April -year -end Previous Loan Arrangement On November Financial Covenants The Monroe term loan and the convertible notes payable establish the following financial covenants for the consolidated group: Fixed Charge Coverage Ratio. Capital Expenditures. Total Leverage Ratio. Computation Period Ending Fixed Charge to exceed Capital Total not to exceed June 30, 2019 1.15:1.00 3.75:1.00 September 30, 2019 1.15:1.00 3.50:1.00 December 31, 2019 1.20:1.00 $1.90 million 3.50:1.00 March 31, 2020 and each Computation Period ending thereafter 1.25:1.00 3.25:1.00 June 30, 2020 3.00:1.00 September 30, 2020 3.50:1.00 December 31, 2020 1.15:1.00 $2.00 million 5.40:1.00 March 31, 2021 1.10:1.00 5.25:1.00 June 30, 2021 1.10:1.00 5.25:1.00 September 30, 2021 1.20:1.00 4.50:1.00 December 31, 2021 and each Computation Period ending 1.25:1.00 $2.10 million 3.50:1.00 March 31, 2022 and each Computation Period ending thereafter 3.00:1.00 December 31, 2022 $2.20 million The Company was compliant with all debt covenants as of December -19 The annual maturities of our long -term Year, (in thousands USD) Amount 2021 $ 12,378 2022 11,426 2023 83,713 2024 32,930 2025 — Thereafter — Total long-term debt 140,447 Less: unamortized debt issuance cost (3,104 ) Total debt, net of unamortized debt issuance costs $ 137,343

Other (Expense) Income

Other (Expense) Income	9 Months Ended	12 Months Ended
	Sep. 30, 2021	Dec. 31, 2020
Other Income and Expenses [Abstract]
Other (Expense) Income	Note 9 — Other (Expense) Income Items included in other (expense) income in the Unaudited Condensed Consolidated Statements of Operations are as follows: Three Months Ended September 30, Nine Months Ended (in thousands USD) 2021 2020 2021 2020 Foreign exchange (loss) gain $ (790 ) $ 3,109 $ (1,530 ) $ (1,289 ) Forgiveness of PPP loans — — 1,306 — Gain on disposition of a business — 129 — 1,381 Interest income 20 36 66 85 Other non-operating expense (81 ) (272 ) (278 ) (507 ) Total other (expense) income $ (851 ) $ 3,002 $ (436 ) $ (330 )	Note 10 — Other income (expense) Items included in other income (expense) in the Consolidated Statements of Operations are as follows: Year ended December 31, (in thousands USD) 2020 2019 2018 Foreign exchange gain (loss), net $ 3,597 $ (1,962 ) $ (2,194 ) Gain (loss) on disposition of a business 1,110 (890 ) — Loss on debt extinguishment — — (524 ) Forgiveness of PPP loan 142 — — Interest income 112 380 498 Other non-operating income (expense) (436 ) (182 ) (89 ) Total $ 4,525 $ (2,654 ) $ (2,309 )

Income Taxes

Income Taxes	9 Months Ended	12 Months Ended
	Sep. 30, 2021	Dec. 31, 2020
Income Tax Disclosure [Abstract]
Income Taxes	Note 10 — Income Taxes Income tax expense (benefit) and effective income tax rate were as follows for the periods indicated: Three Months Ended September 30, Nine Months Ended (in thousands USD) 2021 2020 2021 2020 Income tax expense (benefit) $ 96 $ 1,012 $ (13 ) $ 2,460 Effective tax rates (0.9 )% (10.8 )% 0.1 % (14.3 )% The Company computes its year -to-date -to-date For the three months ended September 30, 2021, the Company reported a tax expense of $0.1 million on a pretax loss of $10.7 million which resulted in a negative effective tax rate of 0.9%. The Company’s effective tax rate differs from the U.S. statutory rate of 21% due to the mix of earnings in international jurisdictions with relatively higher tax rates and losses incurred in jurisdictions for which no tax benefit is recognized. For the three months ended September 30, 2020, the Company reported a tax expense of $1.0 million on a pretax loss of $9.3 million, which resulted in a negative effective tax rate of 10.8%. The Company’s effective tax rate differs from the U.S. Statutory rate of 21% primarily due to the mix of earnings in international jurisdictions with relatively higher tax rates, discrete tax items recorded in the third quarter related to impairment charges, and losses incurred in jurisdictions for which no tax benefit is recognized. For the nine months ended September 30, 2021, the Company reported a nominal tax benefit on a pretax loss of $14.1 million which resulted in an effective tax rate of 0.1%. The Company’s effective tax rate differs from the U.S. statutory rate of 21% due to losses incurred in jurisdictions for which no tax benefit is recognized. For the nine months ended September 30, 2020, the Company reported a tax expense of $2.5 million on a pretax loss of $17.2 million, which resulted in a negative effective tax rate of 14.3%. The Company’s effective tax rate differs from the U.S. Statutory rate of 21% primarily due to the mix of earnings in international jurisdictions with relatively higher tax rates, discrete tax items recorded in the third quarter related to impairment charges, and losses incurred in jurisdictions for which no tax benefit is recognized.	Note 11 — Income taxes Income (loss) before income tax for the years 2020, 2019 and 2018 is allocated as follows: Year ended December 31, (in thousands USD) 2020 2019 2018 USA $ (2,608 ) $ (18,004 ) $ (1,656 ) Mexico (22,082 ) 6,122 6,657 Other Countries 699 1,213 1,271 Total $ (23,991 ) $ (10,669 ) $ 6,272 Income tax expense (benefit) for the years 2020, 2019 and 2018 is allocated as follows: Year ended December 31, (in thousands USD) 2020 2019 2018 Current income tax $ 943 $ 4,339 $ 2,435 Deferred income tax 1,398 1,135 (277 ) Total income tax expense $ 2,341 $ 5,474 $ 2,158 The reconciliation between our effective income tax rate and the statutory tax rates were as follows: Year ended December 31, (in thousands USD) 2020 2019 2018 Income (loss) before income tax expense $ (23,991 ) $ (10,669 ) $ 6,272 Statutory tax rates 21 % 21 % 30 % Computed expected income tax expense (benefit) (5,038 ) (2,240 ) 1,882 Increase (decrease) in income taxes resulting from: Change in deferred tax asset valuation allowance 4,751 4,680 226 Permanent amortization 3,498 713 (931 ) Non-deductible expenses 1,724 1,607 904 Foreign tax rate differential (2,320 ) 808 144 State and local income taxes, net of federal income tax benefit (51 ) (187 ) (30 ) Taxable inflation adjustment 23 (27 ) 114 Non deductible interest 210 113 — Provision to return 483 — — Effect of change in state rate (167 ) — — CARES Act (337 ) — — Tax loss carryforwards applied — — (386 ) Net GILTI Inclusion — — 313 Other, net (435 ) 7 (78 ) Reported income tax expense (benefit) $ 2,341 $ 5,474 $ 2,158 Effective tax rate (9.8 )% (51.3 )% 34.4 % The statutory tax rate changed from 2018 to 2019 because of a change in jurisdiction, as a result of the Company redomiciling from Mexico to the United States. The Company has the following tax rates in relevant jurisdiction: Tax rates 2020 2019 2018 United States 21% 21% 21% Mexico 30% 30% 30% Brazil 34% 34% 34% Spain 25% 25% 25% Argentina 30% 30% 30% The components of the Company’s deferred tax balances are as follows: December 31, (in thousands USD) 2020 2019 Deferred tax assets: Tax loss carryforward $ 6,353 $ 3,878 Provision for doubtful accounts 67 83 Fixed assets 250 220 Accrued liabilities and other expenses 3,444 4,738 Deferred revenues 445 422 Business interest limitation 2,225 1,433 December 31, (in thousands USD) 2020 2019 Operating lease liability 2,178 2,900 Equity-based compensation 648 558 Intangible assets 177 — Other 369 347 Gross deferred tax assets: 16,156 14,579 Less: Valuation allowance (10,010 ) (5,124 ) Total deferred tax assets 6,146 9,455 Deferred tax liabilities: Intangible assets 5,123 6,580 Operating lease ROU assets 2,130 2,851 Insurance 21 365 Fixed assets 515 — Obligation for contingent purchase price 777 — Other 653 2,482 Total deferred tax liabilities 9,219 12,278 Net deferred tax assets (liabilities) $ (3,073 ) $ (2,823 ) The change in the total valuation allowance for deferred tax assets is as follows: December 31, (in thousands USD) 2020 2019 2018 Opening balance January 1, $ 5,124 $ 535 $ — Utilization during the year (99 ) — — Increases during the year 4,985 4,589 535 Closing balance December 31, $ 10,010 $ 5,124 $ 535 In assessing the realizability of deferred tax assets, management considers whether it is more likely than not that some or all of the deferred tax assets will not be realized. The ultimate realization of deferred tax assets depends on the generation of future taxable income during the periods in which temporary differences are deductible. Management considers the scheduled reversal of deferred tax liabilities and projected taxable income in making this assessment. In order to fully realize a deferred tax asset, the Company must generate future taxable income prior to the expiration of the deferred tax asset under applicable law. Based on the level of historical taxable income and projections for future taxable income over the periods during which the Company’s deferred tax assets are deductible, management believes that it is more likely than not that the Company will realize the benefits of these deductible differences, net of the existing valuation allowances as of December As of December The Company’s remaining tax loss carryforwards as of December Year of expiration, (in thousands USD) Amount 2027 $ 764 2028 $ 600 2029 $ 11,371 2030 $ 7,156 The Company has not accrued any income, distribution or withholding taxes that would arise if the undistributed earnings of the Company’s foreign subsidiaries, which cannot be repatriated in a tax -free The Company accounts for tax contingencies by assessing all material positions, including all significant uncertain positions, for all tax years that are open to assessment or challenge under tax statutes. Those positions that have only timing consequences are separately analyzed based on the recognition and measurement model. As required by the uncertain tax position guidance, the Company recognizes the financial statement benefit of a position only after determining that the relevant tax authority would more likely than not sustain the position following an audit. For tax positions meeting the more likely -than-not

Net Revenues

Net Revenues	9 Months Ended	12 Months Ended
	Sep. 30, 2021	Dec. 31, 2019
Revenue from Contract with Customer [Abstract]
Net Revenues	Note 11 — Net Revenues Disaggregated revenues by contract type and the timing of revenue recognition are as follows: Timing of Revenue Recognition Three Months Ended September 30, Nine Months Ended (in thousands USD) 2021 2020 2021 2020 Revenues by Contract Type Time and materials overtime $ 33,858 $ 34,730 $ 96,650 $ 112,786 Fixed price overtime 6,562 5,384 19,923 16,727 Total $ 40,420 $ 40,114 $ 116,573 $ 129,513 Liabilities by contract related to contracts with customers As of September 30, 2021 and December 31, 2020, deferred revenues were $1.2 million and $2.1 million, respectively. During the nine months ended September 30, 2021 and 2020, the Company recognized revenue of $1.3 million and $0.7 million, respectively, that was deferred in the previous period. Major Customers The Company derived 13%, 10% and 10% of its revenues for the three months ended September 30, 2021 from three significant customers, as well as 15%, 14% and 12% of our revenues for the three months September 30, 2020 from three significant customers. In addition, the Company derived 13% and 10% of its revenues for the nine months ended September 30, 2021 from two significant customers, as well as 19%, 13% and 12% of our revenues for the nine months September 30, 2020 from three significant customers. Sales to these customers occur at multiple locations and the Company believes that the loss of these customers would have only a short -term	Note 12 — Net Revenues Disaggregated revenues by contract type and the timing of revenue recognition are as follows: (in thousands USD) Timing of Revenue Recognition 2020 2019 2018 Time and materials over time $ 144,658 $ 151,980 $ 87,270 Fixed price over time 19,329 21,715 23,257 Total $ 163,987 $ 173,695 $ 110,527 Liabilities by contract related to contracts with customers Details of our liabilities related to contracts with customers and related timing of revenue recognition are as follows: December 31, (in thousands USD) 2020 2019 Deferred revenues $ 2,143 $ 3,246 Revenue recognized, that was deferred in the previous year $ 1,649 $ 2,131 Major Customers The Company derived 18%, 13% and 12% of its revenues for the year ended December -term

Segment Reporting and Geographi

Segment Reporting and Geographic Information	9 Months Ended	12 Months Ended
	Sep. 30, 2021	Dec. 31, 2020
Segment Reporting [Abstract]
Segment Reporting and Geographic Information	Note 12 — Segment Reporting and Geographic Information The Company operates as a single operating segment. The Company’s chief operating decision maker is the CEO, who reviews financial information presented on a consolidated basis, for purposes of making operating decisions, assessing financial performance and allocating resources. The following table presents the Company’s geographic net revenues based on the geographic market where revenues are accumulated, as determined by customer location: Three Months Ended September 30, Nine Months Ended (in thousands USD) 2021 2020 2021 2020 United States $ 26,925 $ 28,212 $ 76,868 $ 88,927 Latin America 13,495 11,902 39,705 40,586 Total $ 40,420 $ 40,114 $ 116,573 $ 129,513 The following table presents certain of our long -lived (in thousands USD) September 30, 2021 December 31, 2020 United States $ 6,351 $ 7,748 Latin America 3,584 3,803 Total long-lived assets $ 9,935 $ 11,551	Note 13 — Segment reporting and geographic information The Company operates as a single operating segment. The Company’s CODM is the CEO, who reviews financial information presented on a consolidated basis, for purposes of making operating decisions, assessing financial performance and allocating resources. The following table presents the Company’s geographic net revenues based on the geographic market where revenues are accumulated, as determined by customer location: Year ended December 31, (in thousands USD) 2020 2019 2018 United States $ 113,073 $ 84,931 $ 13,721 Latin America and other (a) 50,914 88,764 96,806 Total $ 163,987 $ 173,695 $ 110,527 ____________ (a) Other represents an insignificant amount of Europe revenues in 2019 and 2018; there were no Europe sales in 2020. The following table presents certain of our long -lived December 31, (in thousands USD) 2020 2019 United States $ 7,748 $ 8,842 Latin America 3,803 5,184 Total long-lived assets $ 11,551 $ 14,026

Restructuring

Restructuring	9 Months Ended	12 Months Ended
	Sep. 30, 2021	Dec. 31, 2020
Restructuring and Related Activities [Abstract]
Restructuring	Note 13 — Restructuring Restructuring expenses consist of costs associated with the ongoing reorganization of our business operations and expense re -alignment -19 -related -19 -related -19 In December 2020, the Company communicated a restructuring plan to transition to an integrated, one AgileThought approach rather than managing recent acquisitions and regions separately. By creating a global organization for the information technology, human resources, and finance functions, the Company was able to capture synergies, resulting in the elimination of certain positions. The Company incurred severance costs related to these terminations, and all activity is expected to be completed by March 31, 2022. The following table summarizes the Company’s restructuring activities included in accrued liabilities: (in thousands USD) One AgileThought COVID Restructuring Total Balance as of December 31, 2020 $ 2,222 $ 717 $ 2,939 Restructuring charges — (113 ) (113 ) Payments 1,974 514 2,488 Balance as of September 30, 2021 $ 248 $ 90 $ 338	Note 14 — Restructuring Restructuring expenses of $5.5 -alignment -19 -19 -tax -related -19 In December 2020, we communicated a restructuring plan to transition to an integrated, one AgileThought approach rather than managing recent acquisitions and regions separately. By creating a global organization for the information technology, human resources, and finance functions, we were able to capture synergies, resulting in the elimination of certain positions. The Company incurred severance costs related to these terminations, and all activity is expected to be completed by March The following table summarizes the Company’s restructuring activities included in accrued liabilities: (in thousands USD) One AgileThought COVID Plan Restructuring Balance as of December 31, 2019 $ — $ — $ — Restructuring charges 2,376 3,148 5,524 Payments 154 2,431 2,585 Balance as of December 31, 2020 $ 2,222 $ 717 $ 2,939

Warrants

Warrants	9 Months Ended
	Sep. 30, 2021
Warrants [Abstract]
Warrants	Note 14 — Warrants The Company reviewed the accounting for both its public warrants and private warrants and determined that its public warrants should be accounted for as equity while the private warrants should be accounted for as liabilities in the Unaudited Condensed Consolidated Balance Sheets. In connection with the Business Combination, each public and private placement warrant of LIVK was assumed by the Company and represents the right to purchase one share of the Company’s Class A common stock upon exercise of such warrant. The fair value of private placement warrants was remeasured as of September 30, 2021. Refer to Note 4, Fair Value Measurements As of September 30, 2021, there were 8,050,000 public warrants and 2,811,250 private placement warrants outstanding. As part of LIVK’s initial public offering, 8,050,000 public warrants (“Public Warrants”) were sold. The Public Warrants entitle the holder to purchase one share of Class A common stock at a price of $11.50 per share. Public Warrants may only be exercised for a whole number of shares. No fractional shares will be issued upon exercise of the Public Warrants. The Public Warrants became exercisable when the Company completed an effective registration statement. The Public Warrants will expire five years from the completion of a Business Combination or earlier upon redemption or liquidation. Additionally, LIVK consummated a private placement of 2,811,250 warrants (“Private Placement Warrants”). The Private Placement Warrants entitle the holder to purchase one share of Class A common stock at a price of $11.50 per share. The Private Placement Warrants are identical to the Public Warrants, except that the Private Placement Warrants and the Class A common stock issuable upon the exercise of the Private Placement Warrants were not be transferable, assignable or salable until 30 days after the completion of a Business Combination. Additionally, the Private Placement Warrants are exercisable on a cashless basis and are non -redeemable The Company will not be obligated to deliver any Class A common stock pursuant to the exercise of a Public Warrant and will have no obligation to settle such Public Warrant exercise unless a registration statement under the Securities Act covering the issuance of the Class A common stock issuable upon exercise of the Public Warrants is then effective and a prospectus relating thereto is current, subject to the Company satisfying its obligations with respect to registration. No Public Warrant will be exercisable for cash or on a cashless basis, and the Company will not be obligated to issue any shares to holders seeking to exercise their Public Warrants, unless the issuance of the shares upon such exercise is registered or qualified under the securities laws of the state of the exercising holder, or an exemption from registration is available. Once the warrants become exercisable, the Company may redeem the Public Warrants: • • • • If and when the Public Warrants become redeemable by the Company, the Company may exercise its redemption right even if it is unable to register or qualify the underlying securities for sale under all applicable state securities laws. If the Company calls the Public Warrants for redemption, management will have the option to require all holders that wish to exercise the Public Warrants to do so on a “cashless basis,” as described in the warrant agreement. The exercise price and number of ordinary shares issuable upon exercise of the Public Warrants may be adjusted in certain circumstances including in the event of a share dividend, extraordinary dividend or recapitalization, reorganization, merger or consolidation. However, the Public Warrants will not be adjusted for issuances of ordinary shares at a price below its exercise price. Additionally, in no event will the Company be required to net cash settle the Public Warrants.

Stockholders' Equity

Stockholders' Equity	9 Months Ended	12 Months Ended
	Sep. 30, 2021	Dec. 31, 2020
Stockholders' Equity Note [Abstract]
Stockholders' Equity	Note 15 — Stockholders’ Equity As a result of the Business Combination, the Company authorized two classes of common stock: Class A common stock and preferred stock. Class A Common Stock As of September 30, 2021, the Company has 210,000,000 Preferred Stock Under the Company’s certificate of incorporation, the Company is authorized to issue 10,000,000 Prior to the Business Combination, the Company had three classes of equity: Class A ordinary shares, Class B ordinary shares and redeemable convertible preferred stock. Class A and Class B Shares As of December 31, 2020, the capital stock is represented by 431,682 Class A Shares and 37,538 Class B Shares. Holders of Class A Shares were entitled to one vote per share and Holders of Class B Shares are not entitled to vote. The common shares have no preemptive, subscription, redemption or conversion rights. In connection with the Business Combination, the Company converted its Class A and Class B ordinary shares outstanding into shares of the Company’s Class A common stock. As of September 30, 2021, no shares of Class A and Class B were outstanding. Redeemable Convertible Preferred Stock On February 2, 2021, LIV Capital Acquisition Corp (“LIVK”), related parties to LIVK (and together with LIVK, the “Equity Investors”) and the Company entered into an equity contribution agreement. Per the agreement, the Equity Investors purchased 2 million shares of a newly created class of preferred stock at a purchase price of $10 per share for an aggregate purchase price of $20 million. The redeemable convertible preferred stock would be redeemable for an amount in cash equal to the greater of $15 per share (the “Required Price”), or $10 per share of redeemable convertible preferred stock plus 18% interest if the Business Combination did not occur (defined in the agreement as the “Required Return”), other than as a result of LIVK’s failure to negotiate in good faith or failure to satisfy or perform any of its obligations under the merger agreement. Additionally, the redeemable convertible preferred stock would be convertible into common shares of the Company either on a one to one basis in the event of the closing of the merger agreement, or if the merger agreement were terminated and the Company subsequently consummated an initial public offering, into a number of common shares of the Company equal to the Required Return divided by 0.9, or $16.6667, multiplied by the price at which the shares of voting common stock of the Company are initially priced in such initial public offering. The redeemable convertible preferred stock had no voting and dividend rights until converted into common stock and had a liquidation preference equal to the amount of the Required Return. The Company concluded that because the redemption and conversion features of the Preferred Stock were outside of the control of the Company, the instrument was recorded as temporary or mezzanine equity in accordance with the provisions of Accounting Series Release No. 268, Presentation in Financial Statements of Redeemable Preferred Stocks In connection with the Business Combination, all redeemable convertible preferred stock was converted into shares of Class A common stock on a one for one basis. As of September 30, 2021, no shares of redeemable convertible preferred stock were outstanding.	Note 15 — Stockholders’ Equity As of December

Loss Per Share

Loss Per Share	9 Months Ended	12 Months Ended
	Sep. 30, 2021	Dec. 31, 2020
Earnings Per Share [Abstract]
Loss Per Share	Note 16 — Loss Per Share The following table sets forth the computation of basic and diluted net loss per share, retroactively restated based on the Business Combination, attributable to common stockholders: Three Months Ended September 30, Nine Months Ended (in thousands USD, except share and loss per share data) 2021 2020 2021 2020 Net loss attributable to common stockholders – basic and diluted $ (10,599 ) $ (10,327 ) $ (14,053 ) $ (19,556 ) Weighted average number of common stock – basic and diluted 37,633,267 34,557,480 35,612,677 34,557,480 Net loss per common stock – basic and diluted $ (0.28 ) $ (0.30 ) $ (0.39 ) $ (0.57 ) The following table presents securities that are excluded from the computation of diluted net loss per common stock as of the periods presented because including them would have been antidilutive: September 30, 2021 2020 Public and private placement warrants 10,861,250 — Unvested stock based compensation awards with service and performance vesting conditions 1,500 3,150	Note 16 — Earnings (loss) per share The following table sets forth the computation of basic and diluted net loss per share attributable to common stockholders: (dollar amounts in thousands USD, except earnings per share) Year ended December 31, 2020 2019 2018 Class A Class B Class A Class B Class A Class B Net earnings (loss) attributable to common stockholders for Basic $ (24,117 ) $ (2,060 ) $ (15,316 ) $ (1,391 ) $ 3,933 $ 369 Effect of dilutive instruments — — — — (758 ) — Net earnings (loss) attributable to common stockholders for Diluted $ (24,117 ) $ (2,060 ) $ (15,316 ) $ (1,391 ) $ 3,175 $ 369 Weighted average number of common shares used in computing basic earnings per common share 439,530 37,538 413,192 37,538 399,733 37,538 Effect of dilutive instruments — — — — 7,492 — Weighted average number of common shares used in computing dilutive earnings per common share 439,530 37,538 413,192 37,538 407,225 37,538 Earnings (loss) per common share attributable to common stockholders: Basic $ (54.87 ) $ (54.87 ) $ (37.07 ) $ (37.07 ) $ 9.84 $ 9.84 Diluted $ (54.87 ) $ (54.87 ) $ (37.07 ) $ (37.07 ) $ 7.80 $ 9.84 As of December December 31, 2020 2019 2018 Contingent consideration payable in Class A shares — — 4,491 Contingent consideration payable in Class B shares — — 209 Unvested stock based compensation awards for Class A shares with service and performance vesting conditions 1,517 3,794 5,172 Unvested stock based compensation awards for Class A shares that vest upon occurrence of liquidity event 10,858 3,112 3,112

Equity-based Arrangements

Equity-based Arrangements	9 Months Ended	12 Months Ended
	Sep. 30, 2021	Dec. 31, 2020
Share-based Payment Arrangement [Abstract]
Equity-based Arrangements	Note 17 — Equity-based Arrangements The Company has granted various equity -based -based 2020 Equity Plan On August 4, 2020, the Company adopted the 2020 Equity Plan with the intent to encourage and retain certain of the Company’s senior employees, as well as board members. Pursuant to the 2020 Equity Plan, senior employees may receive up to 7,465 of Class A restricted stock units (“RSUs”) subject to time -based of a liquidity event while board members may receive up to 300 Class A RSUs subject to time -based -year th On May 9, 2021, the Company announced the acceleration of 1,372 performance -based -based On May 9, 2021 and August 16, 2021, the Company entered into RSU cancellation agreements with existing shareholders, cancelling a total of 4,921 RSUs. The RSU cancellation agreements were effective immediately prior to the Business Combination. Additionally, the remaining 1,472 RSUs were forfeited. Additionally, during the three months ended September 30, 2021, the Company granted additional fully vested stock awards covering shares of Class A common stock pursuant to the 2020 Equity Incentive Plan. The compensation expense related to this award recognized during the three months ended September 30, 2021 was $5.5 million. Expense during the three and nine months ended September 30, 2020 related to board members’ RSUs pursuant to the 2020 Equity Incentive Plan was $0.1 million and $0.2 million, respectively. AgileThought, LLC PIP In connection with the AgileThought, LLC acquisition in July 2019, the Company offered a performance incentive plan (“AT PIP”) to key AgileThought, LLC employees. Pursuant to the AT PIP, participants may receive up to an aggregate of 3,150 Class A shares based on the achievement of certain EBITDA -based -based Performance incentive 2021: 50% within the first 60 days of calendar year 2022; and the remaining 50% within the first 60 days of calendar year 2023 Performance incentive 2022: 50% within the first 60 days of calendar year 2023; and the remaining 50% within the first 60 days of calendar year 2024. Participants do not begin to vest in the performance share units (“PSUs”) granted under the AT PIP until January 1, 2020. In order to qualify for payment, the Participant: (a) has to be actively employed by the Company or one of its affiliates, and (b) has to not have breached any of his or her noncompetition covenants in the definitive documents. During the three and nine months ended September 30, 2021 and 2020, the Company did not recognize any equity -based 4 th Source Performance Incentive Plan On November 15, 2018, the Company acquired 4 th th th Pursuant to the 4 th -based -based th The grant date fair value for the PSUs was approximately $2.9 million. The Company estimated the fair value of the awards that are subject to service -based AgileThought Inc. Management Performance Share Plan In 2018, the Company adopted the Management Performance Share Plan, which provides for the issuance of PSUs. These awards representing an aggregate of 1,232 Class A shares vest upon the occurrence of a liquidity event, attainment of certain performance metrics and service -based 2017 AN Management Stock Compensation Plan On May 9, 2021 and August 16, 2021, the Company entered into RSU cancellation agreements with existing shareholders, cancelling a total of 1,880 RSUs pursuant to the 2017 AN Management Compensation Plan. The RSU cancellation agreements were effective immediately prior to the Business Combination. The following table summarizes all of our equity -based Number of Awards Weighted Average Grant Date Fair Value Awards outstanding as of December 31, 2020 20,127 $ 577.18 Awards granted — — Awards forfeited/cancelled (17,255 ) 569.80 Awards vested (1,372 ) 745.92 Awards outstanding as of September 30, 2021 1,500 $ 389.00 Awards vested as of September 30, 2021 1,372 $ 745.92 Awards unvested as of September 30, 2021 1,500 $ 389.00 As of September 30, 2021, the Company had $0.6 million of unrecognized stock -based -based -average	Note 17 — Equity-based Arrangements The Company has granted various equity -based -based 2020 Equity Plan On August -based -based -year th AgileThought, LLC PIP In connection with the AgileThought, LLC acquisition in July 2019, the Company offered a performance incentive plan (“AT PIP”) to key AgileThought, LLC employees. Pursuant to the AT PIP, participants may receive up to an aggregate of 3,150 Class A shares based on the achievement of certain EBITDA -based -based Performance incentive 2021: 50% within the first 60 days of calendar year 2022; and the remaining 50% within the first 60 days of calendar year 2023 Performance incentive 2022: 50% within the first 60 days of calendar year 2023; and the remaining 50% within the first 60 days of calendar year 2024. Participants do not begin to vest in the PSUs granted under the AT PIP until January breached any of his or her noncompetition covenants in the definitive documents. In fiscal 2020, the Company did not recognize any equity -based 4 th Source Performance Incentive Plan On November th th Pursuant to the 4 th -based -based In fiscal 2019 and 2018, the Company recognized approximately $1.4 The grant date fair value for the PSUs was approximately $2.9 -based AgileThought Inc. Management Performance Share Plan In 2018, the Company adopted the Management Performance Share Plan, which provides for the issuance of PSUs. These awards representing an aggregate of 1,232 Class A shares vest upon the occurrence of a liquidity event, attainment of certain performance metrics and service -based The following table summarizes all of our equity -based Number of Awards Weighted Awards outstanding as of January 1, 2018 1,880 $ 358.00 Awards granted – 4 th 8,394 $ 348.67 Awards granted – Management Performance Share Plan 1,232 $ 297.63 Awards outstanding as of December 31, 2018 11,506 $ 345.53 Awards granted – AgileThought, LLC PIP 3,150 $ 389.00 Awards outstanding as of December 31, 2019 14,656 $ 355.79 Awards granted – 2020 Equity Plan 8,046 $ 745.92 Awards forfeited/cancelled – AgileThought, LLC PIP (1,650 ) $ 389.00 Awards forfeited/cancelled – 4 th (644 ) $ 348.67 Awards outstanding as of December 31, 2020 20,408 $ 580.61 Awards vested as of December 31, 2020 8,033 $ 377.45 Awards expected to vest as of December 31, 2020 1,517 $ 396.59 As of December -based -based -average -based

Commitments and Contingencies

Commitments and Contingencies	9 Months Ended	12 Months Ended
	Sep. 30, 2021	Dec. 31, 2020
Commitments and Contingencies Disclosure [Abstract]
Commitments and Contingencies	Note 18 — Commitments and Contingencies The Company is, from time to time, involved in certain legal proceedings, inquiries, claims and disputes, which arise in the ordinary course of business. Although management cannot predict the outcomes of these matters, management does not believe these actions will have a material, adverse effect on the Company’s Unaudited Condensed Consolidated Balance Sheets, Unaudited Condensed Consolidated Statements of Operations or Unaudited Condensed Consolidated Statements of Cash Flows. As of September 30, 2021 and December 31, 2020, the Company had labor lawsuits in process, whose resolution is pending. As of September 30, 2021 and December 31, 2020, the Company has recorded liabilities for labor lawsuits and/or litigation of $0.7 million and $0.8 million, respectively.	Note 18 — Commitments and contingencies In accordance with Ley del Impuesto Sobre la Renta (Mexico’s Income Tax Law or “LISR”) provisions, companies that carry out transactions with related parties must execute these transactions at prices comparable to those used with third parties in similar operations. If legal authorities test the prices and determine the amounts deviate from the assumption foreseen in the Law, they could impose fines in addition to the tax and late fees. The Company and its subsidiaries hire professional service providers, administrative, consulting, etc. In the normal course of business, there is a possibility third parties take legal action against subcontractors or workers hired by the Company and its subsidiaries. In order to reduce this exposure, we ensure service providers comply with all legal and contractual obligations applicable to them. The Company is, from time to time, involved in certain legal proceedings, inquiries, claims and disputes, which arise in the ordinary course of business. Although management cannot predict the outcomes of these matters, management does not believe these actions will have a material, adverse effect on the Company’s consolidated balance sheets, consolidated statements of operations or consolidated statements of cash flows. As of December

Subsequent Events

Subsequent Events	9 Months Ended	12 Months Ended
	Sep. 30, 2021	Dec. 31, 2020
Subsequent Events [Abstract]
SUBSEQUENT EVENTS	Note 19 — Subsequent Events On September 30, 2021, the Company entered into an amendment to extend the due date of the $4.0 million in principal payments previously due for April, May, June and July, on the First Lien Facility from September 30, 2021 to October 15, 2021. On October 14, 2021, the Company entered into an amendment to extend the due date from October 15, 2021 to October 29, 2021. On October 29, 2021, the Company entered into an amendment to further extend the due date from October 29, 2021 to November 19, 2021. On November 15, 2021, the Company entered into an amendment to reset the First Lien Facility’s Total Leverage Ratio and Fixed Charge Coverage Ratio covenants for the quarterly periods of September 30, 2021 to December 31, 2022. In return, the Company was required to make a $20 million principal prepayment, which included the $4 million principal payment due November 19, 2021, payable November 29, 2021. The Company made the $20 Long -term Debt, Management has evaluated all subsequent events until November 15, 2021, when the condensed consolidated financial statements were issued. Accordingly, where applicable, the notes to these condensed consolidated financial statements have been updated and adjustments to the Company’s condensed consolidated financial statements have been reflected.	Note 19 — Subsequent events Equity Contribution On March Also in March 2021, we received notification that $0.1 In June 2021, we received notification that the full amount of a $1.2 As these events arose after the reporting date and did not provide evidence of a condition that existed at December -adjusting

Business combinations

Business combinations	12 Months Ended
	Dec. 31, 2020
Business Combinations [Abstract]
Business combinations	Note 3 — Business combinations 2019 On July -related Contingent consideration is based on AgileThought, LLC’s earnings before interest, income taxes, depreciation, and amortization for the three years ending June 30 following the date of acquisition. The fair value of the recognized liability for contingent consideration was estimated using an income approach. Refer to Note 4 for additional information. AgileThought, LLC is a full -service -term Goodwill is calculated as the difference between the acquisition date fair value of the consideration transferred and the fair value of the net assets acquired, and represents the future economic benefits that we expect to achieve as a result of the acquisition. All of the goodwill recorded for the AgileThought, LLC acquisition is tax deductible. The allocation of purchase price to the estimated fair value of the aggregate assets acquired and liabilities assumed was as follows: (in thousands USD) Fair value Cash and cash equivalents $ 2,325 Accounts receivable 8,452 Unbilled client charges 4,831 Prepaid expenses & other 75 Prepaid insurance 21 Security deposits 72 Property, plant and equipment 1,094 Customer relationships 29,300 Trade name 8,300 Deferred tax asset 1,679 Operating lease right of use assets 6,995 Assets acquired 63,144 (in thousands USD) Fair value Accounts payable 1,469 Accrued expenses 2,595 Deferred revenue 2,846 Operating lease liabilities 6,995 Deferred tax liability 1,679 Liabilities assumed 15,584 Goodwill 13,217 Total consideration $ 60,777 2018 On November th th -time -related Goodwill is calculated as the difference between the acquisition date fair value of the consideration transferred and the fair value of the net assets acquired, and represents the future economic benefits that we expect to achieve as a result of the acquisition. All of the goodwill recorded for the 4 th The allocation of purchase price to the estimated fair value of the aggregate assets acquired and liabilities assumed was as follows: (in thousands USD) Fair value Cash and cash equivalents $ 2,160 Accounts receivable 5,189 Prepaid expenses and other current assets 594 Due from related party 235 Property, plant and equipment 791 Customer relationships 26,800 Operating lease right of use assets 1,110 Trade name 5,900 Deferred tax asset 266 Assets acquired 43,045 Accounts payable 802 Accrued payroll and payroll taxes 2,542 Accrued other expenses 1,824 Deferred revenue 36 Current portion of income taxes payable 342 Other liability 811 Operating lease liabilities 1,110 Deferred tax liability 266 Liabilities assumed 7,733 Goodwill 17,477 Total consideration $ 52,789 Unaudited Supplemental Pro Forma Information The unaudited supplemental pro forma information presented below includes the effects of the Company’s acquisitions of 4 th The following supplemental unaudited pro forma combined financial information assumes that the acquisitions had occurred as of January December 31, (in thousands USD) 2019 2018 Consolidated net revenues $ 173,695 $ 110,527 AgileThought, LLC 44,543 73,283 4 th — 30,153 Pro forma combined revenues $ 218,238 $ 213,963 December 31, (in thousands USD) 2019 2018 Consolidated net income (loss) $ (16,143 ) $ 4,114 AgileThought, LLC 3,258 7,180 4 th — 3,313 Pro forma combined net income (loss) $ (12,885 ) $ 14,607

Leases

Leases	12 Months Ended
	Dec. 31, 2020
Leases [Abstract]
Leases	Note 8 — Leases: The Company enters into operating leases for office space, IT equipment, and furniture and equipment used in operations. As of December The components of lease expense were as follows for the years ended: December 31, (in thousands USD) 2020 2019 2018 Operating lease costs (a) $ 4,224 $ 2,585 $ 1,334 Reimbursement from third party (1,010 ) (423 ) — Total lease expense, net $ 3,214 $ 2,162 $ 1,334 ____________ (a) Includes short -term Supplemental information related to leases is as follows for the year ended: December 31, 2020 2019 Weighted average remaining lease term, in years: Operating leases 3.39 2.77 Weighted average discount rate: Operating leases 8.5 % 8.9 % Cash Flows from Operating Activities, ( in thousands USD) Cash paid for operating leases included in the measurement of lease liabilities $ 3,699 $ 3,000 Future expected maturities of lease obligations as of December (in thousands USD) Lease Payments 2021 $ 3,416 2022 2,647 2023 1,414 2024 910 2025 775 Thereafter 289 Total undiscounted lease payments 9,451 Less: imputed interest 1,155 Present value of operating lease liability $ 8,296

Accounting Policies, by Policy

Accounting Policies, by Policy (Policies)	9 Months Ended	12 Months Ended
	Sep. 30, 2021	Dec. 31, 2020
Accounting Policies [Abstract]
Use of estimates	Use of Estimates The preparation of financial statements in accordance with U.S. GAAP requires management to make estimates and assumptions about future events that affect the amounts reported in the Unaudited Condensed Consolidated Financial Statements. Further, certain estimates and assumptions include the direct and indirect impact of the COVID -19 -based	Use of estimates The preparation of financial statements in accordance with U.S. GAAP requires management to make estimates and assumptions about future events that affect the amounts reported in the Consolidated Financial Statements. Further, certain estimates and assumptions include the direct and indirect impact of the COVID -19 -based
Fair value measurements	Fair Value Measurements The Company records fair value of assets and liabilities in accordance with Financial Accounting Standards Board’s (“FASB”) Account Standards Codification (“ASC”) 820, Fair Value Measurement ASC 820 includes disclosures around fair value and establishes a fair value hierarchy for valuation inputs. The hierarchy prioritizes the inputs into three levels based on the extent to which inputs used in measuring fair value are observable in the market. Each fair value measurement is reporting in one of three levels, which is determined by the lowest level input that is significant to the fair value measurement in its entirety. These levels are as follows: Level 1: Quoted prices for identical instruments in active markets. Level 2: Other valuations that include quoted prices for similar instruments in active markets that are directly or indirectly observable. Level 3: Valuations made through techniques in which one or more of its significant data are not observable. See Note 4, Fair Value Measurements	Fair value measurements The Company records fair value of assets and liabilities in accordance with ASC 820, Fair Value Measurement ASC 820 includes disclosures around fair value and establishes a fair value hierarchy for valuation inputs. The hierarchy prioritizes the inputs into three levels based on the extent to which inputs used in measuring fair value are observable in the market. Each fair value measurement is reporting in one of three levels, which is determined by the lowest level input that is significant to the fair value measurement in its entirety. These levels are as follows: Level 1: Quoted prices for identical instruments in active markets. Level 2: Other valuations that include quoted prices for similar instruments in active markets that are directly or indirectly observable. Level 3: Valuations made through techniques in which one or more of its significant data are not observable. See Note 4 for further discussion.
Goodwill	Goodwill Goodwill represents the cost of acquired businesses in excess of the fair value of identifiable tangible and intangible net assets purchased and is allocated to a reporting unit when the acquired business is integrated into the Company. Goodwill is not amortized but is tested for impairment annually on October 1 st When needed, the Company performs a quantitative assessment of goodwill impairment if it determines that it is more likely than not that the fair value of a reporting unit is less than its carrying amount. In the quantitative test, we compare the fair value of the reporting unit with the respective carrying value. Management uses a combined income and public company market approach to estimate the fair value of each reporting unit. If the carrying value of a reporting unit exceeds its fair value, an impairment loss is recognized in an amount equal to the excess, limited to the total amount of goodwill allocated to that reporting unit. This analysis requires significant assumptions, such as estimated future cash flows, long -term	Goodwill Goodwill represents the cost of acquired businesses in excess of the fair value of identifiable tangible and intangible net assets purchased and is allocated to a reporting unit when the acquired business is integrated into the Company. Goodwill is not amortized but is tested for impairment annually. The Company changed its annual assessment date from December 31 st st When needed, the Company performs a quantitative assessment of goodwill impairment if it determines that it is more likely than not that the fair value of a reporting unit is less than its carrying amount. In the quantitative test, we compare the fair value of the reporting unit with the respective carrying value. Management uses a combined income and public company market approach to estimate the fair value of each reporting unit. If the carrying value of a reporting unit exceeds its fair value, an impairment loss is recognized in an amount equal to the excess, limited to the total amount of goodwill allocated to that reporting unit. This analysis requires significant assumptions, such as estimated future cash flows, long -term
Intangible assets	Intangible Assets The Company has customer relationships (finite -lived -lived -lived Intangible assets with finite lives are amortized on a straight -line -lived -lived -period During the first quarter of 2021, the Company reassessed and changed the estimated economic life of a certain trade name from indefinite to finite -lived -line Indefinite -lived -lived	Intangible assets The Company has customer relationships (finite -lived -lived Intangible assets with finite lives are amortized on a straight line basis over their estimated useful lives using a method of amortization that reflects the pattern in which the economic benefits of the intangible assets are consumed. We test for impairment when events or circumstances indicate the carrying value of a finite -lived -lived -period Indefinite -lived st st -lived
Embedded Derivative Liabilities	Embedded Derivative Liabilities The Company does not use derivative instruments to hedge exposures to interest rate, market, or foreign currency risks. The Company has evaluated the terms and features of its redeemable convertible preferred stock issued in February 2021 and identified two embedded derivatives requiring bifurcation from the underlying host instrument pursuant to ASC 815 -15 Embedded Derivatives. Embedded derivatives are bifurcated from the underlying host instrument and accounted for as separate financial instruments. Embedded derivatives are recognized at fair value, with changes in fair value during the period are recognized in “Change in fair value of embedded derivative liabilities” in the Unaudited Condensed Consolidated Statements of Operations. As of September 30, 2021 and in connection with the consummation of the Business Combination that occurred on August 23, 2021, the preferred stock was converted into common stock of the Company and the Embedded derivative ceased to exist. Refer to Note 4, Fair Value Measurements,
Revenue recognition		Revenue recognition The Company recognizes revenue in accordance with Financial Accounting Standards Board’s (“FASB”) Account Standards Codification (“ASC”) 606, Revenue from Contracts with Customers Revenue is recognized when or as control of promised products or services are transferred to the customer in an amount that reflects the consideration the Company expects to receive in exchange for those products or services. In instances where revenue is recognized over time, the Company uses an appropriate input or output measurement method, typically based on the contract or labor volume. The Company applies judgment in determining the customer’s ability and intention to pay based on a variety of factors, including the customer’s historical payment experience. If there is uncertainty about the receipt of payment for the services, revenue recognition is deferred until the uncertainty is sufficiently resolved. Our payment terms are based on customary business practices and can vary by region and customer type, but are generally 30 -90 The Company may enter into arrangements that consist of any combination of our deliverables. To the extent a contract includes multiple promised deliverables, the Company determines whether promised deliverables are distinct in the context of the contract. If these criteria are not met, the promised deliverables are accounted for as a single performance obligation. For arrangements with multiple distinct performance obligations, we allocate consideration among the performance obligations based on their relative standalone selling price. The standalone selling price is the price at which we would sell a promised good or service on an individual basis to a customer. When not directly observable, the Company generally estimates standalone selling price by using the expected cost plus a margin approach. The Company reassesses these estimates on a periodic basis or when facts and circumstances change. Revenues related to software maintenance services are recognized over the period the services are provided using an output method that is consistent with the way in which value is delivered to the customer. Revenues related to cloud hosting solutions, which include a combination of services including hosting and support services, and do not convey a license to the customer, are recognized over the period as the services are provided. These arrangements represent a single performance obligation. For software license agreements that require significant customization of third -party Revenues related to our non -hosted -party Revenues related to consulting services (time -and-materials -based -based The Company may enter into arrangements with third party suppliers to resell products or services, such as software licenses and hosting services. In such cases, the Company evaluates whether the Company is the principal (i.e., report revenues on a gross basis) or agent (i.e., report revenues on a net basis). In doing so, the Company first evaluates whether it controls the good or service before it is transferred to the customer. In instances where the Company controls the good or service before it is transferred to the customer, the Company is the principal; otherwise, the Company is the agent. Determining whether we control the good or service before it is transferred to the customer may require judgment. Some of our service arrangements are subject to customer acceptance clauses. In these instances, the Company must determine whether the customer acceptance clause is substantive. This determination depends on whether the Company can independently confirm the product meets the contractually agreed -upon Client contracts sometimes include incentive payments received for discrete benefits delivered to clients or service level agreements and volume rebates that could result in credits or refunds to the client. Such amounts are estimated at contract inception and are adjusted at the end of each reporting period as additional information becomes available only to the extent that it is probable that a significant reversal of cumulative revenue recognized will not occur.
Segments		Segments Operating segments are defined as components of an enterprise for which discrete financial information is available that is evaluated regularly by the Chief Operating Decision Maker (“CODM”) for purposes of allocating resources and evaluating financial performance. The Company’s Chief Executive Officer, who has been identified as the CODM, reviews financial information at the consolidated group level in order to assess Company performance and allocate resources. As such, the Company has determined that it operates a single operating and reporting segment.
Cash, cash equivalents and restricted cash		Cash, cash equivalents and restricted cash Cash and cash equivalents include highly liquid investments with an original maturity of three months or less when purchased. The Company maintains cash and cash equivalents balances with major financial institutions. At times, these balances exceed federally insured limits. The Company periodically assesses the financial condition of these financial institutions where the funds are held and believes the credit risk is remote. In 2020, the Company held restricted cash in connection with litigation. In 2018, the Company held restricted cash in conjunction with a 2017 acquisition; these funds were associated with contingent consideration that was subsequently paid in 2019.
Accounts receivable and allowance for doubtful accounts		Accounts receivable and allowance for doubtful accounts Accounts receivable are recorded at the invoiced or to be invoiced amount, do not bear interest, and are due within one year or less. Amounts collected on trade accounts receivable are included in net cash flows from operating activities in the Consolidated Statements of Cash Flows. As of January -13 Financial Instruments — Credit Losses (Topic 326): Measurement of Credit Losses of Financial Instruments -balance-sheet
Property, plant and equipment		Property, plant and equipment Property, plant and equipment are measured at cost less accumulated depreciation or amortization. Expenditures for replacements and improvements are capitalized, whereas the costs of maintenance and repairs are charged to earnings as incurred. The Company depreciates property, plant and equipment using the straight -line Useful life Furniture and fixtures 5 – 10 Computer equipment 3 – 5 Computer software 3 Leasehold improvements are amortized over the lease term or the useful life of the asset, whichever is shorter. When these assets are sold or otherwise disposed of, the asset and related depreciation and amortization is relieved, and any gain or loss is included in the Consolidated Statements of Operations. The Company capitalizes certain development costs incurred in connection with its internal -use -related -line Long -lived
Business combinations		Business combinations The Company accounts for its business combinations using the acquisition method of accounting in accordance with ASC 805, Business Combinations -controlling -measured -related
Leases		Leases The Company is a lessee in several non -cancellable • -substance • • -provided • Key estimates and judgments include how the Company determines (1) the discount rate it uses to calculate the present value of future lease payments and (2) lease term. These are described in more detail as follows: • residual value or the amount of the lessor’s deferred initial direct costs. Therefore, the Company generally uses its incremental borrowing rate as the discount rate for the lease. This is the rate the Company would have to pay on a collateralized basis to borrow an amount equal to the lease payments under similar terms. • -cancellable The right of use (“ROU”) asset is initially measured at the initial amount of the lease liability, adjusted for lease payments made at or before the lease commencement date, plus any initial direct costs incurred less any lease incentives received. The ROU asset is subsequently amortized over the lease term. Lease expense for lease payments is recognized on a straight -line Variable lease payments are immaterial and our lease agreements do not contain any material residual value guarantees or material restrictive covenants. The Company uses the long -lived -10 Property, Plant, and Equipment — Overall The Company has elected to apply the short -term -term -line We have lease agreements with lease and non -lease
Foreign currency		Foreign currency The Company’s Consolidated Financial Statements are reported in US dollars. The Company has determined that its international subsidiaries’ functional currency is the local currency in each country. The translation of the functional currencies of subsidiaries into US dollars is performed for balance sheet accounts using the exchange rates in effect as of the balance sheet date and for revenues and expense accounts using a monthly average exchange rate prevailing during the respective period. The gains or losses resulting from such translation are reported as foreign currency translation adjustments within accumulated other comprehensive income (loss) as a separate component of equity. Monetary assets and liabilities of each subsidiary denominated in currencies other than the subsidiary’s functional currency are translated into their respective functional currency at the rates of exchange prevailing on the balance sheet date. Transactions of each subsidiary in currencies other than the subsidiary’s functional currency are translated into the respective functional currencies at the average monthly exchange rate prevailing during the period of the transaction. The gains or losses resulting from foreign currency transactions are included in the Consolidated Statements of Operations.
Income taxes		Income taxes The Company accounts for income taxes using the asset and liability method of accounting for income taxes. Under this method, income tax expense is recognized for taxes payable or refundable for the current year. In addition, deferred tax assets and liabilities are recognized for future tax consequences attributable to differences between the financial statement carrying amounts of existing assets and liabilities and their tax bases and all operating loss and tax credit carry forwards, if any. Deferred tax assets and liabilities are measured using enacted tax rates expected to apply to taxable income in the years in which those temporary differences are expected to be recovered or settled. The effect on deferred tax assets and liabilities of a change in tax laws or rates is recognized in the Consolidated Statements of Operations in the period that includes the enactment date. Deferred tax assets are reduced by a valuation allowance if, based on the weight of available evidence, it is more likely than not that some or all the deferred tax assets will not be realized. Pursuant to FASB guidance related to accounting for uncertainty in income taxes, we may recognize the tax benefit from an uncertain tax position only if it is more likely than not that the tax position will be sustained upon examination by the taxing authorities, based on the technical merits of the tax position and also the past administrative practices and precedents of the taxing authority.
Equity-based compensation		Equity-based compensation We recognize and measure compensation expense for all equity -based For performance share units (“PSUs”), we are required to estimate the probable outcome of the performance conditions in order to determine the equity -based -based The grant date fair value is determined based on the fair market value of the Company’s shares on the grant date of such awards. Because there is no public market for the Company’s equity, the Company determines the fair value of shares by using an income approach, specifically a discounted cash flow method, and in consideration of a number of objective and subjective factors, including the Company’s actual operating and financial performance, expectations of future performance, market conditions and liquidation events, among other factors. Determining the fair value of equity -based -based
Defined Contribution Plan		Defined Contribution Plan The Company maintains a 401(k) savings plan covering all U.S. employees. Participating employees may contribute a portion of their salary into the savings plan, subject to certain limitations. The Company matches 100% of the first 4% of each employee’s contributions and 50% of the next 1% of the employee’s base compensation contributed, with a maximum contribution of $6,000 per employee. Prior to April 2020, the Company match for the former 4 th th
Earnings (loss) per share		Earnings (loss) per share Basic and diluted earnings (loss) per share attributable to common stockholders is presented in conformity with the two -class weighted -average -converted -dilutive
Commitments and contingencies		Commitments and contingencies Liabilities for loss contingencies arising from claims, assessments, litigation, fines and penalties, and other sources are recorded when it is probable that a liability has been incurred and the amount of the assessment and/or remediation can be reasonably estimated. Legal costs incurred in connection with such liabilities are expensed as incurred.
Accounting pronouncements	Accounting Pronouncements The authoritative bodies release standards and guidance, which are assessed by management for impact on the Company’s Unaudited Condensed Consolidated Financial Statements. Accounting Standards Updates (“ASUs”) not listed below were assessed and determined to be not applicable to the Company’s Unaudited Condensed Consolidated Financial Statements. The following standards were recently adopted by the Company: • -12 Income Taxes • -04 Reference Rate Reform • -06 Debt -Debt with Conversion and Other Options and Derivatives and Hedging -Contracts in Entity’s Own Equity • -01 Reference Rate Reform, -04 The following recently released accounting standards have not yet been adopted by the Company: • -04 Earnings Per Share, Debt -Modifications and Extinguishments, Compensation -Stock Compensation, and Derivatives and Hedging -Contracts in Entity’s Own Equity. -classified	Accounting pronouncements The authoritative bodies release standards and guidance, which are assessed by management for impact on the Company’s Consolidated Financial Statements. Accounting Standards Updates (“ASU”) not listed below were assessed and determined to be not applicable to the Company’s Consolidated Financial Statements. The following standards were adopted by the Company during the current year: • -13 Measurement of Credit Losses on Financial Instruments -13 • -15 Implementation Costs Incurred in a Cloud Computing Arrangement That is a Service Contract The following recently released accounting standards have not yet been adopted by the Company: • -06 Debt -Debt with Conversion and Other Options and Derivatives and Hedging -Contracts in Entity’s Own Equity • -04 Reference Rate Reform or transaction based and less susceptible to manipulation. This may impact the Company’s borrowing costs in which LIBOR is used as a reference. The Company is in the process of assessing the impact of this ASU on its Consolidated Financial Statements. • -12 Income Taxes

Recapitalization (Tables)

Recapitalization (Tables)	9 Months Ended
	Sep. 30, 2021
Recapitalization [Abstract]
Schedule of business Combination to the additional paid-in capital in the Unaudited Condensed Consolidated Statement of Stockholders’ Equity	(in thousands USD) Business Combination Cash – LIVK trust and cash, net of redemptions $ 5,749 Cash – PIPE Financing 27,600 Less: Transaction costs (13,033 ) Net proceeds from the Business Combination 20,316 Less: Initial fair value of warrant liabilities recognized in the Business Combination (15,123 ) Equity classification of Public Warrants 8,292 Surrender of related party receivables (1,359 ) Debt conversion 38,120 Conversion of mezzanine equity (a) 15,594 Net adjustment to total equity from the Business Combination $ 65,840
Schedule of shares of Class A common stock issued immediately following the consummation of the business combination	Number of Shares Class A ordinary shares of LIVK outstanding prior to the Business Combination 8,050,000 Less: redemption of LIVK’s Class A ordinary shares (7,479,065 ) Shares of LIVK’s Class A ordinary shares 570,935 Shares held by LIVK’s sponsor and its affiliates 2,082,500 Shares issued in the PIPE Financing 2,760,000 Shares issued to convert Legacy AgileThought’s preferred stock to Class A common stock 2,000,000 Shares issued to Legacy AgileThought’s common stock holders 34,557,480 Total shares of Class A common stock immediately after the Business Combination 41,970,915

Fair Value Measurements (Tables

Fair Value Measurements (Tables)	9 Months Ended	12 Months Ended
	Sep. 30, 2021	Dec. 31, 2020
Fair Value Disclosures [Abstract]
Schedule of fair value instruments	(in thousands USD) Fair Value September 30, 2021 December 31, 2020 Carry Amount Fair Value Carry Amount Fair Value Bank credit agreement Level3 $ 65,871 $ 67,621 $ 93,388 $ 92,363 Convertible notes payable Level3 — — 32,930 43,303	Fair Value December 31, 2020 December 31, 2019 (in thousands USD) Carry Amount Fair Value Carry Amount Fair Value Bank credit agreement Level 3 $ 93,388 $ 92,363 $ 95,816 $ 95,816 Convertible notes payable Level 3 $ 32,930 $ 43,303 $ 25,000 $ 25,000
Schedule of embedded derivative liabilities	(in thousands USD) Redemption & Opening balance, December 31, 2020 $ — Recognition of embedded derivative liabilities 4,406 Change in fair value (4,406 ) Ending balance, September 30, 2021 —
Schedule of roll-forward of contingent purchase price obligations	(in thousands USD) Contingent Purchase Price Opening balance, December 31, 2020 $ 10,304 Cash payments — Change in fair value (2,200 ) Accrued interest on the contingent consideration 552 Effect of exchange rate fluctuations (48 ) Ending balance, September 30, 2021 8,608 Less: Current portion 8,608 Obligation for contingent purchase price, net of current portion $ —	(in thousands USD) 2020 2019 Opening balance $ 22,621 $ 34,982 Contingent consideration payable in connection with acquisition — 11,200 Cash payments (4,314 ) (14,360 ) Equity-based payments — (12,696 ) Contingent consideration derecognized in connection with divesture of a business (1,413 ) — Change in fair value (6,600 ) 2,349 Accrued interest on the contingent consideration 360 — Effect of exchange rate fluctuations (350 ) 1,146 Ending balance 10,304 22,621 Less: Current portion 8,104 10,066 Obligation for contingent purchase price, net of current portion $ 2,200 $ 12,555
Schedule of changes in fair value of private warrant liabilities	(in thousands USD) Private Beginning balance, January 1 $ — Assumed in business combination 6,831 Change in valuation inputs and other assumptions (759 ) Ending balance, September 30, 2021 $ 6,072

Balance Sheet Details (Tables)

Balance Sheet Details (Tables)	9 Months Ended	12 Months Ended
	Sep. 30, 2021	Dec. 31, 2020
Balance Sheet Details [Abstract]
Schedule of cash and cash equivalents and restricted cash	(in thousands USD) September 30, December 31, Cash, cash equivalents and restricted cash: Cash and cash equivalents $ 3,946 $ 9,256 Restricted cash 180 176 Total cash, cash equivalents and restricted cash $ 4,126 $ 9,432
Schedule of balance sheet details	(in thousands USD) September 30, December 31, Accounts receivable, net: Accounts receivables $ 21,948 $ 13,974 Unbilled accounts receivables 17,039 7,578 Related party receivables – shareholders & key personnel — 1,305 Other receivables 778 1,210 Allowance for doubtful accounts (321 ) (267 ) Total accounts receivable, net $ 39,444 $ 23,800	December 31, (in thousands USD) 2020 2019 Accounts receivable: Accounts receivables $ 13,974 $ 27,312 Unbilled accounts receivables 7,578 12,686 Related party receivables – shareholders & key personnel 1,305 1,491 Other receivables 1,210 2,696 Allowance for doubtful accounts (267 ) (388 ) Total accounts receivable, net $ 23,800 $ 43,797 Prepaid expenses and other current assets: Income tax receivables $ 1,119 $ 77 Prepaid expenses and other current assets 2,821 2,470 Total prepaid expenses and other current assets $ 3,940 $ 2,547 Accrued liabilities: Accrued wages, vacation & other employee related items $ 5,871 $ 4,209 Accrued interest 2,223 3,175 Accrued incentive compensation 795 2,442 Receipts not vouchered 1,791 5,146 Other accrued liabilities 4,400 3,805 Total accrued liabilities $ 15,080 $ 18,777
Schedule of allowance for doubtful accounts	Nine Months Ended (in thousands USD) 2021 2020 Beginning balance, January 1 $ 267 $ 388 Charges to expense 78 27 Foreign currency translation (24 ) (46 ) Ending balance $ 321 $ 369	Year ended December 31, (in thousands USD) 2020 2019 2018 Beginning balance, January 1 $ 388 $ 436 $ 346 Charges to expense 11 70 94 Write-offs and recoveries (126 ) (130 ) (5 ) Foreign currency translation (6 ) 12 1 Ending balance, December 31 $ 267 $ 388 $ 436

Property, Plant and Equipment_2

Property, Plant and Equipment, Net (Tables)	9 Months Ended	12 Months Ended
	Sep. 30, 2021	Dec. 31, 2020
Property, Plant and Equipment [Abstract]
Schedule of property, plant and equipment	(in thousands USD) September 30, December 31, Computer equipment $ 4,311 $ 3,727 Leasehold improvements 2,285 2,333 Furniture and equipment 1,639 1,631 Computer software 2,097 1,475 Transportation equipment 57 107 10,389 9,273 Less: accumulated depreciation (7,132 ) (5,845 ) Property, plant and equipment, net $ 3,257 $ 3,428	December 31, (in thousands USD) 2020 2019 Computer equipment $ 3,727 $ 3,187 Leasehold improvements 2,333 2,079 Furniture and equipment 1,631 1,622 Computer software 1,475 — Transportation equipment 107 114 9,273 7,002 Less: accumulated depreciation (5,845 ) (3,799 ) Property, plant and equipment, net $ 3,428 $ 3,203

Goodwill and Intangible Asset_2

Goodwill and Intangible Assets, Net (Tables)	9 Months Ended	12 Months Ended
	Sep. 30, 2021	Dec. 31, 2020
Goodwill and Intangible Assets Disclosure [Abstract]
Schedule of table presents changes in the goodwill balances	(in thousands USD) LATAM USA Total January 1, 2021 $ 40,470 $ 30,694 $ 71,164 Foreign currency translation (733 ) — (733 ) September 30, 2021 $ 39,737 $ 30,694 $ 70,431	(in thousands USD) Analytics Commerce Cloud Agile Transformation Total December 31, 2018 $ 14,922 $ 12,853 $ 5,717 $ 17,477 $ 27,416 $ 78,385 Acquisitions — — — 13,217 — 13,217 Disposals — — — — (494 ) (494 ) Impairments — (6,480 ) — — — (6,480 ) Foreign currency translation 644 505 248 — 959 2,356 December 31, 2019 15,566 6,878 5,965 30,694 27,881 86,984 Disposals — (69 ) — — — (69 ) Impairments (5,652 ) (4,915 ) (1,027 ) — — (11,594 ) Foreign currency translation (2,431 ) (1,243 ) (932 ) — (3,716 ) (8,322 ) September 30, 2020 $ 7,483 $ 651 $ 4,006 $ 30,694 $ 24,165 $ 66,999
Schedule of finite-lived intangible assets	(in thousands USD) As of September 30, 2021 Weighted Gross Carrying Amount Currency Accumulated Amortization Net Carrying Amount Customer relationships $ 89,915 $ 3,399 $ (26,607 ) 66,707 12.2 Tradename 1,234 (31 ) (183 ) 1,020 4.1 Total $ 91,149 $ 3,368 $ (26,790 ) $ 67,727 12.1 As of December 31, 2020 Weighted (in thousands USD) Gross Carrying Amount Currency Accumulated Amortization Net Carrying Amount Customer relationships $ 89,915 $ 4,040 (22,444 ) $ 71,511 12.8	December 31, 2020 (in thousands USD) Gross Currency Accumulated Amortization Net Weighted Customer relationships $ 89,915 $ 4,040 $ (22,444) $ 71,511 12.8 December 31, 2019 (in thousands USD) Gross Currency Accumulated Amortization Net Weighted Customer relationships $ 95,498 $ 3,120 $ (15,795) $ 82,823 13.5
Schedule of presents goodwill by reporting unit and changes in goodwill		(in thousands USD) LATAM USA Total October 1, 2020 $ 36,305 $ 30,694 $ 66,999 Foreign currency translation 4,165 — 4,165 December 31, 2020 $ 40,470 $ 30,694 $ 71,164
Schedule of intangible assets for future periods		(in thousands USD) Year ending December 31, 2021 $ 5,567 2022 5,567 2023 5,567 2024 5,567 2025 5,567 Thereafter 43,676 Total $ 71,511

Long-term Debt (Tables)

Long-term Debt (Tables)	9 Months Ended	12 Months Ended
	Sep. 30, 2021	Dec. 31, 2020
Debt Disclosure [Abstract]
Schedule of total leverage ratio and fixed charge coverage ratio	(in thousands USD) September 30, 2021 December 31, 2020 Borrowings under bank revolving credit agreement, principal due $ 5,000 $ 5,000 Borrowings under bank credit agreement, principal due November 10, 2023 65,871 93,388 Unamortized debt issuance costs (a) (5,776 ) (2,978 ) Borrowing under bank credit agreements, net of unamortized debt issuance costs 65,095 95,410 Borrowings under convertible note payable to related party, 13.73% interest capitalized every nine months, principal due July 18, 2024 — 16,465 Borrowings under convertible note payable to related party, 13.73% interest capitalized every nine months, principal due July 18, 2024 — 16,465 Unamortized debt issuance costs (a) — (126 ) Convertible notes payable, net of unamortized debt issuance costs — 32,804 Paycheck Protection Program loans, 1% interest, due May 1, 2022 7,722 9,129 Subordinated promissory note payable, guaranteed by a related party, 673 — Subordinated debt with related party, principal due January 26, 2022 3,700 — Unamortized debt issuance costs (a) (306 ) — Subordinated debt with related party, net of unamortized debt issuance costs 3,394 — Total debt, net of unamortized debt issuance cost 76,884 137,343 Less: current portion of debt 36,588 11,380 Long-term debt, net of unamortized debt issuance costs $ 40,296 $ 125,963	(in thousands USD) 2020 2019 Borrowings under bank revolving credit agreement, principal due Nov. 15, 2023 $ 5,000 $ 5,000 Borrowings under bank credit agreement, principal due Nov. 15, 2023 93,388 95,816 Unamortized debt issuance costs (a) (2,978 ) (3,857 ) Borrowing under bank credit agreements, net of unamortized debt issuance costs 95,410 96,959 Borrowings under convertible note payable to related party, 13.73% interest capitalized every six months, principal due July 18, 2024 16,465 12,500 Borrowings under convertible note payable to related party, 13.73% interest capitalized every six months, principal due July 18, 2024 16,465 12,500 Unamortized debt issuance costs (a) (126 ) (152 ) Convertible notes payable, net of unamortized debt issuance costs 32,804 24,848 Paycheck Protection Program loans, 1% interest, due May 1, 2022 9,129 — Total long-term debt 137,343 121,807 Less: current portion of long-term debt 11,380 6,473 Long-term debt, net of unamortized debt issuance costs and current portion $ 125,963 $ 115,334
Schedule of total leverage ratio and fixed charge coverage ratio	Computation Period Ending Fixed Charge Coverage Ratio to exceed Total Leverage Ratio not to exceed September 30, 2021 0.20:1.00 18.00:1.00 December 31, 2021 and March 31, 2022 0.20:1.00 6.10:1.00 June 30, 2022 and September 30, 2022 0.20:1.00 4.00:1.00 December 31, 2022 and each Computation Period ending thereafter 1.00:1.00 4.00:1.00
Schedule of capital expenditure annual limit	Computation Period Ending Capital Expenditure Annual Limit December 31, 2021 and the Computation Periods ending March 31, June 30, $ 2.10 million December 31, 2022 and each Computation Period ending thereafter $ 2.20 million	Year, (in thousands USD) Amount 2021 $ 12,378 2022 11,426 2023 83,713 2024 32,930 2025 — Thereafter — Total long-term debt 140,447 Less: unamortized debt issuance cost (3,104 ) Total debt, net of unamortized debt issuance costs $ 137,343
Schedule of total leverage ratio		Computation Period Ending Fixed Charge to exceed Capital Total not to exceed June 30, 2019 1.15:1.00 3.75:1.00 September 30, 2019 1.15:1.00 3.50:1.00 December 31, 2019 1.20:1.00 $1.90 million 3.50:1.00 March 31, 2020 and each Computation Period ending thereafter 1.25:1.00 3.25:1.00 June 30, 2020 3.00:1.00 September 30, 2020 3.50:1.00 December 31, 2020 1.15:1.00 $2.00 million 5.40:1.00 March 31, 2021 1.10:1.00 5.25:1.00 June 30, 2021 1.10:1.00 5.25:1.00 September 30, 2021 1.20:1.00 4.50:1.00 December 31, 2021 and each Computation Period ending 1.25:1.00 $2.10 million 3.50:1.00 March 31, 2022 and each Computation Period ending thereafter 3.00:1.00 December 31, 2022 $2.20 million

Other (Expense) Income (Tables)

Other (Expense) Income (Tables)	9 Months Ended	12 Months Ended
	Sep. 30, 2021	Dec. 31, 2020
Other Income and Expenses [Abstract]
Schedule of other (expense) income	Three Months Ended September 30, Nine Months Ended (in thousands USD) 2021 2020 2021 2020 Foreign exchange (loss) gain $ (790 ) $ 3,109 $ (1,530 ) $ (1,289 ) Forgiveness of PPP loans — — 1,306 — Gain on disposition of a business — 129 — 1,381 Interest income 20 36 66 85 Other non-operating expense (81 ) (272 ) (278 ) (507 ) Total other (expense) income $ (851 ) $ 3,002 $ (436 ) $ (330 )	Year ended December 31, (in thousands USD) 2020 2019 2018 Foreign exchange gain (loss), net $ 3,597 $ (1,962 ) $ (2,194 ) Gain (loss) on disposition of a business 1,110 (890 ) — Loss on debt extinguishment — — (524 ) Forgiveness of PPP loan 142 — — Interest income 112 380 498 Other non-operating income (expense) (436 ) (182 ) (89 ) Total $ 4,525 $ (2,654 ) $ (2,309 )

Income Taxes (Tables)

Income Taxes (Tables)	9 Months Ended	12 Months Ended
	Sep. 30, 2021	Dec. 31, 2020
Income Tax Disclosure [Abstract]
Schedule of income tax expense (benefit) and effective income tax rate were as follows for the periods indicated	Three Months Ended September 30, Nine Months Ended (in thousands USD) 2021 2020 2021 2020 Income tax expense (benefit) $ 96 $ 1,012 $ (13 ) $ 2,460 Effective tax rates (0.9 )% (10.8 )% 0.1 % (14.3 )%	Year ended December 31, (in thousands USD) 2020 2019 2018 Income (loss) before income tax expense $ (23,991 ) $ (10,669 ) $ 6,272 Statutory tax rates 21 % 21 % 30 % Computed expected income tax expense (benefit) (5,038 ) (2,240 ) 1,882 Increase (decrease) in income taxes resulting from: Change in deferred tax asset valuation allowance 4,751 4,680 226 Permanent amortization 3,498 713 (931 ) Non-deductible expenses 1,724 1,607 904 Foreign tax rate differential (2,320 ) 808 144 State and local income taxes, net of federal income tax benefit (51 ) (187 ) (30 ) Taxable inflation adjustment 23 (27 ) 114 Non deductible interest 210 113 — Provision to return 483 — — Effect of change in state rate (167 ) — — CARES Act (337 ) — — Tax loss carryforwards applied — — (386 ) Net GILTI Inclusion — — 313 Other, net (435 ) 7 (78 ) Reported income tax expense (benefit) $ 2,341 $ 5,474 $ 2,158 Effective tax rate (9.8 )% (51.3 )% 34.4 %
Schedule of income (loss) before income tax		Year ended December 31, (in thousands USD) 2020 2019 2018 USA $ (2,608 ) $ (18,004 ) $ (1,656 ) Mexico (22,082 ) 6,122 6,657 Other Countries 699 1,213 1,271 Total $ (23,991 ) $ (10,669 ) $ 6,272
Schedule of income tax expense (benefit)		Year ended December 31, (in thousands USD) 2020 2019 2018 Current income tax $ 943 $ 4,339 $ 2,435 Deferred income tax 1,398 1,135 (277 ) Total income tax expense $ 2,341 $ 5,474 $ 2,158
Schedule of tax rates		Tax rates 2020 2019 2018 United States 21% 21% 21% Mexico 30% 30% 30% Brazil 34% 34% 34% Spain 25% 25% 25% Argentina 30% 30% 30%
Schedule of deferred tax balances		December 31, (in thousands USD) 2020 2019 Deferred tax assets: Tax loss carryforward $ 6,353 $ 3,878 Provision for doubtful accounts 67 83 Fixed assets 250 220 Accrued liabilities and other expenses 3,444 4,738 Deferred revenues 445 422 Business interest limitation 2,225 1,433 December 31, (in thousands USD) 2020 2019 Operating lease liability 2,178 2,900 Equity-based compensation 648 558 Intangible assets 177 — Other 369 347 Gross deferred tax assets: 16,156 14,579 Less: Valuation allowance (10,010 ) (5,124 ) Total deferred tax assets 6,146 9,455 Deferred tax liabilities: Intangible assets 5,123 6,580 Operating lease ROU assets 2,130 2,851 Insurance 21 365 Fixed assets 515 — Obligation for contingent purchase price 777 — Other 653 2,482 Total deferred tax liabilities 9,219 12,278 Net deferred tax assets (liabilities) $ (3,073 ) $ (2,823 )
Schedule of change in the total valuation allowance for deferred tax assets		December 31, (in thousands USD) 2020 2019 2018 Opening balance January 1, $ 5,124 $ 535 $ — Utilization during the year (99 ) — — Increases during the year 4,985 4,589 535 Closing balance December 31, $ 10,010 $ 5,124 $ 535
Schedule of tax loss carryforwards		Year of expiration, (in thousands USD) Amount 2027 $ 764 2028 $ 600 2029 $ 11,371 2030 $ 7,156

Net Revenues (Tables)

Net Revenues (Tables)	9 Months Ended	12 Months Ended
	Sep. 30, 2021	Dec. 31, 2020
Revenue from Contract with Customer [Abstract]
Schedule of disaggregated revenues by contract type and the timing of revenue recognition	Timing of Revenue Recognition Three Months Ended September 30, Nine Months Ended (in thousands USD) 2021 2020 2021 2020 Revenues by Contract Type Time and materials overtime $ 33,858 $ 34,730 $ 96,650 $ 112,786 Fixed price overtime 6,562 5,384 19,923 16,727 Total $ 40,420 $ 40,114 $ 116,573 $ 129,513	(in thousands USD) Timing of Revenue Recognition 2020 2019 2018 Time and materials over time $ 144,658 $ 151,980 $ 87,270 Fixed price over time 19,329 21,715 23,257 Total $ 163,987 $ 173,695 $ 110,527
Schedule of our liabilities related to contracts with customers and related timing of revenue recognition		December 31, (in thousands USD) 2020 2019 Deferred revenues $ 2,143 $ 3,246 Revenue recognized, that was deferred in the previous year $ 1,649 $ 2,131

Segment Reporting and Geograp_2

Segment Reporting and Geographic Information (Tables)	9 Months Ended	12 Months Ended
	Sep. 30, 2021	Dec. 31, 2020
Segment Reporting [Abstract]
Schedule of Geographic Net Revenues and Long-Lived Assets	Three Months Ended September 30, Nine Months Ended (in thousands USD) 2021 2020 2021 2020 United States $ 26,925 $ 28,212 $ 76,868 $ 88,927 Latin America 13,495 11,902 39,705 40,586 Total $ 40,420 $ 40,114 $ 116,573 $ 129,513 (in thousands USD) September 30, 2021 December 31, 2020 United States $ 6,351 $ 7,748 Latin America 3,584 3,803 Total long-lived assets $ 9,935 $ 11,551	Year ended December 31, (in thousands USD) 2020 2019 2018 United States $ 113,073 $ 84,931 $ 13,721 Latin America and other (a) 50,914 88,764 96,806 Total $ 163,987 $ 173,695 $ 110,527 December 31, (in thousands USD) 2020 2019 United States $ 7,748 $ 8,842 Latin America 3,803 5,184 Total long-lived assets $ 11,551 $ 14,026

Restructuring (Tables)

Restructuring (Tables)	9 Months Ended	12 Months Ended
	Sep. 30, 2021	Dec. 31, 2020
Restructuring and Related Activities [Abstract]
Schedule of the company’s restructuring activities	(in thousands USD) One AgileThought COVID Restructuring Total Balance as of December 31, 2020 $ 2,222 $ 717 $ 2,939 Restructuring charges — (113 ) (113 ) Payments 1,974 514 2,488 Balance as of September 30, 2021 $ 248 $ 90 $ 338	(in thousands USD) One AgileThought COVID Plan Restructuring Balance as of December 31, 2019 $ — $ — $ — Restructuring charges 2,376 3,148 5,524 Payments 154 2,431 2,585 Balance as of December 31, 2020 $ 2,222 $ 717 $ 2,939

Loss Per Share (Tables)

Loss Per Share (Tables)	9 Months Ended	12 Months Ended
	Sep. 30, 2021	Dec. 31, 2020
Earnings Per Share [Abstract]
Schedule of Computation of Basic and Diluted Net Loss Per Share	Three Months Ended September 30, Nine Months Ended (in thousands USD, except share and loss per share data) 2021 2020 2021 2020 Net loss attributable to common stockholders – basic and diluted $ (10,599 ) $ (10,327 ) $ (14,053 ) $ (19,556 ) Weighted average number of common stock – basic and diluted 37,633,267 34,557,480 35,612,677 34,557,480 Net loss per common stock – basic and diluted $ (0.28 ) $ (0.30 ) $ (0.39 ) $ (0.57 )	(dollar amounts in thousands USD, except earnings per share) Year ended December 31, 2020 2019 2018 Class A Class B Class A Class B Class A Class B Net earnings (loss) attributable to common stockholders for Basic $ (24,117 ) $ (2,060 ) $ (15,316 ) $ (1,391 ) $ 3,933 $ 369 Effect of dilutive instruments — — — — (758 ) — Net earnings (loss) attributable to common stockholders for Diluted $ (24,117 ) $ (2,060 ) $ (15,316 ) $ (1,391 ) $ 3,175 $ 369 Weighted average number of common shares used in computing basic earnings per common share 439,530 37,538 413,192 37,538 399,733 37,538 Effect of dilutive instruments — — — — 7,492 — Weighted average number of common shares used in computing dilutive earnings per common share 439,530 37,538 413,192 37,538 407,225 37,538 Earnings (loss) per common share attributable to common stockholders: Basic $ (54.87 ) $ (54.87 ) $ (37.07 ) $ (37.07 ) $ 9.84 $ 9.84 Diluted $ (54.87 ) $ (54.87 ) $ (37.07 ) $ (37.07 ) $ 7.80 $ 9.84
Schedule of Potential Shares of Antidilutive Common Stock	September 30, 2021 2020 Public and private placement warrants 10,861,250 — Unvested stock based compensation awards with service and performance vesting conditions 1,500 3,150
Schedule contingent consideration payable in Class A and Class B shares which have been excluded from the computation of diluted earnings (loss) per share		December 31, 2020 2019 2018 Contingent consideration payable in Class A shares — — 4,491 Contingent consideration payable in Class B shares — — 209 Unvested stock based compensation awards for Class A shares with service and performance vesting conditions 1,517 3,794 5,172 Unvested stock based compensation awards for Class A shares that vest upon occurrence of liquidity event 10,858 3,112 3,112

Equity-based Arrangements (Tabl

Equity-based Arrangements (Tables)	9 Months Ended	12 Months Ended
	Sep. 30, 2021	Dec. 31, 2020
Share-based Payment Arrangement [Abstract]
Schedule of equity-based awards activity	Number of Awards Weighted Average Grant Date Fair Value Awards outstanding as of December 31, 2020 20,127 $ 577.18 Awards granted — — Awards forfeited/cancelled (17,255 ) 569.80 Awards vested (1,372 ) 745.92 Awards outstanding as of September 30, 2021 1,500 $ 389.00 Awards vested as of September 30, 2021 1,372 $ 745.92 Awards unvested as of September 30, 2021 1,500 $ 389.00	Number of Awards Weighted Awards outstanding as of January 1, 2018 1,880 $ 358.00 Awards granted – 4 th 8,394 $ 348.67 Awards granted – Management Performance Share Plan 1,232 $ 297.63 Awards outstanding as of December 31, 2018 11,506 $ 345.53 Awards granted – AgileThought, LLC PIP 3,150 $ 389.00 Awards outstanding as of December 31, 2019 14,656 $ 355.79 Awards granted – 2020 Equity Plan 8,046 $ 745.92 Awards forfeited/cancelled – AgileThought, LLC PIP (1,650 ) $ 389.00 Awards forfeited/cancelled – 4 th (644 ) $ 348.67 Awards outstanding as of December 31, 2020 20,408 $ 580.61 Awards vested as of December 31, 2020 8,033 $ 377.45 Awards expected to vest as of December 31, 2020 1,517 $ 396.59

Summary of significant accoun_2

Summary of significant accounting policies (Tables)	12 Months Ended
	Dec. 31, 2020
Accounting Policies [Abstract]
Schedule of Useful life	Useful life Furniture and fixtures 5 – 10 Computer equipment 3 – 5 Computer software 3

Business combinations (Tables)

Business combinations (Tables)	12 Months Ended
	Dec. 31, 2020
Business Combinations [Abstract]
Schedule of estimated fair value of aggregate assets acquired	(in thousands USD) Fair value Cash and cash equivalents $ 2,325 Accounts receivable 8,452 Unbilled client charges 4,831 Prepaid expenses & other 75 Prepaid insurance 21 Security deposits 72 Property, plant and equipment 1,094 Customer relationships 29,300 Trade name 8,300 Deferred tax asset 1,679 Operating lease right of use assets 6,995 Assets acquired 63,144 (in thousands USD) Fair value Accounts payable 1,469 Accrued expenses 2,595 Deferred revenue 2,846 Operating lease liabilities 6,995 Deferred tax liability 1,679 Liabilities assumed 15,584 Goodwill 13,217 Total consideration $ 60,777 (in thousands USD) Fair value Cash and cash equivalents $ 2,160 Accounts receivable 5,189 Prepaid expenses and other current assets 594 Due from related party 235 Property, plant and equipment 791 Customer relationships 26,800 Operating lease right of use assets 1,110 Trade name 5,900 Deferred tax asset 266 Assets acquired 43,045 Accounts payable 802 Accrued payroll and payroll taxes 2,542 Accrued other expenses 1,824 Deferred revenue 36 Current portion of income taxes payable 342 Other liability 811 Operating lease liabilities 1,110 Deferred tax liability 266 Liabilities assumed 7,733 Goodwill 17,477 Total consideration $ 52,789
Schedule of supplemental unaudited pro forma financial information	December 31, (in thousands USD) 2019 2018 Consolidated net revenues $ 173,695 $ 110,527 AgileThought, LLC 44,543 73,283 4 th — 30,153 Pro forma combined revenues $ 218,238 $ 213,963 December 31, (in thousands USD) 2019 2018 Consolidated net income (loss) $ (16,143 ) $ 4,114 AgileThought, LLC 3,258 7,180 4 th — 3,313 Pro forma combined net income (loss) $ (12,885 ) $ 14,607

Leases (Tables)

Leases (Tables)	12 Months Ended
	Dec. 31, 2020
Leases [Abstract]
Schedule of lease expense	December 31, (in thousands USD) 2020 2019 2018 Operating lease costs (a) $ 4,224 $ 2,585 $ 1,334 Reimbursement from third party (1,010 ) (423 ) — Total lease expense, net $ 3,214 $ 2,162 $ 1,334
Schedule of supplemental information related to leases	December 31, 2020 2019 Weighted average remaining lease term, in years: Operating leases 3.39 2.77 Weighted average discount rate: Operating leases 8.5 % 8.9 % Cash Flows from Operating Activities, ( in thousands USD) Cash paid for operating leases included in the measurement of lease liabilities $ 3,699 $ 3,000
Schedule of future expected maturities of lease obligations	(in thousands USD) Lease Payments 2021 $ 3,416 2022 2,647 2023 1,414 2024 910 2025 775 Thereafter 289 Total undiscounted lease payments 9,451 Less: imputed interest 1,155 Present value of operating lease liability $ 8,296

Organization and Basis of Con_2

Organization and Basis of Consolidation and Presentation (Details) - USD ($) $ in Thousands	Feb. 28, 2022	Sep. 30, 2021	Dec. 15, 2021	Nov. 29, 2021	Nov. 19, 2021	Sep. 29, 2021	Dec. 31, 2020
Organization and Basis of Consolidation and Presentation (Details) [Line Items]
Net loss		$ 14,100
Net cash outflows from operations		21,200
Negative working capital		33,200
Cash and cash equivalents		3,900
Principal prepayment		$ 20,000
Due date of principal payment		November 19, 2021
Common stock value, issued		$ 4					$ 3
Additional fee		2,900
Total fees payable		6,900
Convertible debt		25,000
Forecast [Member]
Organization and Basis of Consolidation and Presentation (Details) [Line Items]
Principal payment					$ 4,000	$ 20,000
Reduced amount	$ 5,000
Due payment				$ 20,000
Class A Common Stock [Member]
Organization and Basis of Consolidation and Presentation (Details) [Line Items]
Purchase amount of common stock		$ 7,000
Class A Common Stock [Member] | Forecast [Member]
Organization and Basis of Consolidation and Presentation (Details) [Line Items]
Common stock value, issued			$ 30,000

Summary of Significant Accoun_3

Summary of Significant Accounting Policies (Details)	9 Months Ended	12 Months Ended
	Sep. 30, 2021	Dec. 31, 2020
Accounting Policies [Abstract]
Accounting pronouncements	Accounting Pronouncements The authoritative bodies release standards and guidance, which are assessed by management for impact on the Company’s Unaudited Condensed Consolidated Financial Statements. Accounting Standards Updates (“ASUs”) not listed below were assessed and determined to be not applicable to the Company’s Unaudited Condensed Consolidated Financial Statements. The following standards were recently adopted by the Company: • -12 Income Taxes • -04 Reference Rate Reform • -06 Debt -Debt with Conversion and Other Options and Derivatives and Hedging -Contracts in Entity’s Own Equity • -01 Reference Rate Reform, -04 The following recently released accounting standards have not yet been adopted by the Company: • -04 Earnings Per Share, Debt -Modifications and Extinguishments, Compensation -Stock Compensation, and Derivatives and Hedging -Contracts in Entity’s Own Equity. -classified	Accounting pronouncements The authoritative bodies release standards and guidance, which are assessed by management for impact on the Company’s Consolidated Financial Statements. Accounting Standards Updates (“ASU”) not listed below were assessed and determined to be not applicable to the Company’s Consolidated Financial Statements. The following standards were adopted by the Company during the current year: • -13 Measurement of Credit Losses on Financial Instruments -13 • -15 Implementation Costs Incurred in a Cloud Computing Arrangement That is a Service Contract The following recently released accounting standards have not yet been adopted by the Company: • -06 Debt -Debt with Conversion and Other Options and Derivatives and Hedging -Contracts in Entity’s Own Equity • -04 Reference Rate Reform or transaction based and less susceptible to manipulation. This may impact the Company’s borrowing costs in which LIBOR is used as a reference. The Company is in the process of assessing the impact of this ASU on its Consolidated Financial Statements. • -12 Income Taxes
Warrants	Warrants The Company accounts for warrants as either equity -classified -classified Distinguishing Liabilities from Equity Derivatives and Hedging For warrants that meet all of the criteria for equity classification, the warrants are recorded as a component of additional paid -in Our public warrants meet the criteria for equity classification and accordingly, are reported as a component of stockholders’ equity while our private warrants do not meet the criteria for equity classification and are thus classified as a liability.
Defined contribution plan description		The Company matches 100% of the first 4% of each employee’s contributions and 50% of the next 1% of the employee’s base compensation contributed, with a maximum contribution of $6,000 per employee. Prior to April 2020, the Company match for the former 4th Source employees was 100% of each employee’s contributions up to 4% of the employee’s eligible earnings, with no maximum contribution per employee. All matching contributions vest immediately. For the fiscal years ended December 31, 2020 and 2019, the Company’s matching contributions totaled $1.5 million and $0.9 million, respectively, and were expensed as incurred. Given 4th Source was acquired on November 15, 2018, the Company’s matching contributions in 2018 were minimal.

Recapitalization (Details)

Recapitalization (Details)	9 Months Ended
	Sep. 30, 2021USD ($)$ / sharesshares
Recapitalization (Details) [Line Items]
Shares redemption rights percentage	93.00%
Redemption price per share (in Dollars per share) | $ / shares	$ 10.07
Aggregate redemption cost (in Dollars) | $	$ 75,300,000
Recognized gain (in Dollars) | $	$ 800,000
IPO [Member]
Recapitalization (Details) [Line Items]
Shares sold	7,479,065
Class A Common Stock [Member] | Legacy AT [Member]
Recapitalization (Details) [Line Items]
Aggregate shares	34,557,480
Shares issued to holders	2,000,000
Class A Common Stock [Member] | PIPE Financing [Member]
Recapitalization (Details) [Line Items]
Subscribed shares	2,760,000
Subscribed per share (in Dollars per share) | $ / shares	$ 10
Aggregate proceeds (in Dollars) | $	$ 27,600,000

Recapitalization (Details) - Sc

Recapitalization (Details) - Schedule of business Combination to the additional paid-in capital in the Unaudited Condensed Consolidated Statement of Stockholders’ Equity $ in Thousands	9 Months Ended
	Sep. 30, 2021USD ($)
Schedule of business Combination to the additional paid-in capital in the Unaudited Condensed Consolidated Statement of Stockholders’ Equity [Abstract]
Cash – LIVK trust and cash, net of redemptions	$ 5,749
Cash – PIPE Financing	27,600
Less: Transaction costs	(13,033)
Net proceeds from the Business Combination	20,316
Less: Initial fair value of warrant liabilities recognized in the Business Combination	(15,123)
Equity classification of Public Warrants	8,292
Surrender of related party receivables	(1,359)
Debt conversion	38,120
Conversion of mezzanine equity	15,594	[1]
Net adjustment to total equity from the Business Combination	$ 65,840
[1]	Relates to the transfer from mezzanine equity to permanent equity of the preferred contribution received from LIV Capital on February 02, 2021, which was considered part of the PIPE financing and upon the transaction close, was reclassified to permanent equity of the Company.

Recapitalization (Details) - _2

Recapitalization (Details) - Schedule of shares of Class A common stock issued immediately following the consummation of the business combination	9 Months Ended
	Sep. 30, 2021shares
Schedule of shares of Class A common stock issued immediately following the consummation of the business combination [Abstract]
Class A ordinary shares of LIVK outstanding prior to the Business Combination	8,050,000
Less: redemption of LIVK’s Class A ordinary shares	(7,479,065)
Shares of LIVK’s Class A ordinary shares	570,935
Shares held by LIVK’s sponsor and its affiliates	2,082,500
Shares issued in the PIPE Financing	2,760,000
Shares issued to convert Legacy AgileThought’s preferred stock to Class A common stock	2,000,000
Shares issued to Legacy AgileThought’s common stock holders	34,557,480
Total shares of Class A common stock immediately after the Business Combination	41,970,915

Fair Value Measurements (Detail

Fair Value Measurements (Details)	9 Months Ended	12 Months Ended
	Sep. 30, 2021	Dec. 31, 2020
Fair Value Disclosures [Abstract]
Contingent purchase price liability discount rate	13.50%	13.50%

Fair Value Measurements (Deta_2

Fair Value Measurements (Details) - Schedule of fair value instruments - Fair Value, Inputs, Level 3 [Member] - USD ($) $ in Thousands	Sep. 30, 2021	Dec. 31, 2020	Dec. 31, 2019
Carry Amount [Member]
Fair Value Measurements (Details) - Schedule of fair value instruments [Line Items]
Bank credit agreement	$ 65,871	$ 93,388	$ 95,816
Convertible notes payable		32,930	25,000
Fair Value [Member]
Fair Value Measurements (Details) - Schedule of fair value instruments [Line Items]
Bank credit agreement	67,621	92,363	95,816
Convertible notes payable		$ 43,303	$ 25,000

Fair Value Measurements (Deta_3

Fair Value Measurements (Details) - Schedule of embedded derivative liabilities - Embedded Derivative Financial Instruments [Member] $ in Thousands	9 Months Ended
	Sep. 30, 2021USD ($)
Fair Value Measurements (Details) - Schedule of embedded derivative liabilities [Line Items]
Opening balance
Recognition of embedded derivative liabilities	4,406
Change in fair value	(4,406)
Ending balance

Fair Value Measurements (Deta_4

Fair Value Measurements (Details) - Schedule of roll-forward of contingent purchase price obligations - USD ($) $ in Thousands	9 Months Ended	12 Months Ended
	Sep. 30, 2021	Dec. 31, 2020	Dec. 31, 2019
Fair Value Measurements (Details) - Schedule of roll-forward of contingent purchase price obligations [Line Items]
Less: Current portion	$ 8,608	$ 8,104	$ 10,066
Obligation for contingent purchase price, net of current portion		2,200	12,555
Fair Value, Inputs, Level 3 [Member] | Contingent Purchase Price Obligation [Member]
Fair Value Measurements (Details) - Schedule of roll-forward of contingent purchase price obligations [Line Items]
Opening balance	10,304	22,621	34,982
Cash payments		(4,314)	(14,360)
Change in fair value	(2,200)	(6,600)	2,349
Accrued interest on the contingent consideration	552	360
Effect of exchange rate fluctuations	(48)	(350)	1,146
Ending balance	$ 8,608	$ 10,304	$ 22,621

Fair Value Measurements (Deta_5

Fair Value Measurements (Details) - Schedule of changes in fair value of private warrant liabilities - Private Placement Warrants [Member] $ in Thousands	9 Months Ended
	Sep. 30, 2021USD ($)
Servicing Liabilities at Fair Value [Line Items]
Beginning balance
Assumed in business combination	6,831
Change in valuation inputs and other assumptions	(759)
Ending balance	$ 6,072

Balance Sheet Details (Details)

Balance Sheet Details (Details) - Schedule of cash and cash equivalents and restricted cash - USD ($) $ in Thousands	Sep. 30, 2021	Dec. 31, 2020	Sep. 30, 2020	Dec. 31, 2019	Dec. 31, 2018	Dec. 31, 2017
Cash, cash equivalents and restricted cash:
Cash and cash equivalents	$ 3,946	$ 9,256
Restricted cash	180	176
Total cash, cash equivalents and restricted cash	$ 4,126	$ 9,432	$ 12,039	$ 6,366	$ 14,027	$ 13,715

Balance Sheet Details (Detail_2

Balance Sheet Details (Details) - Schedule of balance sheet details - USD ($) $ in Thousands	Sep. 30, 2021	Dec. 31, 2020	Dec. 31, 2019
Accounts receivable, net:
Accounts receivables	$ 21,948	$ 13,974	$ 27,312
Unbilled accounts receivables	17,039	7,578	12,686
Related party receivables – shareholders & key personnel		1,305	1,491
Other receivables	778	1,210	2,696
Allowance for doubtful accounts	(321)	(267)	(388)
Total accounts receivable, net	$ 39,444	$ 23,800	$ 43,797

Balance Sheet Details (Detail_3

Balance Sheet Details (Details) - Schedule of allowance for doubtful accounts - USD ($) $ in Thousands	9 Months Ended		12 Months Ended
	Sep. 30, 2021	Sep. 30, 2020	Dec. 31, 2020	Dec. 31, 2019	Dec. 31, 2018
Schedule of allowance for doubtful accounts [Abstract]
Beginning balance, January 1	$ 267	$ 388	$ 388
Charges to expense	78	27	(11)	$ (70)	$ (80)
Foreign currency translation	(24)	(46)	(6)	12	$ 1
Ending balance	$ 321	$ 369	$ 267	$ 388

Property, Plant and Equipment_3

Property, Plant and Equipment, Net (Details) - USD ($) $ in Millions	3 Months Ended		9 Months Ended		12 Months Ended
	Sep. 30, 2021	Sep. 30, 2020	Sep. 30, 2021	Sep. 30, 2020	Dec. 31, 2020	Dec. 31, 2019	Dec. 31, 2018
Property, Plant and Equipment [Abstract]
Depreciation expense	$ 0.3	$ 0.3	$ 0.7	$ 0.9	$ 1	$ 0.8	$ 0.5

Property, Plant and Equipment_4

Property, Plant and Equipment, Net (Details) - Schedule of property, plant and equipment - USD ($) $ in Thousands	Sep. 30, 2021	Dec. 31, 2020	Dec. 31, 2019
Property, Plant and Equipment [Line Items]
Property, plant and equipment, gross	$ 10,389	$ 9,273	$ 7,002
Less: accumulated depreciation	(7,132)	(5,845)	(3,799)
Property, plant and equipment, net	3,257	3,428	3,203
Computer equipment [Member]
Property, Plant and Equipment [Line Items]
Property, plant and equipment, gross	4,311	3,727	3,187
Leasehold improvements [Member]
Property, Plant and Equipment [Line Items]
Property, plant and equipment, gross	2,285	2,333	2,079
Furniture and equipment [Member]
Property, Plant and Equipment [Line Items]
Property, plant and equipment, gross	1,639	1,631	1,622
Computer software [Member]
Property, Plant and Equipment [Line Items]
Property, plant and equipment, gross	2,097	1,475
Transportation equipment [Member]
Property, Plant and Equipment [Line Items]
Property, plant and equipment, gross	$ 57	$ 107	$ 114

Goodwill and Intangible Asset_3

Goodwill and Intangible Assets, Net (Details) - USD ($) $ in Millions	3 Months Ended		6 Months Ended	9 Months Ended	12 Months Ended
	Sep. 30, 2020	Jun. 30, 2020	Jun. 30, 2020	Sep. 30, 2020	Dec. 31, 2020	Dec. 31, 2019	Dec. 31, 2018	Sep. 30, 2021
Goodwill and Intangible Assets Disclosure [Abstract]
Impairment charge related to goodwill				$ 4.9	$ 4.9
Impairment charge	$ 0.9	$ 0.7		6.7
Trade names balance					17.6	$ 19.8		$ 16.4
Impairment charge			$ 3.5		6.7	6.5
Impairment expense					1.6	$ 0.2	$ 0.5
Impairment reporting	$ 0.9	$ 0.7	$ 0.7	$ 0.9	$ 1.6

Goodwill and Intangible Asset_4

Goodwill and Intangible Assets, Net (Details) - Schedule of table presents changes in the goodwill balances - USD ($) $ in Thousands	3 Months Ended	9 Months Ended
	Dec. 31, 2020	Sep. 30, 2021
Goodwill [Line Items]
Balance	$ 66,999	$ 71,164
Foreign currency translation	4,165	(733)
Balance	71,164	70,431
LATAM [Member]
Goodwill [Line Items]
Balance	36,305	40,470
Foreign currency translation	4,165	(733)
Balance	40,470	39,737
USA [Member]
Goodwill [Line Items]
Balance	30,694	30,694
Foreign currency translation
Balance	$ 30,694	$ 30,694

Goodwill and Intangible Asset_5

Goodwill and Intangible Assets, Net (Details) - Schedule of finite-lived intangible assets - USD ($) $ in Thousands	9 Months Ended	12 Months Ended
	Sep. 30, 2021	Dec. 31, 2020	Dec. 31, 2019
Finite-Lived Intangible Assets [Line Items]
Gross Carrying Amount	$ 91,149
Currency Translation Adjustment	3,368
Accumulated Amortization	(26,790)
Net Carrying Amount	$ 67,727	$ 71,511	$ 82,823
Weighted Average Remaining Useful Life (Years)	12 years 1 month 6 days
Customer Relationships [Member]
Finite-Lived Intangible Assets [Line Items]
Gross Carrying Amount	$ 89,915	89,915	95,498
Currency Translation Adjustment	3,399	4,040	3,120
Accumulated Amortization	(26,607)	(22,444)	(15,795)
Net Carrying Amount	$ 66,707	$ 71,511	$ 82,823
Weighted Average Remaining Useful Life (Years)	12 years 2 months 12 days	12 years 9 months 18 days	13 years 6 months
Tradename [Member]
Finite-Lived Intangible Assets [Line Items]
Gross Carrying Amount	$ 1,234
Currency Translation Adjustment	(31)
Accumulated Amortization	(183)
Net Carrying Amount	$ 1,020
Weighted Average Remaining Useful Life (Years)	4 years 1 month 6 days

Long-term Debt (Details)

Long-term Debt (Details) - USD ($)

Dec. 15, 2021

May 01, 2020

Nov. 29, 2021

Nov. 15, 2021

Jul. 26, 2021

Jun. 24, 2021

Apr. 30, 2021

Mar. 22, 2021

Apr. 30, 2020

Jan. 31, 2020

Jul. 19, 2019

Jul. 31, 2021

Sep. 30, 2021

Sep. 30, 2020

Dec. 31, 2020

Dec. 31, 2019

Dec. 31, 2018

Jul. 18, 2019

Long-term Debt (Details) [Line Items]

Debt issuance cost

$ 1,500,000

$ 700,000

Issued cost

$ 1,500,000

Increaseing borrowing amount

$ 98,000,000

Additional interest rate

2.00%

Total leverage rate

10.00%

Commitment fee rate

$ 0.005

Interest Expense, Long-term Debt

600,000

Monthly principal amount

$ 1,000,000

Issuance cost

$ 20,000,000

Principal payment amount

4,000,000

Principal payment amount

1,000,000

Installment amount

4,300,000

Total leverage amount

20,000,000

Total fees payable

$ 6,900,000

Borrowed amount

$ 12,500,000

Bearing interest rate

36.00%

13.73%

Increase of borrowing amount

$ 2,050,000

Unamortized debt issuance cost

$ 100,000

Long term debt, descriptions

The PPP loans bear a fixed interest rate of 1% over a two-year term, are guaranteed by the United States federal government, and do not require collateral. The loans may be forgiven, in part or whole, if the proceeds are used to retain and pay employees and for other qualifying expenditures. The $9.3 million in PPP loans are eligible for forgiveness, and the Company expects a significant amount to be forgiven which would result in a gain to the Consolidated Statements of Operations. The Company submitted its forgiveness applications to the Small Business Administration (“SBA”) between November 2020 and January 2021. The monthly repayment terms will be established in the notification letters with the amount of loan forgiveness. On December 25, 2020, $0.1 million of a $0.2 million PPP loan was forgiven. On March 9, 2021, $0.1 million of a $0.3 million PPP loan was forgiven. On June 13, 2021, $1.2 million of a $1.2 million PPP loan was forgiven. The Company is awaiting a response on its forgiveness application related to a $7.6 million PPP loan. All loan forgiveness was recognized in other income (expense) of the Unaudited Condensed Consolidated Statements of Operations.

Company received Paycheck Protection Program loans (“PPP loans”) through four of its subsidiaries for a total amount of $9.3 million. The PPP loans bear a fixed interest rate of 1% over a two-year term, are guaranteed by the United States federal government, and do not require collateral. The loans may be forgiven, in part or whole, if the proceeds are used to retain and pay employees and for other qualifying expenditures. The $9.3 million in PPP loans are eligible for forgiveness, and the Company expects a significant amount to be forgiven which would result in a gain to the Consolidated Statement of Operations. The Company submitted its forgiveness applications to the Small Business Administration (“SBA”) between November 2020 and January 2021. The monthly repayment terms will be established in the notification letters with the amount of loan forgiveness. On December 25, 2020, $0.1 million of a $0.2 million PPP loan was forgiven, and this was recognized in other income (expense) in the Consolidated Statement of Operations.

Company received PPP loans through four of its subsidiaries for a total amount of $9.3 million. The PPP loans bear a fixed interest rate of 1% over a two-year term, are guaranteed by the United States federal government, and do not require collateral. The loans may be forgiven, in part or whole, if the proceeds are used to retain and pay employees and for other qualifying expenditures. The $9.3 million in PPP loans are eligible for forgiveness, and the Company expects a significant amount to be forgiven which would result in a gain to the Consolidated Statements of Operations. The Company submitted its forgiveness applications to the Small Business Administration (“SBA”) between November 2020 and January 2021. The monthly repayment terms will be established in the notification letters with the amount of loan forgiveness. On December 25, 2020, $0.1 million of a $0.2 million PPP loan was forgiven. On March 9, 2021, $0.1 million of a $0.3 million PPP loan was forgiven. On June 13, 2021, $1.2 million of a $1.2 million PPP loan was forgiven. The Company is awaiting a response on its forgiveness application related to a $7.6 million PPP loan. All loan forgiveness was recognized in other income (expense) of the Unaudited Condensed Consolidated Statements of Operations.

Mature date

Dec. 20, 2021

Extended maturity date

May 19, 2022

Maturity date description

Interest is due and payable in arrears on the Original Maturity Date at a 14.0% per annum until and including December 20, 2021 and at 20% per annum from the Original Maturity Date to the Extended Maturity Date calculated on the actual number of days elapsed.

Equal principal amount

$ 3,700,000

Due date

Jan. 26, 2022

Net loan proceeds

3,200,000

Debt discount

500,000

Debt issuance cost amortization

$ 1,479,000

$ 685,000

$ 925,000

$ 728,000

$ 116,000

Maturity date

Nov. 15, 2023

Borrowing increased

2,050,000

$ 5,000,000

Interest rate

10.00%

Annual commitment fee

0.5%

Additional loan interest rate

2.00%

Credit agreements, description

Principal payments of $0.6 million are due quarterly until maturity, at which time the remaining outstanding balance is due. Based on amendments dated February 2, 2021, the Company shall pay, in place of the first two regular quarterly principal installments of 2021, from February 2021 through and including July 2021, monthly principal installments of $1.0 million on the last business day of each of these six calendar months.

Subsequent Event [Member]

Long-term Debt (Details) [Line Items]

Total leverage amount

$ 20,000,000

Business Combination [Member]

Long-term Debt (Details) [Line Items]

Convertable interest

$ 38,100,000

Monroe Capital Management Advisors LLC [Member]

Long-term Debt (Details) [Line Items]

Increaseing borrowing amount

$ 5,000,000

Additional interest rate

2.00%

Total leverage rate

10.00%

Advisors LLC [Member]

Long-term Debt (Details) [Line Items]

Issued cost

$ 75,000,000

Credit Agreements [Member]

Long-term Debt (Details) [Line Items]

Principal payment amount

$ 1,000,000

Installment amount

2,900,000

AGS Group LLC [Member]

Long-term Debt (Details) [Line Items]

Principal amount

$ 700,000

Forecast [Member]

Long-term Debt (Details) [Line Items]

Principal payment due

$ 4,000,000

Principal payment

$ 20,000,000

Class A Common Stock [Member]

Long-term Debt (Details) [Line Items]

Purchase amount

7,000,000

Reduce amount

$ 5,000,000

Shares issued (in Shares)

115,923

Class A Common Stock [Member] | Subsequent Event [Member]

Long-term Debt (Details) [Line Items]

Stock issued

$ 30,000,000

Minimum [Member]

Long-term Debt (Details) [Line Items]

Interest rate

8.00%

Minimum [Member] | Monroe Capital Management Advisors LLC [Member]

Long-term Debt (Details) [Line Items]

Interest rate

8.00%

Maximum [Member]

Long-term Debt (Details) [Line Items]

Interest rate

9.00%

Borrowing increased

98,000,000

Maximum [Member] | Monroe Capital Management Advisors LLC [Member]

Long-term Debt (Details) [Line Items]

Interest rate

9.00%

Monroe Capital Management Advisors LLC [Member]

Long-term Debt (Details) [Line Items]

Company borrowed

1,500,000

Term loan

$ 75,000,000

Monroe Capital Management Advisors LLC [Member] | Minimum [Member]

Long-term Debt (Details) [Line Items]

Interest paid of total leverage ratio

8.00%

Monroe Capital Management Advisors LLC [Member] | Maximum [Member]

Long-term Debt (Details) [Line Items]

Interest paid of total leverage ratio

9.00%

LIBOR [Member]

Long-term Debt (Details) [Line Items]

Additional interest paid

2.00%

LIBOR [Member] | Minimum [Member]

Long-term Debt (Details) [Line Items]

Interest paid

$ 0.08

LIBOR [Member] | Maximum [Member]

Long-term Debt (Details) [Line Items]

Interest paid

$ 0.09

Nexxus Capital Equity Fund VI, L.P. [Member]

Long-term Debt (Details) [Line Items]

Company borrowed

$ 12,500,000

Interest rate

13.73%

Long-term Debt (Details) - Sche

Long-term Debt (Details) - Schedule of long-term debt - USD ($) $ in Thousands		Sep. 30, 2021	Dec. 31, 2020	Dec. 31, 2019
Debt Instrument [Line Items]
Total debt, net of unamortized debt issuance cost		$ 76,884	$ 137,343	$ 121,807
Less: current portion of debt		36,588	11,380
Long-term debt, net of unamortized debt issuance costs		40,296	125,963	$ 115,334
Line of Credit [Member]
Debt Instrument [Line Items]
Unamortized debt issuance costs		(5,776)	(2,978)
Total debt, net of unamortized debt issuance cost		65,095	95,410
Convertible Notes Payable [Member]
Debt Instrument [Line Items]
Unamortized debt issuance costs	[1]		(126)
Total debt, net of unamortized debt issuance cost			32,804
Bank Revolving Credit Agreement Due November 10, 2023 [Member] | Line of Credit [Member]
Debt Instrument [Line Items]
Borrowings		5,000	5,000
Bank Credit Agreement Due November102023 [Member] | Line of Credit [Member]
Debt Instrument [Line Items]
Borrowings		65,871	93,388
Nexxus Capital Equity Fund VI, L.P. Convertible Notes Payable Due July 18, 2024 [Member] | Convertible Notes Payable [Member]
Debt Instrument [Line Items]
Borrowings			16,465
Credit Suisse Convertible Notes Payable Due July 18, 2024 [Member] | Convertible Notes Payable [Member]
Debt Instrument [Line Items]
Borrowings			16,465
Paycheck Protection Program Loans Due May 1, 2022 [Member] | Loans Payable [Member]
Debt Instrument [Line Items]
Total debt, net of unamortized debt issuance cost		7,722	9,129
Related Party Subordinated Promissory Note Payable Due December 12, 2021 [Member] | Subordinated Debt [Member]
Debt Instrument [Line Items]
Total debt, net of unamortized debt issuance cost		673
Exitus Capital Subordinated Debt [Member] | Subordinated Debt [Member]
Debt Instrument [Line Items]
Borrowings		3,700
Unamortized debt issuance costs	[1]	(306)
Total debt, net of unamortized debt issuance cost		$ 3,394
[1]	Debt issuance costs are presented as a reduction of the Company’s debt in the Unaudited Condensed Consolidated Balance Sheets. $1.5 million and $0.7 million of debt issuance cost amortization was charged to interest expense for the nine months ended September 30, 2021 and 2020, respectively.

Long-term Debt (Details) - Sc_2

Long-term Debt (Details) - Schedule of long-term debt (Parentheticals)	Sep. 30, 2021	Dec. 31, 2020
Nexxus Capital Equity Fund VI, L.P. Convertible Notes Payable Due July 18, 2024 [Member] | Convertible Notes Payable [Member]
Debt Instrument [Line Items]
Stated interest rate	13.73%	13.73%
Credit Suisse Convertible Notes Payable Due July 18, 2024 [Member] | Convertible Notes Payable [Member]
Debt Instrument [Line Items]
Stated interest rate	13.73%	13.73%
Paycheck Protection Program Loans Due May 1, 2022 [Member] | Loans Payable [Member]
Debt Instrument [Line Items]
Stated interest rate	1.00%	1.00%
Related Party Subordinated Promissory Note Payable Due December 12, 2021 [Member] | Subordinated Debt [Member]
Debt Instrument [Line Items]
Stated interest rate	14.00%	14.00%

Long-term Debt (Details) - Sc_3

Long-term Debt (Details) - Schedule of total leverage ratio and fixed charge coverage ratio	Dec. 31, 2022	Sep. 30, 2021	Sep. 30, 2022	Mar. 31, 2022
Minimum [Member]
Long-term Debt (Details) - Schedule of total leverage ratio and fixed charge coverage ratio [Line Items]
Fixed Charge Coverage Ratio to exceed		0.20%
Total Leverage Ratio not to exceed		18.00%
Minimum [Member] | Forecast [Member]
Long-term Debt (Details) - Schedule of total leverage ratio and fixed charge coverage ratio [Line Items]
Fixed Charge Coverage Ratio to exceed	1.00%		0.20%	0.20%
Total Leverage Ratio not to exceed	4.00%		4.00%	6.10%
Maximum [Member]
Long-term Debt (Details) - Schedule of total leverage ratio and fixed charge coverage ratio [Line Items]
Fixed Charge Coverage Ratio to exceed		1.00%
Total Leverage Ratio not to exceed		1.00%
Maximum [Member] | Forecast [Member]
Long-term Debt (Details) - Schedule of total leverage ratio and fixed charge coverage ratio [Line Items]
Fixed Charge Coverage Ratio to exceed	1.00%		1.00%	1.00%
Total Leverage Ratio not to exceed	1.00%		1.00%	1.00%

Long-term Debt (Details) - Sc_4

Long-term Debt (Details) - Schedule of capital expenditure annual limit	9 Months Ended
	Sep. 30, 2021USD ($)
Schedule of capital expenditure annual limit [Abstract]
December 31, 2021 and the Computation Periods ending March 31, June 30, and September 30, 2022	$ 2,100
December 31, 2022 and each Computation Period ending thereafter	$ 2,200

Other (Expense) Income (Details

Other (Expense) Income (Details) - Schedule of other (expense) income - USD ($) $ in Thousands	3 Months Ended		9 Months Ended		12 Months Ended
	Sep. 30, 2021	Sep. 30, 2020	Sep. 30, 2021	Sep. 30, 2020	Dec. 31, 2020	Dec. 31, 2019	Dec. 31, 2018
Schedule of other (expense) income [Abstract]
Foreign exchange (loss) gain	$ (790)	$ 3,109	$ (1,530)	$ (1,289)
Forgiveness of PPP loans			1,306				$ (524)
Gain on disposition of a business		129		1,381
Interest income	20	36	66	85
Other non-operating expense	(81)	(272)	(278)	(507)
Total other (expense) income	$ (851)	$ 3,002	$ (436)	$ (330)	$ 4,525	$ (2,654)	$ (2,309)

Income Taxes (Details)

Income Taxes (Details) - USD ($) $ in Thousands	3 Months Ended		9 Months Ended		12 Months Ended
	Sep. 30, 2021	Sep. 30, 2020	Sep. 30, 2021	Sep. 30, 2020	Dec. 31, 2020	Dec. 31, 2019	Dec. 31, 2018
Income Taxes (Details) [Line Items]
Tax expense	$ 100	$ 1,000		$ 2,500
Pretax loss	$ 10,700	$ 9,300	$ 14,100	$ 17,200
Effective tax rate	0.90%	10.80%	0.10%	14.30%
Effective statutory rate	21.00%	21.00%	21.00%	21.00%
Valuation allowance					$ 4,751	$ 4,680	$ 226
Mexico [Member]
Income Taxes (Details) [Line Items]
Valuation allowance					$ 10,000

Income Taxes (Details) - Schedu

Income Taxes (Details) - Schedule of income tax expense (benefit) and effective income tax rate were as follows for the periods indicated - USD ($) $ in Thousands	3 Months Ended		9 Months Ended
	Sep. 30, 2021	Sep. 30, 2020	Sep. 30, 2021	Sep. 30, 2020
Schedule of income tax expense (benefit) and effective income tax rate were as follows for the periods indicated [Abstract]
Income tax expense (benefit)	$ 96	$ 1,012	$ (13)	$ 2,460
Effective tax rates	(0.90%)	(10.80%)	0.10%	(14.30%)

Net Revenues (Details)

Net Revenues (Details) - USD ($) $ in Thousands	3 Months Ended		9 Months Ended		12 Months Ended
	Sep. 30, 2021	Sep. 30, 2020	Sep. 30, 2021	Sep. 30, 2020	Dec. 31, 2020	Dec. 31, 2019	Dec. 31, 2018
Net Revenues (Details) [Line Items]
Deferred revenue (in Dollars)	$ 1,200		$ 1,200		$ 2,100
Recognition revenue (in Dollars)			$ 1,300	$ 700	$ 1,649	$ 2,131
Customer Concentration Risk [Member] | Customer One [Member] | Revenue from Contract with Customer, Segment Benchmark [Member]
Net Revenues (Details) [Line Items]
Concentration risk percentage	13.00%	15.00%	13.00%	19.00%	18.00%	13.00%	23.00%
Customer Concentration Risk [Member] | Customer Two [Member] | Revenue from Contract with Customer, Segment Benchmark [Member]
Net Revenues (Details) [Line Items]
Concentration risk percentage	10.00%	14.00%	10.00%	13.00%	13.00%	13.00%	12.00%
Customer Concentration Risk [Member] | Customer Three [Member] | Revenue from Contract with Customer, Segment Benchmark [Member]
Net Revenues (Details) [Line Items]
Concentration risk percentage	10.00%	12.00%		12.00%	12.00%	12.00%
Customer Concentration Risk [Member] | Customer Four [Member] | Revenue from Contract with Customer, Segment Benchmark [Member]
Net Revenues (Details) [Line Items]
Concentration risk percentage						11.00%

Net Revenues (Details) - Schedu

Net Revenues (Details) - Schedule of disaggregated revenues by contract type and the timing of revenue recognition - USD ($) $ in Thousands	3 Months Ended		9 Months Ended		12 Months Ended
	Sep. 30, 2021	Sep. 30, 2020	Sep. 30, 2021	Sep. 30, 2020	Dec. 31, 2020	Dec. 31, 2019	Dec. 31, 2018
Disaggregation of Revenue [Line Items]
Revenues	$ 40,420	$ 40,114	$ 116,573	$ 129,513	$ 163,987	$ 173,695	$ 110,527
Time and materials [Member]
Disaggregation of Revenue [Line Items]
Revenues	33,858	34,730	96,650	112,786	144,658	151,980	87,270
Fixed price [Member]
Disaggregation of Revenue [Line Items]
Revenues	$ 6,562	$ 5,384	$ 19,923	$ 16,727	$ 19,329	$ 21,715	$ 23,257

Segment Reporting and Geograp_3

Segment Reporting and Geographic Information (Details) - Schedule of Geographic Net Revenues and Long-Lived Assets - USD ($) $ in Thousands	3 Months Ended		9 Months Ended		12 Months Ended
	Sep. 30, 2021	Sep. 30, 2020	Sep. 30, 2021	Sep. 30, 2020	Dec. 31, 2020	Dec. 31, 2019	Dec. 31, 2018
Revenues from External Customers and Long-Lived Assets [Line Items]
Revenues	$ 40,420	$ 40,114	$ 116,573	$ 129,513	$ 163,987	$ 173,695	$ 110,527
Total long-lived assets	9,935		9,935		11,551	14,026
United States [Member]
Revenues from External Customers and Long-Lived Assets [Line Items]
Revenues	26,925	28,212	76,868	88,927	113,073	84,931	13,721
Total long-lived assets	6,351		6,351		7,748	8,842
Latin America [Member]
Revenues from External Customers and Long-Lived Assets [Line Items]
Revenues	13,495	$ 11,902	39,705	$ 40,586	50,914	88,764	$ 96,806
Total long-lived assets	$ 3,584		$ 3,584		$ 3,803	$ 5,184

Restructuring (Details)

Restructuring (Details) $ in Millions	12 Months Ended
	Dec. 31, 2020USD ($)
Restructuring and Related Activities [Abstract]
Restructuring costs	$ 5.5
Payment of COVID-related expenses	$ 3.1

Restructuring (Details) - Sched

Restructuring (Details) - Schedule of the company’s restructuring activities - USD ($) $ in Thousands	3 Months Ended		9 Months Ended		12 Months Ended
	Sep. 30, 2021	Sep. 30, 2020	Sep. 30, 2021	Sep. 30, 2020	Dec. 31, 2020	Dec. 31, 2019	Dec. 31, 2018
Product Warranty Liability [Line Items]
Balance as of	$ 338		$ 338		$ 2,939
Restructuring charges	(135)	$ 1,084	(113)	$ 2,559	5,524
Payments			2,488		2,585
OneAgileThought [Member]
Product Warranty Liability [Line Items]
Balance as of	248		248		2,222
Restructuring charges					2,376
Payments			1,974		154
COVIDPlan [Member]
Product Warranty Liability [Line Items]
Balance as of	$ 90		90		717
Restructuring charges			(113)		3,148
Payments			$ 514		$ 2,431

Warrants (Details)

Warrants (Details)	9 Months Ended
	Sep. 30, 2021$ / sharesshares
Warrants (Details) [Line Items]
Public warrants	8,050,000
Private placement warrants	2,811,250
Price per warrant (in Dollars per share) | $ / shares	$ 0.01
Public warrants description	•        upon not less than 30 days’ prior written notice of redemption to each warrant holder and if, and only if, the reported last sale price of the Class A common stock equals or exceeds $18.00 per share (as adjusted for stock splits, stock dividends, reorganizations and recapitalizations), for any 20 trading days within a 30 trading day period commencing after the warrants become exercisable and ending on the third business day prior to the notice of redemption to warrant holders; and
Private Placement Warrants [Member]
Warrants (Details) [Line Items]
Warrants outstanding	2,811,250
Initial Public Offering [Member]
Warrants (Details) [Line Items]
Public warrants	8,050,000
Class A Common Stock [Member] | Private Placement Warrants [Member]
Warrants (Details) [Line Items]
Price per share (in Dollars per share) | $ / shares	$ 11.5
Class A Common Stock [Member] | Public Warrants [Member]
Warrants (Details) [Line Items]
Price per share (in Dollars per share) | $ / shares	$ 11.5

Stockholders' Equity (Details)

Stockholders' Equity (Details) - USD ($) $ / shares in Units, $ in Millions	Feb. 02, 2021	Sep. 30, 2021	Dec. 31, 2020
Stockholders' Equity (Details) [Line Items]
Common stock outstanding		41,970,915
preferred stock, shares authorized		10,000,000
Preferred stock price per share (in Dollars per share)		$ 0.0001
Equity purchased shares	2,000,000
Purchase price per share (in Dollars per share)	$ 10
Aggregate purchase price (in Dollars)	$ 20
Redeemable convertible preferred stock, description		The redeemable convertible preferred stock would be redeemable for an amount in cash equal to the greater of $15 per share (the “Required Price”), or $10 per share of redeemable convertible preferred stock plus 18% interest if the Business Combination did not occur (defined in the agreement as the “Required Return”), other than as a result of LIVK’s failure to negotiate in good faith or failure to satisfy or perform any of its obligations under the merger agreement.
Initial public offering [Member]
Stockholders' Equity (Details) [Line Items]
Redeemable convertible preferred stock, description		the redeemable convertible preferred stock would be convertible into common shares of the Company either on a one to one basis in the event of the closing of the merger agreement, or if the merger agreement were terminated and the Company subsequently consummated an initial public offering, into a number of common shares of the Company equal to the Required Return divided by 0.9, or $16.6667, multiplied by the price at which the shares of voting common stock of the Company are initially priced in such initial public offering.
Class A Common Stock [Member]
Stockholders' Equity (Details) [Line Items]
Common stock authorized		210,000,000	210,000,000
Common stock issued		41,970,915	34,557,480
Common stock outstanding		41,970,915	34,557,480
Per share (in Dollars per share)		$ 0.0001	$ 0.0001
Shares issued			431,682
Class B Common Stock [Member]
Stockholders' Equity (Details) [Line Items]
Shares issued			37,538

Loss Per Share (Details) - Sche

Loss Per Share (Details) - Schedule of Computation of Basic and Diluted Net Loss Per Share - USD ($) $ / shares in Units, $ in Thousands	3 Months Ended		9 Months Ended
	Sep. 30, 2021	Sep. 30, 2020	Sep. 30, 2021	Sep. 30, 2020
Schedule of Computation of Basic and Diluted Net Loss Per Share [Abstract]
Net loss attributable to common stockholders – basic and diluted	$ (10,599)	$ (10,327)	$ (14,053)	$ (19,556)
Weighted average number of common stock – basic and diluted	37,633,267	34,557,480	35,612,677	34,557,480
Net loss per common stock – basic and diluted	$ (0.28)	$ (0.3)	$ (0.39)	$ (0.57)

Loss Per Share (Details) - Sc_2

Loss Per Share (Details) - Schedule of Potential Shares of Antidilutive Common Stock - shares	9 Months Ended
	Sep. 30, 2021	Sep. 30, 2020
Public and private placement warrants [Member]
Antidilutive Securities Excluded from Computation of Earnings Per Share [Line Items]
Antidilutive common shares	10,861,250
Unvested stock based compensation awards with service and performance vesting conditions [Member]
Antidilutive Securities Excluded from Computation of Earnings Per Share [Line Items]
Antidilutive common shares	1,500	3,150

Equity-based Arrangements (Deta

Equity-based Arrangements (Details) FRw in Millions, $ in Millions	May 09, 2021shares	Aug. 16, 2021shares	Aug. 04, 2020USD ($)shares	Aug. 04, 2020RWF (FRw)shares	Jul. 31, 2019USD ($)shares	Nov. 15, 2018USD ($)shares	Sep. 30, 2021USD ($)	Sep. 30, 2021USD ($)	Dec. 31, 2020USD ($)	Dec. 31, 2019USD ($)	Dec. 31, 2018USD ($)shares
Equity-based Arrangements (Details) [Line Items]
Vesting period								9 months 18 days	1 year 6 months
2020 Equity plan [Member]
Equity-based Arrangements (Details) [Line Items]
Grant date fair value (in Dollars) | $			$ 6
2020 Equity plan [Member] | Restricted Stock Units (RSUs) [Member]
Equity-based Arrangements (Details) [Line Items]
Number of shares authorized			7,746	7,746
Grant date fair value (in Dollars) | $			$ 5.8
Shares accelerated in period	1,372
Accelerated equity-based compensation expense (in Dollars) | $							$ 1
Cancelled in period		4,921
Forfeited in period		1,472
Expense (in Rwanda Francs) | FRw				FRw 0.2
2020 Equity plan [Member] | Common Class A Awards [Member]
Equity-based Arrangements (Details) [Line Items]
Equity-based compensation expense (in Dollars) | $							5.5
AgileThought, LLC [Member]
Equity-based Arrangements (Details) [Line Items]
Number of shares authorized					3,150
Grant date fair value (in Dollars) | $					$ 1.2
AgileThought, LLC [Member] | Share Based Payment Award Performance Period One [Member] | Performance Shares [Member]
Equity-based Arrangements (Details) [Line Items]
Number of shares authorized					1,050
AgileThought, LLC [Member] | Performance Period Two [Member] | Performance Shares [Member]
Equity-based Arrangements (Details) [Line Items]
Number of shares authorized					1,050
AgileThought, LLC [Member] | Performance Period Two [Member] | Performance Shares [Member] | Share-based Payment Arrangement, Tranche One [Member]
Equity-based Arrangements (Details) [Line Items]
Award vesting					50.00%
Award payment term					60 days
AgileThought, LLC [Member] | Performance Period Two [Member] | Performance Shares [Member] | Share-based Payment Arrangement, Tranche Two [Member]
Equity-based Arrangements (Details) [Line Items]
Award vesting					50.00%
Award payment term					60 days
AgileThought, LLC [Member] | Share Based Payment Award Performance Period Three [Member] | Performance Shares [Member]
Equity-based Arrangements (Details) [Line Items]
Number of shares authorized					1,050
AgileThought, LLC [Member] | Share Based Payment Award Performance Period Three [Member] | Performance Shares [Member] | Share-based Payment Arrangement, Tranche One [Member]
Equity-based Arrangements (Details) [Line Items]
Award vesting					50.00%
Award payment term					60 days
AgileThought, LLC [Member] | Share Based Payment Award Performance Period Three [Member] | Performance Shares [Member] | Share-based Payment Arrangement, Tranche Two [Member]
Equity-based Arrangements (Details) [Line Items]
Award vesting					50.00%
Award payment term					60 days
4th Source [Member] | Performance Shares [Member]
Equity-based Arrangements (Details) [Line Items]
Number of shares authorized						8,394
Grant date fair value (in Dollars) | $						$ 2.9
Compensation expense (in Dollars) | $										$ 1.4	$ 1.2
4th Source [Member] | Share Based Payment Award Performance Period One [Member] | Performance Shares [Member]
Equity-based Arrangements (Details) [Line Items]
Number of shares authorized						3,222
4th Source [Member] | Performance Period Two [Member] | Performance Shares [Member]
Equity-based Arrangements (Details) [Line Items]
Number of shares authorized						4,528
4th Source [Member] | Share Based Payment Award Performance Period Three [Member] | Performance Shares [Member]
Equity-based Arrangements (Details) [Line Items]
Number of shares authorized						644
Agile Thought Inc Management Performance Share Plan [Member] | Performance Shares [Member]
Equity-based Arrangements (Details) [Line Items]
Number of shares authorized											1,232
Forfeited in period		1,232
Company recognized expense (in Dollars) | $											$ 0.4
2017 AN Management Stock Compensation Plan [Member] | Restricted Stock Units (RSUs) [Member]
Equity-based Arrangements (Details) [Line Items]
Forfeited in period		1,880
AT PIP [Member]
Equity-based Arrangements (Details) [Line Items]
Unrecognized stock-based compensation (in Dollars) | $							0.6	$ 0.6	$ 6.4
Senior Employees [Member] | 2020 Equity plan [Member] | Restricted Stock Units (RSUs) [Member]
Equity-based Arrangements (Details) [Line Items]
Number of shares authorized			7,465	7,465
Director [Member] | 2020 Equity plan [Member] | Restricted Stock Units (RSUs) [Member]
Equity-based Arrangements (Details) [Line Items]
Number of shares authorized			300	300
Equity-based compensation expense (in Dollars) | $							$ 0.1	$ 0.2

Equity-based Arrangements (De_2

Equity-based Arrangements (Details) - Schedule of equity-based awards activity - 2017 AN Management Stock Compensation Plan [Member]	9 Months Ended
	Sep. 30, 2021$ / sharesshares
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Number of Awards, beginning balance | shares	20,127
Weighted Average Grant Date Fair Value, beginning balance | $ / shares	$ 577.18
Number of Awards, ending balance | shares	1,500
Weighted Average Grant Date Fair Value, ending balance | $ / shares	$ 389
Number of Awards, Awards granted | shares
Weighted Average Grant Date Fair Value, Awards granted | $ / shares
Number of Awards, Awards forfeited/cancelled | shares	(17,255)
Weighted Average Grant Date Fair Value, Awards forfeited/cancelled | $ / shares	$ 569.8
Number of Awards, Awards vested | shares	(1,372)
Weighted Average Grant Date Fair Value, Awards vested | $ / shares	$ 745.92
Number of Awards, Awards vested as of September 30, 2021 | shares	1,372
Weighted Average Grant Date Fair Value,Awards vested as of September 30, 2021 | $ / shares	$ 745.92
Number of Awards, Awards expected to vest as of September 30, 2021 | shares	1,500
Weighted Average Grant Date Fair Value, Awards expected to vest as of September 30, 2021 | $ / shares	$ 389

Commitments and Contingencies (

Commitments and Contingencies (Details) - USD ($) $ in Millions	Sep. 30, 2021	Dec. 31, 2020	Dec. 31, 2019
Commitments and Contingencies Disclosure [Abstract]
Liabilities for labor lawsuits and litigation	$ 0.7	$ 0.8	$ 0.6

Subsequent Events (Details)

Subsequent Events (Details) - USD ($) shares in Millions	1 Months Ended						9 Months Ended
	Dec. 15, 2021	Nov. 29, 2021	Nov. 19, 2021	Nov. 15, 2021	Mar. 31, 2021	Mar. 19, 2021	Sep. 30, 2021	Jun. 30, 2021	Feb. 24, 2021
Subsequent Events (Details) [Line Items]
Deferred Sponsor Shares Percentage							6.90%
Subscription investors							$ 25
Sponsor [Member] | Subsequent Event [Member]
Subsequent Events (Details) [Line Items]
Aggregate loans									$ 2.9
Subsequent Event [Member]
Subsequent Events (Details) [Line Items]
Shares issued (in Shares)						2
Aggregate amount						$ 20,000,000
Loan received amount					$ 100,000
Loan forgiven amont					$ 300,000
Forecast [Member]
Subsequent Events (Details) [Line Items]
Loan received amount								$ 1,200,000
Class A [Member[ | Forecast [Member]
Subsequent Events (Details) [Line Items]
Stock issued during period	$ 30,000,000
Warrants issued during period	7,000,000
Warrants issued	$ 5,000,000
Bank Credit Agreement Due November102023 [Member] | Line of Credit [Member] | Secured Debt [Member] | Subsequent Event [Member]
Subsequent Events (Details) [Line Items]
Required breach of covenant payment				$ 20,000,000
Bank Credit Agreement Due November102023 [Member] | Line of Credit [Member] | Forecast [Member] | Secured Debt [Member]
Subsequent Events (Details) [Line Items]
Required breach of covenant payment		$ 20,000,000
Bank Credit Agreement Due November102023 [Member] | Line of Credit [Member] | Line Of Credit Facility Deferred Periodic Payment Periods One Two Three And Four [Member] | Secured Debt [Member]
Subsequent Events (Details) [Line Items]
Deferred principal payments							$ 4,000,000
Bank Credit Agreement Due November102023 [Member] | Line of Credit [Member] | Line Of Credit Facility Deferred Periodic Payment Periods One Two Three And Four [Member] | Forecast [Member] | Secured Debt [Member]
Subsequent Events (Details) [Line Items]
Deferred principal payments			$ 4,000,000
Principal payment		$ 20,000,000

Summary of significant accoun_4

Summary of significant accounting policies (Details) - Schedule of Useful life	Dec. 31, 2020USD ($)
Minimum [Member] | Furniture and Fixtures [Member]
Public Utility, Property, Plant and Equipment [Line Items]
Useful life (years)	$ 5
Minimum [Member] | Computer Equipment [Member]
Public Utility, Property, Plant and Equipment [Line Items]
Useful life (years)	3
Minimum [Member] | Computer Software, Intangible Asset [Member]
Public Utility, Property, Plant and Equipment [Line Items]
Useful life (years)	3
Maximum [Member] | Furniture and Fixtures [Member]
Public Utility, Property, Plant and Equipment [Line Items]
Useful life (years)	10
Maximum [Member] | Computer Equipment [Member]
Public Utility, Property, Plant and Equipment [Line Items]
Useful life (years)	5
Maximum [Member] | Computer Software, Intangible Asset [Member]
Public Utility, Property, Plant and Equipment [Line Items]
Useful life (years)	$ 3

Business combinations (Details)

Business combinations (Details) - Business Combinations [Member] - USD ($) $ in Millions	1 Months Ended
	Jul. 19, 2019	Nov. 15, 2018
Business combinations (Details) [Line Items]
Consideration	$ 60.8
Cash consideration	49.6	$ 52.8
Estimated fair value of contingent consideration	11.2
Acquisition-related costs	$ 3.9	$ 1.3
AgileThought, LLC [Member]
Business combinations (Details) [Line Items]
Equity interest	100.00%	100.00%

Business combinations (Detail_2

Business combinations (Details) - Schedule of estimated fair value of aggregate assets acquired - Business Combination [Member] - USD ($) $ in Thousands	Dec. 31, 2019	Dec. 31, 2018
Business combinations (Details) - Schedule of estimated fair value of aggregate assets acquired [Line Items]
Cash and cash equivalents	$ 2,325	$ 2,160
Accounts receivable	8,452	5,189
Prepaid expenses and other current assets		594
Due from related party		235
Unbilled client charges	4,831
Prepaid expenses & other	75
Prepaid insurance	21
Security deposits	72
Property, plant and equipment	1,094	791
Customer relationships	29,300	26,800
Trade name	8,300	5,900
Deferred tax asset	1,679	266
Operating lease right of use assets	6,995	1,110
Assets acquired	63,144	43,045
Accrued payroll and payroll taxes		2,542
Accrued other expenses		1,824
Current portion of income taxes payable		342
Other liability		811
Accounts payable	1,469	802
Accrued expenses	2,595
Deferred revenue	2,846	36
Operating lease liabilities	6,995	1,110
Deferred tax liability	1,679	266
Liabilities assumed	15,584	7,733
Goodwill	13,217	17,477
Total consideration	$ 60,777	$ 52,789

Business combinations (Detail_3

Business combinations (Details) - Schedule of supplemental unaudited pro forma financial information - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2019	Dec. 31, 2018
Business combinations (Details) - Schedule of supplemental unaudited pro forma financial information [Line Items]
Consolidated net revenues	$ 173,695	$ 110,527
Pro forma combined revenues	218,238	213,963
Consolidated net income (loss)	(16,143)	4,114
Pro forma combined net income (loss)	(12,885)	14,607
AgileThought, LLC [Member]
Business combinations (Details) - Schedule of supplemental unaudited pro forma financial information [Line Items]
Consolidated net revenues	44,543	73,283
Consolidated net income (loss)	3,258	7,180
4th Source [Member]
Business combinations (Details) - Schedule of supplemental unaudited pro forma financial information [Line Items]
Consolidated net revenues		30,153
Consolidated net income (loss)		$ 3,313

Fair value measurements (Deta_6

Fair value measurements (Details) - Schedule of fair value instruments - Fair Value, Inputs, Level 3 [Member] - USD ($) $ in Thousands	Sep. 30, 2021	Dec. 31, 2020	Dec. 31, 2019
Carry Amount [Member]
Fair value measurements (Details) - Schedule of fair value instruments [Line Items]
Bank credit agreement	$ 65,871	$ 93,388	$ 95,816
Convertible notes payable		32,930	25,000
Fair Value [Member]
Fair value measurements (Details) - Schedule of fair value instruments [Line Items]
Bank credit agreement	67,621	92,363	95,816
Convertible notes payable		$ 43,303	$ 25,000

Fair value measurements (Deta_7

Fair value measurements (Details) - Schedule of roll-forward of contingent purchase price obligations - USD ($) $ in Thousands	9 Months Ended	12 Months Ended
	Sep. 30, 2021	Dec. 31, 2020	Dec. 31, 2019
Fair value measurements (Details) - Schedule of roll-forward of contingent purchase price obligations [Line Items]
Less: Current portion	$ 8,608	$ 8,104	$ 10,066
Obligation for contingent purchase price, net of current portion		2,200	12,555
Fair Value, Inputs, Level 3 [Member] | Contingent Purchase Price Obligation [Member]
Fair value measurements (Details) - Schedule of roll-forward of contingent purchase price obligations [Line Items]
Opening balance	10,304	22,621	34,982
Contingent consideration payable in connection with acquisition			11,200
Cash payments		(4,314)	(14,360)
Equity-based payments			(12,696)
Contingent consideration derecognized in connection with divesture of a business		(1,413)
Change in fair value	(2,200)	(6,600)	2,349
Accrued interest on the contingent consideration	552	360
Effect of exchange rate fluctuations	(48)	(350)	1,146
Ending balance	$ 8,608	$ 10,304	$ 22,621

Balance sheet details (Detail_4

Balance sheet details (Details) - Schedule of balance sheet details - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2020	Dec. 31, 2019	Sep. 30, 2021
Accounts receivable:
Accounts receivables	$ 13,974	$ 27,312	$ 21,948
Unbilled accounts receivables	7,578	12,686	17,039
Related party receivables – shareholders & key personnel	1,305	1,491
Other receivables	1,210	2,696	778
Allowance for doubtful accounts	(267)	(388)	(321)
Total accounts receivable, net	23,800	43,797	39,444
Prepaid expenses and other current assets:
Income tax receivables	1,119	77
Prepaid expenses and other current assets	2,821	2,470
Total prepaid expenses and other current assets	3,940	2,547	$ 8,316
Accrued liabilities:
Accrued wages, vacation & other employee related items	5,871	4,209
Accrued interest	2,223	3,175
Accrued incentive compensation	795	2,442
Receipts not vouchered	1,791	5,146
Other accrued liabilities	4,400	3,805
Total accrued liabilities	$ 15,080	$ 18,777

Balance sheet details (Detail_5

Balance sheet details (Details) - Schedule of allowance for doubtful accounts - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2020	Dec. 31, 2019	Dec. 31, 2018	Sep. 30, 2021	Sep. 30, 2020
Schedule of allowance for doubtful accounts [Abstract]
Beginning balance, January 1	$ 388	$ 436	$ 346
Charges to expense	11	70	94
Write-offs and recoveries	(126)	(130)	(5)
Foreign currency translation	(6)	12	1	$ (24)	$ (46)
Ending balance, December 31	$ 267	$ 388	$ 436

Property, plant and equipment_5

Property, plant and equipment, net (Details) - Schedule of property, plant and equipment - USD ($) $ in Thousands	Sep. 30, 2021	Dec. 31, 2020	Dec. 31, 2019
Property, Plant and Equipment [Line Items]
Property, plant and equipment, gross	$ 10,389	$ 9,273	$ 7,002
Less: accumulated depreciation	(7,132)	(5,845)	(3,799)
Property, plant and equipment, net	3,257	3,428	3,203
Computer equipment [Member]
Property, Plant and Equipment [Line Items]
Property, plant and equipment, gross	4,311	3,727	3,187
Leasehold improvements [Member]
Property, Plant and Equipment [Line Items]
Property, plant and equipment, gross	2,285	2,333	2,079
Furniture and equipment [Member]
Property, Plant and Equipment [Line Items]
Property, plant and equipment, gross	1,639	1,631	1,622
Computer software [Member]
Property, Plant and Equipment [Line Items]
Property, plant and equipment, gross	2,097	1,475
Transportation equipment [Member]
Property, Plant and Equipment [Line Items]
Property, plant and equipment, gross	$ 57	$ 107	$ 114

Goodwill and Intangible Asset_6

Goodwill and Intangible Assets, Net (Details) - Schedule of presents goodwill by reporting unit and changes in goodwill - USD ($) $ in Thousands	9 Months Ended	12 Months Ended
	Sep. 30, 2021	Dec. 31, 2019
Goodwill [Line Items]
Balance		$ 78,385
Acquisitions		13,217
Disposals	$ (69)	(494)
Impairments	(11,594)	(6,480)
Foreign currency translation	(8,322)	2,356
Balance	66,999	86,984
Analytics [Member]
Goodwill [Line Items]
Balance		14,922
Acquisitions
Disposals
Impairments	(5,652)
Foreign currency translation	(2,431)	644
Balance	7,483	15,566
Commerce [Member]
Goodwill [Line Items]
Balance		12,853
Acquisitions
Disposals	(69)
Impairments	(4,915)	(6,480)
Foreign currency translation	(1,243)	505
Balance	651	6,878
Cloud [Member]
Goodwill [Line Items]
Balance		5,717
Acquisitions
Disposals
Impairments	(1,027)
Foreign currency translation	(932)	248
Balance	4,006	5,965
Agile Nearshore [Member]
Goodwill [Line Items]
Balance		17,477
Acquisitions		13,217
Disposals
Impairments
Foreign currency translation
Balance	30,694	30,694
Transformation [Member]
Goodwill [Line Items]
Balance		27,416
Acquisitions
Disposals		(494)
Impairments
Foreign currency translation	(3,716)	959
Balance	$ 24,165	$ 27,881

Goodwill and Intangible Asset_7

Goodwill and Intangible Assets, Net (Details) - Schedule of table presents changes in the goodwill balances - USD ($) $ in Thousands	3 Months Ended	9 Months Ended
	Dec. 31, 2020	Sep. 30, 2021
Goodwill and Intangible Assets, Net (Details) - Schedule of table presents changes in the goodwill balances [Line Items]
Balance	$ 66,999	$ 71,164
Foreign currency translation	4,165	(733)
Balance	71,164	70,431
LATAM [Member]
Goodwill and Intangible Assets, Net (Details) - Schedule of table presents changes in the goodwill balances [Line Items]
Balance	36,305	40,470
Foreign currency translation	4,165	(733)
Balance	40,470	39,737
USA [Member]
Goodwill and Intangible Assets, Net (Details) - Schedule of table presents changes in the goodwill balances [Line Items]
Balance	30,694	30,694
Foreign currency translation
Balance	$ 30,694	$ 30,694

Goodwill and Intangible Asset_8

Goodwill and Intangible Assets, Net (Details) - Schedule of our finite-lived intangible assets - Customer Relationships [Member] - USD ($) $ in Thousands	9 Months Ended	12 Months Ended
	Sep. 30, 2021	Dec. 31, 2020	Dec. 31, 2019
Finite-Lived Intangible Assets [Line Items]
Gross Carrying Amount	$ 89,915	$ 89,915	$ 95,498
Currency Translation Adjustment	3,399	4,040	3,120
Accumulated Amortization	(26,607)	(22,444)	(15,795)
Net Carrying Amount	$ 66,707	$ 71,511	$ 82,823
Weighted Average Remaining Useful Life (Years)	12 years 2 months 12 days	12 years 9 months 18 days	13 years 6 months

Goodwill and Intangible Asset_9

Goodwill and Intangible Assets, Net (Details) - Schedule of intangible assets for future periods - USD ($) $ in Thousands	Sep. 30, 2021	Dec. 31, 2020	Dec. 31, 2019
Schedule of intangible assets for future periods [Abstract]
2021		$ 5,567
2022		5,567
2023		5,567
2024		5,567
2025		5,567
Thereafter		43,676
Total	$ 67,727	$ 71,511	$ 82,823

Leases (Details)

Leases (Details)	Dec. 31, 2020
Disclosure Text Block [Abstract]
leases remaining terms	6 years

Leases (Details) - Schedule of

Leases (Details) - Schedule of lease expense - USD ($) $ in Thousands		12 Months Ended
		Dec. 31, 2020	Dec. 31, 2019	Dec. 31, 2018
Schedule of lease expense [Abstract]
Operating lease costs	[1]	$ 4,224	$ 2,585	$ 1,334
Reimbursement from third party		(1,010)	(423)
Total lease expense, net		$ 3,214	$ 2,162	$ 1,334
[1]	Includes short-term and variable lease costs.

Leases (Details) - Schedule o_2

Leases (Details) - Schedule of supplemental information related to leases - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2020	Dec. 31, 2019
Weighted average remaining lease term, in years:
Operating leases	3 years 4 months 20 days	2 years 9 months 7 days
Weighted average discount rate:
Operating leases	8.50%	8.90%
Cash Flows from Operating Activities, (in thousands USD)
Cash paid for operating leases included in the measurement of lease liabilities	$ 3,699	$ 3,000

Leases (Details) - Schedule o_3

Leases (Details) - Schedule of future expected maturities of lease obligations $ in Thousands	Dec. 31, 2020USD ($)
Schedule of future expected maturities of lease obligations [Abstract]
2021	$ 3,416
2022	2,647
2023	1,414
2024	910
2025	775
Thereafter	289
Total undiscounted lease payments	9,451
Less: imputed interest	1,155
Present value of operating lease liability	$ 8,296

Long-term debt (Details) - Sc_5

Long-term debt (Details) - Schedule of long-term debt - USD ($) $ in Thousands		12 Months Ended
		Dec. 31, 2020	Dec. 31, 2019	Sep. 30, 2021
Schedule of long-term debt [Abstract]
Borrowings under bank revolving credit agreement, principal due Nov. 15, 2023		$ 5,000	$ 5,000
Borrowings under bank credit agreement, principal due Nov. 15, 2023		93,388	95,816
Unamortized debt issuance costs(a)	[1]	(2,978)	(3,857)
Borrowing under bank credit agreements, net of unamortized debt issuance costs		95,410	96,959
Borrowings under convertible note payable to related party, 13.73% interest capitalized every six months, principal due July 18, 2024		16,465	12,500
Unamortized debt issuance costs(a)	[1]	(126)	(152)
Convertible notes payable, net of unamortized debt issuance costs		32,804	24,848
Paycheck Protection Program loans, 1% interest, due May 1, 2022		9,129
Total long-term debt		137,343	121,807	$ 76,884
Less: current portion of long-term debt		11,380	6,473	36,588
Long-term debt, net of unamortized debt issuance costs and current portion		$ 125,963	$ 115,334	$ 40,296
[1]	Debt issuance costs are presented as a reduction of the Company’s long-term debt in the Consolidated Balance Sheets. $0.9 million, $0.7 million, and $0.1 million of debt issuance cost amortization was charged to interest expense for the years ended December 31, 2020 and 2019, and 2018 respectively.

Long-term debt (Details) - Sc_6

Long-term debt (Details) - Schedule of total leverage ratio - USD ($) $ in Thousands

Dec. 31, 2022

Mar. 31, 2022

Dec. 31, 2021

Sep. 30, 2021

Jun. 30, 2021

Mar. 31, 2021

Dec. 31, 2020

Sep. 30, 2020

Jun. 30, 2020

Mar. 31, 2020

Dec. 31, 2019

Sep. 30, 2019

Jun. 30, 2019

Fixed Charge Coverage Ratio to exceed [Member]

Financing Receivable, Credit Ratio [Line Items]

Fixed Charge Coverage Ratio to exceed

1.20:1.00

1.10:1.00

1.10:1.00

1.15:1.00

1.25:1.00

1.20:1.00

1.15:1.00

1.15:1.00

Total Leverage Ratio not to exceed [Member]

Financing Receivable, Credit Ratio [Line Items]

Total Leverage Ratio not to exceed

4.50:1.00

5.25:1.00

5.25:1.00

5.40:1.00

3.50:1.00

3.00:1.00

3.25:1.00

3.50:1.00

3.50:1.00

3.75:1.00

Capital Expenditure Annual Limit [Member]

Financing Receivable, Credit Ratio [Line Items]

Capital Expenditure Annual Limit

$ 2,000

$ 1,900

Forecast [Member] | Fixed Charge Coverage Ratio to exceed [Member]

Financing Receivable, Credit Ratio [Line Items]

Fixed Charge Coverage Ratio to exceed

1.25:1.00

Forecast [Member] | Total Leverage Ratio not to exceed [Member]

Financing Receivable, Credit Ratio [Line Items]

Total Leverage Ratio not to exceed

3.00:1.00

3.50:1.00

Forecast [Member] | Capital Expenditure Annual Limit [Member]

Financing Receivable, Credit Ratio [Line Items]

Capital Expenditure Annual Limit

$ 2,200

$ 2,100

Long-term debt (Details) - Sc_7

Long-term debt (Details) - Schedule of annual maturities of our long-term debt $ in Thousands	Dec. 31, 2020USD ($)
Schedule of annual maturities of our long-term debt [Abstract]
2021	$ 12,378
2022	11,426
2023	83,713
2024	32,930
2025
Thereafter
Total long-term debt	140,447
Less: unamortized debt issuance cost	(3,104)
Total debt, net of unamortized debt issuance costs	$ 137,343

Other income (expense) (Details

Other income (expense) (Details) - Schedule of Other (Expense) Income - USD ($) $ in Thousands	3 Months Ended		9 Months Ended		12 Months Ended
	Sep. 30, 2021	Sep. 30, 2020	Sep. 30, 2021	Sep. 30, 2020	Dec. 31, 2020	Dec. 31, 2019	Dec. 31, 2018
Schedule of other (expense) income [Abstract]
Foreign exchange gain (loss), net			$ (1,216)	$ 598	$ 3,597	$ (1,962)	$ (2,194)
Gain (loss) on disposition of a business					1,110	(890)
Loss on debt extinguishment			1,306				(524)
Forgiveness of PPP loan					142
Interest income					112	380	498
Other non-operating income (expense)					(436)	(182)	(89)
Total	$ (851)	$ 3,002	$ (436)	$ (330)	$ 4,525	$ (2,654)	$ (2,309)

Income taxes (Details) - Sche_2

Income taxes (Details) - Schedule of income (loss) before income tax - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2020	Dec. 31, 2019	Dec. 31, 2018
Income taxes (Details) - Schedule of income (loss) before income tax [Line Items]
Total	$ (23,991)	$ (10,669)	$ 6,272
USA [Member]
Income taxes (Details) - Schedule of income (loss) before income tax [Line Items]
Total	(2,608)	(18,004)	(1,656)
Mexico [Member]
Income taxes (Details) - Schedule of income (loss) before income tax [Line Items]
Total	(22,082)	6,122	6,657
Other Countries [Member]
Income taxes (Details) - Schedule of income (loss) before income tax [Line Items]
Total	$ 699	$ 1,213	$ 1,271

Income taxes (Details) - Sche_3

Income taxes (Details) - Schedule of income tax expense (benefit) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2020	Dec. 31, 2019	Dec. 31, 2018
Schedule of income tax expense (benefit) [Abstract]
Current income tax	$ 943	$ 4,339	$ 2,435
Deferred income tax	1,398	1,135	(277)
Total income tax expense	$ 2,341	$ 5,474	$ 2,158

Income taxes (Details) - Sche_4

Income taxes (Details) - Schedule of reconciliation between our effective income tax rate and the statutory tax rates - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2020	Dec. 31, 2019	Dec. 31, 2018
Schedule of reconciliation between our effective income tax rate and the statutory tax rates [Abstract]
Income (loss) before income tax expense	$ (23,991)	$ (10,669)	$ 6,272
Statutory tax rates	21.00%	21.00%	30.00%
Computed expected income tax expense (benefit)	$ (5,038)	$ (2,240)	$ 1,882
Increase (decrease) in income taxes resulting from:
Change in deferred tax asset valuation allowance	4,751	4,680	226
Permanent amortization	3,498	713	(931)
Non-deductible expenses	1,724	1,607	904
Foreign tax rate differential	(2,320)	808	144
State and local income taxes, net of federal income tax benefit	(51)	(187)	(30)
Taxable inflation adjustment	23	(27)	114
Non deductible interest	210	113
Provision to return	483
Effect of change in state rate	(167)
CARES Act	(337)
Tax loss carryforwards applied			(386)
Net GILTI Inclusion			313
Other, net	(435)	7	(78)
Reported income tax expense (benefit)	$ 2,341	$ 5,474	$ 2,158
Effective tax rate	(9.80%)	(51.30%)	34.40%

Income taxes (Details) - Sche_5

Income taxes (Details) - Schedule of tax rates	12 Months Ended
	Dec. 31, 2020	Dec. 31, 2019	Dec. 31, 2018
United States [Member]
Income taxes (Details) - Schedule of tax rates [Line Items]
Tax rates	21.00%	21.00%	21.00%
Mexico [Member]
Income taxes (Details) - Schedule of tax rates [Line Items]
Tax rates	30.00%	30.00%	30.00%
Brazil [Member]
Income taxes (Details) - Schedule of tax rates [Line Items]
Tax rates	34.00%	34.00%	34.00%
Spain [Member]
Income taxes (Details) - Schedule of tax rates [Line Items]
Tax rates	25.00%	25.00%	25.00%
Argentina [Member]
Income taxes (Details) - Schedule of tax rates [Line Items]
Tax rates	30.00%	30.00%	30.00%

Income taxes (Details) - Sche_6

Income taxes (Details) - Schedule of deferred tax balances - USD ($) $ in Thousands	Dec. 31, 2020	Dec. 31, 2019
Deferred tax assets:
Tax loss carryforward	$ 6,353	$ 3,878
Provision for doubtful accounts	67	83
Fixed assets	250	220
Accrued liabilities and other expenses	3,444	4,738
Deferred revenues	445	422
Business interest limitation	2,225	1,433
Operating lease liability	2,178	2,900
Equity-based compensation	648	558
Intangible assets	177
Other	369	347
Gross deferred tax assets:	16,156	14,579
Less: Valuation allowance	(10,010)	(5,124)
Total deferred tax assets	6,146	9,455
Deferred tax liabilities:
Intangible assets	5,123	6,580
Operating lease ROU assets	2,130	2,851
Insurance	21	365
Fixed assets	515
Obligation for contingent purchase price	777
Other	653	2,482
Total deferred tax liabilities	9,219	12,278
Net deferred tax assets (liabilities)	$ (3,073)	$ (2,823)

Income taxes (Details) - Sche_7

Income taxes (Details) - Schedule of change in the total valuation allowance for deferred tax assets - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2020	Dec. 31, 2019	Dec. 31, 2018
Schedule of change in the total valuation allowance for deferred tax assets [Abstract]
Opening balance January 1,	$ 5,124	$ 535
Utilization during the year	(99)
Increases during the year	4,985	4,589	535
Closing balance December 31,	$ 10,010	$ 5,124	$ 535

Income taxes (Details) - Sche_8

Income taxes (Details) - Schedule of tax loss carryforwards $ in Thousands	12 Months Ended
	Dec. 31, 2020USD ($)
Schedule of tax loss carryforwards [Abstract]
2027	$ 764
2028	600
2029	11,371
2030	$ 7,156

Net Revenues (Details) - Sche_2

Net Revenues (Details) - Schedule of disaggregated revenues by contract type and the timing of revenue recognition - USD ($) $ in Thousands	3 Months Ended		9 Months Ended		12 Months Ended
	Sep. 30, 2021	Sep. 30, 2020	Sep. 30, 2021	Sep. 30, 2020	Dec. 31, 2020	Dec. 31, 2019	Dec. 31, 2018
Disaggregation of Revenue [Line Items]
Revenues	$ 40,420	$ 40,114	$ 116,573	$ 129,513	$ 163,987	$ 173,695	$ 110,527
Time-and-materials Contract [Member]
Disaggregation of Revenue [Line Items]
Revenues	33,858	34,730	96,650	112,786	144,658	151,980	87,270
Fixed-price Contract [Member]
Disaggregation of Revenue [Line Items]
Revenues	$ 6,562	$ 5,384	$ 19,923	$ 16,727	$ 19,329	$ 21,715	$ 23,257

Net Revenues (Details) - Sche_3

Net Revenues (Details) - Schedule of our liabilities related to contracts with customers and related timing of revenue recognition - USD ($) $ in Thousands	9 Months Ended		12 Months Ended
	Sep. 30, 2021	Sep. 30, 2020	Dec. 31, 2020	Dec. 31, 2019
Schedule of our liabilities related to contracts with customers and related timing of revenue recognition [Abstract]
Deferred revenues	$ 1,179		$ 2,143	$ 3,246
Revenue recognized, that was deferred in the previous year	$ 1,300	$ 700	$ 1,649	$ 2,131

Segment reporting and geograp_4

Segment reporting and geographic information (Details) - Segment Reporting and Geographic Information - USD ($) $ in Thousands	3 Months Ended		9 Months Ended		12 Months Ended
	Sep. 30, 2021	Sep. 30, 2020	Sep. 30, 2021	Sep. 30, 2020	Dec. 31, 2020	Dec. 31, 2019	Dec. 31, 2018
Revenues from External Customers and Long-Lived Assets [Line Items]
Revenues	$ 40,420	$ 40,114	$ 116,573	$ 129,513	$ 163,987	$ 173,695	$ 110,527
Total long-lived assets	9,935		9,935		11,551	14,026
United States [Member]
Revenues from External Customers and Long-Lived Assets [Line Items]
Revenues	26,925	28,212	76,868	88,927	113,073	84,931	13,721
Total long-lived assets	6,351		6,351		7,748	8,842
Latin America and other [Member]
Revenues from External Customers and Long-Lived Assets [Line Items]
Revenues	13,495	$ 11,902	39,705	$ 40,586	50,914	88,764	$ 96,806
Total long-lived assets	$ 3,584		$ 3,584		$ 3,803	$ 5,184

Restructuring (Details) - Sch_2

Restructuring (Details) - Schedule of the company’s restructuring activities - USD ($) $ in Thousands	3 Months Ended		9 Months Ended		12 Months Ended
	Sep. 30, 2021	Sep. 30, 2020	Sep. 30, 2021	Sep. 30, 2020	Dec. 31, 2020	Dec. 31, 2019	Dec. 31, 2018
Product Warranty Liability [Line Items]
Balance as of	$ 338		$ 338		$ 2,939
Restructuring charges	(135)	$ 1,084	(113)	$ 2,559	5,524
Payments			2,488		2,585
OneAgileThought [Member]
Product Warranty Liability [Line Items]
Balance as of	248		248		2,222
Restructuring charges					2,376
Payments			1,974		154
COVIDPlan [Member]
Product Warranty Liability [Line Items]
Balance as of	$ 90		90		717
Restructuring charges			(113)		3,148
Payments			$ 514		$ 2,431

Earnings (loss) per share (Deta

Earnings (loss) per share (Details) - Schedule of computation of basic and diluted net loss - USD ($) $ / shares in Units, $ in Thousands	12 Months Ended
	Dec. 31, 2020	Dec. 31, 2019	Dec. 31, 2018
Class A Common Stock [Member]
Earnings (loss) per share (Details) - Schedule of computation of basic and diluted net loss [Line Items]
Net earnings (loss) attributable to common stockholders for Basic	$ (24,117)	$ (15,316)	$ 3,933
Effect of dilutive instruments			(758)
Net earnings (loss) attributable to common stockholders for Diluted	$ (24,117)	$ (15,316)	$ 3,175
Weighted average number of common shares used in computing basic earnings per common share (in Shares)	439,530	413,192	399,733
Effect of dilutive instruments (in Shares)			7,492
Weighted average number of common shares used in computing dilutive earnings per common share (in Shares)	439,530	413,192	407,225
Earnings (loss) per common share attributable to common stockholders:
Basic (in Dollars per share)	$ (54.87)	$ (37.07)	$ 9.84
Diluted (in Dollars per share)	$ (54.87)	$ (37.07)	$ 7.8
Class B Common Stock [Member]
Earnings (loss) per share (Details) - Schedule of computation of basic and diluted net loss [Line Items]
Net earnings (loss) attributable to common stockholders for Basic	$ (2,060)	$ (1,391)	$ 369
Effect of dilutive instruments
Net earnings (loss) attributable to common stockholders for Diluted	$ (2,060)	$ (1,391)	$ 369
Weighted average number of common shares used in computing basic earnings per common share (in Shares)	37,538,000	37,538,000	37,538,000
Weighted average number of common shares used in computing dilutive earnings per common share (in Shares)	37,538,000	37,538,000	37,538,000
Earnings (loss) per common share attributable to common stockholders:
Basic (in Dollars per share)	$ (54.87)	$ (37.07)	$ 9.84
Diluted (in Dollars per share)	$ (54.87)	$ (37.07)	$ 9.84

Earnings (loss) per share (De_2

Earnings (loss) per share (Details) - Schedule contingent consideration payable in Class A and Class B shares which have been excluded from the computation of diluted earnings (loss) per share - shares	12 Months Ended
	Dec. 31, 2020	Dec. 31, 2019	Dec. 31, 2018
Class A Common Stock [Member]
Earnings (loss) per share (Details) - Schedule contingent consideration payable in Class A and Class B shares which have been excluded from the computation of diluted earnings (loss) per share [Line Items]
Contingent consideration payable in Class A shares			4,491
Unvested stock based compensation awards for Class A shares with service and performance vesting conditions	1,517	3,794	5,172
Unvested stock based compensation awards for Class A shares that vest upon occurrence of liquidity event	10,858	3,112	3,112
Class B Common Stock [Member]
Earnings (loss) per share (Details) - Schedule contingent consideration payable in Class A and Class B shares which have been excluded from the computation of diluted earnings (loss) per share [Line Items]
Contingent consideration payable in Class B shares			209

Equity-based Arrangements (De_3

Equity-based Arrangements (Details) - Schedule of equity-based awards activity - Equity-Based Awards Activity [Member] - $ / shares	12 Months Ended
	Dec. 31, 2020	Dec. 31, 2019	Dec. 31, 2018
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Number of Awards, beginning balance	14,656	11,506	1,880
Weighted Average Grant Date Fair Value, beginning balance	$ 355.79	$ 345.53	$ 358
Number of Awards, ending balance	20,408	14,656	11,506
Weighted Average Grant Date Fair Value, ending balance	$ 580.61	$ 355.79	$ 345.53
Number of Awards, Awards vested as of 31, 2020	8,033
Weighted Average Grant Date Fair Value,Awards vested as of December 31, 2020	$ 377.45
Number of Awards, Awards expected to vest as of December 31, 2020	1,517
Weighted Average Grant Date Fair Value, Awards expected to vest as of December 31, 2020	$ 396.59
4th Source PIP [Member]
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Number of Awards, Awards granted			8,394
Weighted Average Grant Date Fair Value, Awards granted			$ 348.67
Number of Awards, Awards forfeited/cancelled	(644)
Weighted Average Grant Date Fair Value, Awards forfeited/cancelled	$ 348.67
Management Performance Share Plan [Member]
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Number of Awards, Awards granted			1,232
Weighted Average Grant Date Fair Value, Awards granted			$ 297.63
AgileThought LLC PIP [Member]
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Number of Awards, Awards granted		3,150
Weighted Average Grant Date Fair Value, Awards granted		$ 389
Number of Awards, Awards forfeited/cancelled	(1,650)
Weighted Average Grant Date Fair Value, Awards forfeited/cancelled	$ 389
2020 Equity Plan [Member]
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Number of Awards, Awards granted	8,046
Weighted Average Grant Date Fair Value, Awards granted	$ 745.92