BBX Capital (BBXIB) 10-Q 9 Aug 24 2024 Q2 Quarterly report Financial data

Document And Entity Information

Document And Entity Information - shares	6 Months Ended
	Jun. 30, 2024	Aug. 06, 2024
Document Information [Line Items]
Entity Central Index Key	0001814974
Entity Registrant Name	BBX Capital, Inc.
Amendment Flag	false
Current Fiscal Year End Date	--12-31
Document Fiscal Period Focus	Q2
Document Fiscal Year Focus	2024
Document Type	10-Q
Document Quarterly Report	true
Document Period End Date	Jun. 30, 2024
Document Transition Report	false
Entity File Number	000-56177
Entity Incorporation, State or Country Code	FL
Entity Tax Identification Number	82-4669146
Entity Address, Address Line One	201 East Las Olas Boulevard, Suite 1900
Entity Address, City or Town	Fort Lauderdale
Entity Address, State or Province	FL
Entity Address, Postal Zip Code	33301
City Area Code	954
Local Phone Number	940-4900
Entity Current Reporting Status	Yes
Entity Interactive Data Current	Yes
Entity Filer Category	Accelerated Filer
Entity Small Business	true
Entity Emerging Growth Company	true
Entity Ex Transition Period	true
Entity Shell Company	false
Common Class B [Member]
Document Information [Line Items]
Entity Common Stock, Shares Outstanding		3,854,194
Common Class A [Member]
Document Information [Line Items]
Entity Common Stock, Shares Outstanding		10,486,944

Condensed Consolidated Statemen

Condensed Consolidated Statements of Financial Condition - Unaudited - USD ($) $ in Thousands	Jun. 30, 2024	Dec. 31, 2023
ASSETS
Cash and cash equivalents	$ 116,049	$ 90,277
Restricted cash	25,729	21,307
Securities available for sale, at fair value	10,808	44,576
Trade accounts receivable, net	16,501	18,341
Construction contracts receivable, net	7,049	13,525
Trade inventory, net	33,850	33,836
Real estate ($2,477 in 2024 and $2,688 in 2023 held for sale, and $88,925 in 2024 and $64,055 in 2023 rental property under development in VIEs and $1,690 in predevelopment costs in 2024 in VIEs)	107,530	80,654
Real Estate Investments	48,172	44,076
Note receivable from Bluegreen Vacations Holding Corporation	2,143	2,176
Property and equipment, net	40,264	40,688
Goodwill	49,647	49,647
Intangible assets, net	25,582	26,839
Operating lease assets	118,001	117,894
Deferred tax asset, net	7,151	7,192
Contract assets	16,735	30,799
Other assets	22,582	19,591
Total assets	645,650	674,242
Liabilities:
Accounts payable	24,260	31,012
Accrued expenses	32,822	40,700
Contract liabilities	21,844	28,641
Other liabilities	3,660	4,774
Operating lease liabilities	137,940	136,758
Notes payable and other borrowings	76,313	60,805
Total liabilities	296,839	302,690
Commitments and contingencies (See Note 14)
Redeemable noncontrolling interest	5,091	5,040
Equity:
Additional paid-in capital	310,228	311,847
Accumulated deficit	(24,770)	(1,755)
Accumulated other comprehensive income	593	1,313
Total shareholders' equity	286,185	311,544
Noncontrolling interests	57,535	54,968
Total equity	343,720	366,512
Total liabilities and equity	645,650	674,242
Common Class A [Member]
Equity:
Common stock	96	101
Common Class B [Member]
Equity:
Common stock	38	38
Bluegreen Vacations Holding Corporation [Member]
ASSETS
Note receivable from Bluegreen Vacations Holding Corporation	$ 0	$ 35,000

Condensed Consolidated Statem_2

Condensed Consolidated Statements of Financial Condition - Unaudited (Parentheticals) - USD ($) $ in Thousands	Jun. 30, 2024	Dec. 31, 2023
Cash and cash equivalents	$ 116,049	$ 90,277
Restricted cash	25,729	21,307
Trade accounts receivable, net	16,501	18,341
Real estate, held for sale	2,477	2,688
Real Estate Investments	48,172	44,076
Other assets	22,582	19,591
Accounts payable	24,260	31,012
Accrued expenses	32,822	40,700
Other liabilities	3,660	4,774
Notes payable and other borrowings	$ 76,313	$ 60,805
Common Class A [Member]
Common stock, par value (in dollars per share)	$ 0.01	$ 0.01
Common stock, shares authorized (in shares)	30,000,000	30,000,000
Common stock, shares issued (in shares)	9,610,336	10,110,336
Common stock, shares outstanding (in shares)	9,610,336	10,110,336
Common Class B [Member]
Common stock, par value (in dollars per share)	$ 0.01	$ 0.01
Common stock, shares authorized (in shares)	4,000,000	4,000,000
Common stock, shares issued (in shares)	3,785,851	3,785,851
Common stock, shares outstanding (in shares)	3,785,851	3,785,851
Variable Interest Entity, Primary Beneficiary [Member]
Cash and cash equivalents	$ 3,756	$ 4,521
Restricted cash	10,186	10,089
Trade accounts receivable, net	377	385
Real estate, held for sale	88,925	64,055
Real Estate Investments	46,168
Other assets	1,406	990
Accounts payable	128	16
Accrued expenses	539	349
Other liabilities	55	1,833
Notes payable and other borrowings	$ 48,654	$ 27,321

Condensed Consolidated Statem_3

Condensed Consolidated Statements of Operations and Comprehensive (Loss) Income - Unaudited - USD ($) shares in Thousands, $ in Thousands		3 Months Ended		6 Months Ended
		Jun. 30, 2024	Jun. 30, 2023	Jun. 30, 2024	Jun. 30, 2023
Revenues:
Sales		$ 73,287	$ 104,858	$ 151,769	$ 196,992
Real estate development and property management fees		1,734	2,636	4,000	4,247
Interest income		1,867	1,674	3,963	4,191
Other revenue		68	312	457	659
Total revenues		75,222	106,844	156,189	201,842
Costs and expenses:
Interest expense		639	700	1,508	1,435
Recoveries from loan losses, net		(247)	(2,507)	(824)	(3,107)
Impairment losses		218	0	218	0
Selling, general and administrative expenses		33,306	34,306	68,719	68,084
Total costs and expenses		89,789	116,514	187,572	222,601
Operating losses		(14,567)	(9,670)	(31,383)	(20,759)
Equity in net earnings of unconsolidated real estate joint ventures		1,676	728	1,717	1,832
Gain on the consolidation of The Altman Companies		0	0	0	6,195
Gain on consolidation		0	27	0	10,882
Other income		489	716	1,434	2,887
Foreign exchange gain		235	(488)	706	(534)
(Loss) income before income taxes		(12,167)	(8,687)	(27,526)	503
Benefit (provision) for income taxes		2,358	1,292	5,065	(375)
Net (loss) income		(9,809)	(7,395)	(22,461)	128
Net income attributable to noncontrolling interests		(170)	(606)	(554)	(226)
Net loss attributable to shareholders		$ (9,979)	$ (8,001)	$ (23,015)	$ (98)
Basic loss per share (in dollars per share)		$ (0.74)	$ (0.56)	$ (1.68)	$ (0.01)
Diluted loss per share (in dollars per share)		$ (0.74)	$ (0.56)	$ (1.68)	$ (0.01)
Basic weighted average number of common shares outstanding (in shares)	[1]	13,561	14,354	13,729	14,354
Diluted weighted average number of common shares outstanding (in shares)	[1]	13,561	14,354	13,729	14,354
Net (loss) income		$ (9,809)	$ (7,395)	$ (22,461)	$ 128
Other comprehensive (loss) income, net of tax:
Unrealized (loss) gain on securities available for sale		0	(23)	(7)	4
Foreign currency translation adjustments		(167)	363	(713)	374
Other comprehensive (loss) income, net		(167)	340	(720)	378
Comprehensive (loss) income, net of tax		(9,976)	(7,055)	(23,181)	506
Comprehensive income attributable to noncontrolling interests		(170)	(606)	(554)	(226)
Comprehensive (loss) income attributable to shareholders		(10,146)	(7,661)	(23,735)	280
Trade [Member]
Revenues:
Sales		55,967	61,203	114,412	124,917
Costs and expenses:
Cost of sales		40,441	44,927	81,992	92,334
Real Estate [Member]
Revenues:
Sales		629	4,445	1,953	6,217
Costs and expenses:
Cost of sales		0	959	321	1,537
Construction [Member]
Revenues:
Sales		14,957	36,574	31,404	61,611
Costs and expenses:
Cost of sales		$ 15,432	$ 38,129	$ 35,638	$ 62,318
[1]For periods prior to the spin-off on September 30, 2020, the number of shares is based on the shares issued in connection with the spin-off. See Note 1 for further discussion.

Condensed Consolidated Statem_4

Condensed Consolidated Statements of Changes in Equity - Unaudited - USD ($) shares in Thousands, $ in Thousands	Common Stock [Member] Common Class A [Member]	Common Stock [Member] Common Class B [Member]	Additional Paid-in Capital [Member]	Retained Earnings [Member]	AOCI Attributable to Parent [Member]	Noncontrolling Interest [Member]	Total
Balance (in shares) at Dec. 31, 2022	10,629	3,724
Balance at Dec. 31, 2022	$ 106	$ 37	$ 312,978	$ 20,358	$ 823	$ 226	$ 334,528
Net income excluding income (loss) attributable to redeemable noncontrolling interest	0	0	0	(98)	0	309	211
Other comprehensive income	0	0	0	0	378	0	378
Reversal of accretion of redeemable noncontrolling interest	0	0	0	504	0	0	504
Contributions from noncontrolling interest	0	0	0	0	0	2,147	2,147
Share-based compensation	0	0	2,130	0	0		2,379
Share-based compensation						249
Accretion of noncontrolling interest	0	0	0	(900)	0	0	(900)
Consolidation of real estate joint venture managing members	0	0	0	0	0	55,990	55,990
Distributions to noncontrolling interests	$ 0	$ 0		0	0	(159)	(159)
Distributions to noncontrolling interests			0
Balance (in shares) at Jun. 30, 2023	10,629	3,724
Balance at Jun. 30, 2023	$ 106	$ 37	315,108	19,864	1,201	58,762	395,078
Balance (in shares) at Mar. 31, 2023	10,629	3,724
Balance at Mar. 31, 2023	$ 106	$ 37	313,995	27,361	861	56,749	399,109
Net income excluding income (loss) attributable to redeemable noncontrolling interest	0	0	0	(8,001)	0	484	(7,517)
Other comprehensive income	0	0	0	0	340	0	340
Reversal of accretion of redeemable noncontrolling interest	0	0	0	504	0	0	504
Contributions from noncontrolling interest	0	0	0	0	0	1,390	1,390
Share-based compensation	$ 0	$ 0	1,113	0	0		1,252
Share-based compensation						139
Balance (in shares) at Jun. 30, 2023	10,629	3,724
Balance at Jun. 30, 2023	$ 106	$ 37	315,108	19,864	1,201	58,762	395,078
Balance (in shares) at Dec. 31, 2023	10,110	3,786
Balance at Dec. 31, 2023	$ 101	$ 38	311,847	(1,755)	1,313	54,968	366,512
Net income excluding income (loss) attributable to redeemable noncontrolling interest	0	0	0	(23,015)	0	425	(22,590)
Other comprehensive income	0	0	0	0	(720)	0	(720)
Contributions from noncontrolling interest	0	0	0	0	0	1,860	1,860
Share-based compensation	$ 0	$ 0	2,751	0	0		3,102
Share-based compensation						351
Purchase and retirement of common stock (in shares)	(500)	0
Purchase and retirement of common stock	$ (5)	$ 0	(4,370)	0	0	0	(4,375)
Distributions to noncontrolling interests	$ 0	$ 0		0	0	(69)	(69)
Distributions to noncontrolling interests			0
Balance (in shares) at Jun. 30, 2024	9,610	3,786
Balance at Jun. 30, 2024	$ 96	$ 38	310,228	(24,770)	593	57,535	343,720
Balance (in shares) at Mar. 31, 2024	10,110	3,786
Balance at Mar. 31, 2024	$ 101	$ 38	313,190	(14,791)	760	56,215	355,513
Net income excluding income (loss) attributable to redeemable noncontrolling interest	0	0	0	(9,979)	0	105	(9,874)
Other comprehensive income	0	0	0	0	(167)	0	(167)
Contributions from noncontrolling interest	0	0	0	0	0	1,207	1,207
Share-based compensation	$ 0	$ 0	1,408	0	0		1,416
Share-based compensation						8
Purchase and retirement of common stock (in shares)	(500)	0
Purchase and retirement of common stock	$ (5)	$ 0	(4,370)	0	0	0	(4,375)
Balance (in shares) at Jun. 30, 2024	9,610	3,786
Balance at Jun. 30, 2024	$ 96	$ 38	$ 310,228	$ (24,770)	$ 593	$ 57,535	$ 343,720

Condensed Consolidated Statem_5

Condensed Consolidated Statements of Changes in Equity - Unaudited (Parentheticals) - USD ($) $ in Thousands	3 Months Ended		6 Months Ended
	Jun. 30, 2024	Jun. 30, 2023	Jun. 30, 2024	Jun. 30, 2023
Income (loss) attributable to redeemable noncontrolling interest	$ 65	$ 122	$ 129	$ 83

Condensed Consolidated Statem_6

Condensed Consolidated Statements of Cash Flows - Unaudited - USD ($) $ in Thousands	6 Months Ended
	Jun. 30, 2024	Jun. 30, 2023
Operating activities:
Net (loss) income	$ (22,461)	$ 128
Adjustments to reconcile net (loss) income to net cash used in operating activities:
Recoveries from loan losses, net	(824)	(3,107)
Depreciation, amortization and accretion	5,450	6,282
Net (gain) loss on sales of real estate and property and equipment	(501)	91
Equity in net earnings of unconsolidated real estate joint ventures	(1,717)	(1,832)
Return on investment in unconsolidated real estate joint ventures	3,432	2,464
Gain on the consolidation	0	(10,882)
Impairment losses	218	0
Share-based compensation expense	3,102	2,403
Provision for excess and obsolete inventory	423	271
Change in deferred income tax asset, net	41	1,753
Changes in operating assets and liabilities:
Trade accounts receivable	1,840	(416)
Construction contracts receivable	6,476	4,024
Trade inventory	(498)	6,111
Real estate	(2,610)	1,230
Operating lease assets	10,869	10,365
Operating lease liabilities	(10,913)	(9,544)
Contract assets	14,319	5,514
Other assets	3,572	9,268
Accounts payable	(11,648)	(13,018)
Accrued expenses	(7,878)	(15,276)
Contract liabilities	(10,633)	2,991
Other liabilities	(1,827)	(569)
Net cash used in operating activities	(21,768)	(7,944)
Investing activities:
Return of investment in and advances to unconsolidated real estate joint ventures	401	2,353
Investments in unconsolidated real estate joint ventures	(6,212)	(6,766)
Purchases of securities available for sale	(9,831)	(68,862)
Redemptions of securities available for sale	44,251	26,800
Proceeds from repayment of loans receivable	857	3,462
Proceeds from the repayment of Bluegreen Vacations Holding Corporation note	35,000	14,070
Proceeds from sales of assets	306	0
Proceeds from sale of real estate held for sale	260	0
Additions to real estate held-for-sale and held-for-investment	(16,376)	(9,299)
Purchases of property and equipment	(3,955)	(9,060)
Cash acquired in the consolidation of real estate joint ventures	0	29,147
Cash paid for The Altman Companies acquisition, net of cash received	0	(3,945)
Decrease in cash from other investing activities	(5,008)	(9)
Net cash provided by (used in) investing activities	39,693	(22,109)
Financing activities:
Repayments of notes payable and other borrowings	(8,271)	(7,435)
Proceeds from notes payable and other borrowings	23,877	5,501
Payments for debt issuance costs	(675)	(109)
Purchase and retirement of common stock	(4,375)	0
Contributions from noncontrolling interests	1,860	2,147
Distributions to noncontrolling interests	(147)	(159)
Net cash provided by (used in) financing activities	12,269	(55)
Increase (decrease) in cash, cash equivalents and restricted cash	30,194	(30,108)
Cash, cash equivalents and restricted cash at beginning of period	111,584	128,331
Cash, cash equivalents and restricted cash at end of period	141,778	98,223
Supplemental cash flow information:
Interest paid on borrowings, net of amounts capitalized	1,685	1,359
Income taxes paid	485	7,213
Supplementary disclosure of non-cash investing and financing activities:
Miscellaneous receivable from sale of assets	255	0
Additions to real estate held for investment and property and equipment accrued not paid	8,732	4,403
Inventory transferred in sale of assets	61	0
Assumption of Community Development District Bonds by homebuilders	134	954
Operating lease assets obtained in exchange for new operating lease liabilities	12,457	18,688
Reconciliation of cash, cash equivalents and restricted cash:
Cash and cash equivalents	116,049	81,469
Restricted cash	25,729	16,754
Cash, cash equivalents and restricted cash at end of period	141,778	98,223
Other Investments in Real Estate Joint Ventures [Member]
Adjustments to reconcile net (loss) income to net cash used in operating activities:
Gain on the consolidation	0	(10,882)
The Altman Companies, LLC [Member]
Adjustments to reconcile net (loss) income to net cash used in operating activities:
Gain on the consolidation	$ 0	$ (6,195)

Note 1 - Organization and Basis

Note 1 - Organization and Basis of Financial Statement Presentation	6 Months Ended
	Jun. 30, 2024
Notes to Financial Statements
Organization, Consolidation and Presentation of Financial Statements Disclosure [Text Block]	1. Organization BBX Capital, Inc. (referred to together with its subsidiaries as the “Company,” “we,” “us,” or “our,” and without its subsidiaries as “BBX Capital”) is a Florida-based diversified holding company whose principal holdings are BBX Capital Real Estate LLC (“BBX Capital Real Estate” or “BBXRE”), BBX Sweet Holdings, LLC (“BBX Sweet Holdings” or “BBXSH”), and Renin Holdings, LLC (“Renin”). Principal Holdings The Company’s principal holdings are BBX Capital Real Estate, BBX Sweet Holdings, and Renin. BBX Capital Real Estate BBX Capital Real Estate is primarily engaged in the acquisition, development, and sale of multifamily rental apartment communities, warehouse and logistics facilities, and single-family master-planned housing communities located primarily in Florida. As part of its real estate development activities, BBX Capital Real Estate invests in developments primarily through joint ventures in which it serves as the managing member, and BBX Capital Real Estate also generates fees from various services related to these developments, including acquisition, development management, general contractor, and property management services. Since November 2018, January 2023, 2021, 2012, BBX Sweet Holdings BBX Sweet Holdings is engaged in the ownership and management of operating businesses in the confectionery industry, including (i) IT’SUGAR, a specialty candy retailer in over 100 one August 2023, August 2023, Renin Renin is engaged in the design, manufacture, and distribution of sliding doors, door systems and hardware, and home décor products and operates through its headquarters in Canada and manufacturing and distribution facilities in the United States and Canada. In addition to its own manufacturing activities, Renin also sources certain products and raw materials from China, Brazil, and certain other countries. Other In addition to its principal holdings, the Company has investments in other operating businesses, including a restaurant located in South Florida that was acquired in 2018 January 2024, January 2024, January 2024, no Basis of Financial Statement Presentation The condensed consolidated financial statements of the Company include the consolidated financial statements of BBX Capital and its wholly-owned subsidiaries, other entities in which BBX Capital or its wholly-owned subsidiaries hold controlling financial interests, and any VIEs in which BBX Capital or one In November 2018, January 31, 2023 ( three six June 30, 2023 one January 31, 2023 February 1, 2023 June 30, 2023. In the Company’s opinion, the financial information furnished herein reflects all adjustments consisting of normal recurring items necessary for a fair presentation of its financial position, results of operations, and cash flows for the interim periods reported in this Quarterly Report on Form 10 not 10 10 December 31, 2023 ( 2023 March 15, 2024. Use of Estimates The preparation of financial statements prepared in conformity with GAAP require the Company to make estimates and assumptions, including assumptions about current and future economic and market conditions which affect reported amounts and related disclosures in the Company’s financial statements, and actual results could differ materially from those estimates. Due to, among other things, the impact of the inflationary and geopolitical environment, including the impact of interest rates, decreased consumer demand, labor shortages, supply chain issues, and economic uncertainty, actual conditions could materially differ from the Company’s expectations and estimates, which would materially affect the Company’s results of operations and financial condition. The severity, magnitude, and duration, as well as the economic consequences of these conditions are uncertain, rapidly changing, and difficult to predict. As a result, the Company’s accounting estimates and assumptions may Impact of Current Economic Issues The Company and the industries in which it operates have been impacted by economic trends in the U.S. and global economies, including (i) decreased consumer demand, (ii) disruptions in global supply chains, (iii) a general labor shortage and increases in wages, (iv) increased economic uncertainty, (v) inflationary pressures and higher costs to operate the Company’s businesses, including higher insurance costs, and (vi) higher interest rates. In light of the uncertain duration and impact of current economic trends, the Company has maintained significant liquidity. As of June 30, 2024 one Inflationary and economic trends have and may 525 March 2022 2023 not November While we have taken steps to increase the prices of our products, we do not no BBXRE's real estate assets are primarily located in Florida, and economic conditions in the Florida real estate market could adversely affect our earnings and financial condition. In 2023, third may Similarly, IT’SUGAR in 2023 not Higher interest rates on borrowings, global supply chain disruptions and increases in commodity prices have also contributed to an increase in Renin’s costs, including costs related to shipping and raw materials, as well as delays in its supply chains, all of which have: (i) negatively impacted Renin’s product costs and gross margin, (ii) increased the risk that Renin will be unable to fulfill customer orders, and (iii) negatively impacted Renin’s working capital and cash flow due to increased inventory in transit, a prolonged period between when it is required to pay its suppliers and when it is paid by its customers, and (iv) an overall decline in its gross margin. While Renin has increased the price of many of its products, Renin’s gross margin has nonetheless been negatively impacted by these cost pressures. Additionally, the negotiation of increased prices increases the risk that customers will pursue alternative sources for Renin’s products, which may may The impact of these factors contributed to Renin's inability to comply with covenants under its credit facility with TD Bank. On March 13, 2024, 8 1 may may may Recently Adopted and Future Adoption of Recently Issued Accounting Pronouncements The Financial Accounting Standards Board ("FASB") has issued the following accounting pronouncements and guidance relevant to the Company's operations which had not January 1, 2024: Accounting Standards Update ("ASU") ASU No. 2024 1, 718 718, Stock Compensation December 15, 2024 first not ASU No. 2023 09, (Topic 740 5 five December 31, 2024, not not ASU No. 2023 07, (Topic 280 not December 31, 2023 December 31, 2024. not ASU No. 2023 05, 805 60 805, Business Combinations not January 1, 2025, January 1, 2025 may not not

Note 2 - Securities Available-f

Note 2 - Securities Available-for-sale	6 Months Ended
	Jun. 30, 2024
Notes to Financial Statements
Investments in Debt and Marketable Equity Securities (and Certain Trading Assets) Disclosure [Text Block]	2. The following table summarizes the amortized cost and fair value of securities available-for-sale and the corresponding amounts of gross unrealized gains and losses recognized in accumulated other comprehensive income (in thousands): As of June 30, 2024 Gross Gross Amortized Unrealized Unrealized Fair Cost Gains Losses Value Available-for-sale U.S. Treasury and federal agency $ 9,979 — (1 ) 9,978 Community Development District bonds 820 10 — 830 Total available-for-sale $ 10,799 10 (1 ) 10,808 As of December 31, 2023 Gross Gross Amortized Unrealized Unrealized Fair Cost Gains Losses Value Available-for-sale U.S. Treasury and federal agency $ 43,738 13 — 43,751 Community Development District bonds 820 5 — 825 Total available-for-sale $ 44,558 18 — 44,576 Accrued interest receivable as of June 30, 2024 December 31, 2023 one ten

Note 3 - Trade Accounts Receiva

Note 3 - Trade Accounts Receivable and Construction Contracts Receivable	6 Months Ended
	Jun. 30, 2024
Notes to Financial Statements
Accounts and Nontrade Receivable [Text Block]	3. The Company’s trade receivables consisted of the following (in thousands): June 30, December 31, 2024 2023 Trade accounts receivable $ 16,667 18,563 Allowance for expected credit losses (166 ) (222 ) Total trade accounts receivables $ 16,501 18,341 The Company’s construction contract receivables consisted of the following (in thousands): June 30, December 31, 2024 2023 Construction contracts receivable $ 7,049 13,525 Allowance for expected credit losses — — Total construction contracts receivable $ 7,049 13,525 The entire balance of construction contracts receivable is comprised of receivables from affiliated real estate joint ventures in which the Company is the managing member.

Note 4 - Trade Inventory

Note 4 - Trade Inventory	6 Months Ended
	Jun. 30, 2024
Notes to Financial Statements
Inventory Disclosure [Text Block]	4. The Company’s trade inventory consisted of the following (in thousands): June 30, December 31, 2024 2023 Raw materials $ 5,400 5,569 Paper goods and packaging materials 1,581 1,571 Work in process 1,364 618 Finished goods 27,206 27,356 Total trade inventory 35,551 35,114 Inventory reserve (1,701 ) (1,278 ) Total trade inventory, net $ 33,850 33,836

Note 5 - Real Estate

Note 5 - Real Estate	6 Months Ended
	Jun. 30, 2024
Notes to Financial Statements
Real Estate Disclosure [Text Block]	5. The Company’s real estate consisted of the following (in thousands): June 30, December 31, 2024 2023 Real estate held-for-sale $ 2,477 2,688 Real estate held-for-investment 2,766 2,981 Real estate inventory 6,540 6,117 Rental properties under development 88,925 64,055 Predevelopment costs 6,822 4,813 Total real estate $ 107,530 80,654 As of June 30, 2024, three six June 30, 2024, three six June 30, 2023.

Note 6 - Investments in and Adv

Note 6 - Investments in and Advances to Consolidated and Unconsolidated VIEs	6 Months Ended
	Jun. 30, 2024
Notes to Financial Statements
Equity Method Investments and Joint Ventures Disclosure [Text Block]	6. Consolidated VIEs Real Estate Joint Ventures Related to the Altman Companies and BBX Logistics BBXRE invests in the managing member of real estate joint ventures sponsored by the Altman Companies and by BBX Logistics. In accordance with the applicable accounting guidance for the consolidation of VIEs, the Company analyzes its investments in the managing member of each real estate joint venture to determine if such managing member entities are VIEs and, to the extent that such entities are VIEs, if the Company is the primary beneficiary. Based on the Company’s analysis of the structure of these entities, including the respective operating agreements governing these entities and any relevant financial agreements, the Company has determined that (i) the managing member entities are VIEs due to the entities not not As a result of the above, the Company consolidates the managing members of the following real estate joint ventures: ● Altis Lake Willis Phase 1 ● Altis Lake Willis Phase 2 ● Altis Grand at Suncoast ● Altis Blue Lake ● Altis Santa Barbara ● Altis Grand Kendall ● Altis Twin Lakes ● Altis Grand Bay ● The Park at Delray ● The Park at Lakeland ● The Park at Davie As further described below under Unconsolidated VIEs, although the Company consolidates the managing member of the various real estate joint ventures sponsored by the Altman Companies and by BBX Logistics, the Company has determined that, other than with respect to the Altis Grand Kendall joint venture, the real estate joint ventures in which the managing member entities hold investments are VIEs in which the managing member entities are not not ABBX Guaranty, LLC (“ABBX”) In 2018, 50% no no not 14 Altman Management Altman Management ("AMC"), historically provided property management services pursuant to property management agreements to the owners of multifamily apartment communities, including real estate joint ventures sponsored by the Altman Companies, affiliates of the Altman Companies (including joint ventures in which Mr. Altman is an investor), and unrelated third March 2023, Altis Grand Bay In January 2024, 11240 third 336 third third The Park at Lakeland and The Park at Davie In January 2024, March 2024, In March 2024, July 2024, The Company evaluated its investment in the managing member of The Park at Lakeland and The Park at Davie joint ventures and determined that the managing members are VIEs and that The Logistics Properties is the primary beneficiary. The Company then evaluated the managing member's investment in each of The Park at Lakeland and The Park at Davie joint ventures and determined that the joint ventures are VIEs and that the managing members are not not not Summary of Financial Information Related to Consolidated VIEs The assets and liabilities of the Company's consolidated VIEs as of June 30, 2024 Real Estate Joint Ventures (1) ABBX AMC Total Cash $ 3,159 — 597 3,756 Restricted cash — 10,186 — 10,186 Trade accounts receivable, net — — 377 377 Real estate 90,615 — — 90,615 Investment in and advances to unconsolidated real estate joint ventures 46,168 — — 46,168 Other assets 1,106 — 300 1,406 Total assets $ 141,048 10,186 1,274 152,508 Accounts payable 108 — 20 128 Accrued expenses 329 — 210 539 Other liabilities — — 55 55 Notes payable and other borrowings 48,654 — — 48,654 Total liabilities $ 49,091 — 285 49,376 Noncontrolling interest $ 57,071 5,091 344 62,506 The assets and liabilities of the Company's consolidated VIEs as of December 31, 2023 that are included in the Company’s consolidated statement of financial position are as follows (in thousands): Real Estate Joint Ventures (1) ABBX AMC Total Cash $ 4,045 — 476 4,521 Restricted cash — 10,089 — 10,089 Trade accounts receivable, net — — 385 385 Real estate 64,055 — — 64,055 Investment in and advances to unconsolidated real estate joint ventures 39,821 — — 39,821 Other assets 698 — 292 990 Total assets $ 108,619 10,089 1,153 119,861 Accounts payable — — 16 16 Accrued expenses 140 9 200 349 Other liabilities — — 1,833 1,833 Notes payable and other borrowings 27,321 — — 27,321 Total liabilities $ 27,461 9 2,049 29,519 Noncontrolling interest $ 54,707 5,045 137 59,889 ( 1 Represents the aggregate assets, liabilities, and noncontrolling interests of the consolidated real estate joint ventures sponsored by the Altman Companies or BBX Logistics, as described above. These real estate joint ventures have similar economic characteristics, financing arrangements, and organizational structures. The assets held by the consolidated VIEs in the above tables are owned by the respective VIEs and can only be used to settle obligations of such VIEs, and the liabilities in the above table are non recourse to BBX Capital and its other subsidiaries. Further, guarantees issued by ABBX are limited to the assets of ABBX and are non recourse to BBX Capital and its other subsidiaries. Unconsolidated VIEs As of June 30, 2024 As a result of the consolidation of the managing members of various real estate joint ventures sponsored by the Altman Companies and by BBX Logistics, the Company’s unconsolidated real estate joint ventures as of June 30, 2024 December 31, 2023 not Investments in unconsolidated real estate joint ventures are accounted for as unconsolidated VIEs under the equity method of accounting. The Company’s investments in and advances to unconsolidated real estate joint ventures consisted of the following (in thousands): June 30, December 31, 2024 Ownership (1) 2023 Ownership (1) Altis Grand Central $ 604 1.49 % 636 1.49 % Altis Lake Willis Phase 1 7,404 1.68 7,126 1.68 Altis Lake Willis Phase 2 3,502 5.10 3,398 5.10 Altis Grand at Suncoast 11,652 12.31 12,195 12.31 Altis Blue Lake 4,953 1.68 4,736 1.68 Altis Santa Barbara 7,520 5.10 6,425 5.10 Altis Twin Lakes 6,165 11.39 3,961 11.39 The Park at Delray 2,871 10.00 2,800 10.00 The Park at Lakeland 1,220 50.00 — — The Park at Davie 881 50.00 — — Marbella 1,038 70.00 1,043 70.00 The Main Las Olas — 3.41 479 3.41 Sky Cove 119 26.25 118 26.25 Sky Cove South 116 26.25 1,001 26.25 Other 127 158 Total $ 48,172 44,076 ( 1 The Company’s ownership percentage in each real estate joint venture represents BBX Capital Real Estate's percentage of the contributed capital in each venture, excluding amounts attributable to noncontrolling interests. The operating agreements for many of these ventures provide for a disproportionate allocation of distributions to the extent that certain investors receive specified returns on their investments, and as a result, these percentages do not See Note 8 December 31, 2023 2023 not BBX Capital's aggregate maximum loss exposure in unconsolidated VIEs, which includes joint ventures sponsored by the Altman Companies and by BBX Logistics, is the amount of its equity investment in these entities and the assets of ABBX as of June 30, 2024 14. Basis Differences The aggregate difference between the Company’s investments in unconsolidated real estate joint ventures and its underlying equity in the net assets of such ventures was $17.5 million as of June 30, 2024, one three June 30, 2024 2023, six June 30, 2024 2023, The Main Las Olas As of December 31, 2023, one April 2024, three six June 30, 2024.

Note 7 - Other Assets

Note 7 - Other Assets	6 Months Ended
	Jun. 30, 2024
Notes to Financial Statements
Other Assets Disclosure [Text Block]	7. The Company’s other assets consisted of the following (in thousands): June 30, December 31, 2024 2023 Prepaid assets $ 6,379 9,509 Equity investments - cost method 2,354 2,439 Loans receivable 2,143 2,176 Interest rate cap 1,106 697 Certificate of deposit 5,000 — Receivables from related parties 1,691 2,209 Other 3,909 2,561 Total other assets $ 22,582 19,591 Equity Investments Cost Method The Company has equity investments in limited partnerships that are accounted for under the cost method of accounting. The fair values of these equity investments are not not Loans Receivable The Company has investments in portfolios of residential loans collateralized by mortgages serviced by financial institutions. The following table presents the carrying value of the Company’s loans receivable by loan type (in thousands): June 30, December 31, 2024 2023 First mortgage residential loans $ 1,972 2,005 Second mortgage residential loans 171 171 Total residential loans $ 2,143 2,176 As of June 30, 2024 December 31, 2023, 90 June 30, 2024, Pursuant to the servicing agreements for these loans, the financial institutions are required to advance principal and interest on delinquent loans to the Company up to the collateral value of the delinquent loans as determined by the financial institutions. Included in other liabilities as of each of June 30, 2024 December 2023 Interest Rate Cap The Altis Grand Kendall real estate joint venture entered into an interest rate cap contract as an economic hedge for which hedge accounting was not

Note 8 - Notes Payable and Othe

Note 8 - Notes Payable and Other Borrowings	6 Months Ended
	Jun. 30, 2024
Notes to Financial Statements
Debt Disclosure [Text Block]	8. The table below sets forth information regarding the Company’s notes payable and other borrowings (dollars in thousands): June 30, 2024 December 31, 2023 Carrying Carrying Amount of Amount of Debt Interest Pledged Debt Interest Pledged Balance Rate Assets Balance Rate Assets Community Development District Obligations $ — — — $ 143 2.40 - 3.75 % (1 ) TD Bank Credit Facility 16,823 7.97 % 39,593 24,950 12.83 % (2 ) Regions Bank Revolving Line of Credit 5,026 7.00 % (3 ) 4,716 7.00 % (3 ) First Horizon Bank Revolving Line of Credit (5) 4,850 9.00 % (4 ) 2,750 9.00 % (4 ) Comerica Letters of Credit (6)(7) 800 N/A — 800 N/A — TD Bank Construction Loan (6) 48,654 7.58 % 88,925 27,321 7.59 % 64,055 Other 241 7.59 % — 241 7.59 % — Unamortized debt issuance costs (81 ) (116 ) Total notes payable and other borrowings $ 76,313 $ 60,805 ( 1 As of December 31, 2023, 6 3 ( 2 As of December 31, 2023, ( 3 The collateral is $7.6 million and $5.9 million of cash and cash equivalents held by BBXRE that is included in restricted cash in the Company's statement of financial condition as of June 30, 2024 December 31, 2023, ( 4 The collateral is a blanket lien on BBX Sweet Holdings' assets. ( 5 BBX Capital is the guarantor of the line of credit. ( 6 ABBX is the guarantor of the facility. ( 7 The Company pays an annual two See Note 13 2023 There were no six June 30, 2024 T D Bank Credit Facility On March 13, 2024, March 13, 2026, May 31, 2024, August 30, 2024, November 30, 2024, February 28, 2025. January 2025, ( December 2024. .50% one six In connection with the closing of the amended and restated credit facility, BBX Capital contributed $3.3 million of capital to Renin, and Renin used the funds to pay down a portion of the term loan under the prior facility and for working capital purposes. In addition, BBX Capital Real Estate agreed to maintain a restricted deposit account with TD Bank in the amount of the outstanding balance of the term loan portion of the amended and restated facility. During the period between closing and December 31, 2024, not may one may not no may not As of June 30, 2024, not one not no may Comerica Letter of Credit Facility - Altman LOC Facility The Altman Companies has a credit facility with Comerica Bank (the “Altman LOC Facility") pursuant to which Comerica has committed to provide letters of credit on behalf of the Altman Companies up to an aggregate amount of $4.0 million to fund required deposits under contracts to acquire land for future development joint ventures. The Altman LOC Facility requires the Altman Companies to pay Comerica Bank an annual fee, in advance, equal to 2% per annum of the amount of each letter of credit outstanding under the facility. The facility was scheduled to expire in April 2024; March 2024, April 2026. no one may April 2026 one one April 2026. June 30, 2024, one Regions Bank Revolving Line of Credit - IT'SUGAR Credit Facility In January 2023, June 2024. In July 2024, June 20, 2024, June 20, 2025. one may June 2025 two The Company was in compliance with the financial covenants under all of its credit facilities as of June 30, 2024.

Note 9 - Common Stock

Note 9 - Common Stock	6 Months Ended
	Jun. 30, 2024
Notes to Financial Statements
Equity [Text Block]	9. BBX Capital has two one June 30, 2024 BBX Capital 2021 2021 ) As of June 30, 2024 December 31, 2023. June 30, 2024 June 30, 2024, 2021 2021 May 21, 2024. On January 16, 2024, 2021 January 2024 three October 1, 2024. Compensation cost for restricted stock awards is based on the fair value of the award on the measurement date, which is generally the grant date. The fair value of restricted stock awards is based on the market price of the Company’s common stock on the grant date. For awards that are subject only to service conditions, the Company recognizes compensation costs on a straight-line basis over the requisite service period of the awards, and the impact of forfeitures are recognized when they occur. Share Repurchase Program In January 2022, The timing, price, and number of shares which may may not may During the three six June 30, 2024 not three six June 30, 2023. June 30, 2024,

Note 10 - Revenue Recognition

Note 10 - Revenue Recognition	6 Months Ended
	Jun. 30, 2024
Notes to Financial Statements
Revenue from Contract with Customer [Text Block]	10. The table below sets forth the Company’s revenue disaggregated by category (in thousands): For the Three Months Ended For the Six Months Ended June 30, June 30, 2024 2023 2024 2023 Revenue recognized at a point in time Trade sales - wholesale $ 24,984 26,871 53,607 59,139 Trade sales - retail 30,983 34,332 60,805 65,778 Sales of real estate inventory 629 4,445 1,953 6,217 Total revenue recognized at a point in time 56,596 65,648 116,365 131,134 Revenue recognized over time Construction contract revenue 14,957 36,574 31,404 61,611 Real estate development management fees 636 1,671 1,823 2,538 Real estate property management fees 1,098 965 2,177 1,709 Total revenue recognized over time 16,691 39,210 35,404 65,858 Revenue from customers 73,287 104,858 151,769 196,992 Interest income 1,867 1,674 3,963 4,191 Other revenue 68 312 457 659 Total revenues $ 75,222 106,844 156,189 201,842 The table below sets forth information about the Company's contract assets and contract liabilities associated with contracts with customers: As of June 30, December 31, Contract Assets 2024 2023 Contingent purchase price receivable due from homebuilders $ 4,057 10,044 Cost and estimated earnings in excess of billings on uncompleted contracts 1,673 1,031 Retainage receivable 7,932 14,651 Uninstalled materials and deposits to purchase materials 3,073 5,073 Total contract assets $ 16,735 30,799 Contract Liabilities Billings in excess of costs and estimated earnings on uncompleted contracts $ 6,338 10,733 Retainage payable 15,099 16,859 Contingent purchase price due to homebuilders — 625 Other 407 424 Total contract liabilities $ 21,844 28,641 Contract Assets Contingent purchase price receivables represent estimated variable consideration related to the contingent purchase price due from homebuilders in connection with the sale of real estate inventory to homebuilders at BBXRE’s Beacon Lake Community Development. A contingent purchase price receivable and revenue from the sale of real estate inventory is recognized at the closing of the lot sale with the homebuilder. The contingent purchase price receivable is reversed when BBXRE receives payment from the homebuilder upon the closing of the sale of the home by the homebuilder. The timing of the receipt of the payment from the homebuilders has historically been approximately six two Cost and estimated earnings in excess of billings on uncompleted construction or development contracts represent revenues recognized in excess of amounts billed to customers. The amount represents work performed by BBXRE and not Retainage receivable is an amount, generally ten June 30, 2024 December 31, 2024 2025, Uninstalled materials and deposits to purchase materials represent funds received from the customer to purchase materials for the project or to provide deposits for items that range from lumber and other construction materials to appliances and fixtures. Contract Liabilities Billings in excess of costs and estimated earnings on uncompleted contracts represent the Company's obligation to perform on uncompleted contracts with customers for which the Company has received payment or for which the contract receivable is outstanding. The amounts are reversed when the work is performed by BBXRE. The billings in excess of costs and estimated earnings as of March 31, 2024 three June 30, 2024, December 31, 2023 six June 30, 2024. Retainage payable represents amounts withheld by the Company that are payable to subcontractors when certain milestones are reached or when the contract is completed. The contingent purchase price due to a homebuilder was variable consideration recognition in connection with the sale of real estate inventory at the Beacon Lake Community Development to the homebuilder. The amount was reversed when BBXRE paid the homebuilder. Concentration of Revenues with Major Customers During the three six June 30, 2024 three three three June 30, 2024 three June 30, 2024 three six June 30, 2024 six June 30, 2024 During the three six June 30, 2023 three three three June 30, 2023 three June 30, 2023 three six June 30, 2023 six June 30, 2023 During the three six June 30, 2024, During the three six June 30, 2024 seven three six June 30, 2023, six

Note 11 - Income Taxes

Note 11 - Income Taxes	6 Months Ended
	Jun. 30, 2024
Notes to Financial Statements
Income Tax Disclosure [Text Block]	11. BBX Capital and its subsidiaries file a consolidated U.S. federal income tax return and income tax returns in various state and foreign jurisdictions. Effective income tax rates for interim periods are based upon the Company’s then current estimated annual rate, which varies based upon the Company’s estimate of taxable income or loss and the mix of taxable income or loss in the various states and foreign jurisdictions in which the Company operates. The Company’s effective tax rate was applied to income or loss before income taxes reduced by net income or losses attributable to noncontrolling interests in consolidated entities taxed as partnerships and net losses in foreign jurisdictions in which no 2023, The Company’s effective income tax rate for the three six June 30, 2024 The Company’s effective income tax rate, inclusive of the effect of certain discrete items, for the three six June 30, 2023 not BVH's federal tax filings, as well as certain of its state filings, covering tax periods prior to and including the spin-off of the Company from BVH are under examination, and accordingly, such examinations include an audit of the Company, including our subsidiaries. The Company has received requests for information in connection with at least one no no

Note 12 - Earnings Per Share

Note 12 - Earnings Per Share	6 Months Ended
	Jun. 30, 2024
Notes to Financial Statements
Earnings Per Share [Text Block]	12. Basic earnings per share is computed by dividing net income available to BBX Capital’s shareholders by the weighted average number of common shares outstanding for the period. Diluted earnings per share is computed in the same manner as basic earnings per share but also reflects potential dilution that could occur if restricted stock awards issued by BBX Capital were vested. Restricted stock awards, if dilutive, are considered in the weighted average number of dilutive common shares outstanding based on the treasury stock method. The table below sets forth the computation of basic and diluted earnings per common share (in thousands, except per share data): For the Three Months Ended For the Six Months Ended June 30, June 30, 2024 2023 2024 2023 Basic earnings per share Numerator: Net (loss) income $ (9,809 ) (7,395 ) (22,461 ) 128 Net income attributable to noncontrolling interests (170 ) (606 ) (554 ) (226 ) Net loss available to shareholders $ (9,979 ) (8,001 ) (23,015 ) (98 ) Denominator: Basic weighted average number of common shares outstanding 13,561 14,354 13,729 14,354 Basic loss per share $ (0.74 ) (0.56 ) (1.68 ) (0.01 ) Diluted loss per share Numerator: Net loss available to shareholders $ (9,979 ) (8,001 ) (23,015 ) (98 ) Denominator: Basic weighted average number of common shares outstanding 13,561 14,354 13,729 14,354 Effect of dilutive restricted stock awards — — — — Diluted weighted average number of common shares outstanding 13,561 14,354 13,729 14,354 Diluted loss per share $ (0.74 ) (0.56 ) (1.68 ) (0.01 ) During the three six June 30, 2024 not three six June 30, 2023, not

Note 13 - Noncontrolling Intere

Note 13 - Noncontrolling Interests	6 Months Ended
	Jun. 30, 2024
Notes to Financial Statements
Noncontrolling Interest Disclosure [Text Block]	13. Redeemable Noncontrolling Interest ABBX June 30, 2024 December 31, 2023, may IT'SUGAR During the three six June 30, 2023, August 2023, August 2023, Other Noncontrolling Interests The Company's other noncontrolling interests consisted of the following (in thousands): June 30, December 31, 2024 2023 Consolidated real estate VIEs $ 57,071 54,707 AMC 344 138 Restaurant 120 123 Total other noncontrolling interests $ 57,535 54,968 I ncome/(Loss) Attributable to Noncontrolling Interests Income (loss) attributable to noncontrolling interests, including redeemable noncontrolling interests, consisted of the following (in thousands): For the Three Months Ended For the Six Months Ended June 30, June 30, 2024 2023 2024 2023 IT'SUGAR $ — 34 — (171 ) ABBX 64 88 128 88 Consolidated real estate VIEs (22 ) 480 166 208 AMC 140 — 207 — Restaurant (12 ) 4 53 101 Net income (loss) attributable to noncontrolling interests $ 170 606 554 226

Note 14 - Commitments and Conti

Note 14 - Commitments and Contingencies	6 Months Ended
	Jun. 30, 2024
Notes to Financial Statements
Commitments Contingencies and Guarantees [Text Block]	14. Litigation In the ordinary course of business, the Company is party to lawsuits as plaintiff or defendant involving its operations and activities. Additionally, from time to time in the ordinary course of business, the Company is involved in disputes with existing and former employees, vendors, taxing jurisdictions, and various other parties and also receives individual consumer complaints as well as complaints received through regulatory and consumer agencies. The Company takes these matters seriously and attempts to resolve any such issues as they arise. Reserves are accrued for matters in which management believes it is probable that a loss will be incurred and the amount of such loss can be reasonably estimated. Management does not may may Adverse judgments and the costs of defending or resolving legal claims may may not not There were no June 30, 2024 Other Commitments and Guarantees BBX Capital has guaranteed certain obligations of its subsidiaries and unconsolidated real estate joint ventures, including the following: ● BBX Capital is a guarantor on a lease executed by Renin which expires in November 2029 ● BBX Capital is a guarantor on certain notes payable by its wholly-owned subsidiaries. See Note 8 ● As described in Note 6, third two June 30, 2024, June 30, 2024, June 30, 2024 December 31, 2023, not ● During 2023, third third April 2024 first . not June 30, 2024. June 30, 2024, not

Note 15 - Fair Value Measuremen

Note 15 - Fair Value Measurement	6 Months Ended
	Jun. 30, 2024
Notes to Financial Statements
Fair Value Disclosures [Text Block]	15. Fair value is defined as the price that would be received on the sale of an asset or paid to transfer a liability in an orderly transaction between market participants at the measurement date. There are three The accounting guidance for fair value measurements defines an input fair value hierarchy that has three 1 3 The input fair value hierarchy is summarized below: Level 1: Unadjusted quoted prices in active markets for identical assets or liabilities Level 2: Unadjusted quoted prices in active markets for similar assets or liabilities, or unadjusted quoted prices for identical or similar assets or liabilities in markets that are not Level 3: Unobservable inputs for the asset and liability There were no June 30, 2024 December 31, 2023. Financial Disclosures about Fair Value of Financial Instruments The tables below set forth information regarding the Company’s consolidated financial instruments (in thousands): Fair Value Measurements Using Quoted Prices Carrying in Active Significant Amount Fair Value Markets Other Significant As of As of for Identical Observable Unobservable June 30, June 30, Assets Inputs Inputs 2024 2024 (Level 1) (Level 2) (Level 3) Financial assets: Cash and cash equivalents $ 116,049 116,049 116,049 — — Restricted cash 25,729 25,729 25,729 — — Securities available for sale 10,808 10,808 9,978 830 — Certificate of deposit 5,000 5,000 — 5,000 — Interest rate caps 1,106 1,106 — 1,106 — Financial liabilities: Notes payable and other borrowings 76,313 76,117 — — 76,117 Fair Value Measurements Using Quoted Prices Carrying in Active Significant Amount Fair Value Markets Other Significant As of As of for Identical Observable Unobservable December 31, December 31, Assets Inputs Inputs 2023 2023 (Level 1) (Level 2) (Level 3) Financial assets: Cash and cash equivalents $ 90,277 90,277 90,277 — — Restricted cash 21,307 21,307 21,307 — — Securities available for sale 44,576 44,576 43,751 825 — Note receivable from BVH 35,000 35,000 — — 35,000 Interest rate caps 697 697 — 697 — Financial liabilities: Notes payable and other borrowings 60,805 60,771 — — 60,771 Management has made estimates of fair value that it believes to be reasonable. However, because there is no 3 may not may not may not The amounts reported in the condensed consolidated statements of financial condition for cash and cash equivalents and restricted cash approximate fair value. The estimated fair values of the Company’s securities available for sale were measured using the market approach with Level 2 1 The estimated fair value of the Company’s certificate of deposit was measured using the market approach with Level 2 The estimated fair value of the Company’s note receivable from BVH was measured using the income approach with Level 3 January 2024. The fair values of the Company’s Community Development Bonds, which are included in notes payable and other borrowings as of December 31, 2023, 3 The fair values of the Company’s notes payable and other borrowings (other than the Company's Community Development Bonds) were measured using the income approach with Level 3 The fair value of an interest rate cap derivative is included in other assets in the Company's statement of financial condition as of June 30, 2024 December 31, 2023. 2 The Company’s financial instruments also include trade accounts receivable, accounts payable, and accrued liabilities. The carrying amount of these financial instruments approximate their fair values due to their short-term maturities. The Company is exposed to credit related losses in the event of non-performance by counterparties to the financial instruments with a maximum exposure equal to the carrying amount of the assets. The Company’s exposure to credit risk consists primarily of accounts receivable balances.

Note 16 - Certain Relationships

Note 16 - Certain Relationships and Related Party Transactions	6 Months Ended
	Jun. 30, 2024
Notes to Financial Statements
Related Party Transactions Disclosure [Text Block]	16. The Company may may January 17, 2024, John E. Abdo, the Company’s Vice Chairman, is the principal shareholder and Chief Executive Officer of the Abdo Companies, Inc. During the three six June 30, 2024 three six June 30, 2023, During each of the three six June 30, 2024, The Company earns property management and development management fees from property management agreements and development service contracts with certain real estate joint venture entities in which the Company is the managing member and other affiliated entities, including entities in which Mr. Altman holds investments. Property management and development management fees included in the Company's condensed consolidated statement of operations and comprehensive income from these affiliates during the three six June 30, 2024 , three six June 30, 2023 three six June 30, 2024 three six June 30, 2023. June 30, 2024 December 31, 2023 Certain of the Company's executive officers (i) have made investments with their personal funds as non-managing members in the Altis Grand Kendall joint venture that is consolidated in the Company's financial statements and (ii) may may two The Altman Companies and BBX Logistics have each established a separate employee incentive program that provides loans to employees to invest in the managing members of real estate joint ventures sponsored by the Altman Companies or BBX Logistics, as applicable. The loans generally accrue interest at the Prime Rate plus a specified spread and are secured by the employees' membership interests in the managing member entities. The membership interests vest upon the achievement of certain project milestones related to the development and sale of the applicable projects, and employees must be employed by the Altman Companies or BBX Logistics, as applicable, upon the achievement of such milestones. Further, the loans are payable upon the sale of the applicable projects. Membership interests in the managing members of real estate joint ventures held by employees that are funded by loans provided by the Altman Companies or BBX Logistics that are non-recourse either in whole or in part, are treated as equity options for accounting purposes. The Company recognizes the fair value of the arrangements at the grant date as compensation expense on a straight-line basis over the estimated service period, including the implied service period related to the applicable milestones. The compensation expense for these awards was $7,000 and $0.4 million, respectively, for the three six June 30, 2024 2023 June 30, 2024. Upon the consummation of the spin-off of the Company from BVH, all agreements with BVH were terminated and replaced with a Transition Services Agreement, Tax Matters Agreement, and Employee Matters Agreement. Upon the acquisition of BVH by HGV, these agreements were terminated. Although the Company temporarily provided transition services related to risk management to BVH and HGV following the termination of the Transition Services Agreement in January 2024, no During the three six June 30, 2024, January 2024. three six June 30, 2023, June 30, 2024 December 31, 2023, In connection with the spin-off, BVH also issued a $75.0 million note payable to BBX Capital that accrued interest at a rate of 6% per annum and required payments of interest on a quarterly basis. All outstanding amounts under the note were to become due and payable on September 30, 2025 December 2021, May 2023, three six June 30, 2023 three six June 30, 2024,

Note 17 - Segment Reporting

Note 17 - Segment Reporting	6 Months Ended
	Jun. 30, 2024
Notes to Financial Statements
Segment Reporting Disclosure [Text Block]	17. Operating segments are defined as components of an enterprise about which separate financial information is available that is regularly reviewed by the chief operating decision maker (“CODM”) in assessing performance and deciding how to allocate resources. Reportable segments consist of one The information provided for segment reporting is obtained from internal reports utilized by the Company’s CODM, and the presentation and allocation of assets and results of operations may not not The Company’s three 1 The amounts set forth in the column entitled “Other” include the Company’s investments in various operating businesses, including a controlling financial interest in a restaurant acquired in connection with a loan receivable default. The amounts set forth in the column entitled “Reconciling Items and Eliminations” include unallocated corporate general and administrative expenses, interest income on the note receivable from BVH for the six June 30, 2024 three six June 30, 2023, The Company evaluates segment performance based on segment income or loss before income taxes. The table below sets forth the Company’s segment information as of and for the three June 30, 2024 Revenues: BBX Capital Real Estate BBX Sweet Holdings Renin Other Reconciling Items and Eliminations Segment Total Trade sales $ — 31,892 22,435 1,646 (6 ) 55,967 Sales of real estate inventory 629 — — — — 629 Revenue from construction contracts 14,957 — — — — 14,957 Real estate development and property management fees 1,734 — — — — 1,734 Interest income 1,662 — — — 205 1,867 Other revenue 51 — — 267 (250 ) 68 Total revenues 19,033 31,892 22,435 1,913 (51 ) 75,222 Costs and expenses: Cost of trade sales — 20,674 19,203 569 (5 ) 40,441 Cost of revenue from construction contracts 15,432 — — — — 15,432 Interest expense 30 573 567 2 (533 ) 639 Recoveries from loan losses, net (247 ) — — — — (247 ) Impairment losses 218 — — — — 218 Selling, general and administrative expenses 5,943 15,585 3,320 1,596 6,862 33,306 Total costs and expenses 21,376 36,832 23,090 2,167 6,324 89,789 Operating losses (2,343 ) (4,940 ) (655 ) (254 ) (6,375 ) (14,567 ) Equity in net earnings of unconsolidated real estate joint ventures 1,676 — — — — 1,676 Other income 247 145 2 7 88 489 Foreign exchange gain — 15 220 — — 235 Loss before income taxes $ (420 ) (4,780 ) (433 ) (247 ) (6,287 ) (12,167 ) Total assets $ 351,412 174,824 77,507 5,232 36,675 645,650 Expenditures for property and equipment $ 8 2,018 168 4 4 2,202 Depreciation and amortization $ (253 ) 2,052 832 44 103 2,778 Debt accretion and amortization $ — (77 ) 214 — — 137 Cash and cash equivalents $ 73,873 4,475 288 1,357 36,056 116,049 Real estate equity method investments $ 48,172 — — — — 48,172 Goodwill $ 31,233 14,274 4,140 — — 49,647 Notes payable and other borrowings $ 49,454 26,656 16,742 — (16,539 ) 76,313 The table below sets forth the Company’s segment information as of and for the three June 30, 2023 BBX Capital Real Estate BBX Sweet Holdings Renin Other Reconciling Items and Eliminations Segment Total Revenues: Trade sales $ — 35,013 24,344 1,860 (14 ) 61,203 Sales of real estate inventory 4,445 — — — — 4,445 Revenue from construction contracts 36,574 — — — — 36,574 Real estate development and management fees 2,636 — — — — 2,636 Interest income 2,111 — — — (437 ) 1,674 Other revenue 50 — — 453 (191 ) 312 Total revenues 45,816 35,013 24,344 2,313 (642 ) 106,844 Costs and expenses: Cost of trade sales — 21,902 22,415 624 (14 ) 44,927 Cost of real estate inventory sold 959 — — — — 959 Cost of revenue from construction contracts 38,129 — — — — 38,129 Interest expense 35 375 1,152 1 (863 ) 700 Recoveries from loan losses, net (2,507 ) — — — — (2,507 ) Selling, general and administrative expenses 6,326 15,217 3,991 1,680 7,092 34,306 Total costs and expenses 42,942 37,494 27,558 2,305 6,215 116,514 Operating income (losses) 2,874 (2,481 ) (3,214 ) 8 (6,857 ) (9,670 ) Equity in net earnings of unconsolidated real estate joint ventures 728 — — — — 728 Gain on the consolidation of investment in real estate joint ventures 27 — — — — 27 Other income (expense) 649 24 (5 ) 6 42 716 Foreign exchange loss — (18 ) (470 ) — — (488 ) Income (loss) before income taxes $ 4,278 (2,475 ) (3,689 ) 14 (6,815 ) (8,687 ) Total assets $ 348,321 170,907 93,091 6,775 54,632 673,726 Expenditures for property and equipment $ 9 3,098 457 80 2 3,646 Depreciation and amortization $ (610 ) 2,282 878 42 1,037 3,629 Debt accretion and amortization $ 33 (17 ) (51 ) — — (35 ) Cash and cash equivalents $ 56,444 3,336 648 2,366 18,675 81,469 Real estate equity method investments $ 61,189 — — — — 61,189 Goodwill $ 33,877 14,274 4,140 — — 52,291 Notes payable and other borrowings $ 2,343 18,920 44,025 1 (27,450 ) 37,839 The table below sets forth the Company’s segment information as of and for the six June 30, 2024 Revenues: BBX Capital Real Estate BBX Sweet Holdings Renin Other Reconciling Items and Eliminations Segment Total Trade sales $ — 62,136 47,999 4,287 (10 ) 114,412 Sales of real estate inventory 1,953 — — — — 1,953 Revenue from construction contracts 31,404 — — — — 31,404 Real estate development and property management fees 4,000 — — — — 4,000 Interest income 3,539 — — — 424 3,963 Other revenue 102 — — 785 (430 ) 457 Total revenues 40,998 62,136 47,999 5,072 (16 ) 156,189 Costs and expenses: Cost of trade sales — 40,442 40,221 1,338 (9 ) 81,992 Cost of real estate inventory sold 321 — — — — 321 Cost of revenue from construction contracts 35,638 — — — — 35,638 Interest expense 59 1,043 1,402 3 (999 ) 1,508 Recoveries from loan losses, net (824 ) — — — — (824 ) Impairment losses 218 — — — — 218 Selling, general and administrative expenses 12,815 30,977 7,162 3,596 14,169 68,719 Total costs and expenses 48,227 72,462 48,785 4,937 13,161 187,572 Operating (losses) income (7,229 ) (10,326 ) (786 ) 135 (13,177 ) (31,383 ) Equity in net earnings of unconsolidated real estate joint ventures 1,717 — — — — 1,717 Other income 688 646 2 13 85 1,434 Foreign exchange (loss) gain — (1 ) 707 — — 706 (Loss) income before income taxes $ (4,824 ) (9,681 ) (77 ) 148 (13,092 ) (27,526 ) Expenditures for property and equipment $ 8 3,557 378 8 4 3,955 Depreciation and amortization $ (649 ) 3,889 1,672 89 206 5,207 Debt accretion and amortization $ 5 14 224 — — 243 The table below sets forth the Company’s segment information as of and for the six June 30, 2023 Revenues: BBX Capital Real Estate BBX Sweet Holdings Renin Other Reconciling Items and Eliminations Segment Total Trade sales $ — 67,738 52,320 4,876 (17 ) 124,917 Sales of real estate inventory 6,217 — — — — 6,217 Revenue from construction contracts 61,611 — — — — 61,611 Real estate development and management fees 4,247 — — — — 4,247 Interest income 4,085 — — — 106 4,191 Other revenue 101 — — 889 (331 ) 659 Total revenues 76,261 67,738 52,320 5,765 (242 ) 201,842 Costs and expenses: Cost of trade sales — 42,448 48,422 1,481 (17 ) 92,334 Cost of real estate inventory sold 1,537 — — — — 1,537 Cost of revenue from construction contracts 62,318 — — — — 62,318 Interest expense 46 707 2,273 2 (1,593 ) 1,435 Recoveries from loan losses, net (3,107 ) — — — — (3,107 ) Selling, general and administrative expenses 12,566 29,758 7,839 3,838 14,083 68,084 Total costs and expenses 73,360 72,913 58,534 5,321 12,473 222,601 Operating income (losses) 2,901 (5,175 ) (6,214 ) 444 (12,715 ) (20,759 ) Equity in net earnings of unconsolidated real estate joint ventures 1,832 — — — — 1,832 Gain on the consolidation of The Altman Companies 6,195 — — — — 6,195 Gain on the consolidation of investment in real estate joint ventures 10,882 — — — — 10,882 Other income (expense) 344 224 (4 ) 2,262 61 2,887 Foreign exchange loss — (32 ) (502 ) — — (534 ) Income (loss) before income taxes $ 22,154 (4,983 ) (6,720 ) 2,706 (12,654 ) 503 Expenditures for property and equipment $ 9 8,167 741 128 15 9,060 Depreciation and amortization $ (806 ) 4,084 1,745 81 1,145 6,249 Debt accretion and amortization $ 53 (11 ) (9 ) — — 33

Note 18 - Subsequent Events

Note 18 - Subsequent Events	6 Months Ended
	Jun. 30, 2024
Notes to Financial Statements
Subsequent Events [Text Block]	18. Subsequent events have been evaluated through the date the financial statements were available to be issued. As of such date, there were no

Insider Trading Arrangements

Insider Trading Arrangements	6 Months Ended
	Jun. 30, 2024
Insider Trading Arr Line Items
Material Terms of Trading Arrangement [Text Block]	OTHER
Rule 10b5-1 Arrangement Terminated [Flag]	false
Rule 10b5-1 Arrangement Adopted [Flag]	false
Non-Rule 10b5-1 Arrangement Terminated [Flag]	false
Non-Rule 10b5-1 Arrangement Adopted [Flag]	false

Significant Accounting Policies

Significant Accounting Policies (Policies)	6 Months Ended
	Jun. 30, 2024
Accounting Policies [Abstract]
Consolidation, Subsidiaries or Other Investments, Consolidated Entities, Policy [Policy Text Block]	Organization BBX Capital, Inc. (referred to together with its subsidiaries as the “Company,” “we,” “us,” or “our,” and without its subsidiaries as “BBX Capital”) is a Florida-based diversified holding company whose principal holdings are BBX Capital Real Estate LLC (“BBX Capital Real Estate” or “BBXRE”), BBX Sweet Holdings, LLC (“BBX Sweet Holdings” or “BBXSH”), and Renin Holdings, LLC (“Renin”). Principal Holdings The Company’s principal holdings are BBX Capital Real Estate, BBX Sweet Holdings, and Renin. BBX Capital Real Estate BBX Capital Real Estate is primarily engaged in the acquisition, development, and sale of multifamily rental apartment communities, warehouse and logistics facilities, and single-family master-planned housing communities located primarily in Florida. As part of its real estate development activities, BBX Capital Real Estate invests in developments primarily through joint ventures in which it serves as the managing member, and BBX Capital Real Estate also generates fees from various services related to these developments, including acquisition, development management, general contractor, and property management services. Since November 2018, January 2023, 2021, 2012, BBX Sweet Holdings BBX Sweet Holdings is engaged in the ownership and management of operating businesses in the confectionery industry, including (i) IT’SUGAR, a specialty candy retailer in over 100 one August 2023, August 2023, Renin Renin is engaged in the design, manufacture, and distribution of sliding doors, door systems and hardware, and home décor products and operates through its headquarters in Canada and manufacturing and distribution facilities in the United States and Canada. In addition to its own manufacturing activities, Renin also sources certain products and raw materials from China, Brazil, and certain other countries. Other In addition to its principal holdings, the Company has investments in other operating businesses, including a restaurant located in South Florida that was acquired in 2018 January 2024, January 2024, January 2024, no
Basis of Accounting, Policy [Policy Text Block]	Basis of Financial Statement Presentation The condensed consolidated financial statements of the Company include the consolidated financial statements of BBX Capital and its wholly-owned subsidiaries, other entities in which BBX Capital or its wholly-owned subsidiaries hold controlling financial interests, and any VIEs in which BBX Capital or one In November 2018, January 31, 2023 ( three six June 30, 2023 one January 31, 2023 February 1, 2023 June 30, 2023. In the Company’s opinion, the financial information furnished herein reflects all adjustments consisting of normal recurring items necessary for a fair presentation of its financial position, results of operations, and cash flows for the interim periods reported in this Quarterly Report on Form 10 not 10 10 December 31, 2023 ( 2023 March 15, 2024.
Use of Estimates, Policy [Policy Text Block]	Use of Estimates The preparation of financial statements prepared in conformity with GAAP require the Company to make estimates and assumptions, including assumptions about current and future economic and market conditions which affect reported amounts and related disclosures in the Company’s financial statements, and actual results could differ materially from those estimates. Due to, among other things, the impact of the inflationary and geopolitical environment, including the impact of interest rates, decreased consumer demand, labor shortages, supply chain issues, and economic uncertainty, actual conditions could materially differ from the Company’s expectations and estimates, which would materially affect the Company’s results of operations and financial condition. The severity, magnitude, and duration, as well as the economic consequences of these conditions are uncertain, rapidly changing, and difficult to predict. As a result, the Company’s accounting estimates and assumptions may
Impact of the COVID-19 Pandemic and Current Economic Issues, Policy [Policy Text Block]	Impact of Current Economic Issues The Company and the industries in which it operates have been impacted by economic trends in the U.S. and global economies, including (i) decreased consumer demand, (ii) disruptions in global supply chains, (iii) a general labor shortage and increases in wages, (iv) increased economic uncertainty, (v) inflationary pressures and higher costs to operate the Company’s businesses, including higher insurance costs, and (vi) higher interest rates. In light of the uncertain duration and impact of current economic trends, the Company has maintained significant liquidity. As of June 30, 2024 one Inflationary and economic trends have and may 525 March 2022 2023 not November While we have taken steps to increase the prices of our products, we do not no BBXRE's real estate assets are primarily located in Florida, and economic conditions in the Florida real estate market could adversely affect our earnings and financial condition. In 2023, third may Similarly, IT’SUGAR in 2023 not Higher interest rates on borrowings, global supply chain disruptions and increases in commodity prices have also contributed to an increase in Renin’s costs, including costs related to shipping and raw materials, as well as delays in its supply chains, all of which have: (i) negatively impacted Renin’s product costs and gross margin, (ii) increased the risk that Renin will be unable to fulfill customer orders, and (iii) negatively impacted Renin’s working capital and cash flow due to increased inventory in transit, a prolonged period between when it is required to pay its suppliers and when it is paid by its customers, and (iv) an overall decline in its gross margin. While Renin has increased the price of many of its products, Renin’s gross margin has nonetheless been negatively impacted by these cost pressures. Additionally, the negotiation of increased prices increases the risk that customers will pursue alternative sources for Renin’s products, which may may The impact of these factors contributed to Renin's inability to comply with covenants under its credit facility with TD Bank. On March 13, 2024, 8 1 may may may
New Accounting Pronouncements, Policy [Policy Text Block]	Recently Adopted and Future Adoption of Recently Issued Accounting Pronouncements The Financial Accounting Standards Board ("FASB") has issued the following accounting pronouncements and guidance relevant to the Company's operations which had not January 1, 2024: Accounting Standards Update ("ASU") ASU No. 2024 1, 718 718, Stock Compensation December 15, 2024 first not ASU No. 2023 09, (Topic 740 5 five December 31, 2024, not not ASU No. 2023 07, (Topic 280 not December 31, 2023 December 31, 2024. not ASU No. 2023 05, 805 60 805, Business Combinations not January 1, 2025, January 1, 2025 may not not

Note 2 - Securities Available_2

Note 2 - Securities Available-for-sale (Tables)	6 Months Ended
	Jun. 30, 2024
Notes Tables
Debt Securities, Available-for-Sale [Table Text Block]	As of June 30, 2024 Gross Gross Amortized Unrealized Unrealized Fair Cost Gains Losses Value Available-for-sale U.S. Treasury and federal agency $ 9,979 — (1 ) 9,978 Community Development District bonds 820 10 — 830 Total available-for-sale $ 10,799 10 (1 ) 10,808 As of December 31, 2023 Gross Gross Amortized Unrealized Unrealized Fair Cost Gains Losses Value Available-for-sale U.S. Treasury and federal agency $ 43,738 13 — 43,751 Community Development District bonds 820 5 — 825 Total available-for-sale $ 44,558 18 — 44,576

Note 3 - Trade Accounts Recei_2

Note 3 - Trade Accounts Receivable and Construction Contracts Receivable (Tables)	6 Months Ended
	Jun. 30, 2024
Notes Tables
Schedule of Accounts, Notes, Loans and Financing Receivable [Table Text Block]	June 30, December 31, 2024 2023 Trade accounts receivable $ 16,667 18,563 Allowance for expected credit losses (166 ) (222 ) Total trade accounts receivables $ 16,501 18,341
Contract with Customer, Asset, Allowance for Credit Loss [Table Text Block]	June 30, December 31, 2024 2023 Construction contracts receivable $ 7,049 13,525 Allowance for expected credit losses — — Total construction contracts receivable $ 7,049 13,525

Note 4 - Trade Inventory (Table

Note 4 - Trade Inventory (Tables)	6 Months Ended
	Jun. 30, 2024
Notes Tables
Schedule of Inventory, Current [Table Text Block]	June 30, December 31, 2024 2023 Raw materials $ 5,400 5,569 Paper goods and packaging materials 1,581 1,571 Work in process 1,364 618 Finished goods 27,206 27,356 Total trade inventory 35,551 35,114 Inventory reserve (1,701 ) (1,278 ) Total trade inventory, net $ 33,850 33,836

Note 5 - Real Estate (Tables)

Note 5 - Real Estate (Tables)	6 Months Ended
	Jun. 30, 2024
Notes Tables
Schedule of Real Estate Properties [Table Text Block]	June 30, December 31, 2024 2023 Real estate held-for-sale $ 2,477 2,688 Real estate held-for-investment 2,766 2,981 Real estate inventory 6,540 6,117 Rental properties under development 88,925 64,055 Predevelopment costs 6,822 4,813 Total real estate $ 107,530 80,654

Note 6 - Investments in and A_2

Note 6 - Investments in and Advances to Consolidated and Unconsolidated VIEs (Tables)	6 Months Ended
	Jun. 30, 2024
Notes Tables
Equity Method Investments [Table Text Block]	Real Estate Joint Ventures (1) ABBX AMC Total Cash $ 3,159 — 597 3,756 Restricted cash — 10,186 — 10,186 Trade accounts receivable, net — — 377 377 Real estate 90,615 — — 90,615 Investment in and advances to unconsolidated real estate joint ventures 46,168 — — 46,168 Other assets 1,106 — 300 1,406 Total assets $ 141,048 10,186 1,274 152,508 Accounts payable 108 — 20 128 Accrued expenses 329 — 210 539 Other liabilities — — 55 55 Notes payable and other borrowings 48,654 — — 48,654 Total liabilities $ 49,091 — 285 49,376 Noncontrolling interest $ 57,071 5,091 344 62,506 The assets and liabilities of the Company's consolidated VIEs as of December 31, 2023 that are included in the Company’s consolidated statement of financial position are as follows (in thousands): Real Estate Joint Ventures (1) ABBX AMC Total Cash $ 4,045 — 476 4,521 Restricted cash — 10,089 — 10,089 Trade accounts receivable, net — — 385 385 Real estate 64,055 — — 64,055 Investment in and advances to unconsolidated real estate joint ventures 39,821 — — 39,821 Other assets 698 — 292 990 Total assets $ 108,619 10,089 1,153 119,861 Accounts payable — — 16 16 Accrued expenses 140 9 200 349 Other liabilities — — 1,833 1,833 Notes payable and other borrowings 27,321 — — 27,321 Total liabilities $ 27,461 9 2,049 29,519 Noncontrolling interest $ 54,707 5,045 137 59,889
Schedule of Variable Interest Entities [Table Text Block]	June 30, December 31, 2024 Ownership (1) 2023 Ownership (1) Altis Grand Central $ 604 1.49 % 636 1.49 % Altis Lake Willis Phase 1 7,404 1.68 7,126 1.68 Altis Lake Willis Phase 2 3,502 5.10 3,398 5.10 Altis Grand at Suncoast 11,652 12.31 12,195 12.31 Altis Blue Lake 4,953 1.68 4,736 1.68 Altis Santa Barbara 7,520 5.10 6,425 5.10 Altis Twin Lakes 6,165 11.39 3,961 11.39 The Park at Delray 2,871 10.00 2,800 10.00 The Park at Lakeland 1,220 50.00 — — The Park at Davie 881 50.00 — — Marbella 1,038 70.00 1,043 70.00 The Main Las Olas — 3.41 479 3.41 Sky Cove 119 26.25 118 26.25 Sky Cove South 116 26.25 1,001 26.25 Other 127 158 Total $ 48,172 44,076

Note 7 - Other Assets (Tables)

Note 7 - Other Assets (Tables)	6 Months Ended
	Jun. 30, 2024
Notes Tables
Schedule of Other Assets [Table Text Block]	June 30, December 31, 2024 2023 Prepaid assets $ 6,379 9,509 Equity investments - cost method 2,354 2,439 Loans receivable 2,143 2,176 Interest rate cap 1,106 697 Certificate of deposit 5,000 — Receivables from related parties 1,691 2,209 Other 3,909 2,561 Total other assets $ 22,582 19,591
Schedule of Financing Receivables [Table Text Block]	June 30, December 31, 2024 2023 First mortgage residential loans $ 1,972 2,005 Second mortgage residential loans 171 171 Total residential loans $ 2,143 2,176

Note 8 - Notes Payable and Ot_2

Note 8 - Notes Payable and Other Borrowings (Tables)	6 Months Ended
	Jun. 30, 2024
Notes Tables
Schedule of Long-Term Debt Instruments [Table Text Block]	June 30, 2024 December 31, 2023 Carrying Carrying Amount of Amount of Debt Interest Pledged Debt Interest Pledged Balance Rate Assets Balance Rate Assets Community Development District Obligations $ — — — $ 143 2.40 - 3.75 % (1 ) TD Bank Credit Facility 16,823 7.97 % 39,593 24,950 12.83 % (2 ) Regions Bank Revolving Line of Credit 5,026 7.00 % (3 ) 4,716 7.00 % (3 ) First Horizon Bank Revolving Line of Credit (5) 4,850 9.00 % (4 ) 2,750 9.00 % (4 ) Comerica Letters of Credit (6)(7) 800 N/A — 800 N/A — TD Bank Construction Loan (6) 48,654 7.58 % 88,925 27,321 7.59 % 64,055 Other 241 7.59 % — 241 7.59 % — Unamortized debt issuance costs (81 ) (116 ) Total notes payable and other borrowings $ 76,313 $ 60,805

Note 10 - Revenue Recognition (

Note 10 - Revenue Recognition (Tables)	6 Months Ended
	Jun. 30, 2024
Notes Tables
Disaggregation of Revenue [Table Text Block]	For the Three Months Ended For the Six Months Ended June 30, June 30, 2024 2023 2024 2023 Revenue recognized at a point in time Trade sales - wholesale $ 24,984 26,871 53,607 59,139 Trade sales - retail 30,983 34,332 60,805 65,778 Sales of real estate inventory 629 4,445 1,953 6,217 Total revenue recognized at a point in time 56,596 65,648 116,365 131,134 Revenue recognized over time Construction contract revenue 14,957 36,574 31,404 61,611 Real estate development management fees 636 1,671 1,823 2,538 Real estate property management fees 1,098 965 2,177 1,709 Total revenue recognized over time 16,691 39,210 35,404 65,858 Revenue from customers 73,287 104,858 151,769 196,992 Interest income 1,867 1,674 3,963 4,191 Other revenue 68 312 457 659 Total revenues $ 75,222 106,844 156,189 201,842
Contract with Customer, Contract Asset, Contract Liability, and Receivable [Table Text Block]	As of June 30, December 31, Contract Assets 2024 2023 Contingent purchase price receivable due from homebuilders $ 4,057 10,044 Cost and estimated earnings in excess of billings on uncompleted contracts 1,673 1,031 Retainage receivable 7,932 14,651 Uninstalled materials and deposits to purchase materials 3,073 5,073 Total contract assets $ 16,735 30,799 Contract Liabilities Billings in excess of costs and estimated earnings on uncompleted contracts $ 6,338 10,733 Retainage payable 15,099 16,859 Contingent purchase price due to homebuilders — 625 Other 407 424 Total contract liabilities $ 21,844 28,641

Note 12 - Earnings Per Share (T

Note 12 - Earnings Per Share (Tables)	6 Months Ended
	Jun. 30, 2024
Notes Tables
Schedule of Earnings Per Share, Basic and Diluted [Table Text Block]	For the Three Months Ended For the Six Months Ended June 30, June 30, 2024 2023 2024 2023 Basic earnings per share Numerator: Net (loss) income $ (9,809 ) (7,395 ) (22,461 ) 128 Net income attributable to noncontrolling interests (170 ) (606 ) (554 ) (226 ) Net loss available to shareholders $ (9,979 ) (8,001 ) (23,015 ) (98 ) Denominator: Basic weighted average number of common shares outstanding 13,561 14,354 13,729 14,354 Basic loss per share $ (0.74 ) (0.56 ) (1.68 ) (0.01 ) Diluted loss per share Numerator: Net loss available to shareholders $ (9,979 ) (8,001 ) (23,015 ) (98 ) Denominator: Basic weighted average number of common shares outstanding 13,561 14,354 13,729 14,354 Effect of dilutive restricted stock awards — — — — Diluted weighted average number of common shares outstanding 13,561 14,354 13,729 14,354 Diluted loss per share $ (0.74 ) (0.56 ) (1.68 ) (0.01 )

Note 13 - Noncontrolling Inte_2

Note 13 - Noncontrolling Interests (Tables)	6 Months Ended
	Jun. 30, 2024
Notes Tables
Schedule of Noncontrolling Interests [Table Text Block]	June 30, December 31, 2024 2023 Consolidated real estate VIEs $ 57,071 54,707 AMC 344 138 Restaurant 120 123 Total other noncontrolling interests $ 57,535 54,968 For the Three Months Ended For the Six Months Ended June 30, June 30, 2024 2023 2024 2023 IT'SUGAR $ — 34 — (171 ) ABBX 64 88 128 88 Consolidated real estate VIEs (22 ) 480 166 208 AMC 140 — 207 — Restaurant (12 ) 4 53 101 Net income (loss) attributable to noncontrolling interests $ 170 606 554 226

Note 15 - Fair Value Measurem_2

Note 15 - Fair Value Measurement (Tables)	6 Months Ended
	Jun. 30, 2024
Notes Tables
Fair Value, by Balance Sheet Grouping [Table Text Block]	Fair Value Measurements Using Quoted Prices Carrying in Active Significant Amount Fair Value Markets Other Significant As of As of for Identical Observable Unobservable June 30, June 30, Assets Inputs Inputs 2024 2024 (Level 1) (Level 2) (Level 3) Financial assets: Cash and cash equivalents $ 116,049 116,049 116,049 — — Restricted cash 25,729 25,729 25,729 — — Securities available for sale 10,808 10,808 9,978 830 — Certificate of deposit 5,000 5,000 — 5,000 — Interest rate caps 1,106 1,106 — 1,106 — Financial liabilities: Notes payable and other borrowings 76,313 76,117 — — 76,117 Fair Value Measurements Using Quoted Prices Carrying in Active Significant Amount Fair Value Markets Other Significant As of As of for Identical Observable Unobservable December 31, December 31, Assets Inputs Inputs 2023 2023 (Level 1) (Level 2) (Level 3) Financial assets: Cash and cash equivalents $ 90,277 90,277 90,277 — — Restricted cash 21,307 21,307 21,307 — — Securities available for sale 44,576 44,576 43,751 825 — Note receivable from BVH 35,000 35,000 — — 35,000 Interest rate caps 697 697 — 697 — Financial liabilities: Notes payable and other borrowings 60,805 60,771 — — 60,771

Note 17 - Segment Reporting (Ta

Note 17 - Segment Reporting (Tables)	6 Months Ended
	Jun. 30, 2024
Notes Tables
Schedule of Segment Reporting Information, by Segment [Table Text Block]	Revenues: BBX Capital Real Estate BBX Sweet Holdings Renin Other Reconciling Items and Eliminations Segment Total Trade sales $ — 31,892 22,435 1,646 (6 ) 55,967 Sales of real estate inventory 629 — — — — 629 Revenue from construction contracts 14,957 — — — — 14,957 Real estate development and property management fees 1,734 — — — — 1,734 Interest income 1,662 — — — 205 1,867 Other revenue 51 — — 267 (250 ) 68 Total revenues 19,033 31,892 22,435 1,913 (51 ) 75,222 Costs and expenses: Cost of trade sales — 20,674 19,203 569 (5 ) 40,441 Cost of revenue from construction contracts 15,432 — — — — 15,432 Interest expense 30 573 567 2 (533 ) 639 Recoveries from loan losses, net (247 ) — — — — (247 ) Impairment losses 218 — — — — 218 Selling, general and administrative expenses 5,943 15,585 3,320 1,596 6,862 33,306 Total costs and expenses 21,376 36,832 23,090 2,167 6,324 89,789 Operating losses (2,343 ) (4,940 ) (655 ) (254 ) (6,375 ) (14,567 ) Equity in net earnings of unconsolidated real estate joint ventures 1,676 — — — — 1,676 Other income 247 145 2 7 88 489 Foreign exchange gain — 15 220 — — 235 Loss before income taxes $ (420 ) (4,780 ) (433 ) (247 ) (6,287 ) (12,167 ) Total assets $ 351,412 174,824 77,507 5,232 36,675 645,650 Expenditures for property and equipment $ 8 2,018 168 4 4 2,202 Depreciation and amortization $ (253 ) 2,052 832 44 103 2,778 Debt accretion and amortization $ — (77 ) 214 — — 137 Cash and cash equivalents $ 73,873 4,475 288 1,357 36,056 116,049 Real estate equity method investments $ 48,172 — — — — 48,172 Goodwill $ 31,233 14,274 4,140 — — 49,647 Notes payable and other borrowings $ 49,454 26,656 16,742 — (16,539 ) 76,313 BBX Capital Real Estate BBX Sweet Holdings Renin Other Reconciling Items and Eliminations Segment Total Revenues: Trade sales $ — 35,013 24,344 1,860 (14 ) 61,203 Sales of real estate inventory 4,445 — — — — 4,445 Revenue from construction contracts 36,574 — — — — 36,574 Real estate development and management fees 2,636 — — — — 2,636 Interest income 2,111 — — — (437 ) 1,674 Other revenue 50 — — 453 (191 ) 312 Total revenues 45,816 35,013 24,344 2,313 (642 ) 106,844 Costs and expenses: Cost of trade sales — 21,902 22,415 624 (14 ) 44,927 Cost of real estate inventory sold 959 — — — — 959 Cost of revenue from construction contracts 38,129 — — — — 38,129 Interest expense 35 375 1,152 1 (863 ) 700 Recoveries from loan losses, net (2,507 ) — — — — (2,507 ) Selling, general and administrative expenses 6,326 15,217 3,991 1,680 7,092 34,306 Total costs and expenses 42,942 37,494 27,558 2,305 6,215 116,514 Operating income (losses) 2,874 (2,481 ) (3,214 ) 8 (6,857 ) (9,670 ) Equity in net earnings of unconsolidated real estate joint ventures 728 — — — — 728 Gain on the consolidation of investment in real estate joint ventures 27 — — — — 27 Other income (expense) 649 24 (5 ) 6 42 716 Foreign exchange loss — (18 ) (470 ) — — (488 ) Income (loss) before income taxes $ 4,278 (2,475 ) (3,689 ) 14 (6,815 ) (8,687 ) Total assets $ 348,321 170,907 93,091 6,775 54,632 673,726 Expenditures for property and equipment $ 9 3,098 457 80 2 3,646 Depreciation and amortization $ (610 ) 2,282 878 42 1,037 3,629 Debt accretion and amortization $ 33 (17 ) (51 ) — — (35 ) Cash and cash equivalents $ 56,444 3,336 648 2,366 18,675 81,469 Real estate equity method investments $ 61,189 — — — — 61,189 Goodwill $ 33,877 14,274 4,140 — — 52,291 Notes payable and other borrowings $ 2,343 18,920 44,025 1 (27,450 ) 37,839 Revenues: BBX Capital Real Estate BBX Sweet Holdings Renin Other Reconciling Items and Eliminations Segment Total Trade sales $ — 62,136 47,999 4,287 (10 ) 114,412 Sales of real estate inventory 1,953 — — — — 1,953 Revenue from construction contracts 31,404 — — — — 31,404 Real estate development and property management fees 4,000 — — — — 4,000 Interest income 3,539 — — — 424 3,963 Other revenue 102 — — 785 (430 ) 457 Total revenues 40,998 62,136 47,999 5,072 (16 ) 156,189 Costs and expenses: Cost of trade sales — 40,442 40,221 1,338 (9 ) 81,992 Cost of real estate inventory sold 321 — — — — 321 Cost of revenue from construction contracts 35,638 — — — — 35,638 Interest expense 59 1,043 1,402 3 (999 ) 1,508 Recoveries from loan losses, net (824 ) — — — — (824 ) Impairment losses 218 — — — — 218 Selling, general and administrative expenses 12,815 30,977 7,162 3,596 14,169 68,719 Total costs and expenses 48,227 72,462 48,785 4,937 13,161 187,572 Operating (losses) income (7,229 ) (10,326 ) (786 ) 135 (13,177 ) (31,383 ) Equity in net earnings of unconsolidated real estate joint ventures 1,717 — — — — 1,717 Other income 688 646 2 13 85 1,434 Foreign exchange (loss) gain — (1 ) 707 — — 706 (Loss) income before income taxes $ (4,824 ) (9,681 ) (77 ) 148 (13,092 ) (27,526 ) Expenditures for property and equipment $ 8 3,557 378 8 4 3,955 Depreciation and amortization $ (649 ) 3,889 1,672 89 206 5,207 Debt accretion and amortization $ 5 14 224 — — 243 Revenues: BBX Capital Real Estate BBX Sweet Holdings Renin Other Reconciling Items and Eliminations Segment Total Trade sales $ — 67,738 52,320 4,876 (17 ) 124,917 Sales of real estate inventory 6,217 — — — — 6,217 Revenue from construction contracts 61,611 — — — — 61,611 Real estate development and management fees 4,247 — — — — 4,247 Interest income 4,085 — — — 106 4,191 Other revenue 101 — — 889 (331 ) 659 Total revenues 76,261 67,738 52,320 5,765 (242 ) 201,842 Costs and expenses: Cost of trade sales — 42,448 48,422 1,481 (17 ) 92,334 Cost of real estate inventory sold 1,537 — — — — 1,537 Cost of revenue from construction contracts 62,318 — — — — 62,318 Interest expense 46 707 2,273 2 (1,593 ) 1,435 Recoveries from loan losses, net (3,107 ) — — — — (3,107 ) Selling, general and administrative expenses 12,566 29,758 7,839 3,838 14,083 68,084 Total costs and expenses 73,360 72,913 58,534 5,321 12,473 222,601 Operating income (losses) 2,901 (5,175 ) (6,214 ) 444 (12,715 ) (20,759 ) Equity in net earnings of unconsolidated real estate joint ventures 1,832 — — — — 1,832 Gain on the consolidation of The Altman Companies 6,195 — — — — 6,195 Gain on the consolidation of investment in real estate joint ventures 10,882 — — — — 10,882 Other income (expense) 344 224 (4 ) 2,262 61 2,887 Foreign exchange loss — (32 ) (502 ) — — (534 ) Income (loss) before income taxes $ 22,154 (4,983 ) (6,720 ) 2,706 (12,654 ) 503 Expenditures for property and equipment $ 9 8,167 741 128 15 9,060 Depreciation and amortization $ (806 ) 4,084 1,745 81 1,145 6,249 Debt accretion and amortization $ 53 (11 ) (9 ) — — 33

Note 1 - Organization and Bas_2

Note 1 - Organization and Basis of Financial Statement Presentation (Details Textual) - USD ($) $ in Thousands	Jun. 30, 2024	Dec. 31, 2023	Sep. 30, 2023	Aug. 30, 2023	Jun. 30, 2023	Jan. 31, 2023	Dec. 01, 2018	Nov. 30, 2018
Cash and Cash Equivalents, at Carrying Value	$ 116,049	$ 90,277			$ 81,469
Debt Securities, Available-for-Sale	$ 10,808	$ 44,576
IT’SUGAR [Member]
Subsidiary, Ownership Percentage, Parent				90%
BBX Capital Real Estate (BBXRE) [Member] | The Altman Companies, LLC [Member]
Equity Method Investment, Ownership Percentage						50%	50%	50%
BBX Capital Real Estate (BBXRE) [Member] | The Altman Companies, LLC [Member] | Mr. Joel Altman [Member]
Equity Method Investment, Ownership Percentage								50%
BBX Sweet Holdings [Member] | IT’SUGAR [Member] | Minimum [Member]
Subsidiary, Ownership Percentage, Parent			90%

Note 2 - Securities Available_3

Note 2 - Securities Available-for-sale (Details Textual) - USD ($)	Jun. 30, 2024	Dec. 31, 2023
Debt Securities, Available-for-Sale, Accrued Interest, after Allowance for Credit Loss	$ 8,000	$ 8,000

Note 2 - Securities Available_4

Note 2 - Securities Available-for-sale - Debt Securities, Available for Sale (Details) - USD ($) $ in Thousands	Jun. 30, 2024	Dec. 31, 2023
Available for sale securities, amortized cost	$ 10,799	$ 44,558
Available for sale securities, gross unrealized gains	10	18
Available for sale securities, gross unrealized losses	(1)	0
Securities available for sale, at fair value	10,808	44,576
US Treasury and Government [Member]
Available for sale securities, amortized cost	9,979	43,738
Available for sale securities, gross unrealized gains	0	13
Available for sale securities, gross unrealized losses	(1)	0
Securities available for sale, at fair value	9,978	43,751
Community Development District Bonds [Member]
Available for sale securities, amortized cost	820	820
Available for sale securities, gross unrealized gains	10	5
Available for sale securities, gross unrealized losses	0	0
Securities available for sale, at fair value	$ 830	$ 825

Note 3 - Trade Accounts Recei_3

Note 3 - Trade Accounts Receivable and Construction Contracts Receivable - Schedule of Trade Receivables (Details) - USD ($) $ in Thousands	Jun. 30, 2024	Dec. 31, 2023
Trade accounts receivable	$ 16,667	$ 18,563
Allowance for expected credit losses	(166)	(222)
Total trade accounts receivables	$ 16,501	$ 18,341

Note 3 - Trade Receivables and

Note 3 - Trade Receivables and Construction Contract Receivables - Contract Receivables (Details) - USD ($) $ in Thousands	Jun. 30, 2024	Dec. 31, 2023
Construction contracts receivable	$ 7,049	$ 13,525
Allowance for expected credit losses	0	0
Total construction contracts receivable	$ 7,049	$ 13,525

Note 4 - Trade Inventory (Detai

Note 4 - Trade Inventory (Details) - USD ($) $ in Thousands	Jun. 30, 2024	Dec. 31, 2023
Raw materials	$ 5,400	$ 5,569
Paper goods and packaging materials	1,581	1,571
Work in process	1,364	618
Finished goods	27,206	27,356
Total trade inventory	35,551	35,114
Inventory reserve	(1,701)	(1,278)
Total trade inventory, net	$ 33,850	$ 33,836

Note 5 - Real Estate (Details T

Note 5 - Real Estate (Details Textual) - USD ($) $ in Thousands	3 Months Ended		6 Months Ended
	Jun. 30, 2024	Jun. 30, 2023	Jun. 30, 2024	Jun. 30, 2023
Interest Expense, Operating and Nonoperating	$ 639	$ 700	$ 1,508	$ 1,435
Altra Kendal [Member]
Land	17,800		17,800
Construction in Progress, Gross	71,100		71,100
Interest Expense, Operating and Nonoperating	$ 500	$ 0	$ 800	$ 0

Note 5 - Real Estate - Schedule

Note 5 - Real Estate - Schedule of Real Estate (Details) - USD ($) $ in Thousands	Jun. 30, 2024	Dec. 31, 2023
Real estate, held for sale	$ 2,477	$ 2,688
Real estate held-for-investment	2,766	2,981
Real estate inventory	6,540	6,117
Rental properties under development	88,925	64,055
Predevelopment costs	6,822	4,813
Total real estate	$ 107,530	$ 80,654

Note 6 - Investments in and A_3

Note 6 - Investments in and Advances to Consolidated and Unconsolidated VIEs (Details Textual) $ in Thousands		1 Months Ended				3 Months Ended			6 Months Ended
	Dec. 31, 2023 USD ($) ft²	Jul. 30, 2024 USD ($)	Apr. 30, 2024 USD ($)	Mar. 31, 2024 USD ($) a	Jan. 31, 2024 USD ($) a	Jun. 30, 2024 USD ($)	Mar. 31, 2024 a	Jun. 30, 2023 USD ($)	Jun. 30, 2024 USD ($)	Jun. 30, 2023 USD ($)
Payments to Acquire Interest in Joint Venture									$ 6,212	$ 6,766
Revenues						$ 75,222		$ 106,844	156,189	201,842
Proceeds from Equity Method Investment, Distribution									3,432	2,464
Income (Loss) from Equity Method Investments						1,676		$ 728	1,717	$ 1,832
Certain Investments in Unconsolidated Real Estate Joint Ventures [Member]
Equity Method Investment, Difference Between Carrying Amount and Underlying Equity						17,500			17,500
Equity Method Investment, Other-than-Temporary Impairment									16,800
Real Estate Inventory, Capitalized Interest Costs						1,400			1,400
Real Estate Inventory, Capitalized Interest Costs, Period Increase (Decrease)						200
Certain Investments in Unconsolidated Real Estate Joint Ventures [Member] | Corporate Joint Venture [Member]
Equity Method Investment, Other-than-Temporary Impairment									500
Variable Interest Entity, Not Primary Beneficiary [Member]
Variable Interest Entity, Reporting Entity Involvement, Maximum Loss Exposure, Amount						63,400			63,400
BBX Park at Davie [Member]
Variable Interest Entity, Qualitative or Quantitative Information, Ownership Percentage				50%
BBX Capital Real Estate (BBXRE) [Member] | The Main Las Olas [Member]
Payments to Acquire Equity Method Investments	$ 3,800
Proceeds from Equity Method Investment, Distribution			$ 2,100
Income (Loss) from Equity Method Investments						1,600			1,600
BBX Capital Real Estate (BBXRE) [Member] | The Main Las Olas [Member] | Office Tower [Member]
Area of Leasable Property (Square Foot) | ft²	365,000
BBX Capital Real Estate (BBXRE) [Member] | The Main Las Olas [Member] | Residential Tower [Member]
Number of Units in Real Estate Property	341
BBX Capital Real Estate (BBXRE) [Member] | The Main Las Olas [Member] | Ground Floor Retail [Member]
Area of Real Estate Property (Square Foot) | ft²	45,000
Biscayne Manager, LLC [Member] | Altis Grand Bay [Member]
Variable Interest Entity, Qualitative or Quantitative Information, Ownership Percentage					50%
BBX Logistics Properties, LLC [Member] | BBX Park at Lakeland [Member]
Variable Interest Entity, Qualitative or Quantitative Information, Ownership Percentage				10%	50%		50%
Area of Land (Acre) | a					22.5
Payments to Acquire Interest in Joint Venture					$ 200
BBX Logistics Properties, LLC [Member] | BBX Park at Lakeland [Member] | FRP Holdings, Inc. [Member]
Variable Interest Entity, Qualitative or Quantitative Information, Ownership Percentage				90%
BBX Logistics Properties, LLC [Member] | BBX Park at Davie [Member]
Variable Interest Entity, Qualitative or Quantitative Information, Ownership Percentage				20%
Area of Land (Acre) | a				11.3			11.3
Payments to Acquire Interest in Joint Venture				$ 500
BBX Logistics Properties, LLC [Member] | BBX Park at Davie [Member] | Subsequent Event [Member]
Payments to Acquire Interest in Joint Venture		$ 11,900
BBX Logistics Properties, LLC [Member] | BBX Park at Davie [Member] | FRP Holdings, Inc. [Member]
Variable Interest Entity, Qualitative or Quantitative Information, Ownership Percentage				80%
Bayview [Member] | BBX Capital Real Estate (BBXRE) [Member] | Mortgages [Member]
Debt Instrument, Percentage Guaranty								50%		50%
Certain Investments in Unconsolidated Real Estate Joint Ventures [Member] | Intersegment Eliminations [Member]
Revenues						(2,600)		$ (4,100)	(4,500)	$ (7,100)
Cost of Revenue						$ 2,200		$ 4,000	$ 4,500	$ 6,800

Note 6 - Investments in and A_4

Note 6 - Investments in and Advances to Consolidated and Unconsolidated Variable Interest Entities - Summary of Financial Information (Details) - USD ($) $ in Thousands		Jun. 30, 2024	Dec. 31, 2023	Jun. 30, 2023
Cash and cash equivalents		$ 116,049	$ 90,277	$ 81,469
Trade accounts receivable, net		16,501	18,341
Real estate ($2,477 in 2024 and $2,688 in 2023 held for sale, and $88,925 in 2024 and $64,055 in 2023 rental property under development in VIEs and $1,690 in predevelopment costs in 2024 in VIEs)		107,530	80,654
Other assets		22,582	19,591
Total assets		645,650	674,242	673,726
Accounts payable		24,260	31,012
Accrued expenses		32,822	40,700
Other liabilities		3,660	4,774
Notes payable and other borrowings		76,313	60,805	$ 37,839
Total liabilities		296,839	302,690
Noncontrolling interests		57,535	54,968
Variable Interest Entity, Primary Beneficiary [Member]
Cash and cash equivalents		3,756	4,521
Restricted cash		10,186	10,089
Trade accounts receivable, net		377	385
Real estate ($2,477 in 2024 and $2,688 in 2023 held for sale, and $88,925 in 2024 and $64,055 in 2023 rental property under development in VIEs and $1,690 in predevelopment costs in 2024 in VIEs)		90,615	64,055
Investment in and advances to unconsolidated real estate joint ventures		46,168	39,821
Other assets		1,406	990
Total assets		152,508	119,861
Accounts payable		128	16
Accrued expenses		539	349
Other liabilities		55	1,833
Notes payable and other borrowings		48,654	27,321
Total liabilities		49,376	29,519
Noncontrolling interests		62,506	59,889
Variable Interest Entity, Primary Beneficiary [Member] | Corporate Joint Venture [Member]
Cash and cash equivalents	[1]	3,159	4,045
Restricted cash	[1]	0	0
Trade accounts receivable, net	[1]	0	0
Real estate ($2,477 in 2024 and $2,688 in 2023 held for sale, and $88,925 in 2024 and $64,055 in 2023 rental property under development in VIEs and $1,690 in predevelopment costs in 2024 in VIEs)	[1]	90,615	64,055
Investment in and advances to unconsolidated real estate joint ventures	[1]	46,168	39,821
Other assets	[1]	1,106	698
Total assets	[1]	141,048	108,619
Accounts payable	[1]	108	0
Accrued expenses	[1]	329	140
Other liabilities	[1]	0	0
Notes payable and other borrowings	[1]	48,654	27,321
Total liabilities	[1]	49,091	27,461
Noncontrolling interests	[1]	57,071	54,707
Variable Interest Entity, Primary Beneficiary [Member] | ABBX Guaranty, LLC [Member}
Cash and cash equivalents		0	0
Restricted cash		10,186	10,089
Trade accounts receivable, net		0	0
Real estate ($2,477 in 2024 and $2,688 in 2023 held for sale, and $88,925 in 2024 and $64,055 in 2023 rental property under development in VIEs and $1,690 in predevelopment costs in 2024 in VIEs)		0	0
Investment in and advances to unconsolidated real estate joint ventures		0	0
Other assets		0	0
Total assets		10,186	10,089
Accounts payable		0	0
Accrued expenses		0	9
Other liabilities		0	0
Notes payable and other borrowings		0	0
Total liabilities		0	9
Noncontrolling interests		5,091	5,045
Variable Interest Entity, Primary Beneficiary [Member] | Altman Management Company [Member]
Cash and cash equivalents		597	476
Restricted cash		0	0
Trade accounts receivable, net		377	385
Real estate ($2,477 in 2024 and $2,688 in 2023 held for sale, and $88,925 in 2024 and $64,055 in 2023 rental property under development in VIEs and $1,690 in predevelopment costs in 2024 in VIEs)		0	0
Investment in and advances to unconsolidated real estate joint ventures		0	0
Other assets		300	292
Total assets		1,274	1,153
Accounts payable		20	16
Accrued expenses		210	200
Other liabilities		55	1,833
Notes payable and other borrowings		0	0
Total liabilities		285	2,049
Noncontrolling interests		$ 344	$ 137
[1]Represents the aggregate assets, liabilities, and noncontrolling interests of the consolidated real estate joint ventures sponsored by the Altman Companies or BBX Logistics, as described above. These real estate joint ventures have similar economic characteristics, financing arrangements, and organizational structures.

Note 6 - Investments in and A_5

Note 6 - Investments in and Advances to Consolidated and Unconsolidated VIEs - Schedule of Investments (Details) - USD ($) $ in Thousands		Jun. 30, 2024	Dec. 31, 2023
Real Estate Investments		$ 48,172	$ 44,076
Altis Grand Central [Member]
Real Estate Investments		$ 604	$ 636
Ownership	[1]	1.49%	1.49%
Altis Lake Willis Phase 1 [Member]
Real Estate Investments		$ 7,404	$ 7,126
Ownership	[1]	1.68%	1.68%
Altis Lake Willis Phase 2 [Member]
Real Estate Investments		$ 3,502	$ 3,398
Ownership	[1]	5.10%	5.10%
Altis Grand at Suncoast [Member]
Real Estate Investments		$ 11,652	$ 12,195
Ownership	[1]	12.31%	12.31%
Altis Blue Lake [Member]
Real Estate Investments		$ 4,953	$ 4,736
Ownership	[1]	1.68%	1.68%
Altis Santa Barbara [Member]
Real Estate Investments		$ 7,520	$ 6,425
Ownership	[1]	5.10%	5.10%
Altis Twin Lakes [Member]
Real Estate Investments		$ 6,165	$ 3,961
Ownership	[1]	11.39%	11.39%
BBX Park at Delray [Member]
Real Estate Investments		$ 2,871	$ 2,800
Ownership		10%	10%	[1]
BBX Park at Lakeland [Member]
Real Estate Investments		$ 1,220	$ 0
Ownership		50%	0%	[1]
BBX Park at Davie [Member]
Real Estate Investments		$ 881	$ 0
Ownership		50%	0%	[1]
Marbella [Member]
Real Estate Investments		$ 1,038	$ 1,043
Ownership	[1]	70%	70%
The Main Las Olas [Member]
Real Estate Investments		$ 0	$ 479
Ownership	[1]	3.41%	3.41%
Sky Cove [Member]
Real Estate Investments		$ 119	$ 118
Ownership	[1]	26.25%	26.25%
Sky Cove South [Member]
Real Estate Investments		$ 116	$ 1,001
Ownership	[1]	26.25%	26.25%
Other Investments in Real Estate Joint Ventures [Member]
Real Estate Investments		$ 127	$ 158
[1]The Company’s ownership percentage in each real estate joint venture represents BBX Capital Real Estate's percentage of the contributed capital in each venture, excluding amounts attributable to noncontrolling interests. The operating agreements for many of these ventures provide for a disproportionate allocation of distributions to the extent that certain investors receive specified returns on their investments, and as a result, these percentages do not necessarily reflect the Company’s economic interest in the expected distributions from such ventures.

Note 7 - Other Assets (Details

Note 7 - Other Assets (Details Textual) - USD ($) $ in Millions	Jun. 30, 2024	Dec. 31, 2023
Financing Receivable, 90 Days or More Past Due, Still Accruing	$ 1.5	$ 1.5
Mortgage Loans in Process of Foreclosure, Amount	1.3
Other Liabilities [Member]
Financing Receivable, Collateral Held	$ 2.4	$ 2.4

Note 7 - Other Assets - Other A

Note 7 - Other Assets - Other Assets (Details) - USD ($) $ in Thousands	Jun. 30, 2024	Dec. 31, 2023
Prepaid assets	$ 6,379	$ 9,509
Equity investments - cost method	2,354	2,439
Financing Receivable, after Allowance for Credit Loss	2,143	2,176
Trade accounts receivable, net	16,501	18,341
Other	3,909	2,561
Total other assets	22,582	19,591
Related Party [Member]
Trade accounts receivable, net	1,691	2,209
Certificates of Deposit [Member]
Certificate of deposit	5,000	0
Interest Rate Cap [Member]
Interest rate cap	$ 1,106	$ 697

Note 7 - Other Assets - Schedul

Note 7 - Other Assets - Schedule of Loans Receivable (Details) - USD ($) $ in Thousands	Jun. 30, 2024	Dec. 31, 2023
Total residential loans	$ 2,143	$ 2,176
Residential Portfolio Segment [Member]
Total residential loans	2,143	2,176
Residential Portfolio Segment [Member] | First Mortgage Loans [Member]
Total residential loans	1,972	2,005
Residential Portfolio Segment [Member] | Second Mortgage Loans [Member]
Total residential loans	$ 171	$ 171

Note 8 - Notes Payable and Ot_3

Note 8 - Notes Payable and Other Borrowings (Details Textual) - USD ($) $ in Millions		1 Months Ended	6 Months Ended
	Mar. 13, 2024	Jul. 31, 2024	Jun. 30, 2024	Mar. 31, 2024	Dec. 31, 2023	Jan. 31, 2023	Oct. 31, 2020
Comerica Letter of Credit Facility [Member] | Letter of Credit [Member] | Altman LOC Facility [Member]
Line of Credit Facility, Maximum Borrowing Capacity			$ 4
Line of Credit Facility, Commitment Fee Percentage			2%
Long-Term Line of Credit			$ 0.8
Renin Holdings LLC[Member] | TD Bank [Member]
Debt Instrument, Covenant, Required Excess Availability	$ 3
Line of Credit Facility, Remaining Borrowing Capacity			5.8	$ 2.8
Renin Holdings LLC[Member] | TD Bank [Member] | Term Loan [Member]
Debt Instrument, Face Amount	3.4
Debt Instrument, Periodic Payment	$ 0.8
Renin Holdings LLC[Member] | TD Bank [Member] | Term Loan [Member] | Applicable Variable Rates [Member]
Debt Instrument, Basis Spread on Variable Rate	0.50%
Renin Holdings LLC[Member] | TD Bank [Member] | Revolving Credit Facility [Member]
Proceeds from Contributions from Parent	$ 3.3
Renin Holdings LLC[Member] | TD Bank [Member] | Revolving Credit Facility [Member] | Prime Rate [Member] | Minimum [Member]
Debt Instrument, Basis Spread on Variable Rate	1%
Renin Holdings LLC[Member] | TD Bank [Member] | Revolving Credit Facility [Member] | Prime Rate [Member] | Maximum [Member]
Debt Instrument, Basis Spread on Variable Rate	1.50%
Renin Holdings LLC[Member] | TD Bank [Member] | Revolving Credit Facility [Member] | Base Rate [Member] | Minimum [Member]
Debt Instrument, Basis Spread on Variable Rate	0.50%
Renin Holdings LLC[Member] | TD Bank [Member] | Revolving Credit Facility [Member] | Base Rate [Member] | Maximum [Member]
Debt Instrument, Basis Spread on Variable Rate	1%
Renin Holdings LLC[Member] | TD Bank [Member] | Revolving Credit Facility [Member] | Canadian Overnight Repo Rate [Member] | Minimum [Member]
Debt Instrument, Basis Spread on Variable Rate	2%
Renin Holdings LLC[Member] | TD Bank [Member] | Revolving Credit Facility [Member] | Canadian Overnight Repo Rate [Member] | Maximum [Member]
Debt Instrument, Basis Spread on Variable Rate	2.50%
Renin Holdings LLC[Member] | TD Bank [Member] | Revolving Credit Facility [Member] | Secured Overnight Financing Rate (SOFR) Overnight Index Swap Rate [Member] | Minimum [Member]
Debt Instrument, Basis Spread on Variable Rate	2%
Renin Holdings LLC[Member] | TD Bank [Member] | Revolving Credit Facility [Member] | Secured Overnight Financing Rate (SOFR) Overnight Index Swap Rate [Member] | Maximum [Member]
Debt Instrument, Basis Spread on Variable Rate	2.50%
Renin Holdings LLC[Member] | TD Bank [Member] | Revolving Credit Facility [Member] | One to Six Month Term SOFR [Member] | Minimum [Member]
Debt Instrument, Basis Spread on Variable Rate	0.10%
Renin Holdings LLC[Member] | TD Bank [Member] | Revolving Credit Facility [Member] | One to Six Month Term SOFR [Member] | Maximum [Member]
Debt Instrument, Basis Spread on Variable Rate	0.25%
Renin Holdings LLC[Member] | Term Loan [Member] | TD Bank [Member]
Debt Instrument, Face Amount							$ 30
IT’SUGAR [Member] | IT'SUGAR Credit Facility [Member]
Line of Credit Facility, Maximum Borrowing Capacity						$ 5
IT’SUGAR [Member] | IT'SUGAR Credit Facility [Member] | Subsequent Event [Member]
Line of Credit Facility, Maximum Borrowing Capacity		$ 7
Credit Facility, Maximum Letter of Credit Issued, Benchmark		$ 2
IT’SUGAR [Member] | IT'SUGAR Credit Facility [Member] | Prime Rate [Member] | Minimum [Member] | Subsequent Event [Member]
Debt Instrument, Basis Spread on Variable Rate		0%
IT’SUGAR [Member] | IT'SUGAR Credit Facility [Member] | Prime Rate [Member] | Maximum [Member] | Subsequent Event [Member]
Debt Instrument, Basis Spread on Variable Rate		1.50%
Asset Pledged as Collateral [Member] | IT’SUGAR [Member] | IT'SUGAR Credit Facility [Member] | Subsequent Event [Member]
Debt Instrument, Minimum Cash and Cash Equivalents Required		$ 7
Asset Pledged as Collateral [Member] | Restricted Cash [Member]
Certificates of Deposit, at Carrying Value			$ 7.6		$ 5.9

Note 8 - Notes Payable and Ot_4

Note 8 - Notes Payable and Other Borrowings - Schedule of Notes Payable and Other Borrowings (Details) - USD ($) $ in Thousands		Jun. 30, 2024	Dec. 31, 2023	Jun. 30, 2023
Unamortized debt issuance costs		$ (81)	$ (116)
Notes payable and other borrowings		76,313	60,805	$ 37,839
Altra Kendall Construction Loan Facility [Member]
Debt balance, gross	[1]	$ 48,654	$ 27,321
Interest rate		7.58%	7.59%
Carrying amount of pledged assets		$ 88,925	$ 64,055
TD Bank [Member]
Debt balance, gross		$ 16,823	$ 24,950
Interest rate	[2]	7.97%	12.83%
Carrying amount of pledged assets		$ 39,593
Regions Bank Revolving Line of Credit [Member]
Debt balance, gross		$ 5,026	$ 4,716
Interest rate	[3]	7%	7%
First Horizon Bank Revolving Line of Credit [Member]
Debt balance, gross	[4]	$ 4,850	$ 2,750
Interest rate	[5]	9%	9%
Comerica Letter of Credit Facility [Member]
Debt balance, gross	[1],[6]	$ 800	$ 800
Community Development District Bonds [Member]
Debt balance, gross			$ 143
Community Development District Bonds [Member] | Minimum [Member]
Interest rate	[7]		2.40%
Community Development District Bonds [Member] | Maximum [Member]
Interest rate	[7]		3.75%
Other Borrowings [Member]
Debt balance, gross		$ 241	$ 241
Interest rate		7.59%	7.59%
[1]ABBX is the guarantor of the facility.[2]As of December 31, 2023, the collateral was a blanket lien on Renin’s assets and the Company’s ownership interest in Renin.[3]The collateral is $7.6 million and $5.9 million of cash and cash equivalents held by BBXRE that is included in restricted cash in the Company's statement of financial condition as of June 30, 2024 and December 31, 2023, respectively.[4]BBX Capital is the guarantor of the line of credit.[5]The collateral is a blanket lien on BBX Sweet Holdings' assets.[6]The Company pays an annual two percent fee in advance based on the amount of each letter of credit.[7]As of December 31, 2023, pledged assets consisted of 6 lots in Phase 3 of the Beacon Lake Community Development.

Note 9 - Common Stock (Details

Note 9 - Common Stock (Details Textual) - USD ($) $ / shares in Units, $ in Millions		3 Months Ended		6 Months Ended
	Jan. 16, 2024	Jun. 30, 2024	Jun. 30, 2023	Jun. 30, 2024	Jun. 30, 2023	May 21, 2024	Jan. 31, 2022
Share Repurchase Program [Member]
Share Repurchase Program, Authorized, Amount		$ 9.6		$ 9.6			$ 15
Stock Repurchased and Retired During Period, Shares (in shares)		500,000	0	500,000	0
Stock Repurchased During Period, Value		$ 4.4		$ 4.4
Stock Repurchased During Period, Price Per Share (in dollars per share)		$ 8.75		$ 8.75
BBX Capital 2021 Incentive Plan [Member] | Restricted Stock [Member]
Share-Based Payment Arrangement, Nonvested Award, Cost Not yet Recognized, Amount		$ 5.2		$ 5.2
Share-Based Payment Arrangement, Nonvested Award, Cost Not yet Recognized, Period for Recognition (Month)				20 months
Common Class A [Member]
Voting Power Percentage				22%
Common Stock, Percentage of Total Equity Between Classes		73%		73%
Common Class A [Member] | BBX Capital 2021 Incentive Plan [Member] | Restricted Stock [Member]
Share-Based Compensation Arrangement by Share-Based Payment Award, Equity Instruments Other than Options, Vested in Period (in shares)	138,328			876,608
Share-Based Compensation Arrangement by Share-Based Payment Award, Equity Instruments Other than Options, Nonvested, Number (in shares)		465,789		465,789
Share-Based Compensation Arrangement by Share-Based Payment Award, Number of Shares Available for Grant (in shares)		1,054,746		1,054,746		750,000
Share-Based Compensation Arrangement by Share-Based Payment Award, Equity Instruments Other than Options, Grants in Period (in shares)	414,986
Share-Based Compensation Arrangement by Share-Based Payment Award, Equity Instruments Other than Options, Grant Date Fair Value	$ 3.8
Share-Based Compensation Arrangement by Share-Based Payment Award, Equity Instruments Other than Options, Grants in Period, Weighted Average Grant Date Fair Value (in dollars per share)	$ 9.11
Common Class B [Member]
Voting Power Percentage				78%
Common Stock, Percentage of Total Equity Between Classes		27%		27%
Common Class B [Member] | BBX Capital 2021 Incentive Plan [Member] | Restricted Stock [Member]
Share-Based Compensation Arrangement by Share-Based Payment Award, Equity Instruments Other than Options, Vested in Period (in shares)				68,343
Share-Based Compensation Arrangement by Share-Based Payment Award, Equity Instruments Other than Options, Nonvested, Number (in shares)		68,343		68,343
Share-Based Compensation Arrangement by Share-Based Payment Award, Number of Shares Available for Grant (in shares)		94,971		94,971

Note 10 - Revenue Recognition_2

Note 10 - Revenue Recognition (Details Textual) - USD ($) $ in Thousands	3 Months Ended		6 Months Ended		12 Months Ended
	Jun. 30, 2024	Jun. 30, 2023	Jun. 30, 2024	Jun. 30, 2023	Dec. 31, 2023
Contract Wtih Customer Receivable Retainage, Next 12 Months	$ 6,300		$ 6,300
Contract With Customer Receivable Retainage, Year Two	1,600		1,600
Revenue from Contract with Customer, Excluding Assessed Tax	73,287	$ 104,858	151,769	$ 196,992
Revenues	$ 75,222	$ 106,844	$ 156,189	$ 201,842
Real Estate Development Projects Concentration Risk [Member] | Revenue Benchmark [Member] | Seven Real Estate Development Projects [Member]
Concentration Risk, Percentage	20.70%	35.80%	21.30%	31.80%
CANADA
Revenues	$ 10,000		$ 21,000
Renin Holdings LLC[Member] | Customer Concentration Risk [Member] | Revenue Benchmark [Member] | Customer One [Member]
Revenues	$ 3,900	$ 4,900	$ 7,800	$ 9,000
Concentration Risk, Percentage	5.10%	4.50%	5%	4.40%
Renin Holdings LLC[Member] | Customer Concentration Risk [Member] | Revenue Benchmark [Member] | Customer Two [Member]
Revenues	$ 4,400	$ 6,800	$ 9,900	$ 16,000
Concentration Risk, Percentage	5.90%	6.40%	6.30%	7.90%
Renin Holdings LLC[Member] | Customer Concentration Risk [Member] | Revenue Benchmark [Member] | Customer Three [Member]
Revenues	$ 6,900	$ 7,500	$ 14,400	$ 16,200
Concentration Risk, Percentage	9.20%	7%	9.20%	8%
Billings in Excess in Cost [Member]
Revenue from Contract with Customer, Excluding Assessed Tax			$ 8,700		$ 10,700
Trade Sales [Member] | Renin Holdings LLC[Member]
Revenues	$ 15,200	$ 19,200	32,100	$ 41,200
Trade Sales [Member] | Renin Holdings LLC[Member] | Non-US [Member]
Revenues	$ 9,600	$ 9,600	$ 20,000	$ 20,700

Note 10 - Revenue Recognition -

Note 10 - Revenue Recognition - Revenue Disaggregated by Category (Details) - USD ($) $ in Thousands	3 Months Ended		6 Months Ended
	Jun. 30, 2024	Jun. 30, 2023	Jun. 30, 2024	Jun. 30, 2023
Sales	$ 73,287	$ 104,858	$ 151,769	$ 196,992
Interest income	1,867	1,674	3,963	4,191
Other revenue	68	312	457	659
Total revenues	75,222	106,844	156,189	201,842
Transferred at Point in Time [Member]
Sales	56,596	65,648	116,365	131,134
Trade [Member]
Sales	55,967	61,203	114,412	124,917
Trade [Member] | Sales Channel, Through Intermediary [Member] | Transferred at Point in Time [Member]
Sales	24,984	26,871	53,607	59,139
Trade [Member] | Sales Channel, Directly to Consumer [Member] | Transferred at Point in Time [Member]
Sales	30,983	34,332	60,805	65,778
Real Estate [Member]
Sales	629	4,445	1,953	6,217
Real Estate [Member] | Transferred at Point in Time [Member]
Sales	629	4,445	1,953	6,217
Real Estate [Member] | Transferred over Time [Member]
Sales	16,691	39,210	35,404	65,858
Construction [Member]
Sales	14,957	36,574	31,404	61,611
Construction [Member] | Transferred over Time [Member]
Sales	14,957	36,574	31,404	61,611
Development Management Service [Member] | Transferred over Time [Member]
Sales	636	1,671	1,823	2,538
Management Service [Member]
Sales		2,636		4,247
Management Service [Member] | Transferred over Time [Member]
Sales	$ 1,098	$ 965	$ 2,177	$ 1,709

Note 10 - Revenue Recognition_3

Note 10 - Revenue Recognition - Contracts with Customers (Details) - USD ($) $ in Thousands	Jun. 30, 2024	Dec. 31, 2023
Contract assets	$ 16,735	$ 30,799
Contract liabilities	21,844	28,641
Contingent Purchase Price Receivable [Member]
Contract assets	4,057	10,044
Cost and Estimated Earnings in Excess of Billings [Member]
Contract assets	1,673	1,031
Contract liabilities	6,338	10,733
Retainage Receivable [Member]
Contract assets	7,932	14,651
Uninstalled Materials and Deposits to Purchase Materials [Member]
Contract assets	3,073	5,073
Retainage Payable [Member]
Contract liabilities	15,099	16,859
Contingent Purchase Price Due to Homebuilders [Member]
Contract liabilities	0	625
Other Contract Liabilities [Member]
Contract liabilities	$ 407	$ 424

Note 11 - Income Taxes (Details

Note 11 - Income Taxes (Details Textual)	3 Months Ended		6 Months Ended
	Jun. 30, 2024	Jun. 30, 2023	Jun. 30, 2024	Jun. 30, 2023
Effective Income Tax Rate Reconciliation, Percent	19%	15%	18%	75%
Effective Income Tax Rate Reconciliation, at Federal Statutory Income Tax Rate, Percent			21%	21%

Note 12 - Earnings Per Share (D

Note 12 - Earnings Per Share (Details Textual) - shares	3 Months Ended		6 Months Ended
	Jun. 30, 2024	Jun. 30, 2023	Jun. 30, 2024	Jun. 30, 2023
Antidilutive Securities Excluded from Computation of Earnings Per Share, Amount (in shares)	944,944	930,614	944,944	930,614

Note 12 - Earnings Per Share -

Note 12 - Earnings Per Share - Computations of Basic and Diluted Earnings Per Common Share (Details) - USD ($) $ / shares in Units, shares in Thousands, $ in Thousands		3 Months Ended		6 Months Ended
		Jun. 30, 2024	Jun. 30, 2023	Jun. 30, 2024	Jun. 30, 2023
Net (loss) income		$ (9,809)	$ (7,395)	$ (22,461)	$ 128
Net income attributable to noncontrolling interests		(170)	(606)	(554)	(226)
Net loss attributable to shareholders		$ (9,979)	$ (8,001)	$ (23,015)	$ (98)
Basic weighted average number of common shares outstanding (in shares)	[1]	13,561	14,354	13,729	14,354
Basic loss per share (in dollars per share)		$ (0.74)	$ (0.56)	$ (1.68)	$ (0.01)
Net loss available to shareholders		$ (9,979)	$ (8,001)	$ (23,015)	$ (98)
Basic weighted average number of common shares outstanding (in shares)	[1]	13,561	14,354	13,729	14,354
Effect of dilutive restricted stock awards (in shares)		0	0	0	0
Diluted weighted average number of common shares outstanding (in shares)	[1]	13,561	14,354	13,729	14,354
Diluted loss per share (in dollars per share)		$ (0.74)	$ (0.56)	$ (1.68)	$ (0.01)
[1]For periods prior to the spin-off on September 30, 2020, the number of shares is based on the shares issued in connection with the spin-off. See Note 1 for further discussion.

Note 13 - Noncontrolling Inte_3

Note 13 - Noncontrolling Interests (Details Textual) - USD ($) $ in Thousands	Jun. 30, 2024	Dec. 31, 2023	Aug. 30, 2023
Redeemable Noncontrolling Interest, Equity, Carrying Amount	$ 5,091	$ 5,040
ABBX Guaranty, LLC [Member}
Redeemable Noncontrolling Interest, Equity, Carrying Amount	$ 5,100	$ 5,100
Subsidiary, Ownership Percentage, Parent	50%	50%
IT’SUGAR [Member]
Subsidiary, Ownership Percentage, Parent			90%

Note 13 - Noncontrolling Inte_4

Note 13 - Noncontrolling Interests - Noncontrolling Interests (Details) - USD ($) $ in Thousands	3 Months Ended		6 Months Ended
	Jun. 30, 2024	Jun. 30, 2023	Jun. 30, 2024	Jun. 30, 2023	Dec. 31, 2023
Restaurant	$ 120		$ 120		$ 123
Total other noncontrolling interests	57,535		57,535		54,968
Net income (loss) attributable to noncontrolling interests	170	$ 606	554	$ 226
IT’SUGAR [Member]
Net income (loss) attributable to noncontrolling interests	0	34	0	(171)
ABBX Guaranty, LLC [Member}
Net income (loss) attributable to noncontrolling interests	64	88	128	88
AMC [Member]
Net income (loss) attributable to noncontrolling interests	140	0	207	0
Restaurant [Member]
Net income (loss) attributable to noncontrolling interests	(12)	4	53	101
Variable Interest Entity, Primary Beneficiary [Member]
Consolidated real estate VIEs	57,071		57,071		54,707
Total other noncontrolling interests	62,506		62,506		59,889
Net income (loss) attributable to noncontrolling interests	(22)	$ 480	166	$ 208
Altman Management Company [Member]
Consolidated real estate VIEs	$ 344		$ 344		$ 138

Note 14 - Commitments and Con_2

Note 14 - Commitments and Contingencies (Details Textual) - USD ($) $ in Millions	12 Months Ended
	Dec. 31, 2023	Jun. 30, 2024
ABBX Guaranty, LLC [Member} | Financial Guarantee [Member]
Guarantor Obligations, Maximum Exposure, Undiscounted		$ 79.4
Guarantor Obligations, Current Carrying Value		322.7
Restricted Cash		10
BBX Industrial Guaranty, LLC [Member] | BBX Logistics Properties, LLC [Member]
Restricted Cash		5
Proceeds from Contributions from Parent	$ 5
BBX Industrial Guaranty, LLC [Member] | BBX Logistics Properties, LLC [Member] | Minimum [Member]
Net Assets		5
BBX Industrial Guaranty, LLC [Member] | Financial Guarantee [Member]
Guarantor Obligations, Maximum Exposure, Undiscounted		31.3
Guarantor Obligations, Current Carrying Value		31.3
Property Lease Guarantee [Member] | Renin Holdings LLC[Member]
Lease Agreement, Guarantee of Rent		$ 6.5

Note 15 - Fair Value Measurem_3

Note 15 - Fair Value Measurement - Financial Disclosures About Fair Value of Financial Instruments (Details) - USD ($) $ in Thousands	Jun. 30, 2024	Dec. 31, 2023
Securities available for sale, at fair value	$ 10,808	$ 44,576
Interest Rate Cap [Member]
Interest rate cap	1,106	697
Reported Value Measurement [Member]
Cash and cash equivalents	116,049	90,277
Restricted cash	25,729	21,307
Securities available for sale, at fair value	10,808	44,576
Certificate of deposit	5,000
Notes payable and other borrowings	76,313	60,805
Note receivable from BVH		35,000
Reported Value Measurement [Member] | Interest Rate Cap [Member]
Interest rate cap	1,106	697
Estimate of Fair Value Measurement [Member]
Cash and cash equivalents	116,049	90,277
Restricted cash	25,729	21,307
Securities available for sale, at fair value	10,808	44,576
Certificate of deposit	5,000
Notes payable and other borrowings	76,117	60,771
Note receivable from BVH		35,000
Estimate of Fair Value Measurement [Member] | Interest Rate Cap [Member]
Interest rate cap	1,106	697
Estimate of Fair Value Measurement [Member] | Fair Value, Inputs, Level 1 [Member]
Cash and cash equivalents	116,049	90,277
Restricted cash	25,729	21,307
Securities available for sale, at fair value	9,978	43,751
Certificate of deposit	0
Notes payable and other borrowings	0	0
Note receivable from BVH		0
Estimate of Fair Value Measurement [Member] | Fair Value, Inputs, Level 1 [Member] | Interest Rate Cap [Member]
Interest rate cap	0	0
Estimate of Fair Value Measurement [Member] | Fair Value, Inputs, Level 2 [Member]
Cash and cash equivalents	0	0
Restricted cash	0	0
Securities available for sale, at fair value	830	825
Certificate of deposit	5,000
Notes payable and other borrowings	0	0
Note receivable from BVH		0
Estimate of Fair Value Measurement [Member] | Fair Value, Inputs, Level 2 [Member] | Interest Rate Cap [Member]
Interest rate cap	1,106	697
Estimate of Fair Value Measurement [Member] | Fair Value, Inputs, Level 3 [Member]
Cash and cash equivalents	0	0
Restricted cash	0	0
Securities available for sale, at fair value	0	0
Certificate of deposit	0
Notes payable and other borrowings	76,117	60,771
Note receivable from BVH		35,000
Estimate of Fair Value Measurement [Member] | Fair Value, Inputs, Level 3 [Member] | Interest Rate Cap [Member]
Interest rate cap	$ 0	$ 0

Note 16 - Certain Relationshi_2

Note 16 - Certain Relationships and Related Party Transactions (Details Textual) - USD ($)		1 Months Ended		3 Months Ended		6 Months Ended
	Sep. 30, 2020	May 31, 2023	Dec. 31, 2021	Jun. 30, 2024	Jun. 30, 2023	Jun. 30, 2024	Jun. 30, 2023	Dec. 31, 2023
Revenues				$ 75,222,000	$ 106,844,000	$ 156,189,000	$ 201,842,000
Contract with Customer, Receivable, after Allowance for Credit Loss				7,049,000		7,049,000		$ 13,525,000
Contract with Customer, Asset, after Allowance for Credit Loss				16,735,000		16,735,000		30,799,000
Contract with Customer, Liability				21,844,000		21,844,000		28,641,000
Selling, General and Administrative Expense				33,306,000	34,306,000	68,719,000	68,084,000
Accounts Receivable, after Allowance for Credit Loss				16,501,000		16,501,000		18,341,000
Financing Receivable, after Allowance for Credit Loss				2,143,000		2,143,000		2,176,000
Repayment of Notes Receivable from Related Parties						35,000,000	14,070,000
Interest and Dividend Income, Operating				1,867,000	1,674,000	$ 3,963,000	4,191,000
The Chairman, the Vice Chairman, the Chief Executive Officer and President, and the Executive Vice President [Member]
Voting Power Percentage						84%
Accounts Receivable, after Allowance for Credit Loss				0		$ 0		300,000
Abdo Companies, Inc [Member] | Management Services and Rent [Member]
Related Party Transaction, Amounts of Transaction				42,000	46,000	87,000	91,000
Chairman Mr. Alan B. Levan and Vice Chairman Mr. John Abdo [Member] | Administrative Services [Member]
Related Party Transaction, Amounts of Transaction				43,000		33,000
The Altman Companies, LLC [Member]
Contract with Customer, Receivable, after Allowance for Credit Loss				7,000,000		7,000,000		13,500,000
Contract with Customer, Asset, after Allowance for Credit Loss				12,700,000		12,700,000		20,800,000
Contract with Customer, Liability				21,800,000		21,800,000		$ 28,600,000
Share-Based Payment Arrangement, Nonvested Award, Cost Not yet Recognized, Amount				1,300,000		1,300,000
The Altman Companies, LLC [Member] | Management Services [Member]
Revenues				1,000,000	1,800,000	2,500,000	2,700,000
The Altman Companies, LLC [Member] | Construction Services [Member]
Revenues				15,000,000	36,600,000	31,400,000	61,600,000
IT’SUGAR [Member]
Interest Income (Expense), Operating				7,000	200,000	400,000	300,000
Bluegreen Vacations [Member] | Notes Receivable [Member]
Financing Receivable, after Allowance for Credit Loss	$ 75,000,000	$ 35,000,000	$ 50,000,000
Financing Receivable, Interest Rate, Stated Percentage	6%
Repayment of Notes Receivable from Related Parties		14,100,000	$ 25,000,000
Financing Receivable, Prepayment Discount		15,000,000
Increase (Decrease) in Notes Receivables		$ (15,000,000)
Interest and Dividend Income, Operating				0	600,000	100,000	1,400,000
Bluegreen Vacations [Member] | Office Space, Risk Management, and Management Advisory Services [Member]
Selling, General and Administrative Expense				$ 0	$ 500,000	$ 400,000	$ 1,000,000

Note 17 - Segment Reporting (De

Note 17 - Segment Reporting (Details Textual)	6 Months Ended
	Jun. 30, 2024
Number of Reportable Segments	3

Note 17 - Segment Reporting - S

Note 17 - Segment Reporting - Segment Information (Details) - USD ($) $ in Thousands	3 Months Ended		6 Months Ended
	Jun. 30, 2024	Jun. 30, 2023	Jun. 30, 2024	Jun. 30, 2023	Dec. 31, 2023
Sales	$ 73,287	$ 104,858	$ 151,769	$ 196,992
Real estate development and property management fees	1,734	2,636	4,000	4,247
Interest income	1,867	1,674	3,963	4,191
Other revenue	68	312	457	659
Total revenues	75,222	106,844	156,189	201,842
Interest expense	639	700	1,508	1,435
Recoveries from loan losses, net	(247)	(2,507)	(824)	(3,107)
Impairment losses	218	0	218	0
Selling, general and administrative expenses	33,306	34,306	68,719	68,084
Total costs and expenses	89,789	116,514	187,572	222,601
Operating losses	(14,567)	(9,670)	(31,383)	(20,759)
Equity in net earnings of unconsolidated real estate joint ventures	1,676	728	1,717	1,832
Other income	489	716	1,434	2,887
Foreign exchange gain	235	(488)	706	(534)
Loss before income taxes	(12,167)	(8,687)	(27,526)	503
Total assets	645,650	673,726	645,650	673,726	$ 674,242
Expenditures for property and equipment	2,202	3,646	3,955	9,060
Depreciation and amortization	2,778	3,629	5,207	6,249
Debt accretion and amortization	137	35	243	33
Debt accretion and amortization	(137)	(35)	(243)	(33)
Cash and cash equivalents	116,049	81,469	116,049	81,469	90,277
Real estate equity method investments	48,172
Goodwill	49,647	52,291	49,647	52,291	49,647
Notes payable and other borrowings	76,313	37,839	76,313	37,839	$ 60,805
Gain on consolidation	0	27	0	10,882
Depreciation and amortization	2,778	3,629	5,207	6,249
Real estate equity method investments		61,189		61,189
Gain on the consolidation of The Altman Companies	0	0	0	6,195
Other Investments in Real Estate Joint Ventures [Member]
Gain on consolidation		27	0	10,882
Trade [Member]
Sales	55,967	61,203	114,412	124,917
Cost of sales	40,441	44,927	81,992	92,334
Real Estate [Member]
Sales	629	4,445	1,953	6,217
Cost of sales	0	959	321	1,537
Construction [Member]
Sales	14,957	36,574	31,404	61,611
Cost of sales	15,432	38,129	35,638	62,318
Management Service [Member]
Sales		2,636		4,247
Operating Segments [Member] | BBX Capital Real Estate (BBXRE) [Member]
Real estate development and property management fees	1,734		4,000
Interest income	1,662	2,111	3,539	4,085
Other revenue	51	50	102	101
Total revenues	19,033	45,816	40,998	76,261
Interest expense	30	35	59	46
Recoveries from loan losses, net	(247)	(2,507)	(824)	(3,107)
Impairment losses	218		218
Selling, general and administrative expenses	5,943	6,326	12,815	12,566
Total costs and expenses	21,376	42,942	48,227	73,360
Operating losses	(2,343)	2,874	(7,229)	2,901
Equity in net earnings of unconsolidated real estate joint ventures	1,676	728	1,717	1,832
Other income	247	649	688	344
Foreign exchange gain	0	0	0	0
Loss before income taxes	(420)	4,278	(4,824)	22,154
Total assets	351,412	348,321	351,412	348,321
Expenditures for property and equipment	8	9	8	9
Depreciation and amortization	(253)	(610)	(649)	(806)
Debt accretion and amortization	0	33	5	53
Debt accretion and amortization	0	(33)	(5)	(53)
Cash and cash equivalents	73,873	56,444	73,873	56,444
Real estate equity method investments	48,172
Goodwill	31,233	33,877	31,233	33,877
Notes payable and other borrowings	49,454	2,343	49,454	2,343
Depreciation and amortization	(253)	(610)	(649)	(806)
Real estate equity method investments		61,189		61,189
Gain on the consolidation of The Altman Companies				6,195
Operating Segments [Member] | BBX Capital Real Estate (BBXRE) [Member] | Other Investments in Real Estate Joint Ventures [Member]
Gain on consolidation		27		10,882
Operating Segments [Member] | BBX Capital Real Estate (BBXRE) [Member] | Trade [Member]
Sales	0	0	0	0
Cost of sales	0	0	0	0
Operating Segments [Member] | BBX Capital Real Estate (BBXRE) [Member] | Real Estate [Member]
Sales	629	4,445	1,953	6,217
Cost of sales		959	321	1,537
Operating Segments [Member] | BBX Capital Real Estate (BBXRE) [Member] | Construction [Member]
Sales	14,957	36,574	31,404	61,611
Cost of sales	15,432	38,129	35,638	62,318
Operating Segments [Member] | BBX Capital Real Estate (BBXRE) [Member] | Management Service [Member]
Sales		2,636		4,247
Operating Segments [Member] | BBX Sweet Holdings [Member]
Real estate development and property management fees	0		0
Interest income	0	0	0	0
Other revenue	0	0	0	0
Total revenues	31,892	35,013	62,136	67,738
Interest expense	573	375	1,043	707
Recoveries from loan losses, net	0	0	0	0
Impairment losses	0		0
Selling, general and administrative expenses	15,585	15,217	30,977	29,758
Total costs and expenses	36,832	37,494	72,462	72,913
Operating losses	(4,940)	(2,481)	(10,326)	(5,175)
Equity in net earnings of unconsolidated real estate joint ventures	0	0	0	0
Other income	145	24	646	224
Foreign exchange gain	15	(18)	(1)	(32)
Loss before income taxes	(4,780)	(2,475)	(9,681)	(4,983)
Total assets	174,824	170,907	174,824	170,907
Expenditures for property and equipment	2,018	3,098	3,557	8,167
Depreciation and amortization	2,052	2,282	3,889	4,084
Debt accretion and amortization	77	17	14	11
Debt accretion and amortization	(77)	(17)	(14)	(11)
Cash and cash equivalents	4,475	3,336	4,475	3,336
Real estate equity method investments	0
Goodwill	14,274	14,274	14,274	14,274
Notes payable and other borrowings	26,656	18,920	26,656	18,920
Depreciation and amortization	2,052	2,282	3,889	4,084
Real estate equity method investments		0		0
Gain on the consolidation of The Altman Companies				0
Operating Segments [Member] | BBX Sweet Holdings [Member] | Other Investments in Real Estate Joint Ventures [Member]
Gain on consolidation		0		0
Operating Segments [Member] | BBX Sweet Holdings [Member] | Trade [Member]
Sales	31,892	35,013	62,136	67,738
Cost of sales	20,674	21,902	40,442	42,448
Operating Segments [Member] | BBX Sweet Holdings [Member] | Real Estate [Member]
Sales	0	0	0	0
Cost of sales		0	0	0
Operating Segments [Member] | BBX Sweet Holdings [Member] | Construction [Member]
Sales	0	0	0	0
Cost of sales	0	0	0	0
Operating Segments [Member] | BBX Sweet Holdings [Member] | Management Service [Member]
Sales		0		0
Operating Segments [Member] | Renin Holdings LLC[Member]
Real estate development and property management fees	0		0
Interest income	0	0	0	0
Other revenue	0	0	0	0
Total revenues	22,435	24,344	47,999	52,320
Interest expense	567	1,152	1,402	2,273
Recoveries from loan losses, net	0	0	0	0
Impairment losses	0		0
Selling, general and administrative expenses	3,320	3,991	7,162	7,839
Total costs and expenses	23,090	27,558	48,785	58,534
Operating losses	(655)	(3,214)	(786)	(6,214)
Equity in net earnings of unconsolidated real estate joint ventures	0	0	0	0
Other income	2	(5)	2	(4)
Foreign exchange gain	220	(470)	707	(502)
Loss before income taxes	(433)	(3,689)	(77)	(6,720)
Total assets	77,507	93,091	77,507	93,091
Expenditures for property and equipment	168	457	378	741
Depreciation and amortization	832	878	1,672	1,745
Debt accretion and amortization	214	51	224	9
Debt accretion and amortization	(214)	(51)	(224)	(9)
Cash and cash equivalents	288	648	288	648
Real estate equity method investments	0
Goodwill	4,140	4,140	4,140	4,140
Notes payable and other borrowings	16,742	44,025	16,742	44,025
Depreciation and amortization	832	878	1,672	1,745
Real estate equity method investments		0		0
Gain on the consolidation of The Altman Companies				0
Operating Segments [Member] | Renin Holdings LLC[Member] | Other Investments in Real Estate Joint Ventures [Member]
Gain on consolidation		0		0
Operating Segments [Member] | Renin Holdings LLC[Member] | Trade [Member]
Sales	22,435	24,344	47,999	52,320
Cost of sales	19,203	22,415	40,221	48,422
Operating Segments [Member] | Renin Holdings LLC[Member] | Real Estate [Member]
Sales	0	0	0	0
Cost of sales		0	0	0
Operating Segments [Member] | Renin Holdings LLC[Member] | Construction [Member]
Sales	0	0	0	0
Cost of sales	0	0	0	0
Operating Segments [Member] | Renin Holdings LLC[Member] | Management Service [Member]
Sales		0		0
Segment Reporting, Reconciling Item, Corporate Nonsegment [Member]
Real estate development and property management fees	0		0
Interest income	0	0	0	0
Other revenue	267	453	785	889
Total revenues	1,913	2,313	5,072	5,765
Interest expense	2	1	3	2
Recoveries from loan losses, net	0	0	0	0
Impairment losses	0		0
Selling, general and administrative expenses	1,596	1,680	3,596	3,838
Total costs and expenses	2,167	2,305	4,937	5,321
Operating losses	(254)	8	135	444
Equity in net earnings of unconsolidated real estate joint ventures	0	0	0	0
Other income	7	6	13	2,262
Foreign exchange gain	0	0	0	0
Loss before income taxes	(247)	14	148	2,706
Total assets	5,232	6,775	5,232	6,775
Expenditures for property and equipment	4	80	8	128
Depreciation and amortization	44	42	89	81
Debt accretion and amortization	0	0	0	0
Debt accretion and amortization	0	0	0	0
Cash and cash equivalents	1,357	2,366	1,357	2,366
Real estate equity method investments	0
Goodwill	0	0	0	0
Notes payable and other borrowings	0	1	0	1
Depreciation and amortization	44	42	89	81
Real estate equity method investments		0		0
Gain on the consolidation of The Altman Companies				0
Segment Reporting, Reconciling Item, Corporate Nonsegment [Member] | Other Investments in Real Estate Joint Ventures [Member]
Gain on consolidation		0		0
Segment Reporting, Reconciling Item, Corporate Nonsegment [Member] | Trade [Member]
Sales	1,646	1,860	4,287	4,876
Cost of sales	569	624	1,338	1,481
Segment Reporting, Reconciling Item, Corporate Nonsegment [Member] | Real Estate [Member]
Sales	0	0	0	0
Cost of sales		0	0	0
Segment Reporting, Reconciling Item, Corporate Nonsegment [Member] | Construction [Member]
Sales	0	0	0	0
Cost of sales	0	0	0	0
Segment Reporting, Reconciling Item, Corporate Nonsegment [Member] | Management Service [Member]
Sales		0		0
Segment Reporting, Reconciling Item, Excluding Corporate Nonsegment [Member]
Real estate development and property management fees	0		0
Interest income	205	(437)	424	106
Other revenue	(250)	(191)	(430)	(331)
Total revenues	(51)	(642)	(16)	(242)
Interest expense	(533)	(863)	(999)	(1,593)
Recoveries from loan losses, net	0	0	0	0
Impairment losses	0		0
Selling, general and administrative expenses	6,862	7,092	14,169	14,083
Total costs and expenses	6,324	6,215	13,161	12,473
Operating losses	(6,375)	(6,857)	(13,177)	(12,715)
Equity in net earnings of unconsolidated real estate joint ventures	0	0	0	0
Other income	88	42	85	61
Foreign exchange gain	0	0	0	0
Loss before income taxes	(6,287)	(6,815)	(13,092)	(12,654)
Total assets	36,675	54,632	36,675	54,632
Expenditures for property and equipment	4	2	4	15
Depreciation and amortization	103	1,037	206	1,145
Debt accretion and amortization	0	0	0	0
Debt accretion and amortization	0	0	0	0
Cash and cash equivalents	36,056	18,675	36,056	18,675
Real estate equity method investments	0
Goodwill	0	0	0	0
Notes payable and other borrowings	(16,539)	(27,450)	(16,539)	(27,450)
Depreciation and amortization	103	1,037	206	1,145
Real estate equity method investments		0		0
Gain on the consolidation of The Altman Companies				0
Segment Reporting, Reconciling Item, Excluding Corporate Nonsegment [Member] | Other Investments in Real Estate Joint Ventures [Member]
Gain on consolidation		0		0
Segment Reporting, Reconciling Item, Excluding Corporate Nonsegment [Member] | Trade [Member]
Sales	(6)	(14)	(10)	(17)
Cost of sales	(5)	(14)	(9)	(17)
Segment Reporting, Reconciling Item, Excluding Corporate Nonsegment [Member] | Real Estate [Member]
Sales	0	0	0	0
Cost of sales		0	0	0
Segment Reporting, Reconciling Item, Excluding Corporate Nonsegment [Member] | Construction [Member]
Sales	0	0	0	0
Cost of sales	$ 0	0	$ 0	0
Segment Reporting, Reconciling Item, Excluding Corporate Nonsegment [Member] | Management Service [Member]
Sales		$ 0		$ 0