Fathom Digital Manufacturing Corporation - Ordinary Shares (FATH) 10-K 7 Apr 23 2022 FY Annual report Financial data

Document and Entity Information

Document and Entity Information - USD ($)	12 Months Ended
	Dec. 31, 2022	Apr. 04, 2023
Document Information [Line Items]
Document Type	10-K
Amendment Flag	false
Document Period End Date	Dec. 31, 2022
Document Fiscal Period Focus	FY
Document Fiscal Year Focus	2022
Entity Registrant Name	FATHOM DIGITAL MANUFACTURING CORPORATION
Entity Central Index Key	0001836176
Current Fiscal Year End Date	--12-31
Entity Filer Category	Non-accelerated Filer
Entity Shell Company	false
Entity Small Business	true
Entity Emerging Growth Company	true
Entity Ex Transition Period	false
ICFR Auditor Attestation Flag	false
Entity Current Reporting Status	Yes
Entity Public Float		$ 22,989,506
Entity Voluntary Filers	No
Entity Well-known Seasoned Issuer	No
Entity File Number	001-39994
Entity Tax Identification Number	98-1571400
Entity Address, Address Line One	1050 Walnut Ridge Drive
Entity Address, City or Town	Hartland
Entity Address, State or Province	WI
Entity Address, Postal Zip Code	53029
City Area Code	262
Local Phone Number	367-8254
Entity Interactive Data Current	Yes
Entity Incorporation, State or Country Code	DE
Document Annual Report	true
Document Transition Report	false
Auditor Name	GRANT THORNTON LLP
Auditor Firm ID	248
Auditor Location	Milwaukee, WI
Documents Incorporated by Reference [Text Block]	DOCUMENTS INCORPORATED BY REFERENCE Portions of Fathom Digital Manufacturing Corporation’s definitive Proxy Statement, to be filed with the Securities and Exchange Commission within 120 days of December 31, 2022 and delivered to stockholders in connection with the 2023 Annual Meeting of Stockholders, are incorporated by reference into Part III of this Form 10-K.
Class A Common Stock [Member]
Document Information [Line Items]
Trading Symbol	FATH
Entity Common Stock, Shares Outstanding		69,546,514
Title of 12(b) Security	Class A common stock, par value $0.0001 per share
Security Exchange Name	NYSE
Warrants to Purchase Class A Common Stock [Member]
Document Information [Line Items]
Trading Symbol	FATH.WS
Title of 12(b) Security	Warrants to purchase Class A common stock
Security Exchange Name	NYSE
Class B Common Stock [Member]
Document Information [Line Items]
Entity Common Stock, Shares Outstanding		66,692,781

Consolidated Balance Sheets

Consolidated Balance Sheets - USD ($) $ in Thousands		Dec. 31, 2022	Dec. 31, 2021
Current assets
Cash		$ 10,713	$ 20,357
Accounts receivable, net		28,641	25,367
Inventory		15,718	13,165
Prepaid expenses and other current assets		3,588	1,836
Total current assets		58,660	60,725
Property and equipment, net		47,703	44,527
Right-of-use operating lease assets, net		10,312
Right-of-use financing lease assets, net		2,253
Intangible assets, net		251,412	269,622
Goodwill			1,189,464
Other non-current assets		175	2,036
Total assets		370,515	1,566,374
Current liabilities
Accounts payable	[1]	7,982	9,409
Accrued expenses		8,176	5,957
Current operating lease liability		2,174
Current finance lease liability		200
Other current liabilities		4,128	2,058
Contingent consideration		700	2,748
Current portion of debt, net		42,744	29,697
Total current liabilities		66,104	49,869
Long-term debt, net		114,327	120,491
Fathom earnout shares liability		5,960	64,300
Sponsor earnout shares liability		930	9,380
Warrant liability		2,780	33,900
Payable to related parties pursuant to the tax receivable agreement		25,360	4,600
Long-term contingent consideration			850
Noncurrent operating lease liability		8,958
Noncurrent finance lease liability		2,125
Deferred tax liability			17,570
Other noncurrent liabilities			4,655
Total liabilities		226,544	305,615
Commitments and Contingencies:
Redeemable non-controlling interest in Fathom OpCo		92,207	841,982
Shareholders' and Members' Equity:
Preferred Stock, $.0001 par value; 10,000,000 shares authorized; 0 shares issued and outstanding as of December 31, 2022 and December 31, 2021, respectively		0	0
Additional paid-in capital		587,941	466,345
Accumulated other comprehensive loss		(107)
Accumulated deficit		(536,084)	(47,581)
Shareholders' equity attributable to Fathom Digital Manufacturing Corporation		51,764	418,777
Total Liabilities, Shareholders' Equity, Members' Equity, and Redeemable Non-Controlling Interest		370,515	1,566,374
Class A Common Stock [Member]
Shareholders' and Members' Equity:
Common stock		7	5
Class B Common Stock [Member]
Shareholders' and Members' Equity:
Common stock		7	8
Class C Common Stock [Member]
Shareholders' and Members' Equity:
Common stock		$ 0	$ 0
[1] Inclusive of accounts payable to related parties of $ 1,007 a nd $ 1,246 as of December 31, 2022, and December 31, 2021, respectively.

Consolidated Balance Sheets (Pa

Consolidated Balance Sheets (Parenthetical) - USD ($) $ in Thousands	Dec. 31, 2022	Dec. 31, 2021
Fair value of payable to related parties pursuant to the tax receivable agreement	$ 4,000	$ 4,600
Preferred stock, par value (in dollars per share)	$ 0.0001	$ 0.0001
Preferred stock, shares authorized (in shares)	10,000,000	10,000,000
Preferred stock, shares issued (in shares)	0	0
Preferred stock, shares outstanding (in shares)	0	0
Common stock, shares authorized (in shares)	500,000,000
Accounts payable, Related parties, Current	$ 1,007	$ 1,246
Class A Common Stock [Member]
Common stock, par value (in dollars per share)	$ 0.0001	$ 0.0001
Common stock, shares authorized (in shares)	300,000,000	300,000,000
Common stock, shares issued (in shares)	65,808,764	50,785,656
Common stock, shares outstanding	65,808,764	50,785,656
Class B Common Stock [Member]
Common stock, par value (in dollars per share)	$ 0.0001	$ 0.0001
Common stock, shares authorized (in shares)	180,000,000	180,000,000
Common stock, shares issued (in shares)	70,153,051	84,294,971
Common stock, shares outstanding	70,153,051	84,294,971
Class C Common Stock [Member]
Common stock, par value (in dollars per share)	$ 0.0001	$ 0.0001
Common stock, shares authorized (in shares)	10,000,000	10,000,000
Common stock, shares issued (in shares)	0	0
Common stock, shares outstanding	0	0

Consolidated Statements of Comp

Consolidated Statements of Comprehensive (Loss) Income - USD ($)			12 Months Ended
		Dec. 31, 2021	Dec. 31, 2022	Dec. 22, 2021
Revenue		$ 4,840,000	$ 161,141,000	$ 147,356,000
Cost of revenue	[1],[2]	2,725,000	108,623,000	90,278,000
Gross profit		2,115,000	52,518,000	57,078,000
Operating expenses
Selling, general, and administrative	[3]	3,133,000	49,869,000	37,507,000
Depreciation and amortization		416,000	18,179,000	10,357,000
Restructuring			1,897,000
Goodwill impairment		0	1,189,518,000	0
Total operating expenses		3,549,000	1,259,463,000	47,864,000
Operating (loss) income		(1,434,000)	(1,206,945,000)	9,214,000
Interest expense and other (income) expense
Interest expense		251,000	9,015,000	13,063,000
Other expense		308,000	350,000	21,007,000
Other income		(35,460,000)	(99,160,000)	(5,174,000)
Total interest expense and other (income) expense, net		(34,901,000)	(89,795,000)	28,896,000
Net (loss) income before income tax		33,467,000	(1,117,150,000)	(19,682,000)
Income tax benefit		(3,000)	(6,662,000)	(3,208,000)
Net (loss) income		33,470,000	(1,110,488,000)	(16,474,000)
Net loss attributable to Fathom OpCo non-controlling interest (Note 15)		(968,000)	(621,903,000)
Net (loss) income attributable to controlling interest		34,438,000	(488,585,000)	(16,474,000)
Comprehensive income (loss):
(Loss) gain from foreign currency translation adjustments			(107,000)	113,000
Comprehensive (loss) income, net of tax		$ 34,438,000	$ (488,692,000)	$ (16,361,000)
Class A and Class B Common Unit
Net (loss) per unit attributable to common stock/unit holders
Basic	[4]			$ (3.33)
Diluted	[4]			$ (3.33)
Weighted average shares outstanding
Basic				7,723,592
Diluted				7,723,592
Class A Common Stock
Net (loss) per unit attributable to common stock/unit holders
Basic		$ 0.68	$ (8.46)
Diluted		$ 0.25	$ (8.46)
Weighted average shares outstanding
Basic		50,785,656	57,766,682
Diluted		135,839,973	57,766,682
[1] Inclusive o f $ 9,120 , $ 700 , and $ 9,165 , of cost of revenue related to inventory purchases from a related party for the periods January 1 - December 31, 2022, December 23 - 31, 2021, and January 1 - December 22, 2021, respectively. See Note 17. Inclusive of $ 6,716 , $ 94 , and $ 5,751 of depreciation and amortization for the periods January 1 - December 31, 2022, December 23 - 31, 2021, and January 1 - December 22, 2021, respectively. Inclusive of $ 85 , $ 0 , and $ 1,723 , of management fees incurred to a related party for the periods January 1 - December 31, 2022, December 23 - 31, 2021, and January 1 - December 22, 2021, respectively. See Note 17. Basic and diluted net loss per unit amounts are the same for both Class A common units and Class B common units. See Note 13

Consolidated Statements of Co_2

Consolidated Statements of Comprehensive (Loss) Income (Parenthetical) - USD ($) $ in Thousands		12 Months Ended
	Dec. 31, 2021	Dec. 31, 2022	Dec. 22, 2021
Cost, depreciation and amortization	$ 94	$ 6,716	$ 5,751
Management Services Agreement [Member]
Related party transactions, expenses	0	85	1,723
Related Party [Member]
Cost, inventory purchases from related party	$ 700	$ 9,120	$ 9,165

Consolidated Statement of Share

Consolidated Statement of Shareholders' Equity and Redeemable Non-Controlling Interest and Class A Contingently Redeemable Preferred Units and Members' Equity (Predecessor) - USD ($) $ in Thousands	Total	Revision of Prior Period, Accounting Standards Update, Adjustment	Class B Common Stock	Class A Contingently Redeemable Preferred Equity	Common Stock	Common Stock Class A Common Stock	Common Stock Class B Common Stock	Common Stock Limited Liability Company Class A Common Units	Common Stock Limited Liability Company Class B Common Units	Common Stock Class A Contingently Redeemable Preferred Equity	Additional Paid-in Capital	Accumulated Deficit	Accumulated Deficit Revision of Prior Period, Accounting Standards Update, Adjustment	Accumulated Other Comprehensive Income (Loss)	Redeemable Noncontrolling Interest
Opening Balance, Shares, Contingently Redeemable Preferred Units at Dec. 31, 2020				1,167,418
Opening Balance, Value, Contingently Redeemable Preferred Units at Dec. 31, 2020				$ 54,105
Shareholders' equity beginning balance at Dec. 31, 2020					$ 36,019			$ 35,869	$ 14,450			$ (14,232)		$ (68)
Shareholders' equity beginning balance (in shares) at Dec. 31, 2020								5,480,611	2,242,981
Share based compensation					2,649			$ 2,649
Net (loss) income	$ (16,474)		$ (4,784)		(16,474)							(16,474)
Foreign currency translation adjustments	113				113									113
Closing Balance, Value, Redeemable Noncontrolling Interest at Dec. 22, 2021															$ 842,950
Shareholders' equity ending balance at Dec. 22, 2021					$ 22,307		$ 8	$ 38,518	$ 14,450			(30,706)		45
Shareholder's equity ending balance at Dec. 22, 2021	384,200					$ 5					$ 466,206	(82,019)
Shareholders' equity ending balance (in shares) at Dec. 22, 2021						50,785,656	84,294,971	5,480,611	2,242,981
Ending Balance, Value, Contingently Redeemable Preferred Units at Dec. 22, 2021										$ 54,105
Ending Balance, Shares, Contingently Redeemable Preferred Units at Dec. 22, 2021										1,167,418
Equity based compensation	139										139
Net (loss) income	34,438											34,438			(968)
Closing Balance, Value, Redeemable Noncontrolling Interest at Dec. 31, 2021	841,982														841,982
Shareholders' equity ending balance at Dec. 31, 2021	418,777
Shareholder's equity ending balance at Dec. 31, 2021	418,777					$ 5	$ 8				466,345	(47,581)
Shareholders' equity ending balance (in shares) at Dec. 31, 2021						50,785,656	84,294,971
Accounting Standards Update [Extensible Enumeration]		us-gaap:AccountingStandardsUpdate201602Member											us-gaap:AccountingStandardsUpdate201602Member
Share based compensation	7,386										7,386
Net (loss) income	(488,585)											(488,585)			(621,903)
Other comprehensive loss	(107)													(107)
Vesting of restricted shares net of tax witholding (in shares)						746,941
Vesting of restricted shares, net of tax witholding	(2,975)					$ 1					(2,976)
Issuance of Class A common stock under Employee Share Purchase Plan	150										150
Issuance of Class A common stock under Employee Share Purchase Plan (in shares)						134,247
Exchange of common stock and Fathom OpCo units (in shares)						14,141,920	(14,141,920)
Exchange of common stock and Fathom OpCo units						$ 1	$ (1)
Non-controlling interest remeasurement	127,872										127,872				(127,872)
Tax receivable agreement liability on capital transactions	(21,360)										(21,360)
Tax impact of exchange of Class B common stock and Fathom OpCo units	10,524										10,524
Foreign currency translation adjustments	(107)
Closing Balance, Value, Redeemable Noncontrolling Interest at Dec. 31, 2022	92,207														$ 92,207
Shareholders' equity ending balance at Dec. 31, 2022	51,764	$ 82											$ 82
Shareholder's equity ending balance at Dec. 31, 2022	$ 51,764					$ 7	$ 7				$ 587,941	$ (536,084)		$ (107)
Shareholders' equity ending balance (in shares) at Dec. 31, 2022			70,153,051			65,808,764

Consolidated Statement of Sha_2

Consolidated Statement of Shareholders' Equity and Redeemable Non-Controlling Interest (Successor) and Class A Contingently Redeemable Preferred Units and Members' Equity (Predecessor) (Parenthetical)	Dec. 31, 2022 $ / shares
Common Class A [Member]
Common stock, par value (in dollars per share)	$ 0.0001
Common Class B [Member]
Common stock, par value (in dollars per share)	0.0001
Common Stock [Member] | Common Class A [Member]
Common stock, par value (in dollars per share)	0.0001
Common Stock [Member] | Common Class B [Member]
Common stock, par value (in dollars per share)	$ 0.0001

Consolidated Statements of Cash

Consolidated Statements of Cash Flows - USD ($)		12 Months Ended
	Dec. 31, 2021	Dec. 31, 2022	Dec. 22, 2022	Dec. 22, 2021
Cash Flows from Operating Activities
Net (loss) income	$ 34,438,000	$ (488,585,000)		$ (16,474,000)
Adjustments to reconcile net (loss) income to net cash from operating activities:
Depreciation and amortization	510,000	24,896,000		16,108,000
Amortization of inventory step-up		3,241,000
Goodwill impairment	0	1,189,518,000	$ 0	0
(Gain) loss on disposal of property and equipment		(197,000)		307,000
Loss on extinguishment of debt				2,031,000
Foreign currency translation adjustment				113,000
Gain on PPP Forgiveness				(1,624,000)
Share-based compensation	139,000	7,386,000		2,649,000
Non cash lease expense, net		1,065,000
Deferred Taxes	(3,000)	(6,417,000)
Bad debt expense		513,000		373,000
Non-controlling interest share of Fathom OpCo Net Loss	(968,000)	(621,903,000)
Change in fair value of Fathom earnout shares liability	(23,860,000)	(58,340,000)		(3,550,000)
Change in fair value of Sponsor earnout shares liability	(3,400,000)	(8,450,000)
Change in fair value of Warrant liability	(8,200,000)	(31,120,000)
Change in fair value of tax receivable agreement	300,000	(600,000)
Change in fair value of contingent consideration		(148,000)
Amortization of debt financing costs	16,000	420,000		3,126,000
Changes in operating assets and liabilities that provided cash:
Accounts receivable	(356,000)	(4,182,000)		(5,404,000)
Inventory	(340,000)	(5,794,000)		(961,000)
Prepaid expenses and other assets	1,249,000	1,351,000		(2,937,000)
Accounts payable	(100,000)	(1,167,000)		9,541,000
Accrued liabilities and other	1,096,000	1,593,000		3,925,000
Net cash provided by operating activities	521,000	3,080,000		7,223,000
Cash Flows from Investing Activities
Purchase of property and equipment		(13,189,000)		(8,972,000)
Cash used for acquisitions, net of cash acquired				(67,428,000)
Net cash used in investing activities		(13,189,000)		(76,400,000)
Cash Flows from Financing Activities
Proceeds from term loan				183,500,000
Proceeds from revolving credit facility, net		10,000,000
Payments on debt		(3,125,000)		(104,091,000)
Payments on finance leases		(316,000)
Tax payment for shares withheld in lieu of taxes		(2,976,000)
Payment of debt issuance costs		(411,000)		(3,259,000)
Proceeds from issuance of common stock under ESPP		150,000
Payments for contingent consideration		(2,750,000)		(5,584,000)
Net cash provided by financing activities		572,000		70,566,000
Effect of exchange rate changes on cash, and cash equivalents		(107,000)
Net increase in cash	521,000	(9,644,000)		1,389,000
Cash, beginning of period	9,577,000	20,357,000	$ 20,357,000	8,188,000
Cash, end of period	20,357,000	10,713,000		9,577,000
Supplemental Cash Flows Information:
Cash paid for interest	700,000	5,714,000		9,436,000
Cash paid for taxes	0	98,000		62,000
Cash paid to related parties (Note 17)	700,000	9,120,000		11,252,000
Significant non-cash transactions:
Property and equipment noncash transaction		1,485,000
Initial recognition of contingent consideration for acquisitions	$ 0			$ 1,295,000
Right-of-Use assets acquired through lease liabilities		$ 11,986,000

Nature of Business

Nature of Business	12 Months Ended
	Dec. 31, 2022
Organization, Consolidation and Presentation of Financial Statements [Abstract]
Nature of Business	Note 1 - Nature of Business Fathom Digital Manufacturing Corporation (“Fathom” or, the “Company”) was incorporated as a Delaware corporation on December 23, 2021. Fathom was previously named Altimar Acquisition Corp. II ("Altimar II") before deregistering as an exempted company in the Cayman Islands. Fathom, through its consolidated subsidiary, Fathom Holdco, LLC (“Fathom OpCo”), is a leading on-demand digital manufacturing platform in North America, providing comprehensive product development and manufacturing services to many of the largest and most innovative companies in the world. Fathom OpCo was formed on April 16, 2021 as a limited liability company in accordance with the provisions of the Delaware Limited Liability Company Act, for the purpose of holding a 100 percent equity interest in MCT Group Holdings, LLC and its subsidiaries (“MCT Holdings”) and holding a 100 percent equity interest in Incodema Holdings, LLC and its subsidiaries (“Incodema Holdings”).

Significant Accounting Policies

Significant Accounting Policies	12 Months Ended
	Dec. 31, 2022
Accounting Policies [Abstract]
Significant Accounting Policies	Note 2 - Significant Accounting Policies Basis of Presentation The accompanying consolidated financial statements comprise the financial statements of Fathom and its controlled subsidiaries for the fiscal year period from January 1, 2022 to December 31, 2022, the financial statements of Fathom and its controlled subsidiaries for the nine-day period from December 23, 2021 to December 31, 2021 (the "2021 Successor Period"), and the financial statements of Fathom OpCo and its controlled subsidiaries for the period from January 1, 2021 to December 22, 2021 (the "2021 Predecessor Period"). The consolidated financial statements have been prepared in accordance with U.S. generally accepted accounting principles (“U.S. GAAP”) and pursuant to the accounting and disclosure rules and regulations of the U.S. Securities and Exchange Commission ("SEC"). All material intercompany balances have been eliminated in consolidation in each period presented. Principles of Consolidation The consolidated financial statements include the accounts of the Company, its controlled subsidiaries, and certain variable interest entities (“VIEs”) where the Company is the primary beneficiary. The Company is deemed to be the primary beneficiary of a VIE when it has both (1) the power to direct the activities of the VIE that most significantly impact the entity’s economic performance, and (2) exposure to benefits and/or losses that could potentially be significant to the entity. Assets and liabilities of VIEs and their respective results of operations are consolidated from the date that the Company became the primary beneficiary through the date that the Company ceases to be the primary beneficiary. Fathom consolidates the accounts of Fathom OpCo since Fathom OpCo has been determined to be a VIE and Fathom is the primary beneficiary of Fathom OpCo. Business Combination The Company applies the acquisition method to all transactions and other events in which the entity obtains control over one or more other businesses, including the Business Combination, (as defined in Note 3), whereby Fathom was determined to be the primary beneficiary of Fathom OpCo, a VIE. Assets acquired and liabilities assumed are measured at fair value as of the acquisition date. Liabilities related to contingent consideration are recognized at the acquisition date and re-measured at fair value in each subsequent reporting period if the contingent consideration is liability classified. Goodwill is recognized as the excess of the consideration transferred over the fair value of the net identifiable assets acquired. Under Accounting Standards Codification ("ASC") Topic 805 - Business Combinations ("ASC 805"), there is an option to apply push-down accounting, which establishes a new basis for the assets and liabilities of the acquired company based on a “push-down” of the acquirer’s stepped-up basis. The push-down accounting election is made in the reporting period in which the change in control event occurs. Fathom has elected push-down accounting for the Business Combination, and recorded the push-down entries at Fathom OpCo. Use of Estimates The preparation of the consolidated financial statements in conformity with U.S. GAAP requires the Company’s management to make estimates and assumptions that affect the reported amounts of assets and liabilities and disclosure of contingent assets and liabilities at the date of the consolidated financial statements and the reported amounts of revenues and expenses during the reporting period. Making estimates requires the Company’s management to exercise significant judgment. It is at least reasonably possible that the estimate of the effect of a condition, situation or set of circumstances that existed at the date of the consolidated financial statements, which the Company’s management considered in formulating its estimate, could change in the near term due to one or more future confirming events. Accordingly, the actual results could differ significantly from those estimates. Income Taxes The Company accounts for income taxes and related accounts using the asset/liability method in accordance with ASC Topic 740, Income Taxes (“ASC 740”). Under ASC 740, the Company accrues income taxes payable or refundable and recognizes deferred tax assets and liabilities based on differences between U.S. GAAP and tax bases of assets and liabilities. The Company measures deferred tax assets and liabilities using enacted tax rates in effect for the years in which the differences are expected to reverse and recognizes the effect of a change in enacted rates in the period of enactment. A valuation allowance is established if it is more likely than not that some portion or all of the deferred income tax assets will not be realized. The Company establishes assets and liabilities for uncertain tax positions taken or expected to be taken in income tax returns, using a more-likely than-not recognition threshold. The Company recognizes penalties and interest related to uncertain tax positions as income tax expense. See Note 9 “Income Taxes,” of these Notes to Consolidated Financial Statements for further discussion. Credit Risk, Major Customers, and Suppliers The Company extends trade credit to its customers on terms that are generally practiced in the industry. During 2022, the 2021 Predecessor Period, and 2021 Successor Period the Company did not have any customers or suppliers that comprised a significant percentage of the Company’s operations. The Company maintains its cash balances within accounts at financial institutions backed by the Federal Deposit Insurance Corporation with some balances being in excess of federally insured limits. The Company has not experienced any losses in such accounts and believes it is not exposed to any significant credit risk on cash balances Trade Accounts Receivable and Allowance for Doubtful Accounts Accounts receivables are stated at net invoice amounts. An allowance for doubtful accounts is established based on a specific assessment of all invoices that remain unpaid following normal customer payment periods. In addition, a general valuation allowance is established for the remaining accounts receivable that have not been specifically assessed based on historical loss experience as well as geographic and general economic conditions. All amounts deemed to be uncollectible are charged against the allowance for doubtful accounts in the period that determination is made. The allowance for doubtful accounts on accounts receivable balances was $ 876 as of December 31, 2022, and $ 1,150 as of December 31, 2021. Inventory Inventory is stated at the lower of cost or net realizable value (“NRV”), with NRV based on selling prices in the ordinary course of business, less costs of completion, disposal, and transportation. Costs are determined on the first-in, first-out (“FIFO”) method. Property and Equipment Property and equipment are recorded at cost less accumulated depreciation and amortization. The straight-line method is used for computing depreciation. Assets are depreciated over their estimated useful lives. The cost of leasehold improvements are amortized over the lesser of the length of the related leases or the estimated useful lives of the assets. Costs of maintenance and repairs are charged to expense when incurred. See Note 7 for further information. Goodwill The Company recognizes goodwill in accordance with ASC Topic 350, Goodwill and Other ("ASC 350"). Goodwill is the excess of costs of an acquired entity over the amounts assigned to assets acquired and liabilities assumed in a business combination. Goodwill is not amortized. Goodwill is tested for impairment annually as of the first day of the fourth quarter, and is tested for impairment between annual tests if an event occurs or circumstances change that would indicate the carrying amount may be impaired. An impairment charge for goodwill is recognized only when the estimated fair value of a reporting unit, including goodwill, is less than its carrying amount. The impairment test requires the comparison of the fair value for the Company, our sole reporting unit, with its carrying amount, including goodwill. In performing the impairment test, the Company determined the fair value of its reporting unit using an equal allocation between the discounted cash flow ("DCF") method under the income approach and the public company guideline method under the market approach. The significant assumptions used in the valuation include revenue growth rates, future gross profit margins and operating expenses used to calculate projected future cash flows, determination of the weighted average cost of capital, and future economic and market conditions. The terminal value is based on an exit revenue multiple, which requires significant assumptions regarding the selections of appropriate multiples that consider relevant market trading data. The Company bases its estimates and assumptions on its knowledge of the digital manufacturing industry, recent performance, expectations of future performance and other assumptions the Company believes to be reasonable. Goodwill impairment expense of $ 1,189,518 , $ 0 and $ 0 was incurred for 2022, the 2021 Successor period, and the 2021 Predecessor period, respectively. Intangible Assets Acquired intangible assets subject to amortization are stated at cost and are amortized using the straight-line method over the estimated useful lives of the assets. Intangible assets that are subject to amortization are reviewed for potential impairment whenever events or circumstances indicate that carrying amounts may not be recoverable. During 2022, the 2021 Successor Period, and the 2021 Predecessor Period there were no impairments of intangible assets. New Fathom Units In conjunction with the Business Combination, Fathom OpCo restructured its classes of members' units whereby, subsequent to the Business Combination, Fathom OpCo's equity consists solely of Class A common units (the "New Fathom Units"). Prior to the Business Combination, Fathom OpCo's members' equity consisted of Class A common units and Class B common units. See Note 14 for further information. Warrant Liability The Company accounts for both the Public Warrants (the "Public Warrants") and Private Placement Warrants (the "Private Placement Warrants") (collectively as the "Warrants") as liability-classified instruments based on an assessment of the Warrants’ specific terms and applicable authoritative guidance per ASC Topic 480, Distinguishing Liabilities from Equity ("ASC 480") and ASC Topic 815, Derivatives and Hedging ("ASC 815"). The assessment considers whether the Warrants are freestanding financial instruments pursuant to ASC 480, whether Warrants meet the definition of a liability pursuant to ASC Topic 480 and whether the Warrants meet all of the requirements for equity classification under ASC 815, including whether the Warrants are indexed to the Company's Class A common stock. This assessment, which requires the use of professional judgment, is conducted at the time of issuance of the Warrants and as of each subsequent quarterly period end date while the Warrants are outstanding. Since both the Public Warrants and Private Placement Warrants are liability-classified, the Warrants are required to be recorded at fair value on the date of issuance and each balance sheet date thereafter. Changes in the fair value of the Warrants are recognized as a non-cash gain or loss on the consolidated statement of comprehensive income (loss). The fair value of the Public Warrants was determined using the closing price of the Public Warrants as of December 31, 2022, and the fair value of the Private Placement Warrants was estimated using a Monte Carlo simulation approach. See Note 11 and Note 19 for further information. Fathom Earnout Shares The Company issued 9,000,000 shares of Class A common stock and New Fathom Units that are subject to certain vesting and transfer restrictions (collectively, the "Fathom Earnout Shares") as part of the Business Combination. The Fathom Earnout Shares vest in three tranches of 3,000,000 shares. The first tranche of the Fathom Earnout Shares vest if the volume weighted average price (“VWAP”) of the Company's Class A common stock with respect to a trading day is greater than or equal to $ 12.50 for any 20 trading days within a consecutive 30 -trading-day period. The second tranche of Fathom Earnout Shares vest if the VWAP of the Company's Class A common stock with respect to a trading day is greater than or equal to $ 15.00 for any 20 trading days within a consecutive 30 -trading-day period. The third tranche of Fathom Earnout Shares vest if the VWAP of the Company's Class A common stock with respect to a trading day is greater than or equal to $ 20.00 for any 20 trading days within a consecutive 30 -trading-day period. The Fathom Earnout Shares were issued as part of the Business Combination and are accounted for as contingent consideration, and thus purchase consideration, and classified as a liability. This classification requires the Company to re-measure the Fathom Earnout Shares at fair value with each reporting date. See Note 3 for further information. Sponsor Earnout Shares Prior to Altimar II's initial public offering, Altimar II Sponsor, LLC (the "Sponsor") received 8,625,000 Class B Ordinary Shares ("Founder Shares") of the Company in exchange for an investment of $ 25 . In conjunction with the Business Combination, the holders of the Founder Shares forfeited 2,587,500 Founder Shares and received 1,267,500 shares of Class A common stock, (the "Sponsor Earnout Shares" and, together with the Fathom Earnout Shares, the "Earnout Shares") which vest only if the stock price of the Company reaches $ 12.50 for any 20 days within a consecutive 30 -trading-day period. The remaining 4,770,000 Founder Shares were cancelled and replaced with 4,770,000 shares of Class A common stock of the Company which are recorded as equity in the Company's consolidated balance sheet as of December 31, 2022, and December 31, 2021. The Company classifies the Sponsor Earnout Shares as a liability measured at fair value upon the consummation of the Business Combination, the date of issuance, and each subsequent reporting date. The Sponsor Earnout Shares were not included as part of the consideration transferred in the Business Combination since the Sponsor Earnout Shares do not represent payments to any of the sellers in the Business Combination. Redeemable Non-Controlling Interest Redeemable non-controlling interest represents the Company’s non-controlling interest in consolidated subsidiaries which are not attributable, directly or indirectly, to the controlling Class A common stock ownership of the Company. The Company's comprehensive income (loss) in 2022 and in the 2021 Successor Period is reduced by the portion of Fathom OpCo's comprehensive loss that is attributable to noncontrolling interests. The Company's non-controlling interest is representative of the fact that the Company directly owns 48 .4% of Fathom OpCo's New Fathom Units while the holders of the non-controlling interest in Fathom OpCo hold 51.6 %. Since the non-controlling interest may be redeemed for cash and redemption is considered outside of the Company's control, the non-controlling interest is recorded in temporary or "mezzanine" equity on the consolidated balance sheet as of December 31, 2022. See Note 3 and Note 14 for further information. Tax Receivable Agreement In connection with the Business Combination, Fathom entered into the Tax Receivable Agreement ("TRA"), which generally provides for the payment by it of 85 % of the net cash savings, if any, in U.S. federal, state and local, income and franchise tax (computed using certain assumptions to address the impact of state and local taxes) that it actually realizes (or in certain cases is deemed to realize) as a result of tax basis in certain assets and other tax attributes. The TRA is a direct obligation of the Company, and not of its subsidiaries. Since the payments under the TRA will be made to selling shareholders of Fathom OpCo, the fair value of the TRA as of the date of the Business Combination was considered part of the consideration transferred as part of the Business Combination with Fathom OpCo. See Note 3 for further information. Subsequent to the initial recognition of the TRA as part of the Business Combination on December 23, 2021, the TRA is recorded at fair value. Any changes in fair value of the TRA subsequent to the Business Combination are recorded as non-cash gains or losses in the Company's consolidated statement of comprehensive loss in 2022 and in the 2021 Successor Period. See Note 19 for further information. Subsequent to the Business Combination, the Company will record additional liabilities under the TRA when Class A Units of Fathom OpCo are exchanged for Class A common stock. Liabilities resulting from these exchanges will be recorded on a gross undiscounted basis and are not remeasured at fair value. During the year ended December 31, 2022, an additional TRA liability of $ 21,360 was established as a result of these exchanges. See Note 23 for a description of the amendment and restatement of the TRA dated as of March 27, 2023. Foreign Currency Exchange and Translation The expression of assets and liabilities in a foreign currency amount gives rise to exchange gains and losses when such obligations are paid in U.S. dollars. Foreign currency exchange rate adjustment (i.e., differences between amounts recorded and actual amounts owed or paid) are reported in the consolidated statements of comprehensive income (loss) as foreign currency fluctuations occur. Foreign currency exchange rate adjustments are reported in the consolidated statements of cash flows using the exchange rates in effect at the time of the cash flows. Assets and liabilities of the Company's operations in China are translated into U.S. dollars at the rate of exchange in effect at the close of the period. Income and expenses are translated at an average rate of exchange for the period. The aggregate effect of translating the financial statements is included in other comprehensive income (loss). Adjustments to 2022, the 2021 Successor Period, and the 2021 Predecessor Period, were immaterial. Fair Value Measurements The fair value of the Company’s assets and liabilities, which qualify as financial instruments under ASC Topic 820, Fair Value Measurement ("ASC 820"), approximates the carrying amounts represented in the accompanying consolidated balance sheets, primarily due to their short-term nature, except for the Earnout Shares liability and Warrant liabilities, see Note 19 for further information. The framework for determining fair value is based on a hierarchy that prioritizes the inputs and valuation techniques used to measure fair value. There are three levels of inputs that may be used to measure fair value: Fair values determined by Level 1 inputs use quoted prices in active markets for identical assets or liabilities that the Company has the ability to access. Fair values determined by Level 2 inputs use other inputs that are observable, either directly or indirectly. These Level 2 inputs include quoted prices for similar assets and liabilities in active markets and other inputs such as interest rates and yield curves that are observable at commonly quoted intervals. Level 3 inputs are unobservable inputs, including inputs that are available in situations where there is little, if any, market activity for the related asset. These Level 3 fair value measurements are based primarily on management’s own estimates using pricing models, discounted cash flow methodologies, or similar techniques considering the characteristics of the asset. In instances whereby inputs used to measure fair value fall into different levels in the above fair value hierarchy, fair value measurements in their entirety are categorized based on the lowest level input that is significant to the valuation. The Company’s assessment of the significance of particular inputs to these fair value measurements requires judgment and considers factors specific to each asset or liability. Debt Issuance Costs The Company incurred debt issuance costs in connection with the $ 125,000 Term Loan established under the New Credit Agreement, and also in entering into the Amended Credit Agreement as disclosed in Note 11. These costs are recorded as a reduction in the recorded balance of the outstanding debt. The costs are amortized over the term of the related debt and reported as a component of interest expense by using the effective interest method. Revenue Recognition The Company accounts for revenue under ASC Topic 606, Revenue from Contracts with Customer's ("ASC 606"). Most of the Company’s revenue has one performance obligation and is recognized on a point-in-time basis upon shipment. Over the course of 2022, we were not able to support overtime revenue recognition for customer contracts within our injection molding business and transitioned to recognizing revenue on a point in time basis upon shipment. This change in revenue recognition is immaterial to the overall financial statements in all periods included in this Form 10-K. The Company’s payments terms are consistent with industry standards and never exceed 12 months. The Company has elected to treat shipping and handling as fulfillment activities and not a separate performance obligation. Segment Reporting In accordance with the Financial Accounting Standards Board's ("FASB") authoritative guidance on segment reporting, the Company has one operating segment and one reportable segment. The Company has one line of business, which is product development and on-demand manufacturing services. Other Comprehensive Loss U.S. GAAP generally requires that recognized revenue, expenses, gains and losses be included in net income. Certain changes in assets and liabilities, however, such as foreign currency translation adjustments, are reported as a direct adjustment to the equity section of the consolidated balance sheets. Such items, along with net income, are considered components of comprehensive income or loss. Recent Accounting Pronouncements In February 2016, the Financial Accounting Standards Board (“FASB”) issued Accounting Standards Update (“ASU”) No. 2016-02, Leases ("Topic 842") Section A - Leases: Amendments to the FASB Accounting Standards Codification ("ASC"). The standard requires lessees to recognize the assets and liabilities arising from leases on the balance sheet and retains a distinction between classification of leases. The classification criteria for distinguishing between finance leases and operating leases are substantially similar to the classification criteria for distinguishing between capital leases and operating leases in the previous lease guidance. The Company adopted this standard and related amendments in the first quarter of 2022, using the modified retrospective approach. Using the modified retrospective approach, the Company determined an incremental borrowing rate at the date of adoption based on the total lease term and total minimum rental payments. The modified retrospective approach provides a method for recording existing leases at adoption with a cumulative adjustment to retained earnings. The Company elected the package of practical expedients, which permits the Company to not reassess (1) whether any expired or existing contracts are or contain leases, (2) the lease classification for any expired or existing leases, and (3) any initial direct costs for any expired or existing leases as of the effective date. The Company also elected the practical expedient to not allocate lease considerations between lease and non-lease components for real estate leases. As such, real estate lease considerations are treated as a single lease-component and accounted for accordingly. The Company excludes leases with an initial term of 12 months or less from the application of Topic 842. Adoption of the new standard resulted in the recording of $ 3,122 and $ 8,195 of current lease liabilities and long-term lease liabilities, respectively, and $ 11,986 in corresponding right-of-use lease assets. The difference between the approximate value of the right-of-use lease assets and lease liabilities is attributable to future rent escalations. The cumulative change in the beginning accumulated deficit was $ 82 due to the adoption of Topic 842. There was no material impact on the Company’s consolidated statement of comprehensive loss or consolidated statement of cash flows. The Company’s comparative periods continue to be presented and disclosed in accordance with previous lease guidance. The FASB issued ASU 2016-13, Financial Instruments—Credit Losses: Measurement of Credit Losses on Financial Instruments ("ASC 326"), which amends the impairment model by requiring entities to use a forward-looking approach based on expected losses to estimate credit losses on certain types of financial instruments including trade receivables and available for sale debt securities. ASC 326 is effective for fiscal years beginning after December 15, 2022, with early adoption permitted. The new standard will be effective for the Company beginning January 1, 2023, and will be applied using a modified retrospective transition method. The FASB subsequently issued other related ASUs that amend ASU No. 2016-13 to provide clarification and additional guidance. The Company evaluated the impact of the new standard concluding that it will not have a material impact on its consolidated financial statements. The Company’s management does not believe that any other recently issued, but not yet effective, accounting standards, if currently adopted, would have a material effect on the Company’s financial statements.

Business Combination with Fatho

Business Combination with Fathom OpCo	12 Months Ended
	Dec. 31, 2022
Business Acquisition [Line Items]
Business Combination with Fathom OpCo	Note 4 - Fathom OpCo Predecessor Period Acquisitions In the Predecessor Periods, Fathom OpCo completed a series of acquisitions that were each accounted for under the acquisition method in accordance with ASC 805. Acquisition of Summit Tooling, Inc., and Summit Plastics, LLC: Fathom OpCo completed an acquisition of Summit Tooling Inc. ("Summit Tooling") and Summit Plastics LLC (“Summit Plastics”, together with Summit Tooling, “Summit”) on February 1, 2021, in which it acquired 100 percent of the equity interests of Summit. In conjunction with the equity purchase, Fathom OpCo acquired the real estate in which Summit performs their operations. Summit Tooling designs and manufactures plastic injection molds and Summit Plastics provides molding of precision plastic components for a variety of industries. The primary reason for the acquisition was to expand Fathom OpCo's capabilities in manufacturing and expand its customer base of high-quality manufacturing and industrial technology companies in North America. The transaction was accounted for using the acquisition method of accounting and the fair value of the total purchase consideration transferred consisted of the following: Consideration Total Cash $ 10,875 Fair value of total consideration transferred $ 10,875 The consideration excluded $ 892 of buyer transaction expenses that are included in other expenses within the 2021 Predecessor Period consolidated statement of comprehensive loss. In addition, Fathom OpCo paid a transaction fee of $ 225 to an affiliate of the majority member of Fathom OpCo. The goodwill recognized as part of the acquisition primarily reflects the value of the assembled workforce acquired and the value of future growth prospects and expected business synergies realized as a result of combining and integrating the acquired business into Fathom OpCo's existing platform. The goodwill recognized is partially deductible for tax purposes. The following table sets forth the fair values of the assets acquired, and liabilities assumed in connection with the acquisition of Summit: Recognized amounts of identifiable assets acquired and liabilities assumed Total Cash $ 40 Accounts receivable, net 627 Inventory 339 Fixed assets, net 4,371 Intangible assets 5,000 Total assets acquired 10,377 Accounts payable 40 Deferred revenue 776 Other current liabilities 1,418 Total liabilities assumed 2,234 Total identifiable net assets 8,143 Goodwill $ 2,732 Below is a summary of the intangible assets acquired in the acquisition: Acquisition Date Fair Value Estimated Life (Years) Trade name $ 400 5 Customer relationships 4,600 11 Total intangible assets $ 5,000 The amounts of revenue and net loss of Summit since the acquisition date included in the consolidated statements of comprehensive loss for the 2021 Predecessor Period are as follows: Period From January 1 - December 22, 2021 (Predecessor) Revenue $ 6,748 Net loss $ ( 370 ) Acquisition of Precision Process Corp.: Fathom OpCo completed an acquisition of Precision Process Corp. ("PPC") on April 30, 2021, in which it acquired 100 percent of the membership interest of PPC. In conjunction with the equity purchase, Fathom Opco acquired the real estate in which PPC performs their operations. PPC is a manufacturing company that offers integrated engineering-to-production services, specializing in making prototype, small-run and mass production of parts and components for medical, high-tech, automotive, and metal stamping industries. The primary reason for the acquisition was to expand Fathom OpCo's capabilities into metal stamping with high-quality manufacturing and industrial technology companies in North America. The transaction was accounted for using the acquisition method of accounting and the fair value of the total purchase consideration transferred consisted of the following: Consideration Total Cash $ 25,721 Fair value of total consideration transferred $ 25,721 The consideration excludes $ 984 of buyer transaction expenses that are included in other expenses within the accompanying consolidated statements of comprehensive loss . Fathom OpCo paid a transaction fee of $ 264 to an affiliate of the majority member of Fathom OpCo. The goodwill recognized as part of the acquisition primarily reflects the value of the assembled workforce acquired and the value of future growth prospects and expected business synergies realized as a result of combining and integrating the acquired business into Fathom OpCo's existing platform. The goodwill recognized is partially deductible for tax purposes. The following table sets forth the fair values of the assets acquired and liabilities assumed in connection with the acquisition of PPC: Recognized amounts of identifiable assets acquired and liabilities assumed Total Cash $ 162 Accounts receivable, net 899 Inventory 480 Fixed assets, net 2,413 Intangible assets 14,200 Total assets acquired 18,154 Accounts payable 148 Accrued expenses 79 Total liabilities assumed 227 Total identifiable net assets 17,927 Goodwill $ 7,794 Below is a summary of the intangible assets acquired in the acquisition: Acquisition Date Fair Value Estimated Life (Years) Trade name $ 1,100 5 Customer relationships 13,100 17 Total intangible assets $ 14,200 The amounts of revenue and net loss of PPC since the acquisition date included in the consolidated statements of comprehensive loss for the 2021 Successor Period is as follows: Period From January 1 - December 22, 2021 (Predecessor) Revenue $ 6,993 Net loss $ ( 34 ) Acquisition of Centex Machine and Welding, Inc. and Laser Manufacturing, Inc.: Fathom OpCo completed acquisitions of Centex Machine and Welding, Inc. ("Centex") and Laser Manufacturing, Inc. ("Laser") on April 30, 2021, in which it acquired 100 percent of the equity interests of Centex and Laser. Centex is a top tier medical device manufacturing supplier and Laser provides high precision manufacturing services, combining state of the art technology with expert craftsmanship to deliver superior products. The acquisition was completed in order to expand Fathom OpCo's high-quality manufacturing and industrial technology capabilities in North America. The transaction was accounted for using the acquisition method of accounting and the fair value of the total purchase consideration transferred consisted of the following: Consideration Centex Laser Total Cash $ 11,774 $ 6,946 $ 18,720 Fair value of total consideration transferred $ 11,774 $ 6,946 $ 18,720 The consideration excluded $ 1,226 of buyer transaction expenses that are included in other expenses within the 2021 Predecessor period consolidated statements of comprehensive loss . Fathom OpCo also paid a transaction fee of $ 190 to an affiliate of the majority member of the Fathom OpCo in connection with the transaction. The goodwill recognized as part of the acquisition primarily reflects the value of the assembled workforce acquired and the value of future growth prospects and expected business synergies realized as a result of combining and integrating the acquired businesses into the Company’s existing platform. The goodwill recognized is partially deductible for tax purposes. The following table sets forth the fair values of the assets acquired, and liabilities assumed in connection with the acquisition of Centex and Laser: Acquisition Date Fair Value Centex Laser Recognized amounts of identifiable assets acquired and liabilities assumed Cash $ - $ 68 Accounts receivable, net 1,775 900 Inventory 524 622 Prepaid expenses 108 1 Fixed assets, net 1,787 760 Intangible assets 6,243 3,557 Other assets 1 2 Total assets acquired 10,438 5,910 Accounts payable 252 568 Paycheck Protection Program (PPP) loan 649 - Accrued expenses 271 27 Other current liabilities 23 44 Other noncurrent liabilities 1,234 703 Total liabilities assumed 2,429 1,342 Total identifiable net assets 8,009 4,568 Goodwill $ 3,765 $ 2,378 Below is a summary of the intangible assets acquired in the acquisition: Acquisition Date Estimated Life (Years) Trade name $ 510 5 Customer relationships 5,733 17 Total intangible assets $ 6,243 Acquisition Date Estimated Life (Years) Trade name $ 290 5 Customer relationships 3,267 17 Total intangible assets $ 3,557 The amounts of revenue and net loss of Centex and Laser since the acquisition date included in the consolidated statements of comprehensive loss for the 2021 Predecessor Period and is as follows: Period From January 1 - December 22, 2021 (Predecessor) Revenue $ 9,642 Net loss $ ( 98 ) Acquisition of Sureshot Precision, LLC: Fathom OpCo completed an acquisition of Sureshot Precision, LLC (d/b/a as "Micropulse West") on April 30, 2021 in which it acquired 100 percent of the membership interest of Micropulse West. Micropulse West is a full-service specialist offering a variety of services such as wire Electrical Discharge Machine (“EDM”), ram EDM, small hole EDM, CNC and manual machining/turning, surface grinding, and inspection. The acquisition was consistent with Fathom OpCo’s mission to acquire high-quality manufacturing and industrial technology companies in North America. The transaction was accounted for using the acquisition method of accounting and the fair value of the total purchase consideration transferred consisted of the following: Consideration Total Cash $ 12,452 Contingent consideration 1,295 Fair value of total consideration transferred $ 13,747 The consideration excludes $ 869 of buyer transaction expenses that are included in other expenses within the 2021 Predecessor Period consolidated statement of comprehensive loss. In addition, Fathom OpCo paid a transaction fee of $ 130 to an affiliate of the majority member of Fathom OpCo. The goodwill recognized as part of the acquisition primarily reflects the value of the assembled workforce acquired and the value of future growth prospects and expected business synergies realized as a result of combining and integrating the acquired businesses into Fathom OpCo's existing platform. The goodwill recognized is partially deductible for tax purposes. The following table sets forth the fair values of the assets acquired, and liabilities assumed in connection with the acquisition of Micropulse West: Recognized amounts of identifiable assets acquired and liabilities assumed Total Cash $ 70 Accounts receivable, net 866 Inventory 333 Other current assets 10 Fixed assets, net 2,490 Intangible assets 7,000 Total assets acquired 10,769 Accounts payable 139 Accrued expenses 13 Other current liabilities 99 Total liabilities assumed 251 Total identifiable net assets 10,518 Goodwill $ 3,229 Below is a summary of the intangible assets acquired in the acquisition: Acquisition Date Fair Value Estimated Life (Years) Trade name $ 600 5 Customer relationships 6,400 17 Total intangible assets $ 7,000 The amounts of revenue and net loss of Micropulse West since the acquisition date included in the 2021 Predecessor Period consolidated statement of comprehensive loss is as follows: Period From January 1 - December 22, 2021 (Predecessor) Revenue $ 4,614 Net loss $ ( 115 )
Fathom OpCo
Business Acquisition [Line Items]
Business Combination with Fathom OpCo	Note 3 - Business Combination with Fathom OpCo On December 23, 2021 , Altimar II and Fathom OpCo closed a series of transactions (collectively, the "Business Combination") pursuant to the Business Combination Agreement dated as of July 15, 2021, as amended (the "Agreement"), that resulted in the combined Company becoming a publicly traded company on the New York Stock Exchange ("NYSE") with the Company controlling Fathom OpCo in an "UP-C" structure. At the closing on December 23, 2021, Altimar II domesticated into a Delaware corporation, and the Company, Fathom Digital Manufacturing Corporation, was formed. Following the closing, the public investors, the PIPE Investors, and the Founders collectively held Class A common stock representing approximately 10.4 % economic interest in Fathom OpCo, and the CORE Investors and the other Legacy Fathom Owners collectively held 89.6 % of economic interest in Fathom OpCo in the form of Class A common stock. Additionally, the Company issued to the legacy Fathom owners shares of Class B common stock, which have no economic rights but entitle each holder to voting power ( one vote per share). Subsequently to the closing, the Company controls Fathom OpCo and is a holding company with no assets or operations other than its equity interest in Fathom OpCo. The Business Combination was accounted for using the acquisition method with the Company as the accounting acquirer. Under the acquisition method of accounting, the Company's assets and liabilities were recorded at carrying value, and the assets and liabilities associated with Fathom OpCo were recorded at estimated fair value as of the closing date. The excess of the purchase price over the estimated fair value of the net assets acquired was recognized as goodwill. For accounting purposes, the acquirer is the entity that has obtained control of another entity and, thus, consummated a business combination. The determination of whether control has been obtained begins with the evaluation of whether control should be evaluated based on the variable interest or the voting interest model. If the acquiree is a variable interest entity, the primary beneficiary would be the accounting acquirer. Fathom OpCo met the definition of a variable interest entity, and the Company was determined to be the primary beneficiary and is therefore also the accounting acquirer in the Business Combination. See Note 2 and Note 22 for further information. As a result of the Business Combination, the Company's financial statement presentation distinguishes Fathom OpCo as the "Predecessor" through the closing date. The Company is the "Successor" for periods after the closing date of December 22, 2021. Revenue and earnings from the date of the Business Combination to December 31, 2021, are shown as the "Successor" period on the consolidated statement of comprehensive income (loss). As a result of the application of the acquisition method of accounting in the Successor period, the consolidated financial statements for the Successor period are presented on a full step-up basis and are therefore not comparable to the consolidated financial statements of the Predecessor period that are not presented on the same full step-up basis. In connection with the Business Combination, the Company incurred $ 19,010 of transaction expenses. These costs were recorded on the income statement of Altimar II prior to the Business Combination. Since the Predecessor period for purposes of these financial statements was deemed to be the historical results of Fathom OpCo, these transaction costs are not presented in either the Company's consolidated statement of comprehensive income (loss) for the 2021 Predecessor Period However, these transaction costs are reflected in the accumulated deficit balance of the Company in the consolidated balance sheet as of December 31, 2021. Also, in connection with the Business Combination, Fathom OpCo incurred $ 27,397 of transaction expenses. $ 14,882 of this amount represented contingent fees and success fees which would not have been incurred had the Business Combination not closed. The Company therefore elected an accounting policy to present these transaction costs "on-the-line" whereby the transaction costs are not recorded in either the 2021 Predecessor Period of Fathom OpCo or the 2021 Successor Period of the Company. The remaining $ 12,515 of transaction expenses were not contingent on the closing of the Business Combination and therefore have been reflected as period costs in the consolidated statement of comprehensive income (loss) for the 2021 Predecessor Period. The seller earnout contingent consideration below represents the estimated fair market value of the 9,000,000 Fathom Earnout Shares issued in conjunction with the Business Combination. The Fathom Earnout Shares will be settled with shares of Class A common stock or New Fathom Units and is accounted for as liability classified contingent consideration. The Fathom Earnout Shares vest in three equal tranches of 3,000,000 shares each at the volume-weighted average share price thresholds of $ 12.50 , $ 15.00 and $ 20.00 , respectively. The earnout period related to the Fathom Earnout Shares is five years from the date of the closing of the Business Combination. These estimated fair values are preliminary and subject to adjustment in subsequent periods. In conjunction with the Business Combination, the Company recognized a deferred tax liability of $ 17,573 . The deferred tax liability was recorded on the standalone books of the Company with an offset to goodwill. The deferred tax liability is included in the other long-term liabilities caption in the table below. See Note 21 for further information. The Business Combination was accounted for using the acquisition method of accounting and the fair value of the total purchase consideration transferred was $ 1,364,220 . See below for a summary of the total consideration transferred. Total Consideration Transferred: Total cash consideration $ 53,332 Fathom earnout shares 88,160 Class A common stock transferred 375,478 TRA obligations to the sellers 4,300 Total consideration transferred to sellers 521,270 Non-controlling interest 842,950 Fair value of total consideration transferred $ 1,364,220 During the year ended December 31, 2022, the Company made measurement period adjustments to the preliminary purchase price allocation which included: (i) a decrease to goodwill of $ 1,171 , (ii) a decrease to accounts receivable of $ 395 , (iii) an increase to prepaids and other current assets of $ 2,244 , and (iv) an increase in accounts payable of $ 789 . The measurement period adjustments were made to reflect facts and circumstances that existed as of the acquisition date and is reflected in the table below. The following table sets forth the fair value of the assets acquired, and liabilities assumed in connection with the acquisition: Total Assets acquired: Cash and cash equivalents $ 9,577 Accounts receivable, net 24,615 Inventory 12,825 Prepaid expenses 4,580 Other current assets 836 Property and equipment, net 42,930 Goodwill 1,188,293 Intangible assets 270,000 Other assets 2,200 Total assets acquired 1,555,856 Liabilities assumed: - Accounts payable 9,019 Taxes payable 71 Accrued expenses 4,860 Current portion - long-term debt 152,000 Deferred revenue 651 Other current liabilities 4,504 Other long-term liabilities 20,531 Total liabilities assumed 191,636 Net identifiable assets acquired $ 1,364,220 Goodwill represents future economic benefits arising from acquiring Fathom OpCo's equity, primarily due to its strong market position and its assembled workforce that are not individually and separately recognized as intangible assets. A portion of the Goodwill is deductible for tax purposes. Goodwill is allocated to the Company's sole reportable segment and reporting unit. Identifiable Intangible Assets Fair value Useful life (in years) Trade name $ 70,000 15 Customer relationships 180,000 19 Developed software 4,300 5 Developed technology 15,700 5 $ 270,000 The weighted average amortization period for the amortizable intangible assets at the date of the Business Combination is 16.9 years. The following table presents unaudited pro forma as if the acquisition of Fathom OpCo had occurred on January 1, 2021 and for the year ended December 31, 2021, after giving effects to certain adjustments. The unaudited pro forma financial information is not necessarily indicative of the results of operations that would have occurred had the acquisition been affected on January 1, 2021. In addition, these results are not intended to be a projection of future results and do not reflect events that may occur after the acquisition, including but not limited to revenue enhancements, cost savings or operating synergies that the combined entity may achieve as a result of the acquisition. The Company determined that the 2021 Successor Period was immaterial and therefore, not broken out separately below. Pro Forma Information (Unaudited) Year Ended December 31, 2021 Pro forma revenue $ 162,563 Pro forma net loss ( 14,088 ) Pro forma net loss attributable to controlling interest ( 5,297 ) Pro forma net loss attributable to non-controlling interest $ ( 8,791 ) The supplemental and unaudited pro forma net (loss) includes the following adjustments: • Adjustment to depreciation and amortization for the year ended December 31, 2021, of $ 25,759 ; • Adjustment to interest expense for the year ended December 31, 2021, of ($ 6,766 ); • Adjustment to stock-based compensation expense for the year ended December 31, 2021, of ($ 1,595 ); and • Adjustment to transaction-related costs for the year ended December 31, 2021, of ($ 7,984 ).

Fathom OpCo Predecessor Period

Fathom OpCo Predecessor Period Acquisitions	12 Months Ended
	Dec. 31, 2022
Business Combinations [Abstract]
Fathom OpCo Predecessor Period Acquisitions	Note 4 - Fathom OpCo Predecessor Period Acquisitions In the Predecessor Periods, Fathom OpCo completed a series of acquisitions that were each accounted for under the acquisition method in accordance with ASC 805. Acquisition of Summit Tooling, Inc., and Summit Plastics, LLC: Fathom OpCo completed an acquisition of Summit Tooling Inc. ("Summit Tooling") and Summit Plastics LLC (“Summit Plastics”, together with Summit Tooling, “Summit”) on February 1, 2021, in which it acquired 100 percent of the equity interests of Summit. In conjunction with the equity purchase, Fathom OpCo acquired the real estate in which Summit performs their operations. Summit Tooling designs and manufactures plastic injection molds and Summit Plastics provides molding of precision plastic components for a variety of industries. The primary reason for the acquisition was to expand Fathom OpCo's capabilities in manufacturing and expand its customer base of high-quality manufacturing and industrial technology companies in North America. The transaction was accounted for using the acquisition method of accounting and the fair value of the total purchase consideration transferred consisted of the following: Consideration Total Cash $ 10,875 Fair value of total consideration transferred $ 10,875 The consideration excluded $ 892 of buyer transaction expenses that are included in other expenses within the 2021 Predecessor Period consolidated statement of comprehensive loss. In addition, Fathom OpCo paid a transaction fee of $ 225 to an affiliate of the majority member of Fathom OpCo. The goodwill recognized as part of the acquisition primarily reflects the value of the assembled workforce acquired and the value of future growth prospects and expected business synergies realized as a result of combining and integrating the acquired business into Fathom OpCo's existing platform. The goodwill recognized is partially deductible for tax purposes. The following table sets forth the fair values of the assets acquired, and liabilities assumed in connection with the acquisition of Summit: Recognized amounts of identifiable assets acquired and liabilities assumed Total Cash $ 40 Accounts receivable, net 627 Inventory 339 Fixed assets, net 4,371 Intangible assets 5,000 Total assets acquired 10,377 Accounts payable 40 Deferred revenue 776 Other current liabilities 1,418 Total liabilities assumed 2,234 Total identifiable net assets 8,143 Goodwill $ 2,732 Below is a summary of the intangible assets acquired in the acquisition: Acquisition Date Fair Value Estimated Life (Years) Trade name $ 400 5 Customer relationships 4,600 11 Total intangible assets $ 5,000 The amounts of revenue and net loss of Summit since the acquisition date included in the consolidated statements of comprehensive loss for the 2021 Predecessor Period are as follows: Period From January 1 - December 22, 2021 (Predecessor) Revenue $ 6,748 Net loss $ ( 370 ) Acquisition of Precision Process Corp.: Fathom OpCo completed an acquisition of Precision Process Corp. ("PPC") on April 30, 2021, in which it acquired 100 percent of the membership interest of PPC. In conjunction with the equity purchase, Fathom Opco acquired the real estate in which PPC performs their operations. PPC is a manufacturing company that offers integrated engineering-to-production services, specializing in making prototype, small-run and mass production of parts and components for medical, high-tech, automotive, and metal stamping industries. The primary reason for the acquisition was to expand Fathom OpCo's capabilities into metal stamping with high-quality manufacturing and industrial technology companies in North America. The transaction was accounted for using the acquisition method of accounting and the fair value of the total purchase consideration transferred consisted of the following: Consideration Total Cash $ 25,721 Fair value of total consideration transferred $ 25,721 The consideration excludes $ 984 of buyer transaction expenses that are included in other expenses within the accompanying consolidated statements of comprehensive loss . Fathom OpCo paid a transaction fee of $ 264 to an affiliate of the majority member of Fathom OpCo. The goodwill recognized as part of the acquisition primarily reflects the value of the assembled workforce acquired and the value of future growth prospects and expected business synergies realized as a result of combining and integrating the acquired business into Fathom OpCo's existing platform. The goodwill recognized is partially deductible for tax purposes. The following table sets forth the fair values of the assets acquired and liabilities assumed in connection with the acquisition of PPC: Recognized amounts of identifiable assets acquired and liabilities assumed Total Cash $ 162 Accounts receivable, net 899 Inventory 480 Fixed assets, net 2,413 Intangible assets 14,200 Total assets acquired 18,154 Accounts payable 148 Accrued expenses 79 Total liabilities assumed 227 Total identifiable net assets 17,927 Goodwill $ 7,794 Below is a summary of the intangible assets acquired in the acquisition: Acquisition Date Fair Value Estimated Life (Years) Trade name $ 1,100 5 Customer relationships 13,100 17 Total intangible assets $ 14,200 The amounts of revenue and net loss of PPC since the acquisition date included in the consolidated statements of comprehensive loss for the 2021 Successor Period is as follows: Period From January 1 - December 22, 2021 (Predecessor) Revenue $ 6,993 Net loss $ ( 34 ) Acquisition of Centex Machine and Welding, Inc. and Laser Manufacturing, Inc.: Fathom OpCo completed acquisitions of Centex Machine and Welding, Inc. ("Centex") and Laser Manufacturing, Inc. ("Laser") on April 30, 2021, in which it acquired 100 percent of the equity interests of Centex and Laser. Centex is a top tier medical device manufacturing supplier and Laser provides high precision manufacturing services, combining state of the art technology with expert craftsmanship to deliver superior products. The acquisition was completed in order to expand Fathom OpCo's high-quality manufacturing and industrial technology capabilities in North America. The transaction was accounted for using the acquisition method of accounting and the fair value of the total purchase consideration transferred consisted of the following: Consideration Centex Laser Total Cash $ 11,774 $ 6,946 $ 18,720 Fair value of total consideration transferred $ 11,774 $ 6,946 $ 18,720 The consideration excluded $ 1,226 of buyer transaction expenses that are included in other expenses within the 2021 Predecessor period consolidated statements of comprehensive loss . Fathom OpCo also paid a transaction fee of $ 190 to an affiliate of the majority member of the Fathom OpCo in connection with the transaction. The goodwill recognized as part of the acquisition primarily reflects the value of the assembled workforce acquired and the value of future growth prospects and expected business synergies realized as a result of combining and integrating the acquired businesses into the Company’s existing platform. The goodwill recognized is partially deductible for tax purposes. The following table sets forth the fair values of the assets acquired, and liabilities assumed in connection with the acquisition of Centex and Laser: Acquisition Date Fair Value Centex Laser Recognized amounts of identifiable assets acquired and liabilities assumed Cash $ - $ 68 Accounts receivable, net 1,775 900 Inventory 524 622 Prepaid expenses 108 1 Fixed assets, net 1,787 760 Intangible assets 6,243 3,557 Other assets 1 2 Total assets acquired 10,438 5,910 Accounts payable 252 568 Paycheck Protection Program (PPP) loan 649 - Accrued expenses 271 27 Other current liabilities 23 44 Other noncurrent liabilities 1,234 703 Total liabilities assumed 2,429 1,342 Total identifiable net assets 8,009 4,568 Goodwill $ 3,765 $ 2,378 Below is a summary of the intangible assets acquired in the acquisition: Acquisition Date Estimated Life (Years) Trade name $ 510 5 Customer relationships 5,733 17 Total intangible assets $ 6,243 Acquisition Date Estimated Life (Years) Trade name $ 290 5 Customer relationships 3,267 17 Total intangible assets $ 3,557 The amounts of revenue and net loss of Centex and Laser since the acquisition date included in the consolidated statements of comprehensive loss for the 2021 Predecessor Period and is as follows: Period From January 1 - December 22, 2021 (Predecessor) Revenue $ 9,642 Net loss $ ( 98 ) Acquisition of Sureshot Precision, LLC: Fathom OpCo completed an acquisition of Sureshot Precision, LLC (d/b/a as "Micropulse West") on April 30, 2021 in which it acquired 100 percent of the membership interest of Micropulse West. Micropulse West is a full-service specialist offering a variety of services such as wire Electrical Discharge Machine (“EDM”), ram EDM, small hole EDM, CNC and manual machining/turning, surface grinding, and inspection. The acquisition was consistent with Fathom OpCo’s mission to acquire high-quality manufacturing and industrial technology companies in North America. The transaction was accounted for using the acquisition method of accounting and the fair value of the total purchase consideration transferred consisted of the following: Consideration Total Cash $ 12,452 Contingent consideration 1,295 Fair value of total consideration transferred $ 13,747 The consideration excludes $ 869 of buyer transaction expenses that are included in other expenses within the 2021 Predecessor Period consolidated statement of comprehensive loss. In addition, Fathom OpCo paid a transaction fee of $ 130 to an affiliate of the majority member of Fathom OpCo. The goodwill recognized as part of the acquisition primarily reflects the value of the assembled workforce acquired and the value of future growth prospects and expected business synergies realized as a result of combining and integrating the acquired businesses into Fathom OpCo's existing platform. The goodwill recognized is partially deductible for tax purposes. The following table sets forth the fair values of the assets acquired, and liabilities assumed in connection with the acquisition of Micropulse West: Recognized amounts of identifiable assets acquired and liabilities assumed Total Cash $ 70 Accounts receivable, net 866 Inventory 333 Other current assets 10 Fixed assets, net 2,490 Intangible assets 7,000 Total assets acquired 10,769 Accounts payable 139 Accrued expenses 13 Other current liabilities 99 Total liabilities assumed 251 Total identifiable net assets 10,518 Goodwill $ 3,229 Below is a summary of the intangible assets acquired in the acquisition: Acquisition Date Fair Value Estimated Life (Years) Trade name $ 600 5 Customer relationships 6,400 17 Total intangible assets $ 7,000 The amounts of revenue and net loss of Micropulse West since the acquisition date included in the 2021 Predecessor Period consolidated statement of comprehensive loss is as follows: Period From January 1 - December 22, 2021 (Predecessor) Revenue $ 4,614 Net loss $ ( 115 )

Revenue

Revenue	12 Months Ended
	Dec. 31, 2022
Revenue from Contract with Customer [Abstract]
Revenue	Note 5 – Revenue The Company accounts for revenue in accordance with ASC 606 . Revenue is recognized in five steps. The Company identifies the contract with the customer, identifies the performance obligations in the contract, determines the transaction price, allocates the transaction price to the performance obligations, and recognizes revenue when (or as) each performance obligation is satisfied. Collectability is a required component of a valid contract. The Company assesses collectability based on a number of factors, including the customer’s past payment history and current creditworthiness. If collectability is not considered probable at inception, the Company would recognize revenue upon cash collection. The Company provides high quality, advanced rapid prototyping, precision manufacturing and finishing services in low-to-mid volume production scenarios. The Company’s suite of on-demand digital manufacturing services includes additive manufacturing, machining, and molding technologies as well as sheet metal cutting, etching, and forming solutions for customers in the aerospace and defense, electronics, medical, automotive, consumer, and industrial industries, among others. As a result, the majority of revenue recognized in a reporting period is based on completed, invoiced contracts. A performance obligation is a promise in a contract to transfer a distinct good or service to the customer, and is the unit of account in ASC 606. Substantially all of the Company’s Additive Manufacturing, CNC Machining, Urethane Casting, Precision Sheet Metal, and Chemical Etching contracts have a single performance obligation. We recognize revenue when the customer obtains control of the Company’s product, which occurs at a point in time, which is the time of shipment. Below is a listing of the Company’s major sales product lines: • Additive Manufacturing - utilizes plastic and metal 3D printing technology to provide a wide variety of high-quality, precision rapid prototyping solutions and low volume production. • Injection Molding - uses our 3D CAD machining technology for the automated design and manufacture custom tooling and small to medium part production runs. • CNC Machining - delivers high-quality precision parts by way of modern machining methods to drive more outstanding results. • Precision Sheet Metal - produces efficient quick-turn custom sheet metal parts from prototype to mid-volume production runs. Ancillary Product Lines • Urethane Casting - used during prototyping, includes finished looking parts for final tests and presentations, and low volume production. • Chemical Etching - provides customers the ability to quickly make complex precision parts and decorative items – beyond hard tool capability and without the cost – fabricated in dead soft or full hard material without burrs or metal distortion. The remaining other product lines include, but are not limited to, in-house assistance, and industrial design, engineering services, finishing and assembly services, and customer crating and packaging. Revenue by product line for the year ended December 31, 2022, the 2021 Successor Period, and the 2021 Predecessor Period was as follows: Period From January 1 - December 22, 2022 December 23 - December 31, 2021 January 1 - December 22, 2021 (Predecessor) Revenue: Additive Manufacturing $ 14,917 $ 567 $ 17,270 Injection Molding 25,210 919 27,968 CNC Machining 58,388 1,372 41,775 Precision Sheet Metal 55,307 1,700 51,751 Ancillary Product Lines 7,319 282 8,592 Total revenue $ 161,141 $ 4,840 $ 147,356 The Company generally expenses sales commissions when incurred because the amortization period is one year or less. These costs are recorded within selling, general, and administrative expenses. The Company’s deferred revenue balance as of December 31, 2022, and December 31, 2021 (Successor) wa s $ 767 , and $ 1,147 , respectively. Deferred revenue is the result of billings in excess of revenue being recognized and is recorded in other current liabilities on the Company’s balance sheet.

Inventory

Inventory	12 Months Ended
	Dec. 31, 2022
Inventory Disclosure [Abstract]
Inventory	Note 6 - Inventory Inventory consists primarily of finished goods, raw materials, and work in process, which are recorded at the lower of cost or net realizable value, which approximates first-in, first-out (“FIFO”) cost. The Company periodically reviews its inventory for slow-moving, damaged, and discontinued items and provides allowances to reduce such items identified to their net recoverable amounts. The Company’s inventory consisted of the following at December 31 2022, and December 31, 2021: December 31, December 31, Finished goods $ 4,201 $ 3,506 Raw materials 7,042 4,967 Work in process 4,742 5,368 Tooling 639 605 16,624 14,446 Allowance for obsolescence ( 906 ) ( 1,281 ) Total $ 15,718 $ 13,165

Property and Equipment

Property and Equipment	12 Months Ended
	Dec. 31, 2022
Property, Plant and Equipment [Abstract]
Property and Equipment	Note 7 - Property and Equipment Property and equipment consisted of the following as of December 31, 2022 ,and December 31, 2021: December 31, 2022 December 31, 2021 Estimated Useful Life Machinery and equipment $ 39,516 $ 33,182 6 - 10 Furniture and fixtures 3,100 180 10 Computer hardware 374 499 5 Computer software - 305 3 - 5 Property and leasehold improvements 6,839 7,180 3 - 23 Construction in progress 3,893 2,859 n/a Auto / transportation equipment 312 454 3 Total 54,034 44,659 5 Accumulated depreciation ( 6,331 ) ( 132 ) Total $ 47,703 $ 44,527 Depreciation expense included in operating expenses for the year ended December 31, 2022, the 2021 Successor Period, and the 2021 Predecessor Period was $ 845 , $ 60 , and $ 700 , re spectively. Depreciation expense included in cost of revenues for the 2022, the 2021 Successor Period, and the 2021 Predecessor Period was $ 5,841 , $ 72 , and $ 4,873 , respectively.

Goodwill and Intangible Assets,

Goodwill and Intangible Assets, Net	12 Months Ended
	Dec. 31, 2022
Goodwill and Intangible Assets Disclosure [Abstract]
Goodwill and Intangible Assets, Net	Note 8 – Goodwill and Intangible Assets, net The changes in the carrying amount of goodwill for the year ended December 31, 2022, the 2021 Successor Period, and the 2021 Predecessor Period were as follows: Jan. 1, 2021 (Predecessor) Goodwill acquired during 2021 (Predecessor) Dec. 22, 2021 (Predecessor) Goodwill acquired during 2021 (Successor) Dec. 31, 2021 (Successor) Measurement period adjustments Goodwill impairment Dec. 31, 2022 Goodwill $ 63,215 $ 19,898 $ 83,113 $ 1,189,464 $ 1,189,464 $ 54 $ ( 1,189,518 ) $ - As a result of sustained decreases in the Company’s publicly quoted share price, lower market multiples for a relevant peer group, and challenging macroeconomic conditions, the Company concluded during the third quarter that there were impairment indicators and conducted a quantitative goodwill impairment assessment, including additional testing of its definite-lived intangibles, and other long-lived assets as of September 30, 2022. As a result of this assessment, the Company did not identify an impairment to its definite-lived intangible assets or other long-lived assets, but the Company recorded a $ 1,066,564 non-deductible, non-cash goodwill impairment charge for the three and nine months ended September 30, 2022 in our unaudited consolidated statements of comprehensive income (loss). During the fourth quarter the Company's stock price experienced an additional sustained decline, and the Company evidenced further deterioration in the macroeconomic conditions, triggering a further impairment analysis as of December 31, 2022. As a result of this assessment the Company did not identify an impairment to its definite-lived intangible assets or other long-lived assets, but it did result in the recognition of an additional impairment charge for the remaining goodwill of $ 122,954 for the quarter ended December 31, 2022, in our consolidated statements of comprehensive loss. There were no goodwill impairment charges for the 2021 Successor Period and 2021 Predecessor Period. The Company estimated the fair value of the Company using an equal allocation between the discounted cash flow method under the income approach and the public company guideline method under the market approach. The significant assumptions used in the valuation include revenue growth rates, future gross profit margins and operating expenses used to calculate projected future cash flows, determination of the weighted average cost of capital, and future economic and market conditions. The terminal value is based on an exit revenue multiple, which requires significant assumptions regarding the selections of appropriate multiples that consider relevant market trading data. The Company bases its estimates and assumptions on its knowledge of the digital manufacturing industry, recent performance, expectations of future performance and other assumptions the Company believes to be reasonable. Intangible assets other than goodwill as of December 31, 2022, and December 31, 2021, were as follows: Year Ended December 31, 2022 Gross Accumulated Amortization Net Useful Life (in years) Trade name $ 70,000 $ ( 4,782 ) $ 65,218 15 Customer relationships 180,000 ( 9,707 ) 170,293 19 Developed software 4,300 ( 881 ) 3,419 5 Developed technology 15,700 ( 3,218 ) 12,482 5 Total intangible assets $ 270,000 $ ( 18,588 ) $ 251,412 Period Ended December 31, 2021 Gross Accumulated Amortization Net Useful Life (in years) Trade name $ 70,000 $ ( 98 ) $ 69,902 15 Customer relationships 180,000 ( 252 ) 179,748 19 Developed software 4,300 ( 6 ) 4,294 5 Developed technology 15,700 ( 22 ) 15,678 5 Total intangible assets $ 270,000 $ ( 378 ) $ 269,622 Aggregate amortization expense related to intangible assets, excluding goodwill which is not amortized, was $ 18,209 , $ 378 , and $ 10,535 , for the year ended December 31, 2022, the 2021 Successor Period, and the 2021 Predecessor Period, respectively. There are no intangible assets, other than goodwill, with indefinite useful lives. Estimated amortization expense for each of the next five years and thereafter: Year ended Total 2023 $ 18,140 2024 18,140 2025 18,140 2026 18,041 2027 14,140 Thereafter 164,811 Total $ 251,412

Warrant Liability

Warrant Liability	12 Months Ended
	Dec. 31, 2022
Warrants and Rights Note Disclosure [Abstract]
Warrant Liability	Note 9 – Warrant Liability The Company's total Warrant liability as of December 31, 2022, and December 31, 2021, is equal to the fair value of the Public Warrants plus the fair value of the Private Placement Warrants. As of December 31, 2022, there were 8,624,320 Public Warrants outstanding. As of December 31, 2021, there were 8,625,000 Public Warrants outstanding. The Public Warrants became exercisable after February 4, 2022, or one year after the IPO of the Company (i.e., Altimar II's IPO). The Public Warrants are redeemable when the price per share of Class A common stock equals or exceeds $ 18.00 . Once the Warrants become exercisable, the Company may redeem the outstanding Warrants (except as described with respect to the Private Placement Warrants): • in whole and not in part; • at a price $ 0.01 per Warrant; • upon a minimum of 30 days ’ prior written notice of redemption to each holder of the Warrant; and • if, and only if, the closing price of the Class A ordinary shares equals or exceeds $ 18.00 per share (as adjusted) for any 20 trading days within a 30 -trading day period ending three trading days before the Company sends the notice of redemption to the holders of the Warrants. If the Company calls the Public Warrants for redemption, as described above, the Company’s management will have the option to require any holder that wishes to exercise the Public Warrants to do so on a “cashless basis,” as described in the Warrant agreement. The exercise price and number of shares of Class A common stocks issuable upon exercise of the Public Warrants may be adjusted in certain circumstances including in the event of a share dividend, extraordinary dividend or recapitalization, reorganization, merger, or consolidation. However, except as described below, the Public Warrants will not be adjusted for issuances of Class A common stock at a price below its exercise price. Additionally, in no event will the Company be required to net cash settle the Public Warrants. As of December 31, 2022, and December 31, 2021, there were also 9,900,000 Private Placement Warrants outstanding. The Private Placement Warrants are identical to the Public Warrants underlying the units sold in the initial public offering, except that the Private Placement Warrants and the shares of Class A common stock issuable upon the exercise of the Private Placement Warrants were not transferable, assignable, or salable until 30 days after the completion of the Business Combination, or January 22, 2022. Additionally, the Private Placement Warrants are exercisable on a cashless basis and non-redeemable, except as described so long as they are held by the initial purchasers or their permitted transferees. If the Private Placement Warrants are held by someone other than the initial purchasers or their permitted transferees, the Private placement Warrants will be redeemable by the Company and exercisable by such holders on the same basis as the Public Warrants. The below table summarizes the number of outstanding Warrants and the fair value as of December 31, 2022. See Note 19 for further information. Fair Value # of Warrants December 31, 2022 Public Warrants $ 720 8,624,320 Private Placement Warrants $ 2,060 9,900,000 The below table summarizes the number of outstanding Warrants and the fair value as of December 31, 2021. See Note 19 for further information. Fair Value # of Warrants December 31, 2021 Public Warrants $ 7,600 8,625,000 Private Placement Warrants $ 26,300 9,900,000

Reorganization

Reorganization	12 Months Ended
	Dec. 31, 2022
Restructuring and Related Activities [Abstract]
Reorganization	Note 10 – Reorganization In July 2022, the Company's Board of Directors approved a reorganization plan (the "Reorganization") designed to consolidate the Company’s national footprint, streamline legacy leadership, and centralize core business functions following the completion of 13 acquisitions by Fathom since 2019. Pursuant to the Reorganization, the Company intends to: • Consolidate its existing facility in Oakland, California into Fathom headquarters in Hartland, Wisconsin, improving utilization and reducing costs. • •Establish a Fathom technology center in Fremont, California that will focus on new and emerging technologies, specifically in the additive market; and • Consolidate leadership and other roles through a net workforce reduction of approximately 6 %, create an accounting shared service organization to streamline company-wide processes and create economies of scale while pursuing additional shared-service systems in other administrative functions. The Company has commenced workforce reductions and expects to complete these actions by the end of the second quarter of 2023. The Company has completed the relocation of its Oakland, California facility to Hartland, Wisconsin location in the fourth quarter 2022. Reorganizing charges are presented on the face of our consolidated statement of comprehensive loss as an operating expense. For the years ended December 31, 2022, and December 31, 2021, the Company has incurred costs of $ 1,897 and $ 0 , respectively. The following table summarizes activity in the liability related to the Company's reorganization plan. Liability balance at December 31, 2021 $ - Charges 676 Payments ( 264 ) Liability balance at December 31, 2022 $ 412 The reorganization liability resides in other current liabilities within our consolidated balance sheet and as of December 31, 2022, consists of the lease termination of our Oakland, California facility for $ 149 and employee termination costs of $ 263 . Cash payments are expected to be disbursed by the end of the second quarter of 2023. On February 17, 2023, the Company committed to additional actions to continue and expand the reorganization plan. The additional actions include closing and consolidating a location in Texas, reducing the Company’s workforce by an additional 14 % and prioritizing investments and operations in line with near-term revenue generation. Expected costs associated with the future actions are estimated to be $ 550 and will be incurred during the first and second quarters of 2023.

Debt

Debt	12 Months Ended
	Dec. 31, 2022
Debt Disclosure [Abstract]
Debt	Note 11 – Debt 2021 Term Loan On April 30, 2021, Fathom OpCo completed a financing transaction whereby it issued a $ 172,000 term loan due April 2022 (the “2021 Term Loan”) in order to finance the acquisitions of Centex, Laser, Micropulse West, and PPC, as well as to refinance the Company’s existing debt. In conjunction with the Business Combination, the Company repaid $ 20,000 of the 2021 Term Loan and the 2021 Term Loan was subsequently refinanced shortly after the closing of the Business Combination. The deferred financing costs are not recorded on the opening consolidated balance sheet as of December 23, 2021, as the costs were determined to have a fair value of zero. Credit Agreement On December 23, 2021, Fathom OpCo entered into a financing transaction, which included a $ 50,000 revolving credit facility and $ 125,000 term loan (collectively, the "New Credit Agreement"). The Company's borrowings under the revolving facility were $ 37,000 , $ 27,000 as of December 31, 2022, and December 31, 2021, respectively. The loans made under these facilities will mature in December 2026 . The total $ 152,000 proceeds from the New Credit Agreement were used to repay the 2021 Term Loan. As previously disclosed, the New Credit Agreement was amended as of November 10, 2022 (the New Credit Agreement, as so amended, the “Amended Credit Agreement” or "First Amendment"). On March 24, 2023, the Company entered into an amendment of the Amended Credit Agreement (as amended by the Second Amendment, the “Second Amended Credit Agreement" or "Second Amendment") with the administrative agent thereof (the “Administrative Agent”) and the other lenders party thereto to modify certain financial covenants. References in these Notes to the “Credit Agreement” means the New Credit Agreement, the Amended Credit Agreement or the Second Amended Credit Agreement, as the context requires. Specifically, the Second Amendment (i) suspends, through the fiscal quarter ending on December 31, 2023, applicability of the interest coverage ratio covenant, and reduces the interest coverage ratio from 2.00 to 1.00 for the fiscal quarters ending on March 31, 2024 and June 30, 2024, from 2.25 to 1.00 for the fiscal quarter ending on September 30, 2024, from 2.50 to 1.00 for the fiscal quarter ending on December 31, 2024, and from 3.00 to 1.00 for the fiscal quarter ending on March 31, 2025 and each fiscal quarter thereafter, (ii) suspends through the fiscal quarter ending on December 31, 2023 applicability of the net leverage ratio covenant, and reduces the net leverage ratio from 5.00 to 1.00 for the fiscal quarter ending on March 31, 2024, from 4.75 to 1.00 for the fiscal quarter ending on June 30, 2024, from 4.50 to 1.00 for the fiscal quarter ending on September 30, 2024, from 4.00 to 1.00 for the fiscal quarter ending on December 31, 2024, and from 3.50 to 1.00 for the fiscal quarter ending on March 31, 2025 and each fiscal quarter thereafter, (iii) establishes a new quarterly Minimum EBITDA financial covenant of $ 3,100 for the three months ending on March 31, 2023, $ 8,750 for the six months ending on June 30, 2023, $ 16,750 for the nine months ending on September 30, 2023, and $ 24,400 for the year ending on December 31, 2023 (excluding for purposes of this covenant adjustments otherwise made pursuant to clauses (xii) through (xviii) of the definition thereof in the Second Amended Credit Agreement), (iv) establishes a new minimum Liquidity covenant (as defined in the Second Amended Credit Agreement) of at least $ 13,500 on the last day of any month ending on or after March 31, 2023 through and including December 31, 2024, and (v) prohibits certain investments and restricted payments by the Company otherwise permitted by Article VI of the Second Amended Credit Agreement through December 31, 2024. At December 31, 2022, the fair value of the Notes is $ 110,227 . This is based on discounted cash flows, thus, this is deemed a Level 3 fair value measurement. The Company recorded deferred financing costs of $ 1,828 in conjunction with the New Credit Agreement, and $ 411 for the Amended Credit Agreement, and the balances are presented net within current portion of long-term debt, net and long-term debt, net on the Company's consolidated balance sheets. The Company amortizes the deferred financing costs using the effective interest method. The revolving credit facility under the Credit Agreement is available for working capital and other general corporate purposes and includes a letter of credit sub-facility of up to $ 5,000 . The Credit Agreement also includes an uncommitted incremental facility, which, subject to certain conditions, provides for additional term loan facilities, an increase in commitments under the Credit Agreement and/or an increase in commitments under the revolving credit facility, in an aggregate amount of up to $ 100,000 . Under the Amended Credit Agreement the Company is subject to various financial covenants, including quarterly net leverage and interest coverage. For the period ending December 31, 2022, the Company was in compliance with the net interest coverage covenant. We did not meet the quarterly net leverage ratio for the period ending December 31, 2022, however, the lenders provided the Company with a loan covenant waiver as of and for the three months ended December 31, 2022. The Company’s debt as of December 31, 2022, and December 31, 2021, is as follows: As of December 31, 2022 As of December 31, 2021 Debt Description Interest Rate Amount Interest Rate Amount New Credit Agreement Revolver 8.20 % 37,000 3.60 % 27,000 New Credit Agreement Term Loan 8.43 % 121,875 3.72 % 125,000 Total principal long-term debt 158,875 152,000 Debt issuance costs ( 1,804 ) ( 1,812 ) Total debt 157,071 150,188 Less: current portion of long-term debt 42,744 29,697 Long-term debt, net of current portion $ 114,327 $ 120,491 The balance of the Term Loan matures as follows: Year ended Total 2023 $ 6,250 2024 9,375 2025 9,375 2026 96,875 2027 - Thereafter - Total $ 121,875 Interest on all debt is payable quarterly, with the unpaid amount due upon maturity. Interest expense associated with long-term debt for the year ended December 31, 2022, the 2021 Successor Period, and the 2021 Predecessor Period, was $ 8,882 , $ 251 , and $ 13,063 , respectively. Included in interest expense, net on the accompanying consolidated statements of comprehensive loss is amortization of debt issuance costs of $ 420 , $ 16 , and $ 3,126 , for the year ended December 31, 2022, the 2021 Successor Period, and the 2021 Predecessor Period, respectively. In December 2022, the Company entered into a financing agreement through its insurance broker to spread the payment of its annual director’s and officer’s insurance premium over a ten-month period. Total financed payments of $ 1,265 , including a $ 35 financing fee at 6.13 % annual rate, will be made between January 2023 and October 2023. In December 2021, the Company entered into a financing agreement through its insurance broker to spread the payment of its annual director’s and officer’s insurance premium over a ten-month period. Total financed payments of $ 3,001 , including a $ 35 financing fee at 2.57 % annual rate, was made between January 2022 and October 2022.

Other Income and Expense, Net

Other Income and Expense, Net	12 Months Ended
	Dec. 31, 2022
Other Income and Expenses [Abstract]
Other Income and Expense, Net	Note 12 – Other income and expense, net Other Income and expense, net is comprised of the following for the year ended December 31, 2022, the 2021 Successor Period, and the 2021 Predecessor Period, Period From January 1, 2022 - December 31, 2022 December 23 - December 31, January 1 - December 22, Acquisition expenses $ - $ - $ 4,045 Transaction expense - - 12,515 Loss on debt extinguishment - - 2,031 Loan prepayment fees - - 1,463 Change in fair value of TRA - 300 - Loss on sale of assets 24 - 307 Other 326 8 646 Other expense 350 308 21,007 Gain on sale of assets ( 221 ) - - Gain on PPP forgiveness - - ( 1,624 ) Change in fair value of Earnout Shares ( 66,790 ) ( 27,260 ) - Change in fair value of contingent consideration ( 148 ) - ( 3,550 ) Change in fair value of Warrants ( 31,120 ) ( 8,200 ) - Change in fair value of TRA ( 600 ) - - Other ( 281 ) - - Other income ( 99,160 ) ( 35,460 ) ( 5,174 )

Share Based Compensation

Share Based Compensation	12 Months Ended
	Dec. 31, 2022
Share-Based Payment Arrangement [Abstract]
Share Based Compensation	Note 13 - Share Based Compensation On December 23, 2021, the Company executed the Fathom Digital Manufacturing 2021 Omnibus Incentive Plan (the "2021 Omnibus Plan") to encourage the profitability and growth of the Company through short-term and long-term incentives that are consistent with the Company's objectives. The 2021 Omnibus Plan provides that the Company may grant options, stock appreciation rights, restricted shares, restricted stock units, performance-based awards (including performance-based restricted shares and restricted stock units), other share-based awards, other cash-based awards, and any combination of the foregoing. In connection with the closing of the Business Combination on December 23, 2021, all vested time-based phantom unit awards issued under the Company's former Combined Phantom Plan outstanding immediately prior to the closing of the Business Combination were cancelled and replaced with grants of restricted Shares of Class A common stock, issued under the 2021 Omnibus Plan. These newly issued restricted shares vested upon the Company filing an effective registration statement on Form S-8 with the SEC on April 14, 2022, subject to the continued service of the applicable recipient through such date. Also, in connection with the closing of the Business Combination, all unvested time-based phantom unit awards issued under the Company's former Combined Phantom Plan outstanding immediately prior to the closing of the Business Combination were cancelled and replaced with grants of time-based restricted stock units issued under the 2021 Omnibus Plan. These new issued time-based restricted stock units vest based on what the remaining vest period was under the original award issued under the Combined Phantom plan immediately prior to the Business Combination. Also, in connection with the closing of the Business Combination, all performance-based phantom unit awards issued under the Company's former Combined Phantom Plan outstanding immediately prior to the closing of the Business Combination were cancelled and replaced with grants of performance-based restricted stock units, issued under the 2021 Omnibus Plan. These newly issued performance-based restricted stock units vest when and if the CORE-affiliated limited partnerships (the "CORE Investors") meet certain "sell-down" thresholds related to the Class A Common stock held by both CORE Investors and affiliates of the CORE Investors as a result of the Business Combination and prior to any sell-downs. The sell-down thresholds are referred to as an "Investor Cumulative Sale Percentage Threshold". The performance-based awards vest in 25 %, 25 %, and 50 % increments only when an Investor Cumulative Sale Percentage Threshold of 60 %, 80 %, and 95 % respectively, are met. No such Investor Cumulative Sale Percentage Thresholds were reached during 2022 or the 2021 Successor Period. In accordance with ASC 718 "Stock Compensation", both the time-based awards and the performance-based awards that were cancelled and concurrently replaced with awards issued under the 2021 Omnibus Plan are subject to modification accounting. In accordance with ASC 718, the awards are treated as if they are new awards issued as of December 23, 2021. Share based compensation expense included in selling, general and administrative expenses totaled $ 7,537 , $ 139 , and $ 0 for the year ended December 31, 2022, the 2021 Successor Period, and the 2021 Predecessor Period, respectively. There were no material related tax benefits for the year ended December 31, 2022, the 2021 Successor Period, and the 2021 Predecessor Period. As of December 31, 2022, there was $ 7,953 of total unrecognized compensation expense related to non-vested share-based compensation arrangements. This cost is expected to be recognized over the remaining weighted-average vesting period of 1.73 years. The Company elects to account for forfeitures as they occur rather than estimate the expected forfeitures. Stock Options Generally, stock option awards vest ratably each year on the anniversary date over a three-year period, have an exercise term of 7 years , and any vested options must be exercised within 90 days of the employee leaving the Company. The compensation cost of option awards is charged to expense based upon the graded-vesting method over the vesting periods applicable to the option awards. The graded-vesting method provides for vesting of portions of the overall awards at interim dates and results in greater expense in earlier years than the straight-line method. When options are granted, we calculate the fair value using multiple Black-Scholes option valuation models. Expected volatilities are based upon a selection of public guideline companies. The risk-free rate was based upon U.S. Treasury rates. Key assumptions used in the valuation models were as follows for the year ended December 31, 2022: 2022 Expected term (years) 4.5 Expected volatility 58.7 % Expected dividend yield 0.0 % Risk-free interest rate 1.91 % Fair value of share $ 4.26 There were no options granted in 2021. The following table represents stock option activity for the year ended December 31, 2022: Number of Shares Weighted Average Exercise Price per Share Average Remaining Contractual Term Aggregate Intrinsic Value Outstanding at January 1, 2022 - $ - - $ - Granted 317,091 8.71 6.17 - Exercised - - - Forfeited - - - - Expired - - - - Non-vested at December 31, 2022 317,091 $ 8.71 6.17 $ - Exercisable at December, 2022 - - - - The weighted average grant date fair value of options granted during 2022 was $ 4.26 . RSU's RSUs are subject to the continued service of the recipient through the vesting date, which is generally from issuance. Beginning December 2021, RSUs granted vest ratably each year on the anniversary date generally over a three-year period rather than at the end of the three year period. Once vested, the recipient will receive one share of common stock for each restricted stock unit. The grant-date fair value per share used for RSUs was determined using the closing price of our Common Stock on the NYSE on the date of the grant. We apply this grant-date fair value per share to the total number of shares that we anticipate will fully vest and amortize the fair value to compensation expense over the vesting period using the straight-line method. The following table represents RSU activity for the year ended December 31, 2022: Shares Weighted Average Grant Date Fair Value Aggregate Intrinsic Value Non-vested at January 1, 2022 6,630,118 $ 8.21 $ - Granted 1,175,580 6.12 - Vested ( 1,197,941 ) 9.92 - Forfeited ( 425,420 ) 9.90 - Non-vested at December 31, 2022 6,182,337 $ 9.28 $ - The fair value of the time-based awards issued during 2022 were valued using the closing stock price for the Company's Class A common stock on the date of grant. The following table represents RSU activity for the 2021 Successor Period: Shares Weighted Average Grant Date Fair Value Aggregate Intrinsic Value Non-vested at December 23, 2021 - $ - $ - Granted 6,630,118 8.21 - Vested - - - Forfeited - - - Non-vested at December 31, 2022 6,630,118 $ 8.21 $ - The fair value of the time-based and performance-based awards issued under the 2021 Omnibus Plan were valued using the closing stock price for the Company's Class A common stock on December 23, 2021 (i.e., the grant date), less a discount for lack of marketability ("DLOM") due to certain transfer restrictions applicable to the awards. The closing stock price at the end of business of December 23, 2021, was $ 10.53 and the DLOM was determined to be $ 2.84 per share, therefore, the fair value per award granted was determined to be $ 7.69 per share. The DLOM was calculated using an average of two valuation techniques; an Asian put model and a Finnerty model. The assumptions included in these models include a risk-free rate ranging from 0.07 % to 0.97 %, volatility ranging from 75.4 % to 107.8 %, and a dividend yield of 0 %. The weighted average term utilized for the DLOM is 2.4 years. Due to the application of modification accounting under ASC 718, the time-based awards were determined to have a grant date fair value of $ 10.00 per award, which is the fair value of the time-based awards immediately prior to being modified. Since the fair value of the time-based awards immediately after being modified was determined to be $ 7.69 per award as discussed above, the higher fair value per award is utilized as the grant date fair value for the time-based awards granted on December 23, 2021. The performance-based awards were determined to have a grant date fair value of $ 7.69 per award in accordance with modification accounting under ASC 718 since, immediately prior to being modified, the performance condition underlying the performance-based awards was not yet considered probable. The weighted average grant date fair value of all awards granted on December 23, 2021 is $ 8.21 per award. ESPP Our 2022 Employee Stock Purchase Plan (ESPP) allows eligible employees to purchase a variable number of shares of our common stock during each offering period at a discount through payroll deductions of up to 15 % of their eligible compensation, subject to plan limitations. The ESPP provides for six-month offering periods with a single purchase period. At the end of each offering period, employees are able to purchase shares at 85 % of the lower of the fair market value of our common stock on the first trading day of the offering period or on the last trading day of the offering period. We determine the fair value of stock-based compensation related to our ESPP in accordance with ASC 718 using the component measurement approach and the Black-Scholes standard option pricing model. Employees purchased 134,247 shares of common stock under the ESPP at an average exercise price of $ 1.12 during 2022. As of December 31, 2022, 1,216,559 shares remained available for future issuance under the ESPP. We calculate the fair value of the shares under the ESPP using a Black-Scholes option valuation model. Expected volatilities are based upon a selection of public guideline companies. The risk-free rate was based upon U.S. Treasury rates. The fair value of each offering period was estimated using the Black-Scholes option pricing model with the following assumptions: 2022 Expected term (years) 0.5 - 2 Expected volatility 62.5 % Expected dividend yield 0.0 % Risk-free interest rate 3.00 % Fair value of share $ 4.81

Earnings Per Share and Earnings

Earnings Per Share and Earnings Per Unit	12 Months Ended
	Dec. 31, 2022
Earnings Per Unit [Abstract]
Earnings Per Share and Earnings Per Unit	Note 14 –Earnings Per Share and Earnings Per Unit Successor Basic net loss per share is computed based on the weighted average number of common shares outstanding. Diluted net loss per share is computed based on the weighted average number of common shares outstanding, increased by the number of any additional shares that would have been outstanding had any potentially dilutive common shares been issued and reduced by the number of units the Company could have repurchased from the proceeds from issuance of the potentially dilutive shares. For the purposes of the diluted earnings per share calculation, share options, warrants, time vested restricted stock, earnout shares and conversion of Fathom OpCo units are excluded from the calculation for the year ended December 31, 2021, as the inclusion would be anti-dilutive due to the losses reported in the year. Only the Company's Class A common stock participates in the Company’s undistributed earnings. As such, the Company’s undistributed earnings are allocated entirely to shares of Class A common stock based on the weighted Class A common stock outstanding during 2022 and the 2021 Successor Period. The Company's basic earnings per share calculation is as follows: January 1, 2022 - December 31, 2022 December 23 - December 31, Class A Class A Basic Earnings Per Share: Numerator Net (loss) income $ ( 1,110,488 ) $ 33,470 Less: Net loss attributable to non-controlling interests ( 621,903 ) ( 968 ) Net (loss) income attributable to Class A common stock $ ( 488,585 ) $ 34,438 Denominator Weighted average shares of Class A common stock outstanding-basic 57,766,682 50,785,656 Basic Earnings Per Share $ ( 8.46 ) $ 0.68 The Company's diluted earnings per share calculation is as follows: January 1, 2022 - December 31, 2022 Period From December 23 - December 31, Class A Class A Diluted Earnings Per Share: Numerator Net (loss) income attributable to holders of Class A common stock $ ( 488,585 ) $ 33,470 Denominator Weighted average shares of Class A common stock outstanding-basic 57,766,682 50,785,656 Effect of Dilutive Securities Assumed exchange for shares of Class A common stock - 85,054,317 Weighted average shares of Class A common stock outstanding-diluted 57,766,682 135,839,973 Diluted Earnings Per Share $ ( 8.46 ) $ 0.25 Predecessor Basic net loss per unit is computed based on the weighted average number of common units outstanding. Diluted net loss per unit is computed based on the weighted average number of common units outstanding, increased by the number of any additional units that would have been outstanding had any potentially dilutive common units been issued and reduced by the number of units Fathom OpCo could have repurchased from the proceeds from issuance of the potentially dilutive units. Fathom OpCo had no dilutive instruments outstanding as of December 22, 2021 (Predecessor). As a result, basic and diluted earnings per unit are the same as of December 22, 2021 (Predecessor). Fathom OpCo's Class A common units and Class B common units participate equally in Fathom OpCo's undistributed earnings. As such, Fathom OpCo’s undistributed earnings are allocated pro-rata to the Class A common units and Class B common units based on the weighted Class A common units and Class B common units outstanding as of December 22, 2021 (Predecessor) such that earnings per unit for Class A common units and Class B common units are the same in each period. Period From January 1 - December 23, January 1 - December 23, Class A Class B Basic and Diluted Earnings Per Unit: Numerator Net loss $ ( 11,690 ) $ ( 4,784 ) Less: annual dividends on redeemable preferred units ( 6,582 ) ( 2,694 ) Net (loss) attributable to common unitholders $ ( 18,272 ) $ ( 7,478 ) Denominator Weighted-average units used to compute basic earnings per unit 5,480,611 2,242,981 Basic and Diluted Earnings Per Unit $ ( 3.33 ) $ ( 3.33 )

Shareholders' Equity, Noncontro

Shareholders' Equity, Noncontrolling Interest, and Members' Equity	12 Months Ended
	Dec. 31, 2022
Equity [Abstract]
Shareholders' Equity, Noncontrolling Interest, and Members' Equity	Note 15 – Shareholders’ Equity, Noncontrolling Interest, and Members' Equity The Company’s equity consists of a total of 500,000,000 authorized shares across all classes of capital stock, which the Company has the authority to issue. The 500,000,000 authorized shares consist of 10,000,000 authorized shares of preferred stock with a par value of $ 0.0001 per share, 300,000,000 authorized shares of Class A common stock with a par value of $ 0.0001 per share, 180,000,000 shares of Class B common stock with a par value of $ 0.0001 par value per share, and 10,000,000 shares of Class C common stock with a par value of $ 0.0001 per share. As of December 31, 2022, the Company had no outstanding shares of preferred stock, 65,741,037 outstanding shares of Class A common stock, 70,153,051 outstanding shares of Class B common stock, and no outstanding shares of Class C common stock. Shares of Class A common stock are entitled to economic rights and one vote per share . Shares of Class B common stock have no economic rights and one vote per share . The number of shares of Class B common stock is equal to the number of New Fathom Units held by the continuing Fathom Owners (as defined below). The New Fathom Units owned by the legacy pre-Business Combination owners (the "Continuing Fathom Unitholders") of Fathom OpCo are exchangeable on a one-for-one basis for shares of Class A common stock (with corresponding surrender of an equal number of shares of Class B common stock for cancellation by the Company). The Company and Fathom OpCo also have the option to redeem the class A units for cash in lieu of shares of Class A common stock. Due to the potential that the Class A units of Fathom OpCo may be redeemed for cash and the redemption is considered outside of the control of the Company, the Company has accounted for the non-controlling interest in Fathom OpCo within temporary or "mezzanine" equity on the Consolidated Balance Sheets as of December 31, 2022, and December 31, 2021. The Company's shares of Class C common stock have identical rights to shares of the Company's Class A common stock. However, there are no outstanding shares of Class C common stock as of December 31, 2022, and December 31, 2021. Further, the Company's certificate of incorporation prohibits any future issuance of shares of Class C common stock. The Company's shares of preferred stock are authorized but unissued as of December 31, 2022, and December 31, 2021. The Company, acting without shareholder approval, may approve the issuance of one of more series of such preferred shares. In connection with such approval, the Company will approve a "Certificate of Designation" that will set forth the terms of the series of preferred stock, including terms such as dividends and redemption rights. Due to the New Fathom Units held by parties other than the Company, upon the closing of the Business Combination, the Company recorded a non-controlling interest at fair value, which was $ 842,850 . The non-controlling interest is reflective of the fact that the Company owned a 37.6 % economic interest in Fathom OpCo whereas the Continuing Fathom Unitholders hold the remaining 62.4 % economic interest in Fathom OpCo. The table below demonstrates the calculation of the comprehensive loss attributable to the non-controlling interest holders for 2022, and the 2021 Successor Period. January 1 - December 31, 2022 December 23 - December 31, Fathom OpCo comprehensive loss $ ( 1,110,488 ) $ ( 1,551 ) Noncontrolling interest percentage 51.6 % 64.2 % Comprehensive loss attributable to noncontrolling interest $ ( 621,903 ) $ ( 968 )

Leases

Leases	12 Months Ended
	Dec. 31, 2022
Leases, Operating [Abstract]
Operating Leases	Note 16 - Leases The Company leases certain manufacturing facilities, office space, and equipment and determines if an arrangement is a lease at inception. Amounts associated with operating leases and financing leases are included in right-of-use lease assets (“ROU assets”), current lease liabilities and long-term lease liabilities in the Company's consolidated balance sheet. ROU assets represent our right to use an underlying asset for the lease term and lease liabilities represent our obligation to make lease payments arising from the lease. ROU assets and liabilities are recognized at the lease commencement date based on the estimated present value of lease payments over the lease term. If the leases do not provide an implicit rate, the Company uses an incremental borrowing rate based on the information available at the lease commencement date in determining the present value of lease payments. The incremental borrowing rate is determined using a portfolio approach based on the rate of interest that we would pay to borrow an amount equal to the lease payments on a collateralized basis over a similar term. The Company uses quoted interest rates obtained from financial institutions as an input to derive its incremental borrowing rate as the discount rate for the lease. Leases with an initial term of 12 months or less are not recorded on the balance sheet, and we recognize lease expense for these leases on a straight-line basis over the lease term. For lease agreements entered into or reassessed after the adoption of Topic 842, we combine lease and non-lease components. Certain leases include one or more options to renew, with renewal terms that can extend the lease term from one to 10 years or more, and the exercise of lease renewal options under these leases is at our sole discretion. Lease terms include the non-cancellable portion of the underlying leases along with any reasonably certain lease periods associated with available renewal periods. Certain of the Company’s operating leases include variable rental payments based on a percentage change of certain consumer price indices ("CPI"). Variable rental payments are recognized in the consolidated statement of comprehensive income (loss) in the period in which the obligation for those payments is incurred. The depreciable life of assets and leasehold improvements are limited by the expected lease term. Our lease agreements do not contain any material residual value guarantees or material restrictive covenants. Balance Sheet Location December 31, 2022 Assets Operating Prepaid expenses and other current assets $ 143 Operating Right-of-use operating lease assets, net 10,312 Financing Right-of-use financing lease assets, net 2,253 Total lease assets $ 12,708 Liabilities Current Operating Current operating lease liability $ 2,174 Financing Current financing lease liability 200 Non-Current Operating Long-term operating lease liability 8,958 Financing Long-term financing lease liability 2,125 Total lease liability $ 13,457 The following table sets forth our lease costs included in our consolidated statement of comprehensive (loss) income: Year Ended December 31, 2022 Operating lease cost $ 3,295 Short-term lease cost 13 Financing lease cost: Amortization of ROU assets 218 Interest on lease liabilities 136 Sublease income ( 137 ) Total lease costs $ 3,525 December 31, 2022 Weighted-average remaining lease term (years) Operating 6.6 Financing 8.1 Weighted-average discount rate Operating 6.0 % Financing 5.6 % Maturities of Leases Operating Leases Financing Leases Total 2023 $ 2,729 $ 326 $ 3,055 2024 2,469 335 2,804 2025 2,092 345 2,437 2026 1,634 356 1,990 2027 1,428 366 1,794 Thereafter 3,807 1,200 5,007 Total future lease payments 14,159 2,928 17,087 Less: Discount 3,027 603 3,630 Present value of lease liability $ 11,132 $ 2,325 $ 13,457 Disclosures related to period prior to adoption of the Topic 842 Operating lease rent expense was $ 53 and $ 2,226 for the 2021 Successor Period, and 2021 Predecessor Period, respectively. As of December 31, 2021, future minimum lease payment obligations were as follows: Year ended Total 2022 $ 3,212 2023 3,027 2024 1,959 2025 1,253 2026 443 Thereafter 328 Total future lease payments $ 10,222

Related Party Transactions

Related Party Transactions	12 Months Ended
	Dec. 31, 2022
Related Party Transactions [Abstract]
Related Party Transactions	Note 17 - Related Party Transactions Affiliate Purchases For the year ended December 31, 2022, the 2021 Successor Period, and the 2021 Predecessor Period, certain employees of the Company had a non-controlling ownership interest in an affiliated entity, Fathom Precision International Ltd., which supplies services to the Company. Purchases from such affiliate totaled $ 9,120 , $ 700 , and $ 9,165 for the year ended December 31, 2022, the 2021 Successor Period, and the 2021 Predecessor Period, respectively. Management Fees MCT Holdings and Incodema Holdings entered into a management services agreement with an entity related through common ownership to the majority member in August 2018 and July 2020, respectively. For the year ended December 31, 2022, the 2021 Successor Period, and the 2021 Predecessor Period, the Company incurred expenses related to such management fees of approximately $ 85 , $ 0 , and $ 1,723 , respectively. This agreement terminated in connection with the closing of the Business Combination.

Segment Reporting

Segment Reporting	12 Months Ended
	Dec. 31, 2022
Segment Reporting [Abstract]
Segment Reporting	Note 18 — Segment Reporting Operating segments are defined as components of an enterprise about which separate financial information is available that is evaluated regularly by the chief operating decision maker in deciding how to allocate resources and in assessing operating performance. In consideration of ASC 280, we are not organized around specific services or geographic regions. Our chief operating decision maker uses consolidated financial information to evaluate our performance, which is the same basis upon which the results and performance of the Company are communicated to the Company's Board. The chief operating decision maker bases all significant decisions regarding the allocation of our resources on a consolidated basis. Based on the information described above and in accordance with the applicable literature, management has concluded that we are organized and operate as one operating and reportable segment.

Fair Value Measurement

Fair Value Measurement	12 Months Ended
	Dec. 31, 2022
Fair Value Disclosures [Abstract]
Fair Value Measurement	Note 19 – Fair Value Measurement The fair value of the Company’s financial assets and liabilities reflects the Company’s management’s estimate of amounts that the Company would have received in connection with the sale of the assets or paid in connection with the transfer of the liabilities in an orderly transaction between market participants at the measurement date. In connection with measuring the fair value of its assets and liabilities, the Company seeks to maximize the use of observable inputs (market data obtained from independent sources) and to minimize the use of unobservable inputs (internal assumptions about how market participants would price assets and liabilities). The following fair value hierarchy is used to classify assets and liabilities based on the observable inputs and unobservable inputs used in order to value the assets and liabilities: • Level 1 — Quoted prices in active markets for identical assets or liabilities. An active market for an asset or liability is a market in which transactions for the asset or liability occur with sufficient frequency and volume to provide pricing information on an ongoing basis. • Level 2 — Observable inputs other than Level 1 inputs. Examples of Level 2 inputs include quoted prices in active markets for similar assets or liabilities and quoted prices for identical assets or liabilities in markets that are not active. • Level 3 — Unobservable inputs based on our assessment of the assumptions that market participants would use in pricing the asset or liability. The following table presents information about the Company’s liabilities that are measured at fair value on a recurring basis as of December 31, 2022. Fair Value Measurements as of December 31, 2022 Description Level 1 Level 2 Level 3 Total Liabilities: Tax Receivable Agreement $ - $ - $ 4,000 $ 4,000 Fathom OpCo acquisitions contingent consideration - - 700 700 Sponsor Earnout Shares Liability - - 930 930 Fathom Earnout Shares Liability - - 5,960 5,960 Warrant liability – Public Warrants 720 - - 720 Warrant liability – Private Placement Warrants - - 2,060 2,060 $ 720 $ - $ 13,650 $ 14,370 The following table presents information about the Company’s liabilities that are measured at fair value on a recurring basis as of December 31, 2021. Fair Value Measurements as of December 31, 2021 Description Level 1 Level 2 Level 3 Total Liabilities: Tax Receivable Agreement $ - $ - $ 4,600 $ 4,600 Fathom OpCo acquisitions contingent consideration - - 3,598 3,598 Sponsor Earnout Shares Liability - - 9,380 9,380 Fathom Earnout Shares Liability - - 64,300 64,300 Warrant liability – Public Warrants 7,600 - - 7,600 Warrant liability – Private Placement Warrants - - 26,300 26,300 $ 7,600 $ - $ 108,178 $ 115,778 The following table presents a reconciliation of the beginning and ending balances of recurring level 3 fair value measurements. Level 3 Liabilities Tax Receivable Agreement liability Fathom OpCo acquisitions contingent consideration Sponsor Earnout shares liability Fathom Earnout shares liability Warrant liability – Private Placement Warrants Total Balance at December 31, 2021 $ 4,600 $ 3,598 $ 9,380 $ 64,300 $ 26,300 $ 108,178 Payments - ( 2,750 ) - - - $ ( 2,750 ) Net (gain) loss (1) ( 600 ) ( 148 ) ( 8,450 ) ( 58,340 ) ( 24,240 ) $ ( 91,778 ) Ending balance at December 31, 2022 $ 4,000 $ 700 $ 930 $ 5,960 $ 2,060 $ 13,650 (1) Net gains on changes in recurring level 3 fair value measurements are recognized in other income and net losses on change in recurring level 3 fair value measurements are recognized in other expense in our consolidated statement of comprehensive loss. Tax Receivable Agreement The fair value of the TRA is based on multiple inputs and assumptions input into a Monte Carlo simulation m odel. The significant inputs into this model are the following: a corporate tax rate of 26.9 %, an annual TRA payment date of February 17, existing non-controlling interest percentage of 52.0 %, initial amortization deductions of $ 46,100 , $ 48,900 of taxable income forecast by 2032, a sell-down schedule which reflects the expected sale of New Fathom Units by legacy Fathom OpCo shareholders, a Class A common stock price as of December 31, 2022 of $ 1.32 , volatility of 84.2 %, correlation between taxable income and the Class A common stock price of 25 %, and a cost of debt range from 7.3 % to 10.2 % Legacy Fathom OpCo Acquisitions Contingent Consideration The fair values for contingent consideration payable are determined by using a discounted cash flow approach with unobservable inputs and is classified as a Level 3 liability in the fair value hierarchy. The Company’s assessment of the significance of particular inputs to these fair value measurements requires judgment and considers factors specific to each entity to which the contingent consideration relates to, for example EBITDA targets for a given period. Earnout Shares Liability The Earnout Shares are accounted for as liabilities in the Company's consolidated balance sheet. The fair values for the Earnout Shares are estimated using a Monte Carlo simulation assuming Geometric Brownian Motion in a risk-neutral framework. The Monte Carlo simulation considers daily simulated stock prices as a proxy for the Company's daily volume-weighted average price ("VWAP"). The key inputs into the valuation of the Earnout Shares are an expected term of 3.98 years, a risk-free rate of 4.11 %, operating asset volatility of 78.6 %, and equity volatility of 98.0 %. The operating asset volatility and the equity volatility assumptions are based on a blended average of operating and equity volatility, respectively, of publicly traded companies within the Company's peer group. Warrants The Public and Private Placement Warrants are accounted for as liabilities in accordance with ASC 815-40 and are presented within Warrant liability in the accompanying consolidated balance sheet as of December 31, 2022, and December 31, 2021. The Warrant liabilities are measured at fair value at inception and on a recurring basis, with changes in fair value presented within a change in fair value of Warrant liabilities in the statement of operations. The Public Warrants are valued using a Monte Carlo simulation model; however, the inputs are calibrated such that the fair value of an individual Public Warrant is equal to the quoted and publicly traded prices for the Public Warrants. Since the fair value is based off quoted prices in an active market for identical instruments, the Public Warrants are considered to be a Level 1 fair value measurement. Since the Public Warrants are publicly traded, the price of the underlying Class A common stock, the remaining time until expiration, and the price of the Public Warrants are observable. The Monte Carlo simulation model is calibrated by adjusting the selected volatility until the value of the Public Warrants implied by the model is equal to the publicly traded Class A warrant price (Ticker: FATH.WS). The key inputs to the valuation of the Public Warrants include an expected term of 3.98 years, a strike price of $ 11.50 , an assumption that the warrants can be early redeemed when the price of the Company's Class A common stock exceeds $ 18.00 for any 20 trading days within a 30 -day trading period, and the warrants are assumed to remain outstanding until maturity unless they are redeemed early. The Private Placement warrants are valued using a Monte Carlo simulation model, which is considered to be a Level 3 fair value measurement. The volatility for the Private Placement warrants, a key input into the valuation, was estimated to be 77.5 % based on the publicly traded per share price of the Company's Class A common stock as of December 31, 2022. Other key inputs into the valuation include a term of 3.98 years, a strike price of $ 11.50 per share, and an assumption that the Private Placement warrants will remain outstanding until maturity since, unlike the Public Warrants, the Private Placement warrants are not redeemable. In instances whereby inputs used to measure fair value fall into different levels in the above fair value hierarchy, fair value measurements in their entirety are categorized based on the lowest level input that is significant to the valuation. The Company’s assessment of the significance of particular inputs to these fair value measurements requires judgment and considers factors specific to each asset or liability.

Commitments and Contingencies

Commitments and Contingencies	12 Months Ended
	Dec. 31, 2022
Commitments and Contingencies Disclosure [Abstract]
Commitments and Contingencies	Note 20 – Commitments and Contingencies The Company is subject to various claims and lawsuits that arise in the ordinary course of business. It is the opinion of management that the disposition or ultimate resolution of such claims and lawsuits will not have a material effect on the consolidated balance sheet of the Company.

Income Taxes

Income Taxes	12 Months Ended
	Dec. 31, 2022
Income Tax Disclosure [Abstract]
Income Taxes	Note 21 – Income Taxes Following the Business Combination in 2021, the Company is a U.S. C-corporation which wholly owns two entities taxed as corporations. Each of the Company and its corporate subsidiaries have an ownership interest in Fathom OpCo and are subject to U.S. federal and state income taxes with respect to their allocable share of taxable income of Fathom OpCo as well as any standalone taxable income or loss generated at the corporation level. All business operations are held within Fathom OpCo and its subsidiaries. Fathom OpCo and its subsidiaries are treated as flow-through entities for federal and substantially all state income tax purposes and therefore are not subject to entity level taxes in most jurisdictions. As of December 31, 2022, tax years 2019 through 2022 remain open and subject to examination by the Internal Revenue Service and the majority of the states where Fathom OpCo has activities. Upon audit, tax authorities may challenge tax positions of the Company or Fathom OpCo. A tax position successfully challenged by a taxing authority could result in an adjustment to the Company’s provision for income taxes in the period in which a final determination is made. As of 2022, the 2021 Successor Period, and the 2021 Predecessor Period, the Company did not recognize income tax expense or benefits associated with uncertain tax positions. Significant components of the Company’s tax expense (benefit) for 2022, the 2021 Successor Period, and the 2021 Predecessor Period, are as follows: Period From January 1 2022 - December 31, 2022 December 23 - December 31, 2021 (Successor) January 1 - December 22, 2021 (Predecessor) Current expense State $ 250 $ - $ 52 Federal - - - Subtotal 250 - 52 Deferred tax benefit State ( 1,564 ) ( 1 ) ( 297 ) Federal ( 5,613 ) ( 2 ) ( 2,963 ) Subtotal ( 7,177 ) ( 3 ) ( 3,260 ) Total $ ( 6,927 ) $ ( 3 ) $ ( 3,208 ) A reconciliation of the expected statutory federal tax and the total income tax expense (benefit) for 2022, the 2021 Successor Period, and the 2021 Predecessor Period, are as follows: Period From January 1 2022 - December 31, 2022 December 23 - December 31, 2021 (Successor) January 1 - December 22, 2021 (Predecessor) Federal statutory rate ( 21 %) $ ( 234,709 ) $ 7,028 $ ( 4,133 ) State income taxes, net of federal benefit ( 2,910 ) ( 38 ) ( 245 ) Pre-closing income held in flow-through entities - - 4,133 Change in tax status of corporate subsidiaries - - ( 2,963 ) Non-controlling interest in Fathom Holdco, LLC 130,499 222 - Remeasurement of Fathom and Sponsor earnout shares ( 14,026 ) ( 5,724 ) Remeasurement of TRA and warrant liability ( 6,661 ) ( 1,662 ) - Valuation allowance 10,369 171 - Goodwill impairment 104,768 Other 5,743 Total $ ( 6,927 ) $ ( 3 ) $ ( 3,208 ) The tax effect of temporary differences that give rise to deferred tax assets and liabilities for 2022, the 2021 Successor Period, and the 2021 Predecessor Period, are as follows: Period Ended December 31, 2022 December 31, 2021 (Successor) Deferred tax assets Net operating losses $ 2,575 $ 1,494 Transaction costs 680 861 Interest expense carryforwards 898 762 Stock based compensation 741 - Investment in Fathom Holdco LLC 8,586 - Other 7 - Valuation allowance ( 13,487 ) ( 3,117 ) Total deferred tax assets - - Deferred tax liabilities Investment in Fathom Holdco, LLC - ( 17,570 ) Total deferred tax liabilities - ( 17,570 ) Total net deferred tax liabilities $ - $ ( 17,570 ) Net Operating Losses As of December 31, 2022, the Company has federal and state net operating loss ("NOLs") carryforwards of $ 10,600 and $ 7,200 , respectfully. The U.S. federal NOLs are not subject to expiration. Utilization of the federal and state net operating losses may be subject to annual limitations due to the “change in ownership” provisions of the Internal Revenue Code and equivalent state tax provisions. The annual limitations are not expected to restrict the use of any portion of the net operating losses prior to expiration. Nonetheless, the Company believes that it is more likely than not that the benefit from federal and state NOL carryforwards will not be realized. Goodwill Impairment A permanent tax addback adjustment was made for the book goodwill impairment expense. This book goodwill impairment expense also impacted the basis difference and resulting deferred tax impact for the Investment in Fathom Holdco LLC. Due to the significant reduction in the book basis of the investment in Fathom Holdco LLC, the temporary difference related to this investment changed from a deferred tax liability as of December 31, 2021, to a deferred tax asset as of December 31, 2022. Per the valuation allowance discussion below, a full valuation allowance has been established against this deferred tax asset at December 31, 2022. Valuation Allowance The Company recorded a full valuation allowance against the deferred tax assets as of December 31, 2022. The change in the valuation allowance during the 2022 period was the result of an increase in deferred tax assets and the corresponding additional valuation allowance established against the ending deferred tax asset balance. The Company does not believe it is more likely than not that its deferred tax assets will be realized and has therefore established a full valuation allowance against it deferred tax assets as of December 31, 2022. TRA, Warrants, Fathom Earnout Shares, and Sponsor Earnout Shares The Company entered into a TRA with members of Fathom OpCo which calls for certain payments to be made to members of Fathom OpCo on account of (i) tax savings generated at the Company related to tax attributes of the Company and Fathom OpCo acquired by the Company in the Business Combination and (ii) future exchanges of Fathom OpCo units for cash or Class A common stock of the Company (See note 2 for further information). Payments required under the TRA for units acquired in the Business Combination are not anticipated to give rise to substantial amounts of future deductible tax differences. Changes in the fair value of the TRA liability established in connection with the transactions contemplated by the Business Combination give rise to permanent differences between financial and taxable income. Payments required under the TRA for units exchanges subsequent to the business combination may give rise to substantial amounts of future deductible tax differences. TRA amounts attributable to subsequent exchanges are not remeasured to fair value. The Company's Fathom Earnout Shares liability and Sponsor Earnout Shares liability to be paid in the form of equity does not give rise to future deductible tax basis for U.S. federal income tax purposes, and accordingly, changes in the fair value of the Fathom Earnout Shares liability and the Sponsor Earnout Shares liability give rise to permanent differences between financial and taxable income. The Company’s Warrants are treated as equity instruments for U.S. federal income tax purposes, and accordingly, changes in the fair value of the Warrant liability give rise to permanent differences between financial and taxable income.

Variable Interest Entities

Variable Interest Entities	12 Months Ended
	Dec. 31, 2022
Variable Interest Entities [Abstract]
Variable Interest Entities	Note 22 – Variable Interest Entities Based upon the criteria set forth in ASC 810 - Consolidation, the Company consolidates variable interest entities (“VIEs”) in which it has a controlling financial interest and is therefore deemed the primary beneficiary. A controlling financial interest will have both of the following characteristics: (a) the power to direct the VIE activities that most significantly impact economic performance; and (b) the obligation to absorb the VIE losses and the right to receive benefits that are significant to the VIE. The Company has determined that Fathom OpCo meets the definition of a VIE and that the Company is the primary beneficiary of Fathom OpCo beginning on the date of the Business Combination, and therefore the Company must consolidate Fathom OpCo from the date of the Business Combination. The following table presents a summary of the total assets, liabilities, and equity of the Company’s consolidated VIE at December 31, 2022 and December 31, 2021, which is comprised solely of Fathom OpCo. Period Ended December 31, 2022 Fathom OpCo Standalone Period Ended December 31, 2021 (Successor) Fathom OpCo Standalone Total assets $ 370,245 $ 1,566,106 Total liabilities 191,514 193,437 Total equity 178,731 1,372,669

Subsequent Events

Subsequent Events	12 Months Ended
	Dec. 31, 2022
Subsequent Events [Abstract]
Subsequent Events	Note 23 – Subsequent Events The Company evaluated subsequent events and transactions that occurred after the balance sheet date up to the date that the financial statements were issued. Expansion of Reorganization Plan On February 17, 2023, the Company committed to additional actions to continue and expand our reorganization plan. The additional actions include closing and consolidating a location in Texas, reducing the Company’s workforce by an additional 14 % and prioritizing investments and operations in line with near-term revenue generation. Expected costs associated with the future actions are estimated to be $ 550 and will be incurred during the first and second quarters of 2023. Amendment and Restatement of TRA On April 4, 2023, the Tax Receivable Agreement was amended and restated by Fathom and the CORE Investors, which hold a controlling interest in Fathom. The purpose of the amendment was (i) the technical correction of an inadvertent omission from the original Tax Receivable Agreement of certain intended tax benefits to affiliates of the CORE Investors which directly or indirectly owned interests in Fathom OpCo prior to the Business Combination through entities taxed as C-corporations and (ii) to replace LIBOR with SOFR as the reference interest rate in the agreement for the several interest rates applicable under the agreement. The correction described in clause (i) of the immediately preceding sentence did not affect Fathom’s accounting for the Tax Receivable Agreement. A copy of the Amended and Restated Tax Receivable Agreement is filed as Exhibit 10.1 to this Annual Report and incorporated herein by reference. Amendment of Credit Agreement On March 24, 2023, the Company entered into an amendment (the “Second Amendment”) to the New Credit Agreement. Specifically, the Second Amendment (i) suspends, through the fiscal quarter ending on December 31, 2023, applicability of the interest coverage ratio covenant, and reduces the interest coverage ratio from 2.00 to 1.00 for the fiscal quarters ending on March 31, 2024 and June 30, 2024, from 2.25 to 1.00 for the fiscal quarter ending on September 30, 2024, from 2.50 to 1.00 for the fiscal quarter ending on December 31, 2024, and from 3.00 to 1.00 for the fiscal quarter ending on March 31, 2025 and each fiscal quarter thereafter, (ii) suspends through the fiscal quarter ending on December 31, 2023 applicability of the net leverage ratio covenant, and reduces the net leverage ratio from 5.00 to 1.00 for the fiscal quarter ending on March 31, 2024, from 4.75 to 1.00 for the fiscal quarter ending on June 30, 2024, from 4.50 to 1.00 for the fiscal quarter ending on September 30, 2024, from 4.00 to 1.00 for the fiscal quarter ending on December 31, 2024, and from 3.50 to 1.00 for the fiscal quarter ending on March 31, 2025 and each fiscal quarter thereafter, (iii) establishes a new quarterly Minimum EBITDA financial covenant of $ 3,100 for the three months ending on March 31, 2023, $ 8,750 for the six months ending on June 30, 2023, $ 16,750 for the nine months ending on September 30, 2023, and $ 24,400 for the year ending on December 31, 2023 (excluding for purposes of this covenant adjustments otherwise made pursuant to clauses (xii) through (xviii) of the definition thereof in the Second Amended Credit Agreement), (iv) establishes a new minimum Liquidity covenant (as defined in the Second Amended Credit Agreement) of at least $ 13,500 on the last day of any month ending on or after March 31, 2023 through and including December 31, 2024, and (v) prohibits certain investments and restricted payments by the Company otherwise permitted by Article VI of the Second Amended Credit Agreement through December 31, 2024. Under the Amended Credit Agreement the Company is subject to various financial covenants, including quarterly net leverage and interest coverage. For the period ending December 31, 2022, the Company was in compliance with the net interest coverage covenant. We did not meet the quarterly net leverage ratio for the period ending December 31, 2022, however, the lenders provided the Company with a loan covenant waiver as of and for the three months ended December 31, 2022.

Significant Accounting Polici_2

Significant Accounting Policies (Policies)	12 Months Ended
	Dec. 31, 2022
Accounting Policies [Abstract]
Basis of Presentation	Basis of Presentation The accompanying consolidated financial statements comprise the financial statements of Fathom and its controlled subsidiaries for the fiscal year period from January 1, 2022 to December 31, 2022, the financial statements of Fathom and its controlled subsidiaries for the nine-day period from December 23, 2021 to December 31, 2021 (the "2021 Successor Period"), and the financial statements of Fathom OpCo and its controlled subsidiaries for the period from January 1, 2021 to December 22, 2021 (the "2021 Predecessor Period"). The consolidated financial statements have been prepared in accordance with U.S. generally accepted accounting principles (“U.S. GAAP”) and pursuant to the accounting and disclosure rules and regulations of the U.S. Securities and Exchange Commission ("SEC"). All material intercompany balances have been eliminated in consolidation in each period presented.
Principles of Consolidation	Principles of Consolidation The consolidated financial statements include the accounts of the Company, its controlled subsidiaries, and certain variable interest entities (“VIEs”) where the Company is the primary beneficiary. The Company is deemed to be the primary beneficiary of a VIE when it has both (1) the power to direct the activities of the VIE that most significantly impact the entity’s economic performance, and (2) exposure to benefits and/or losses that could potentially be significant to the entity. Assets and liabilities of VIEs and their respective results of operations are consolidated from the date that the Company became the primary beneficiary through the date that the Company ceases to be the primary beneficiary. Fathom consolidates the accounts of Fathom OpCo since Fathom OpCo has been determined to be a VIE and Fathom is the primary beneficiary of Fathom OpCo.
Business Combination	Business Combination The Company applies the acquisition method to all transactions and other events in which the entity obtains control over one or more other businesses, including the Business Combination, (as defined in Note 3), whereby Fathom was determined to be the primary beneficiary of Fathom OpCo, a VIE. Assets acquired and liabilities assumed are measured at fair value as of the acquisition date. Liabilities related to contingent consideration are recognized at the acquisition date and re-measured at fair value in each subsequent reporting period if the contingent consideration is liability classified. Goodwill is recognized as the excess of the consideration transferred over the fair value of the net identifiable assets acquired. Under Accounting Standards Codification ("ASC") Topic 805 - Business Combinations ("ASC 805"), there is an option to apply push-down accounting, which establishes a new basis for the assets and liabilities of the acquired company based on a “push-down” of the acquirer’s stepped-up basis. The push-down accounting election is made in the reporting period in which the change in control event occurs. Fathom has elected push-down accounting for the Business Combination, and recorded the push-down entries at Fathom OpCo.
Use of Estimates	Use of Estimates The preparation of the consolidated financial statements in conformity with U.S. GAAP requires the Company’s management to make estimates and assumptions that affect the reported amounts of assets and liabilities and disclosure of contingent assets and liabilities at the date of the consolidated financial statements and the reported amounts of revenues and expenses during the reporting period. Making estimates requires the Company’s management to exercise significant judgment. It is at least reasonably possible that the estimate of the effect of a condition, situation or set of circumstances that existed at the date of the consolidated financial statements, which the Company’s management considered in formulating its estimate, could change in the near term due to one or more future confirming events. Accordingly, the actual results could differ significantly from those estimates.
Income Taxes	Income Taxes The Company accounts for income taxes and related accounts using the asset/liability method in accordance with ASC Topic 740, Income Taxes (“ASC 740”). Under ASC 740, the Company accrues income taxes payable or refundable and recognizes deferred tax assets and liabilities based on differences between U.S. GAAP and tax bases of assets and liabilities. The Company measures deferred tax assets and liabilities using enacted tax rates in effect for the years in which the differences are expected to reverse and recognizes the effect of a change in enacted rates in the period of enactment. A valuation allowance is established if it is more likely than not that some portion or all of the deferred income tax assets will not be realized. The Company establishes assets and liabilities for uncertain tax positions taken or expected to be taken in income tax returns, using a more-likely than-not recognition threshold. The Company recognizes penalties and interest related to uncertain tax positions as income tax expense. See Note 9 “Income Taxes,” of these Notes to Consolidated Financial Statements for further discussion.
Credit Risk, Major Customers, and Suppliers	Credit Risk, Major Customers, and Suppliers The Company extends trade credit to its customers on terms that are generally practiced in the industry. During 2022, the 2021 Predecessor Period, and 2021 Successor Period the Company did not have any customers or suppliers that comprised a significant percentage of the Company’s operations. The Company maintains its cash balances within accounts at financial institutions backed by the Federal Deposit Insurance Corporation with some balances being in excess of federally insured limits. The Company has not experienced any losses in such accounts and believes it is not exposed to any significant credit risk on cash balances
Trade Accounts Receivable and Allowance for Doubtful Accounts	Trade Accounts Receivable and Allowance for Doubtful Accounts Accounts receivables are stated at net invoice amounts. An allowance for doubtful accounts is established based on a specific assessment of all invoices that remain unpaid following normal customer payment periods. In addition, a general valuation allowance is established for the remaining accounts receivable that have not been specifically assessed based on historical loss experience as well as geographic and general economic conditions. All amounts deemed to be uncollectible are charged against the allowance for doubtful accounts in the period that determination is made. The allowance for doubtful accounts on accounts receivable balances was $ 876 as of December 31, 2022, and $ 1,150 as of December 31, 2021.
Inventory	Inventory Inventory is stated at the lower of cost or net realizable value (“NRV”), with NRV based on selling prices in the ordinary course of business, less costs of completion, disposal, and transportation. Costs are determined on the first-in, first-out (“FIFO”) method.
Property and Equipment	Property and Equipment Property and equipment are recorded at cost less accumulated depreciation and amortization. The straight-line method is used for computing depreciation. Assets are depreciated over their estimated useful lives. The cost of leasehold improvements are amortized over the lesser of the length of the related leases or the estimated useful lives of the assets. Costs of maintenance and repairs are charged to expense when incurred. See Note 7 for further information.
Goodwill	Goodwill The Company recognizes goodwill in accordance with ASC Topic 350, Goodwill and Other ("ASC 350"). Goodwill is the excess of costs of an acquired entity over the amounts assigned to assets acquired and liabilities assumed in a business combination. Goodwill is not amortized. Goodwill is tested for impairment annually as of the first day of the fourth quarter, and is tested for impairment between annual tests if an event occurs or circumstances change that would indicate the carrying amount may be impaired. An impairment charge for goodwill is recognized only when the estimated fair value of a reporting unit, including goodwill, is less than its carrying amount. The impairment test requires the comparison of the fair value for the Company, our sole reporting unit, with its carrying amount, including goodwill. In performing the impairment test, the Company determined the fair value of its reporting unit using an equal allocation between the discounted cash flow ("DCF") method under the income approach and the public company guideline method under the market approach. The significant assumptions used in the valuation include revenue growth rates, future gross profit margins and operating expenses used to calculate projected future cash flows, determination of the weighted average cost of capital, and future economic and market conditions. The terminal value is based on an exit revenue multiple, which requires significant assumptions regarding the selections of appropriate multiples that consider relevant market trading data. The Company bases its estimates and assumptions on its knowledge of the digital manufacturing industry, recent performance, expectations of future performance and other assumptions the Company believes to be reasonable. Goodwill impairment expense of $ 1,189,518 , $ 0 and $ 0 was incurred for 2022, the 2021 Successor period, and the 2021 Predecessor period, respectively.
Intangible Assets	Intangible Assets Acquired intangible assets subject to amortization are stated at cost and are amortized using the straight-line method over the estimated useful lives of the assets. Intangible assets that are subject to amortization are reviewed for potential impairment whenever events or circumstances indicate that carrying amounts may not be recoverable. During 2022, the 2021 Successor Period, and the 2021 Predecessor Period there were no impairments of intangible assets.
New Fathom Units	New Fathom Units In conjunction with the Business Combination, Fathom OpCo restructured its classes of members' units whereby, subsequent to the Business Combination, Fathom OpCo's equity consists solely of Class A common units (the "New Fathom Units"). Prior to the Business Combination, Fathom OpCo's members' equity consisted of Class A common units and Class B common units. See Note 14 for further information.
Warrant Liability	Warrant Liability The Company accounts for both the Public Warrants (the "Public Warrants") and Private Placement Warrants (the "Private Placement Warrants") (collectively as the "Warrants") as liability-classified instruments based on an assessment of the Warrants’ specific terms and applicable authoritative guidance per ASC Topic 480, Distinguishing Liabilities from Equity ("ASC 480") and ASC Topic 815, Derivatives and Hedging ("ASC 815"). The assessment considers whether the Warrants are freestanding financial instruments pursuant to ASC 480, whether Warrants meet the definition of a liability pursuant to ASC Topic 480 and whether the Warrants meet all of the requirements for equity classification under ASC 815, including whether the Warrants are indexed to the Company's Class A common stock. This assessment, which requires the use of professional judgment, is conducted at the time of issuance of the Warrants and as of each subsequent quarterly period end date while the Warrants are outstanding. Since both the Public Warrants and Private Placement Warrants are liability-classified, the Warrants are required to be recorded at fair value on the date of issuance and each balance sheet date thereafter. Changes in the fair value of the Warrants are recognized as a non-cash gain or loss on the consolidated statement of comprehensive income (loss). The fair value of the Public Warrants was determined using the closing price of the Public Warrants as of December 31, 2022, and the fair value of the Private Placement Warrants was estimated using a Monte Carlo simulation approach. See Note 11 and Note 19 for further information.
Fathom Earnout Shares	Fathom Earnout Shares The Company issued 9,000,000 shares of Class A common stock and New Fathom Units that are subject to certain vesting and transfer restrictions (collectively, the "Fathom Earnout Shares") as part of the Business Combination. The Fathom Earnout Shares vest in three tranches of 3,000,000 shares. The first tranche of the Fathom Earnout Shares vest if the volume weighted average price (“VWAP”) of the Company's Class A common stock with respect to a trading day is greater than or equal to $ 12.50 for any 20 trading days within a consecutive 30 -trading-day period. The second tranche of Fathom Earnout Shares vest if the VWAP of the Company's Class A common stock with respect to a trading day is greater than or equal to $ 15.00 for any 20 trading days within a consecutive 30 -trading-day period. The third tranche of Fathom Earnout Shares vest if the VWAP of the Company's Class A common stock with respect to a trading day is greater than or equal to $ 20.00 for any 20 trading days within a consecutive 30 -trading-day period. The Fathom Earnout Shares were issued as part of the Business Combination and are accounted for as contingent consideration, and thus purchase consideration, and classified as a liability. This classification requires the Company to re-measure the Fathom Earnout Shares at fair value with each reporting date. See Note 3 for further information.
Sponsor Earnout Shares	Sponsor Earnout Shares Prior to Altimar II's initial public offering, Altimar II Sponsor, LLC (the "Sponsor") received 8,625,000 Class B Ordinary Shares ("Founder Shares") of the Company in exchange for an investment of $ 25 . In conjunction with the Business Combination, the holders of the Founder Shares forfeited 2,587,500 Founder Shares and received 1,267,500 shares of Class A common stock, (the "Sponsor Earnout Shares" and, together with the Fathom Earnout Shares, the "Earnout Shares") which vest only if the stock price of the Company reaches $ 12.50 for any 20 days within a consecutive 30 -trading-day period. The remaining 4,770,000 Founder Shares were cancelled and replaced with 4,770,000 shares of Class A common stock of the Company which are recorded as equity in the Company's consolidated balance sheet as of December 31, 2022, and December 31, 2021. The Company classifies the Sponsor Earnout Shares as a liability measured at fair value upon the consummation of the Business Combination, the date of issuance, and each subsequent reporting date. The Sponsor Earnout Shares were not included as part of the consideration transferred in the Business Combination since the Sponsor Earnout Shares do not represent payments to any of the sellers in the Business Combination.
Redeemable Non-Controlling Interest	Redeemable Non-Controlling Interest Redeemable non-controlling interest represents the Company’s non-controlling interest in consolidated subsidiaries which are not attributable, directly or indirectly, to the controlling Class A common stock ownership of the Company. The Company's comprehensive income (loss) in 2022 and in the 2021 Successor Period is reduced by the portion of Fathom OpCo's comprehensive loss that is attributable to noncontrolling interests. The Company's non-controlling interest is representative of the fact that the Company directly owns 48 .4% of Fathom OpCo's New Fathom Units while the holders of the non-controlling interest in Fathom OpCo hold 51.6 %. Since the non-controlling interest may be redeemed for cash and redemption is considered outside of the Company's control, the non-controlling interest is recorded in temporary or "mezzanine" equity on the consolidated balance sheet as of December 31, 2022. See Note 3 and Note 14 for further information.
Tax Receivable Agreement	Tax Receivable Agreement In connection with the Business Combination, Fathom entered into the Tax Receivable Agreement ("TRA"), which generally provides for the payment by it of 85 % of the net cash savings, if any, in U.S. federal, state and local, income and franchise tax (computed using certain assumptions to address the impact of state and local taxes) that it actually realizes (or in certain cases is deemed to realize) as a result of tax basis in certain assets and other tax attributes. The TRA is a direct obligation of the Company, and not of its subsidiaries. Since the payments under the TRA will be made to selling shareholders of Fathom OpCo, the fair value of the TRA as of the date of the Business Combination was considered part of the consideration transferred as part of the Business Combination with Fathom OpCo. See Note 3 for further information. Subsequent to the initial recognition of the TRA as part of the Business Combination on December 23, 2021, the TRA is recorded at fair value. Any changes in fair value of the TRA subsequent to the Business Combination are recorded as non-cash gains or losses in the Company's consolidated statement of comprehensive loss in 2022 and in the 2021 Successor Period. See Note 19 for further information. Subsequent to the Business Combination, the Company will record additional liabilities under the TRA when Class A Units of Fathom OpCo are exchanged for Class A common stock. Liabilities resulting from these exchanges will be recorded on a gross undiscounted basis and are not remeasured at fair value. During the year ended December 31, 2022, an additional TRA liability of $ 21,360 was established as a result of these exchanges. See Note 23 for a description of the amendment and restatement of the TRA dated as of March 27, 2023.
Foreign Currency Exchange and Translation	Foreign Currency Exchange and Translation The expression of assets and liabilities in a foreign currency amount gives rise to exchange gains and losses when such obligations are paid in U.S. dollars. Foreign currency exchange rate adjustment (i.e., differences between amounts recorded and actual amounts owed or paid) are reported in the consolidated statements of comprehensive income (loss) as foreign currency fluctuations occur. Foreign currency exchange rate adjustments are reported in the consolidated statements of cash flows using the exchange rates in effect at the time of the cash flows. Assets and liabilities of the Company's operations in China are translated into U.S. dollars at the rate of exchange in effect at the close of the period. Income and expenses are translated at an average rate of exchange for the period. The aggregate effect of translating the financial statements is included in other comprehensive income (loss). Adjustments to 2022, the 2021 Successor Period, and the 2021 Predecessor Period, were immaterial.
Fair Value Measurements	Fair Value Measurements The fair value of the Company’s assets and liabilities, which qualify as financial instruments under ASC Topic 820, Fair Value Measurement ("ASC 820"), approximates the carrying amounts represented in the accompanying consolidated balance sheets, primarily due to their short-term nature, except for the Earnout Shares liability and Warrant liabilities, see Note 19 for further information. The framework for determining fair value is based on a hierarchy that prioritizes the inputs and valuation techniques used to measure fair value. There are three levels of inputs that may be used to measure fair value: Fair values determined by Level 1 inputs use quoted prices in active markets for identical assets or liabilities that the Company has the ability to access. Fair values determined by Level 2 inputs use other inputs that are observable, either directly or indirectly. These Level 2 inputs include quoted prices for similar assets and liabilities in active markets and other inputs such as interest rates and yield curves that are observable at commonly quoted intervals. Level 3 inputs are unobservable inputs, including inputs that are available in situations where there is little, if any, market activity for the related asset. These Level 3 fair value measurements are based primarily on management’s own estimates using pricing models, discounted cash flow methodologies, or similar techniques considering the characteristics of the asset. In instances whereby inputs used to measure fair value fall into different levels in the above fair value hierarchy, fair value measurements in their entirety are categorized based on the lowest level input that is significant to the valuation. The Company’s assessment of the significance of particular inputs to these fair value measurements requires judgment and considers factors specific to each asset or liability.
Debt Issuance Costs	Debt Issuance Costs The Company incurred debt issuance costs in connection with the $ 125,000 Term Loan established under the New Credit Agreement, and also in entering into the Amended Credit Agreement as disclosed in Note 11. These costs are recorded as a reduction in the recorded balance of the outstanding debt. The costs are amortized over the term of the related debt and reported as a component of interest expense by using the effective interest method.
Revenue Recognition	Revenue Recognition The Company accounts for revenue under ASC Topic 606, Revenue from Contracts with Customer's ("ASC 606"). Most of the Company’s revenue has one performance obligation and is recognized on a point-in-time basis upon shipment. Over the course of 2022, we were not able to support overtime revenue recognition for customer contracts within our injection molding business and transitioned to recognizing revenue on a point in time basis upon shipment. This change in revenue recognition is immaterial to the overall financial statements in all periods included in this Form 10-K. The Company’s payments terms are consistent with industry standards and never exceed 12 months. The Company has elected to treat shipping and handling as fulfillment activities and not a separate performance obligation.
Segment Reporting	Segment Reporting In accordance with the Financial Accounting Standards Board's ("FASB") authoritative guidance on segment reporting, the Company has one operating segment and one reportable segment. The Company has one line of business, which is product development and on-demand manufacturing services.
Other Comprehensive Loss	Other Comprehensive Loss U.S. GAAP generally requires that recognized revenue, expenses, gains and losses be included in net income. Certain changes in assets and liabilities, however, such as foreign currency translation adjustments, are reported as a direct adjustment to the equity section of the consolidated balance sheets. Such items, along with net income, are considered components of comprehensive income or loss.
Recent Accounting Pronouncements	Recent Accounting Pronouncements In February 2016, the Financial Accounting Standards Board (“FASB”) issued Accounting Standards Update (“ASU”) No. 2016-02, Leases ("Topic 842") Section A - Leases: Amendments to the FASB Accounting Standards Codification ("ASC"). The standard requires lessees to recognize the assets and liabilities arising from leases on the balance sheet and retains a distinction between classification of leases. The classification criteria for distinguishing between finance leases and operating leases are substantially similar to the classification criteria for distinguishing between capital leases and operating leases in the previous lease guidance. The Company adopted this standard and related amendments in the first quarter of 2022, using the modified retrospective approach. Using the modified retrospective approach, the Company determined an incremental borrowing rate at the date of adoption based on the total lease term and total minimum rental payments. The modified retrospective approach provides a method for recording existing leases at adoption with a cumulative adjustment to retained earnings. The Company elected the package of practical expedients, which permits the Company to not reassess (1) whether any expired or existing contracts are or contain leases, (2) the lease classification for any expired or existing leases, and (3) any initial direct costs for any expired or existing leases as of the effective date. The Company also elected the practical expedient to not allocate lease considerations between lease and non-lease components for real estate leases. As such, real estate lease considerations are treated as a single lease-component and accounted for accordingly. The Company excludes leases with an initial term of 12 months or less from the application of Topic 842. Adoption of the new standard resulted in the recording of $ 3,122 and $ 8,195 of current lease liabilities and long-term lease liabilities, respectively, and $ 11,986 in corresponding right-of-use lease assets. The difference between the approximate value of the right-of-use lease assets and lease liabilities is attributable to future rent escalations. The cumulative change in the beginning accumulated deficit was $ 82 due to the adoption of Topic 842. There was no material impact on the Company’s consolidated statement of comprehensive loss or consolidated statement of cash flows. The Company’s comparative periods continue to be presented and disclosed in accordance with previous lease guidance. The FASB issued ASU 2016-13, Financial Instruments—Credit Losses: Measurement of Credit Losses on Financial Instruments ("ASC 326"), which amends the impairment model by requiring entities to use a forward-looking approach based on expected losses to estimate credit losses on certain types of financial instruments including trade receivables and available for sale debt securities. ASC 326 is effective for fiscal years beginning after December 15, 2022, with early adoption permitted. The new standard will be effective for the Company beginning January 1, 2023, and will be applied using a modified retrospective transition method. The FASB subsequently issued other related ASUs that amend ASU No. 2016-13 to provide clarification and additional guidance. The Company evaluated the impact of the new standard concluding that it will not have a material impact on its consolidated financial statements. The Company’s management does not believe that any other recently issued, but not yet effective, accounting standards, if currently adopted, would have a material effect on the Company’s financial statements.

Business Combination with Fat_2

Business Combination with Fathom OpCo (Tables) - Fathom OpCo [Member]	12 Months Ended
	Dec. 31, 2022
Business Acquisition [Line Items]
Schedule of fair value of the total purchase consideration transferred	The Business Combination was accounted for using the acquisition method of accounting and the fair value of the total purchase consideration transferred was $ 1,364,220 . See below for a summary of the total consideration transferred. Total Consideration Transferred: Total cash consideration $ 53,332 Fathom earnout shares 88,160 Class A common stock transferred 375,478 TRA obligations to the sellers 4,300 Total consideration transferred to sellers 521,270 Non-controlling interest 842,950 Fair value of total consideration transferred $ 1,364,220
Schedule of fair values of the assets acquired and liabilities	The following table sets forth the fair value of the assets acquired, and liabilities assumed in connection with the acquisition: Total Assets acquired: Cash and cash equivalents $ 9,577 Accounts receivable, net 24,615 Inventory 12,825 Prepaid expenses 4,580 Other current assets 836 Property and equipment, net 42,930 Goodwill 1,188,293 Intangible assets 270,000 Other assets 2,200 Total assets acquired 1,555,856 Liabilities assumed: - Accounts payable 9,019 Taxes payable 71 Accrued expenses 4,860 Current portion - long-term debt 152,000 Deferred revenue 651 Other current liabilities 4,504 Other long-term liabilities 20,531 Total liabilities assumed 191,636 Net identifiable assets acquired $ 1,364,220
Summary of the intangible assets acquired in the acquisition	Identifiable Intangible Assets Fair value Useful life (in years) Trade name $ 70,000 15 Customer relationships 180,000 19 Developed software 4,300 5 Developed technology 15,700 5 $ 270,000
Summary of pro forma information unaudited	Pro Forma Information (Unaudited) Year Ended December 31, 2021 Pro forma revenue $ 162,563 Pro forma net loss ( 14,088 ) Pro forma net loss attributable to controlling interest ( 5,297 ) Pro forma net loss attributable to non-controlling interest $ ( 8,791 )

Fathom OpCo Predecessor Perio_2

Fathom OpCo Predecessor Period Acquisitions (Tables)	12 Months Ended
	Dec. 31, 2022
Summit [Member]
Business Acquisition [Line Items]
Summary of Total Purchase Consideration Transferred	The transaction was accounted for using the acquisition method of accounting and the fair value of the total purchase consideration transferred consisted of the following: Consideration Total Cash $ 10,875 Fair value of total consideration transferred $ 10,875
Schedule of fair values of the assets acquired and liabilities	The following table sets forth the fair values of the assets acquired, and liabilities assumed in connection with the acquisition of Summit: Recognized amounts of identifiable assets acquired and liabilities assumed Total Cash $ 40 Accounts receivable, net 627 Inventory 339 Fixed assets, net 4,371 Intangible assets 5,000 Total assets acquired 10,377 Accounts payable 40 Deferred revenue 776 Other current liabilities 1,418 Total liabilities assumed 2,234 Total identifiable net assets 8,143 Goodwill $ 2,732
Summary of Intangible Assets Acquired in Acquisition	Below is a summary of the intangible assets acquired in the acquisition: Acquisition Date Fair Value Estimated Life (Years) Trade name $ 400 5 Customer relationships 4,600 11 Total intangible assets $ 5,000
Summary of Revenue and Net (Loss) Since Acquisition	The amounts of revenue and net loss of Summit since the acquisition date included in the consolidated statements of comprehensive loss for the 2021 Predecessor Period are as follows: Period From January 1 - December 22, 2021 (Predecessor) Revenue $ 6,748 Net loss $ ( 370 )
P P C [Member]
Business Acquisition [Line Items]
Summary of Total Purchase Consideration Transferred	The transaction was accounted for using the acquisition method of accounting and the fair value of the total purchase consideration transferred consisted of the following: Consideration Total Cash $ 25,721 Fair value of total consideration transferred $ 25,721
Schedule of fair values of the assets acquired and liabilities	The following table sets forth the fair values of the assets acquired and liabilities assumed in connection with the acquisition of PPC: Recognized amounts of identifiable assets acquired and liabilities assumed Total Cash $ 162 Accounts receivable, net 899 Inventory 480 Fixed assets, net 2,413 Intangible assets 14,200 Total assets acquired 18,154 Accounts payable 148 Accrued expenses 79 Total liabilities assumed 227 Total identifiable net assets 17,927 Goodwill $ 7,794
Summary of Intangible Assets Acquired in Acquisition	Below is a summary of the intangible assets acquired in the acquisition: Acquisition Date Fair Value Estimated Life (Years) Trade name $ 1,100 5 Customer relationships 13,100 17 Total intangible assets $ 14,200
Summary of Revenue and Net (Loss) Since Acquisition	The amounts of revenue and net loss of PPC since the acquisition date included in the consolidated statements of comprehensive loss for the 2021 Successor Period is as follows: Period From January 1 - December 22, 2021 (Predecessor) Revenue $ 6,993 Net loss $ ( 34 )
Centex and Laser [Member] | Incodema Holdings LLC
Business Acquisition [Line Items]
Summary of Total Purchase Consideration Transferred	The transaction was accounted for using the acquisition method of accounting and the fair value of the total purchase consideration transferred consisted of the following: Consideration Centex Laser Total Cash $ 11,774 $ 6,946 $ 18,720 Fair value of total consideration transferred $ 11,774 $ 6,946 $ 18,720
Schedule of fair values of the assets acquired and liabilities	The following table sets forth the fair values of the assets acquired, and liabilities assumed in connection with the acquisition of Centex and Laser: Acquisition Date Fair Value Centex Laser Recognized amounts of identifiable assets acquired and liabilities assumed Cash $ - $ 68 Accounts receivable, net 1,775 900 Inventory 524 622 Prepaid expenses 108 1 Fixed assets, net 1,787 760 Intangible assets 6,243 3,557 Other assets 1 2 Total assets acquired 10,438 5,910 Accounts payable 252 568 Paycheck Protection Program (PPP) loan 649 - Accrued expenses 271 27 Other current liabilities 23 44 Other noncurrent liabilities 1,234 703 Total liabilities assumed 2,429 1,342 Total identifiable net assets 8,009 4,568 Goodwill $ 3,765 $ 2,378
Summary of Intangible Assets Acquired in Acquisition	Below is a summary of the intangible assets acquired in the acquisition: Acquisition Date Estimated Life (Years) Trade name $ 510 5 Customer relationships 5,733 17 Total intangible assets $ 6,243 Acquisition Date Estimated Life (Years) Trade name $ 290 5 Customer relationships 3,267 17 Total intangible assets $ 3,557
Summary of Revenue and Net (Loss) Since Acquisition	The amounts of revenue and net loss of Centex and Laser since the acquisition date included in the consolidated statements of comprehensive loss for the 2021 Predecessor Period and is as follows: Period From January 1 - December 22, 2021 (Predecessor) Revenue $ 9,642 Net loss $ ( 98 )
Micropulse West [Member] | Incodema Holdings LLC
Business Acquisition [Line Items]
Summary of Total Purchase Consideration Transferred	The transaction was accounted for using the acquisition method of accounting and the fair value of the total purchase consideration transferred consisted of the following: Consideration Total Cash $ 12,452 Contingent consideration 1,295 Fair value of total consideration transferred $ 13,747
Schedule of fair values of the assets acquired and liabilities	The following table sets forth the fair values of the assets acquired, and liabilities assumed in connection with the acquisition of Micropulse West: Recognized amounts of identifiable assets acquired and liabilities assumed Total Cash $ 70 Accounts receivable, net 866 Inventory 333 Other current assets 10 Fixed assets, net 2,490 Intangible assets 7,000 Total assets acquired 10,769 Accounts payable 139 Accrued expenses 13 Other current liabilities 99 Total liabilities assumed 251 Total identifiable net assets 10,518 Goodwill $ 3,229
Summary of Intangible Assets Acquired in Acquisition	Below is a summary of the intangible assets acquired in the acquisition: Acquisition Date Fair Value Estimated Life (Years) Trade name $ 600 5 Customer relationships 6,400 17 Total intangible assets $ 7,000
Summary of Revenue and Net (Loss) Since Acquisition	The amounts of revenue and net loss of Micropulse West since the acquisition date included in the 2021 Predecessor Period consolidated statement of comprehensive loss is as follows: Period From January 1 - December 22, 2021 (Predecessor) Revenue $ 4,614 Net loss $ ( 115 )

Revenue (Tables)

Revenue (Tables)	12 Months Ended
	Dec. 31, 2022
Revenue from Contract with Customer [Abstract]
Schedule of Revenue by Product Line	Revenue by product line for the year ended December 31, 2022, the 2021 Successor Period, and the 2021 Predecessor Period was as follows: Period From January 1 - December 22, 2022 December 23 - December 31, 2021 January 1 - December 22, 2021 (Predecessor) Revenue: Additive Manufacturing $ 14,917 $ 567 $ 17,270 Injection Molding 25,210 919 27,968 CNC Machining 58,388 1,372 41,775 Precision Sheet Metal 55,307 1,700 51,751 Ancillary Product Lines 7,319 282 8,592 Total revenue $ 161,141 $ 4,840 $ 147,356

Inventory (Tables)

Inventory (Tables)	12 Months Ended
	Dec. 31, 2022
Inventory Disclosure [Abstract]
Summary of Inventory	The Company’s inventory consisted of the following at December 31 2022, and December 31, 2021: December 31, December 31, Finished goods $ 4,201 $ 3,506 Raw materials 7,042 4,967 Work in process 4,742 5,368 Tooling 639 605 16,624 14,446 Allowance for obsolescence ( 906 ) ( 1,281 ) Total $ 15,718 $ 13,165

Property and Equipment (Tables)

Property and Equipment (Tables)	12 Months Ended
	Dec. 31, 2022
Property, Plant and Equipment [Abstract]
Summary of Property and Equipment	Property and equipment consisted of the following as of December 31, 2022 ,and December 31, 2021: December 31, 2022 December 31, 2021 Estimated Useful Life Machinery and equipment $ 39,516 $ 33,182 6 - 10 Furniture and fixtures 3,100 180 10 Computer hardware 374 499 5 Computer software - 305 3 - 5 Property and leasehold improvements 6,839 7,180 3 - 23 Construction in progress 3,893 2,859 n/a Auto / transportation equipment 312 454 3 Total 54,034 44,659 5 Accumulated depreciation ( 6,331 ) ( 132 ) Total $ 47,703 $ 44,527

Goodwill and Intangible Asset_2

Goodwill and Intangible Assets, Net (Tables)	12 Months Ended
	Dec. 31, 2022
Goodwill and Intangible Assets Disclosure [Abstract]
Schedule of Changes in the Carrying Amount of Goodwill	The changes in the carrying amount of goodwill for the year ended December 31, 2022, the 2021 Successor Period, and the 2021 Predecessor Period were as follows: Jan. 1, 2021 (Predecessor) Goodwill acquired during 2021 (Predecessor) Dec. 22, 2021 (Predecessor) Goodwill acquired during 2021 (Successor) Dec. 31, 2021 (Successor) Measurement period adjustments Goodwill impairment Dec. 31, 2022 Goodwill $ 63,215 $ 19,898 $ 83,113 $ 1,189,464 $ 1,189,464 $ 54 $ ( 1,189,518 ) $ -
Schedule of Intangible Assets Other Than Goodwill	Intangible assets other than goodwill as of December 31, 2022, and December 31, 2021, were as follows: Year Ended December 31, 2022 Gross Accumulated Amortization Net Useful Life (in years) Trade name $ 70,000 $ ( 4,782 ) $ 65,218 15 Customer relationships 180,000 ( 9,707 ) 170,293 19 Developed software 4,300 ( 881 ) 3,419 5 Developed technology 15,700 ( 3,218 ) 12,482 5 Total intangible assets $ 270,000 $ ( 18,588 ) $ 251,412 Period Ended December 31, 2021 Gross Accumulated Amortization Net Useful Life (in years) Trade name $ 70,000 $ ( 98 ) $ 69,902 15 Customer relationships 180,000 ( 252 ) 179,748 19 Developed software 4,300 ( 6 ) 4,294 5 Developed technology 15,700 ( 22 ) 15,678 5 Total intangible assets $ 270,000 $ ( 378 ) $ 269,622
Schedule of Estimated Amortization Expense	Estimated amortization expense for each of the next five years and thereafter: Year ended Total 2023 $ 18,140 2024 18,140 2025 18,140 2026 18,041 2027 14,140 Thereafter 164,811 Total $ 251,412

Warrant Liability (Tables)

Warrant Liability (Tables)	12 Months Ended
	Dec. 31, 2022
Warrants and Rights Note Disclosure [Abstract]
Summary of Number of Outstanding Warrants and Fair Value	The below table summarizes the number of outstanding Warrants and the fair value as of December 31, 2022. See Note 19 for further information. Fair Value # of Warrants December 31, 2022 Public Warrants $ 720 8,624,320 Private Placement Warrants $ 2,060 9,900,000 The below table summarizes the number of outstanding Warrants and the fair value as of December 31, 2021. See Note 19 for further information. Fair Value # of Warrants December 31, 2021 Public Warrants $ 7,600 8,625,000 Private Placement Warrants $ 26,300 9,900,000

Reorganization (Tables)

Reorganization (Tables)	12 Months Ended
	Dec. 31, 2022
Restructuring and Related Activities [Abstract]
Summary of Liability Related to Company's Reorganization Plan	The following table summarizes activity in the liability related to the Company's reorganization plan. Liability balance at December 31, 2021 $ - Charges 676 Payments ( 264 ) Liability balance at December 31, 2022 $ 412

Debt (Tables)

Debt (Tables)	12 Months Ended
	Dec. 31, 2022
Debt Disclosure [Abstract]
Schedule of Long-term Debt Instruments	The Company’s debt as of December 31, 2022, and December 31, 2021, is as follows: As of December 31, 2022 As of December 31, 2021 Debt Description Interest Rate Amount Interest Rate Amount New Credit Agreement Revolver 8.20 % 37,000 3.60 % 27,000 New Credit Agreement Term Loan 8.43 % 121,875 3.72 % 125,000 Total principal long-term debt 158,875 152,000 Debt issuance costs ( 1,804 ) ( 1,812 ) Total debt 157,071 150,188 Less: current portion of long-term debt 42,744 29,697 Long-term debt, net of current portion $ 114,327 $ 120,491
Schedule of Balances of Term Loan	The balance of the Term Loan matures as follows: Year ended Total 2023 $ 6,250 2024 9,375 2025 9,375 2026 96,875 2027 - Thereafter - Total $ 121,875

Other Income and Expense, Net (

Other Income and Expense, Net (Tables)	12 Months Ended
	Dec. 31, 2022
Other Income and Expenses [Abstract]
Schedule Of Other Income and Expense Net	Other Income and expense, net is comprised of the following for the year ended December 31, 2022, the 2021 Successor Period, and the 2021 Predecessor Period, Period From January 1, 2022 - December 31, 2022 December 23 - December 31, January 1 - December 22, Acquisition expenses $ - $ - $ 4,045 Transaction expense - - 12,515 Loss on debt extinguishment - - 2,031 Loan prepayment fees - - 1,463 Change in fair value of TRA - 300 - Loss on sale of assets 24 - 307 Other 326 8 646 Other expense 350 308 21,007 Gain on sale of assets ( 221 ) - - Gain on PPP forgiveness - - ( 1,624 ) Change in fair value of Earnout Shares ( 66,790 ) ( 27,260 ) - Change in fair value of contingent consideration ( 148 ) - ( 3,550 ) Change in fair value of Warrants ( 31,120 ) ( 8,200 ) - Change in fair value of TRA ( 600 ) - - Other ( 281 ) - - Other income ( 99,160 ) ( 35,460 ) ( 5,174 )

Share Based Compensation (Table

Share Based Compensation (Tables)	12 Months Ended
	Dec. 31, 2022
Share-Based Compensation Arrangement by Share-Based Payment Award [Line Items]
Schedule of Stock Option Valuation Assumptions	Key assumptions used in the valuation models were as follows for the year ended December 31, 2022: 2022 Expected term (years) 4.5 Expected volatility 58.7 % Expected dividend yield 0.0 % Risk-free interest rate 1.91 % Fair value of share $ 4.26
Summary of Stock Option Activity	The following table represents stock option activity for the year ended December 31, 2022: Number of Shares Weighted Average Exercise Price per Share Average Remaining Contractual Term Aggregate Intrinsic Value Outstanding at January 1, 2022 - $ - - $ - Granted 317,091 8.71 6.17 - Exercised - - - Forfeited - - - - Expired - - - - Non-vested at December 31, 2022 317,091 $ 8.71 6.17 $ - Exercisable at December, 2022 - - - -
Schedule of Non-vested Restricted Stock Unit Activity	The following table represents RSU activity for the year ended December 31, 2022: Shares Weighted Average Grant Date Fair Value Aggregate Intrinsic Value Non-vested at January 1, 2022 6,630,118 $ 8.21 $ - Granted 1,175,580 6.12 - Vested ( 1,197,941 ) 9.92 - Forfeited ( 425,420 ) 9.90 - Non-vested at December 31, 2022 6,182,337 $ 9.28 $ - The following table represents RSU activity for the 2021 Successor Period: Shares Weighted Average Grant Date Fair Value Aggregate Intrinsic Value Non-vested at December 23, 2021 - $ - $ - Granted 6,630,118 8.21 - Vested - - - Forfeited - - - Non-vested at December 31, 2022 6,630,118 $ 8.21 $ -
Schedule of Employee Stock Purchase Plan Valuation Assumptions	The fair value of each offering period was estimated using the Black-Scholes option pricing model with the following assumptions: 2022 Expected term (years) 0.5 - 2 Expected volatility 62.5 % Expected dividend yield 0.0 % Risk-free interest rate 3.00 % Fair value of share $ 4.81

Earnings Per Share and Earnin_2

Earnings Per Share and Earnings Per Unit (Tables)	12 Months Ended
	Dec. 31, 2022
Earnings Per Unit [Abstract]
Schedule of Basic Earnings Per Share	The Company's basic earnings per share calculation is as follows: January 1, 2022 - December 31, 2022 December 23 - December 31, Class A Class A Basic Earnings Per Share: Numerator Net (loss) income $ ( 1,110,488 ) $ 33,470 Less: Net loss attributable to non-controlling interests ( 621,903 ) ( 968 ) Net (loss) income attributable to Class A common stock $ ( 488,585 ) $ 34,438 Denominator Weighted average shares of Class A common stock outstanding-basic 57,766,682 50,785,656 Basic Earnings Per Share $ ( 8.46 ) $ 0.68
Schedule of Diluted Earnings Per Share	The Company's diluted earnings per share calculation is as follows: January 1, 2022 - December 31, 2022 Period From December 23 - December 31, Class A Class A Diluted Earnings Per Share: Numerator Net (loss) income attributable to holders of Class A common stock $ ( 488,585 ) $ 33,470 Denominator Weighted average shares of Class A common stock outstanding-basic 57,766,682 50,785,656 Effect of Dilutive Securities Assumed exchange for shares of Class A common stock - 85,054,317 Weighted average shares of Class A common stock outstanding-diluted 57,766,682 135,839,973 Diluted Earnings Per Share $ ( 8.46 ) $ 0.25
Schedule Of Earnings Per Share, Basic and Diluted	Period From January 1 - December 23, January 1 - December 23, Class A Class B Basic and Diluted Earnings Per Unit: Numerator Net loss $ ( 11,690 ) $ ( 4,784 ) Less: annual dividends on redeemable preferred units ( 6,582 ) ( 2,694 ) Net (loss) attributable to common unitholders $ ( 18,272 ) $ ( 7,478 ) Denominator Weighted-average units used to compute basic earnings per unit 5,480,611 2,242,981 Basic and Diluted Earnings Per Unit $ ( 3.33 ) $ ( 3.33 )

Shareholders' Equity, Noncont_2

Shareholders' Equity, Noncontrolling Interest, and Members' Equity (Tables)	12 Months Ended
	Dec. 31, 2022
Equity [Abstract]
Schedule Of Calculation Of Comprehensive Loss Attributable To Non-controlling Interest Holders	The table below demonstrates the calculation of the comprehensive loss attributable to the non-controlling interest holders for 2022, and the 2021 Successor Period. January 1 - December 31, 2022 December 23 - December 31, Fathom OpCo comprehensive loss $ ( 1,110,488 ) $ ( 1,551 ) Noncontrolling interest percentage 51.6 % 64.2 % Comprehensive loss attributable to noncontrolling interest $ ( 621,903 ) $ ( 968 )

Leases (Tables)

Leases (Tables)	12 Months Ended
	Dec. 31, 2022
Leases, Operating [Abstract]
Schedule of balance sheet location disclosure	Balance Sheet Location December 31, 2022 Assets Operating Prepaid expenses and other current assets $ 143 Operating Right-of-use operating lease assets, net 10,312 Financing Right-of-use financing lease assets, net 2,253 Total lease assets $ 12,708 Liabilities Current Operating Current operating lease liability $ 2,174 Financing Current financing lease liability 200 Non-Current Operating Long-term operating lease liability 8,958 Financing Long-term financing lease liability 2,125 Total lease liability $ 13,457
Schedule of lease cost	The following table sets forth our lease costs included in our consolidated statement of comprehensive (loss) income: Year Ended December 31, 2022 Operating lease cost $ 3,295 Short-term lease cost 13 Financing lease cost: Amortization of ROU assets 218 Interest on lease liabilities 136 Sublease income ( 137 ) Total lease costs $ 3,525
Schedule of weighted average remaining lease term and the weighted average discount rate for the Company's operating leases	December 31, 2022 Weighted-average remaining lease term (years) Operating 6.6 Financing 8.1 Weighted-average discount rate Operating 6.0 % Financing 5.6 %
Summary of maturities of leases	Maturities of Leases Operating Leases Financing Leases Total 2023 $ 2,729 $ 326 $ 3,055 2024 2,469 335 2,804 2025 2,092 345 2,437 2026 1,634 356 1,990 2027 1,428 366 1,794 Thereafter 3,807 1,200 5,007 Total future lease payments 14,159 2,928 17,087 Less: Discount 3,027 603 3,630 Present value of lease liability $ 11,132 $ 2,325 $ 13,457
Schedule of Future Minimum Rental Payments for Operating Leases	As of December 31, 2021, future minimum lease payment obligations were as follows: Year ended Total 2022 $ 3,212 2023 3,027 2024 1,959 2025 1,253 2026 443 Thereafter 328 Total future lease payments $ 10,222

Fair Value Measurement (Tables)

Fair Value Measurement (Tables)	12 Months Ended
	Dec. 31, 2022
Fair Value Disclosures [Abstract]
Schedule of Fair Value Measurement of Assets and Liabilities Based on Hierarchy	The following table presents information about the Company’s liabilities that are measured at fair value on a recurring basis as of December 31, 2022. Fair Value Measurements as of December 31, 2022 Description Level 1 Level 2 Level 3 Total Liabilities: Tax Receivable Agreement $ - $ - $ 4,000 $ 4,000 Fathom OpCo acquisitions contingent consideration - - 700 700 Sponsor Earnout Shares Liability - - 930 930 Fathom Earnout Shares Liability - - 5,960 5,960 Warrant liability – Public Warrants 720 - - 720 Warrant liability – Private Placement Warrants - - 2,060 2,060 $ 720 $ - $ 13,650 $ 14,370 The following table presents information about the Company’s liabilities that are measured at fair value on a recurring basis as of December 31, 2021. Fair Value Measurements as of December 31, 2021 Description Level 1 Level 2 Level 3 Total Liabilities: Tax Receivable Agreement $ - $ - $ 4,600 $ 4,600 Fathom OpCo acquisitions contingent consideration - - 3,598 3,598 Sponsor Earnout Shares Liability - - 9,380 9,380 Fathom Earnout Shares Liability - - 64,300 64,300 Warrant liability – Public Warrants 7,600 - - 7,600 Warrant liability – Private Placement Warrants - - 26,300 26,300 $ 7,600 $ - $ 108,178 $ 115,778
Reconciliation of Beginning and Ending Balances of Recurring Level 3 Fair Value Measurements	The following table presents a reconciliation of the beginning and ending balances of recurring level 3 fair value measurements. Level 3 Liabilities Tax Receivable Agreement liability Fathom OpCo acquisitions contingent consideration Sponsor Earnout shares liability Fathom Earnout shares liability Warrant liability – Private Placement Warrants Total Balance at December 31, 2021 $ 4,600 $ 3,598 $ 9,380 $ 64,300 $ 26,300 $ 108,178 Payments - ( 2,750 ) - - - $ ( 2,750 ) Net (gain) loss (1) ( 600 ) ( 148 ) ( 8,450 ) ( 58,340 ) ( 24,240 ) $ ( 91,778 ) Ending balance at December 31, 2022 $ 4,000 $ 700 $ 930 $ 5,960 $ 2,060 $ 13,650 (1) Net gains on changes in recurring level 3 fair value measurements are recognized in other income and net losses on change in recurring level 3 fair value measurements are recognized in other expense in our consolidated statement of comprehensive loss.

Income Taxes (Tables)

Income Taxes (Tables)	12 Months Ended
	Dec. 31, 2022
Income Tax Disclosure [Abstract]
Summary of Income Tax Expense (Benefit)	Period From January 1 2022 - December 31, 2022 December 23 - December 31, 2021 (Successor) January 1 - December 22, 2021 (Predecessor) Current expense State $ 250 $ - $ 52 Federal - - - Subtotal 250 - 52 Deferred tax benefit State ( 1,564 ) ( 1 ) ( 297 ) Federal ( 5,613 ) ( 2 ) ( 2,963 ) Subtotal ( 7,177 ) ( 3 ) ( 3,260 ) Total $ ( 6,927 ) $ ( 3 ) $ ( 3,208 )
Reconciliation of the Expected Statutory Federal Tax and the Total Income Tax Expense (Benefit)	A reconciliation of the expected statutory federal tax and the total income tax expense (benefit) for 2022, the 2021 Successor Period, and the 2021 Predecessor Period, are as follows: Period From January 1 2022 - December 31, 2022 December 23 - December 31, 2021 (Successor) January 1 - December 22, 2021 (Predecessor) Federal statutory rate ( 21 %) $ ( 234,709 ) $ 7,028 $ ( 4,133 ) State income taxes, net of federal benefit ( 2,910 ) ( 38 ) ( 245 ) Pre-closing income held in flow-through entities - - 4,133 Change in tax status of corporate subsidiaries - - ( 2,963 ) Non-controlling interest in Fathom Holdco, LLC 130,499 222 - Remeasurement of Fathom and Sponsor earnout shares ( 14,026 ) ( 5,724 ) Remeasurement of TRA and warrant liability ( 6,661 ) ( 1,662 ) - Valuation allowance 10,369 171 - Goodwill impairment 104,768 Other 5,743 Total $ ( 6,927 ) $ ( 3 ) $ ( 3,208 )
Summary of Tax Effect of Temporary Differences to Deferred Tax Assets and Liabilities	The tax effect of temporary differences that give rise to deferred tax assets and liabilities for 2022, the 2021 Successor Period, and the 2021 Predecessor Period, are as follows: Period Ended December 31, 2022 December 31, 2021 (Successor) Deferred tax assets Net operating losses $ 2,575 $ 1,494 Transaction costs 680 861 Interest expense carryforwards 898 762 Stock based compensation 741 - Investment in Fathom Holdco LLC 8,586 - Other 7 - Valuation allowance ( 13,487 ) ( 3,117 ) Total deferred tax assets - - Deferred tax liabilities Investment in Fathom Holdco, LLC - ( 17,570 ) Total deferred tax liabilities - ( 17,570 ) Total net deferred tax liabilities $ - $ ( 17,570 )

Variable Interest Entities (Tab

Variable Interest Entities (Tables)	12 Months Ended
	Dec. 31, 2022
Variable Interest Entities [Abstract]
Summary of Total Assets, Liabilities, and Equity of the Company's Consolidated VEI	The following table presents a summary of the total assets, liabilities, and equity of the Company’s consolidated VIE at December 31, 2022 and December 31, 2021, which is comprised solely of Fathom OpCo. Period Ended December 31, 2022 Fathom OpCo Standalone Period Ended December 31, 2021 (Successor) Fathom OpCo Standalone Total assets $ 370,245 $ 1,566,106 Total liabilities 191,514 193,437 Total equity 178,731 1,372,669

Nature of Business - Additional

Nature of Business - Additional Information (Details)	12 Months Ended
	Dec. 31, 2022
Nature Of Business [Line Items]
Limited Liability Company or Limited Partnership, Business, Formation Date	Apr. 16, 2021
MCT Group Holdings LLC | Equity Interest [Member]
Nature Of Business [Line Items]
Ownership Interest	100%
Incodema Holdings LLC | Equity Interest [Member]
Nature Of Business [Line Items]
Ownership Interest	100%

Significant Accounting Polici_3

Significant Accounting Policies - Additional Information (Details)			12 Months Ended
		Dec. 31, 2021 USD ($) shares	Dec. 31, 2022 USD ($) Tranche $ / shares shares	Dec. 22, 2022 USD ($)	Dec. 31, 2021 USD ($) shares	Dec. 22, 2021 USD ($)	Dec. 23, 2021
Accounting Policies [Line Items]
Contingent consideration		$ 2,748,000	$ 700,000		$ 2,748,000
Accounts receivable, net		25,367,000	28,641,000		25,367,000
Property and equipment, net		44,527,000	47,703,000		44,527,000
Other non-current assets		2,036,000	175,000		2,036,000
Accounts payable	[1]	9,409,000	7,982,000		9,409,000
Other noncurrent liabilities		4,655,000			4,655,000
Long-term contingent consideration		850,000			850,000
Selling, general, and administrative expense	[2]	3,133,000	49,869,000			$ 37,507,000
Depreciation and amortization		416,000	18,179,000			10,357,000
Other expense		308,000	350,000			21,007,000
Accounts receivable, allowance for credit loss		1,150,000	876,000		1,150,000
Goodwill impairment		0	1,189,518,000	$ 0		0
Impairments of intangible assets		0	$ 0			$ 0
Number of tranches | Tranche			3
Earnout shares vested | shares			3,000,000
Percentage of net cash savings payment to tax receivable agreement			85%
Debt issuance costs		1,812,000	$ 1,804,000		1,812,000
Current lease liabilities			3,122,000
Long-term lease liabilities			8,195,000
Right-of-use assets			11,986,000
Accumulated deficit		$ (47,581,000)	(536,084,000)		$ (47,581,000)
Cumulative Effect, Period of Adoption, Adjustment [Member]
Accounting Policies [Line Items]
Accumulated deficit			$ 82,000
Fathom OpCo
Accounting Policies [Line Items]
Noncontrolling interest, ownership percentage		64.20%	51.60%		64.20%		62.40%
Noncontrolling interest, ownership percentage by noncontrolling owners			48%				37.60%
Altimar II Sponsor, LLC [Member]
Accounting Policies [Line Items]
Shares granted, shares, share-based payment arrangement, forfeited | shares			2,587,500
Number of remaining founder shares cancelled | shares			4,770,000		4,770,000
New Credit Agreement
Accounting Policies [Line Items]
Debt issuance costs			$ 125,000,000
Tax Receivable Agreement [Member]
Accounting Policies [Line Items]
Additional liability			$ 21,360,000
Class A Common Stock [Member]
Accounting Policies [Line Items]
Common stock issued | shares		50,785,656	65,808,764		50,785,656
Class A Common Stock [Member] | Altimar II Sponsor, LLC [Member]
Accounting Policies [Line Items]
Volume weighted average price | $ / shares			$ 12.50
Earnout shares trading days			20 days
Earnout shares consecutive trading days			30 days
Issuance of share to Sponsor | shares			4,770,000		4,770,000
Shares granted, shares, share-based payment arrangement, issued | shares			1,267,500
Class A Common Stock [Member] | First Tranche [Member]
Accounting Policies [Line Items]
Volume weighted average price | $ / shares			$ 12.50
Earnout shares trading days			20 days
Earnout shares consecutive trading days			30 days
Class A Common Stock [Member] | Second Tranche [Member]
Accounting Policies [Line Items]
Volume weighted average price | $ / shares			$ 15
Earnout shares trading days			20 days
Earnout shares consecutive trading days			30 days
Class A Common Stock [Member] | Third Tranche [Member]
Accounting Policies [Line Items]
Volume weighted average price | $ / shares			$ 20
Earnout shares trading days			20 days
Earnout shares consecutive trading days			30 days
Class A Common Stock [Member] | Fathom Earnout Shares [Member]
Accounting Policies [Line Items]
Common stock issued | shares			9,000,000
Class B Common Stock [Member]
Accounting Policies [Line Items]
Common stock issued | shares		84,294,971	70,153,051		84,294,971
Class B Common Stock [Member] | Altimar II Sponsor, LLC [Member]
Accounting Policies [Line Items]
Issuance of share to Sponsor | shares			8,625,000
Stock issued during period, value			$ 25,000,000
[1] Inclusive of accounts payable to related parties of $ 1,007 a nd $ 1,246 as of December 31, 2022, and December 31, 2021, respectively. Inclusive of $ 85 , $ 0 , and $ 1,723 , of management fees incurred to a related party for the periods January 1 - December 31, 2022, December 23 - 31, 2021, and January 1 - December 22, 2021, respectively. See Note 17.

Business Combination with Fat_3

Business Combination with Fathom OpCo - Additional Information (Details) $ / shares in Units, $ in Thousands			12 Months Ended
	Dec. 31, 2021 USD ($)	Dec. 23, 2021 USD ($) Tranche Vote $ / shares shares	Dec. 31, 2022 USD ($) Tranche shares	Dec. 31, 2021 USD ($)	Dec. 22, 2021 USD ($)
Business Acquisition [Line Items]
Number of votes per share | Vote		1
Business combination acquisition costs expensed		$ 19,010
Weighted average amortization period		16 years 10 months 24 days
Number of tranches | Tranche			3
Earnout shares vested | shares			3,000,000
Deferred tax liability recognized	$ 17,570		$ 0	$ 17,570
Decrease to accounts receivable	356		4,182		$ 5,404
Increase to prepaids and other current assets	(1,249)		(1,351)		2,937
Increase in accounts payable	$ (100)		$ (1,167)		9,541
Fathom OpCo [Member]
Business Acquisition [Line Items]
Business Combination agreement date			Dec. 23, 2021
Business combination acquisition costs expensed		$ 27,397
Deferred tax liability recognized		$ 17,573
Fair value of total purchase consideration transferred			$ 1,364,220
Business combination provisional information initial accounting incomplete adjustment intangibles				25,759
Business combination provisional information initial accounting incomplete adjustment financial liabilities				(6,766)
Adjustment to stock-based compensation expense				(1,595)
Adjustments to transaction-related costs				$ (7,984)
Decrease to goodwill			1,171
Decrease to accounts receivable			395
Increase to prepaids and other current assets			2,244
Increase in accounts payable			789
Fathom OpCo [Member] | Class A Common Stock [Member]
Business Acquisition [Line Items]
Seller earnout contingent consideration			$ 9,000,000
Number of tranches | Tranche		3
Earnout shares vested | shares		3,000,000
Earnout period		5 years
Fathom OpCo [Member] | Class A Common Stock [Member] | First Tranche [Member]
Business Acquisition [Line Items]
Volume weighted average share price thresholds | $ / shares		$ 12.50
Fathom OpCo [Member] | Class A Common Stock [Member] | Second Tranche [Member]
Business Acquisition [Line Items]
Volume weighted average share price thresholds | $ / shares		15
Fathom OpCo [Member] | Class A Common Stock [Member] | Third Tranche [Member]
Business Acquisition [Line Items]
Volume weighted average share price thresholds | $ / shares		$ 20
Fathom OpCo [Member] | Class A Common Stock [Member] | Public investors, PIPE Investors and Founders [Member]
Business Acquisition [Line Items]
Business acquisition, percentage of interests acquired		10.40%
Fathom OpCo [Member] | Class A Common Stock [Member] | CORE Investors and Other Legacy Fathom Owners [Member]
Business Acquisition [Line Items]
Business acquisition, percentage of interests acquired		89.60%
Fathom OpCo [Member] | Commitment and Success Fees [Member]
Business Acquisition [Line Items]
Business combination acquisition costs expensed					14,882
Fathom OpCo [Member] | Non Contingent [Member]
Business Acquisition [Line Items]
Business combination acquisition costs expensed					$ 12,515

Business Combination with Fat_4

Business Combination with Fathom OpCo - Schedule of Fair Value of the Total Purchase Consideration Transferred (Details) - Fathom OpCo [Member] $ in Thousands	12 Months Ended
	Dec. 31, 2022 USD ($)
Business Acquisition [Line Items]
Total cash consideration	$ 53,332
Fathom earnout shares	88,160
Class A common stock transferred	375,478
TRA obligations to the sellers	4,300
Total consideration transferred to sellers	521,270
Non-controlling interest	842,950
Fair value of total consideration transferred	$ 1,364,220

Business Combination with Fat_5

Business Combination with Fathom OpCo - Schedule of Fair Values of the Assets Acquired and Liabilities (Details) - USD ($) $ in Thousands	Dec. 31, 2022	Dec. 31, 2021	Dec. 22, 2021	Dec. 31, 2020	Jan. 01, 2020
Assets acquired:
Goodwill		$ 1,189,464	$ 83,113	$ 63,215
Intangible assets					$ 270,000
Fathom OpCo [Member]
Assets acquired:
Cash and cash equivalents	$ 9,577
Accounts receivable, net	24,615
Inventory	12,825
Prepaid expenses	4,580
Other current assets	836
Property and equipment, net	42,930
Goodwill	1,188,293
Intangible assets	270,000
Other assets	2,200
Total assets acquired	1,555,856
Liabilities assumed:
Accounts payable	9,019
Taxes payable	71
Accrued expenses	4,860
Current portion - long-term debt	152,000
Deferred revenue	651
Other current liabilities	4,504
Other Long-term Liabilities	20,531
Total liabilities assumed	191,636
Total identifiable net assets	$ 1,364,220

Business Combination with Fat_6

Business Combination with Fathom OpCo - Summary of Intangible Assets Acquired in the Acquisition (Details) - USD ($) $ in Thousands			12 Months Ended
	Dec. 31, 2021	Jan. 01, 2020	Dec. 31, 2022
Business Acquisition [Line Items]
Fair value		$ 270,000
Trade Name [Member]
Business Acquisition [Line Items]
Useful life	15 years		15 years
Customer Relationships [Member]
Business Acquisition [Line Items]
Useful life	19 years		19 years
Developed Technology [Member]
Business Acquisition [Line Items]
Useful life	5 years		5 years
Fathom OpCo [Member]
Business Acquisition [Line Items]
Fair value			$ 270,000
Fathom OpCo [Member] | Trade Name [Member]
Business Acquisition [Line Items]
Fair value		$ 70,000
Useful life		15 years
Fathom OpCo [Member] | Customer Relationships [Member]
Business Acquisition [Line Items]
Fair value		$ 180,000
Useful life		19 years
Fathom OpCo [Member] | Developed Software [Member]
Business Acquisition [Line Items]
Fair value		$ 4,300
Useful life		5 years
Fathom OpCo [Member] | Developed Technology [Member]
Business Acquisition [Line Items]
Fair value		$ 15,700
Useful life		5 years

Business Combination with Fat_7

Business Combination with Fathom OpCo - Summary of Pro Forma Information (Unaudited) (Details) - Fathom OpCo [Member] $ in Thousands	12 Months Ended
	Dec. 31, 2021 USD ($)
Business Acquisition [Line Items]
Pro forma revenue	$ 162,563
Pro forma net loss	(14,088)
Pro forma net loss attributable to controlling interest	(5,297)
Pro forma net loss attributable to noncontrolling interest	$ (8,791)

Fathom OpCo Predecessor Perio_3

Fathom OpCo Predecessor Period Acquisitions - Summit - Additional Information (Details) - USD ($) $ in Thousands	Dec. 23, 2021	Feb. 01, 2021
Business Acquisition [Line Items]
Business combination acquisition costs expensed	$ 19,010
Summit [Member]
Business Acquisition [Line Items]
Business acquisition, percentage of interests acquired		100%
Business combination acquisition costs expensed		$ 892
Payment of transaction fee to affiliate		$ 225

Fathom OpCo Predecessor Perio_4

Fathom OpCo Predecessor Period Acquisitions - Summit - Summary of Total Purchase Consideration Transferred (Details) - Summit [Member] $ in Thousands	Feb. 01, 2021 USD ($)
Business Acquisition [Line Items]
Cash	$ 10,875
Fair value of total consideration transferred	$ 10,875

Fathom OpCo Predecessor Perio_5

Fathom OpCo Predecessor Period Acquisitions - Summit - Summary of Preliminary Fair Values of Assets Acquired and Liabilities Assumed (Details) - USD ($) $ in Thousands	Dec. 31, 2021	Dec. 22, 2021	Feb. 01, 2021	Dec. 31, 2020	Jan. 01, 2020
Recognized amounts of identifiable assets acquired and liabilities assumed
Intangible assets					$ 270,000
Goodwill	$ 1,189,464	$ 83,113		$ 63,215
Summit [Member]
Recognized amounts of identifiable assets acquired and liabilities assumed
Cash			$ 40
Accounts receivable, net			627
Inventory			339
Fixed assets, net			4,371
Intangible assets			5,000
Total assets acquired			10,377
Accounts payable			40
Deferred revenue			776
Other current liabilities			1,418
Total liabilities assumed			2,234
Total identifiable net assets			8,143
Goodwill			$ 2,732

Fathom OpCo Predecessor Perio_6

Fathom OpCo Predecessor Period Acquisitions - Summit - Summary of Intangible Assets Acquired in Acquisition (Details) - USD ($) $ in Thousands				12 Months Ended
	Dec. 31, 2021	Apr. 30, 2021	Feb. 01, 2021	Dec. 31, 2022	Jan. 01, 2020
Finite Lived Intangible Assets [Line Items]
Intangible assets					$ 270,000
Acquisition Date Fair Value		$ 3,557
Trade Name [Member]
Finite Lived Intangible Assets [Line Items]
Useful Life (in years)	15 years			15 years
Customer Relationships [Member]
Finite Lived Intangible Assets [Line Items]
Useful Life (in years)	19 years			19 years
Summit [Member]
Finite Lived Intangible Assets [Line Items]
Intangible assets			$ 5,000
Acquisition Date Fair Value			5,000
Summit [Member] | Trade Name [Member]
Finite Lived Intangible Assets [Line Items]
Acquisition Date Fair Value			$ 400
Estimated Life (Years)			5 years
Summit [Member] | Customer Relationships [Member]
Finite Lived Intangible Assets [Line Items]
Acquisition Date Fair Value			$ 4,600
Estimated Life (Years)			11 years

Fathom OpCo Predecessor Perio_7

Fathom OpCo Predecessor Period Acquisitions - Summit - Summary of Revenue and Net (Loss) Income Since Acquisition (Details) - USD ($) $ in Thousands		12 Months Ended
	Dec. 31, 2021	Dec. 31, 2022	Dec. 22, 2022	Dec. 22, 2021
Business Acquisition [Line Items]
Revenue	$ 4,840		$ 161,141	$ 147,356
Net (loss) income	$ 34,438	$ (488,585)		(16,474)
Summit [Member]
Business Acquisition [Line Items]
Revenue				6,748
Net loss				$ (370)

Fathom OpCo Predecessor Perio_8

Fathom OpCo Predecessor Period Acquisitions - PPC - Additional Information (Details) - USD ($) $ in Thousands	Dec. 23, 2021	Apr. 30, 2021
Business Acquisition [Line Items]
Business combination acquisition costs expensed	$ 19,010
P P C [Member]
Business Acquisition [Line Items]
Business acquisition, percentage of interests acquired		100%
Business combination acquisition costs expensed		$ 984
Payment of transaction fee to affiliate		$ 264

Fathom OpCo Predecessor Perio_9

Fathom OpCo Predecessor Period Acquisitions - PPC - Summary of Total Purchase Consideration Transferred (Details) - P P C [Member] $ in Thousands	Apr. 30, 2021 USD ($)
Business Acquisition [Line Items]
Cash	$ 25,721
Fair value of total consideration transferred	$ 25,721

Fathom OpCo Predecessor Peri_10

Fathom OpCo Predecessor Period Acquisitions - PPC - Summary of Preliminary Fair Values of Assets Acquired and Liabilities Assumed (Details) - USD ($) $ in Thousands	Dec. 31, 2021	Dec. 22, 2021	Apr. 30, 2021	Dec. 31, 2020	Jan. 01, 2020
Recognized amounts of identifiable assets acquired and liabilities assumed
Intangible assets					$ 270,000
Goodwill	$ 1,189,464	$ 83,113		$ 63,215
P P C [Member]
Recognized amounts of identifiable assets acquired and liabilities assumed
Cash			$ 162
Accounts receivable, net			899
Inventory			480
Fixed assets, net			2,413
Intangible assets			14,200
Total assets acquired			18,154
Accounts payable			148
Accrued expenses			79
Total liabilities assumed			227
Total identifiable net assets			17,927
Goodwill			$ 7,794

Fathom OpCo Predecessor Peri_11

Fathom OpCo Predecessor Period Acquisitions - PPC - Summary of Intangible Assets Acquired in Acquisition (Details) - USD ($) $ in Thousands			12 Months Ended
	Dec. 31, 2021	Apr. 30, 2021	Dec. 31, 2022	Jan. 01, 2020
Finite Lived Intangible Assets [Line Items]
Intangible assets				$ 270,000
Acquisition Date Fair Value		$ 3,557
Trade Name [Member]
Finite Lived Intangible Assets [Line Items]
Useful Life (in years)	15 years		15 years
Customer Relationships [Member]
Finite Lived Intangible Assets [Line Items]
Useful Life (in years)	19 years		19 years
P P C [Member]
Finite Lived Intangible Assets [Line Items]
Intangible assets		14,200
Acquisition Date Fair Value		14,200
P P C [Member] | Trade Name [Member]
Finite Lived Intangible Assets [Line Items]
Acquisition Date Fair Value		$ 1,100
Estimated Life (Years)		5 years
P P C [Member] | Customer Relationships [Member]
Finite Lived Intangible Assets [Line Items]
Acquisition Date Fair Value		$ 13,100
Estimated Life (Years)		17 years

Fathom OpCo Predecessor Peri_12

Fathom OpCo Predecessor Period Acquisitions - PPC - Summary of Revenue and Net (Loss) Income Since Acquisition (Details) - USD ($) $ in Thousands		12 Months Ended
	Dec. 31, 2021	Dec. 31, 2022	Dec. 22, 2022	Dec. 22, 2021
Business Acquisition [Line Items]
Revenue	$ 4,840		$ 161,141	$ 147,356
Net (loss) income attributable to holders of Class A common stock	$ 34,438	$ (488,585)		(16,474)
P P C [Member]
Business Acquisition [Line Items]
Revenue				6,993
Net loss				$ (34)

Fathom OpCo Predecessor Peri_13

Fathom OpCo Predecessor Period Acquisitions - Centex and Laser - Additional Information (Details) - USD ($) $ in Thousands	Dec. 23, 2021	Apr. 30, 2021
Business Acquisition [Line Items]
Business combination acquisition costs expensed	$ 19,010
Centex [Member]
Business Acquisition [Line Items]
Business acquisition, percentage of interests acquired		100%
Laser [Member]
Business Acquisition [Line Items]
Business acquisition, percentage of interests acquired		100%
Incodema Holdings Llc [Member] | Centex and Laser [Member]
Business Acquisition [Line Items]
Business combination acquisition costs expensed		$ 1,226
Payment of transaction fee to affiliate		$ 190

Fathom OpCo Predecessor Peri_14

Fathom OpCo Predecessor Period Acquisitions - Centex and Laser - Summary of Total Purchase Consideration Transferred (Details) $ in Thousands	Apr. 30, 2021 USD ($)
Centex [Member]
Business Acquisition [Line Items]
Cash	$ 11,774
Fair value of total consideration transferred	11,774
Laser [Member]
Business Acquisition [Line Items]
Cash	6,946
Fair value of total consideration transferred	6,946
Centex and Laser [Member]
Business Acquisition [Line Items]
Cash	18,720
Fair value of total consideration transferred	$ 18,720

Fathom OpCo Predecessor Peri_15

Fathom OpCo Predecessor Period Acquisitions - Centex and Laser - Summary of Preliminary Fair Values of Assets Acquired and Liabilities Assumed (Details) - USD ($) $ in Thousands	Dec. 31, 2021	Dec. 22, 2021	Apr. 30, 2021	Dec. 31, 2020	Jan. 01, 2020
Recognized amounts of identifiable assets acquired and liabilities assumed
Intangible assets					$ 270,000
Goodwill	$ 1,189,464	$ 83,113		$ 63,215
Centex [Member]
Recognized amounts of identifiable assets acquired and liabilities assumed
Accounts receivable, net			$ 1,775
Inventory			524
Prepaid expenses			108
Fixed assets, net			1,787
Intangible assets			6,243
Other assets			1
Total assets acquired			10,438
Accounts payable			252
Paycheck Protection Program (PPP) loan			649
Accrued expenses			271
Other current liabilities			23
Other noncurrent liabilities			1,234
Total liabilities assumed			2,429
Total identifiable net assets			8,009
Goodwill			3,765
Laser [Member]
Recognized amounts of identifiable assets acquired and liabilities assumed
Cash			68
Accounts receivable, net			900
Inventory			622
Prepaid expenses			1
Fixed assets, net			760
Intangible assets			3,557
Other assets			2
Total assets acquired			5,910
Accounts payable			568
Paycheck Protection Program (PPP) loan
Accrued expenses			27
Other current liabilities			44
Other noncurrent liabilities			703
Total liabilities assumed			1,342
Total identifiable net assets			4,568
Goodwill			$ 2,378

Fathom OpCo Predecessor Peri_16

Fathom OpCo Predecessor Period Acquisitions - Centex and Laser - Summary of Intangible Assets Acquired in Acquisition (Details) - USD ($) $ in Thousands			12 Months Ended
	Dec. 31, 2021	Apr. 30, 2021	Dec. 31, 2022	Jan. 01, 2020
Finite Lived Intangible Assets [Line Items]
Intangible assets				$ 270,000
Acquisition Date Fair Value		$ 3,557
Trade Name [Member]
Finite Lived Intangible Assets [Line Items]
Useful Life (in years)	15 years		15 years
Customer Relationships [Member]
Finite Lived Intangible Assets [Line Items]
Useful Life (in years)	19 years		19 years
Centex [Member]
Finite Lived Intangible Assets [Line Items]
Intangible assets		6,243
Acquisition Date Fair Value		6,243
Centex [Member] | Trade Name [Member]
Finite Lived Intangible Assets [Line Items]
Acquisition Date Fair Value		$ 510
Estimated Life (Years)		5 years
Centex [Member] | Customer Relationships [Member]
Finite Lived Intangible Assets [Line Items]
Acquisition Date Fair Value		$ 5,733
Estimated Life (Years)		17 years
Laser [Member]
Finite Lived Intangible Assets [Line Items]
Intangible assets		$ 3,557
Laser [Member] | Trade Name [Member]
Finite Lived Intangible Assets [Line Items]
Acquisition Date Fair Value		$ 290
Estimated Life (Years)		5 years
Laser [Member] | Customer Relationships [Member]
Finite Lived Intangible Assets [Line Items]
Acquisition Date Fair Value		$ 3,267
Estimated Life (Years)		17 years

Fathom OpCo Predecessor Peri_17

Fathom OpCo Predecessor Period Acquisitions - Centex and Laser - Summary of Revenue and Net (Loss) Income Since Acquisition (Details) - USD ($) $ in Thousands		12 Months Ended
	Dec. 31, 2021	Dec. 31, 2022	Dec. 22, 2022	Dec. 22, 2021
Business Acquisition [Line Items]
Revenue	$ 4,840		$ 161,141	$ 147,356
Net (loss) income attributable to holders of Class A common stock	$ 34,438	$ (488,585)		(16,474)
Centex and Laser [Member]
Business Acquisition [Line Items]
Revenue				9,642
Net loss				$ (98)

Fathom OpCo Predecessor Peri_18

Fathom OpCo Predecessor Period Acquisitions - Micropulse West - Additional Information (Details) - USD ($) $ in Thousands	Dec. 23, 2021	Apr. 30, 2021
Business Acquisition [Line Items]
Business combination acquisition costs expensed	$ 19,010
Micropulse West [Member]
Business Acquisition [Line Items]
Business acquisition, percentage of interests acquired		100%
Payment of transaction fee to affiliate		$ 130
Micropulse West [Member] | Other Expense [Member]
Business Acquisition [Line Items]
Business combination acquisition costs expensed		$ 869

Fathom OpCo Predecessor Peri_19

Fathom OpCo Predecessor Period Acquisitions - Micropulse West - Summary of Total Purchase Consideration Transferred (Details) - Micropulse West [Member] $ in Thousands	Apr. 30, 2021 USD ($)
Business Acquisition [Line Items]
Cash	$ 12,452
Contingent consideration	1,295
Fair value of total consideration transferred	$ 13,747

Fathom OpCo Predecessor Peri_20

Fathom OpCo Predecessor Period Acquisitions - Micropulse West - Summary of Preliminary Fair Values of Assets Acquired and Liabilities Assumed (Details) - USD ($) $ in Thousands	Dec. 31, 2021	Dec. 22, 2021	Apr. 30, 2021	Dec. 31, 2020	Jan. 01, 2020
Recognized amounts of identifiable assets acquired and liabilities assumed
Intangible assets					$ 270,000
Goodwill	$ 1,189,464	$ 83,113		$ 63,215
Micropulse West [Member]
Recognized amounts of identifiable assets acquired and liabilities assumed
Cash			$ 70
Accounts receivable, net			866
Inventory			333
Other current assets			10
Fixed assets, net			2,490
Intangible assets			7,000
Total assets acquired			10,769
Accounts payable			139
Accrued expenses			13
Other current liabilities			99
Total liabilities assumed			251
Total identifiable net assets			10,518
Goodwill			$ 3,229

Fathom OpCo Predecessor Peri_21

Fathom OpCo Predecessor Period Acquisitions - Micropulse West - Summary of Intangible Assets Acquired in Acquisition (Details) - USD ($) $ in Thousands			12 Months Ended
	Dec. 31, 2021	Apr. 30, 2021	Dec. 31, 2022	Jan. 01, 2020
Finite Lived Intangible Assets [Line Items]
Intangible assets				$ 270,000
Acquisition Date Fair Value		$ 3,557
Trade Name [Member]
Finite Lived Intangible Assets [Line Items]
Useful Life (in years)	15 years		15 years
Customer Relationships [Member]
Finite Lived Intangible Assets [Line Items]
Useful Life (in years)	19 years		19 years
Micropulse West [Member]
Finite Lived Intangible Assets [Line Items]
Intangible assets		7,000
Acquisition Date Fair Value		7,000
Micropulse West [Member] | Trade Name [Member]
Finite Lived Intangible Assets [Line Items]
Acquisition Date Fair Value		$ 600
Estimated Life (Years)		5 years
Micropulse West [Member] | Customer Relationships [Member]
Finite Lived Intangible Assets [Line Items]
Acquisition Date Fair Value		$ 6,400
Estimated Life (Years)		17 years

Fathom OpCo Predecessor Peri_22

Fathom OpCo Predecessor Period Acquisitions - Micropulse West - Summary of Revenue and Net (Loss) Income Since Acquisition (Details) - USD ($) $ in Thousands		12 Months Ended
	Dec. 31, 2021	Dec. 31, 2022	Dec. 22, 2022	Dec. 22, 2021
Business Acquisition [Line Items]
Revenue	$ 4,840		$ 161,141	$ 147,356
Net (loss) income attributable to holders of Class A common stock	$ 34,438	$ (488,585)		(16,474)
Micropulse West [Member]
Business Acquisition [Line Items]
Revenue				4,614
Net loss				$ (115)

Revenue - Schedule of Revenue b

Revenue - Schedule of Revenue by Product Line (Details) - USD ($) $ in Thousands		12 Months Ended
	Dec. 31, 2021	Dec. 22, 2022	Dec. 22, 2021
Disaggregation Of Revenue [Line Items]
Total revenue	$ 4,840	$ 161,141	$ 147,356
Additive Manufacturing
Disaggregation Of Revenue [Line Items]
Total revenue	567	14,917	17,270
Injection Molding
Disaggregation Of Revenue [Line Items]
Total revenue	919	25,210	27,968
CNC Machining
Disaggregation Of Revenue [Line Items]
Total revenue	1,372	58,388	41,775
Precision Sheet Metal
Disaggregation Of Revenue [Line Items]
Total revenue	1,700	55,307	51,751
Ancillary Product Lines
Disaggregation Of Revenue [Line Items]
Total revenue	$ 282	$ 7,319	$ 8,592

Revenue - Additional Informatio

Revenue - Additional Information (Details) - USD ($) $ in Thousands	Dec. 31, 2022	Dec. 31, 2021
Other Current Liabilities
Disaggregation Of Revenue [Line Items]
Deferred revenue	$ 767	$ 1,147

Inventory - Summary of Inventor

Inventory - Summary of Inventory (Details) - USD ($) $ in Thousands	Dec. 31, 2022	Dec. 31, 2021
Inventory, Net [Abstract]
Finished goods	$ 4,201	$ 3,506
Raw materials	7,042	4,967
Work in process	4,742	5,368
Tooling	639	605
Inventory, gross	16,624	14,446
Allowance for obsolescence	(906)	(1,281)
Total	$ 15,718	$ 13,165

Property and Equipment - Summar

Property and Equipment - Summary of Property and Equipment (Details) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2022	Dec. 31, 2021
Property Plant And Equipment [Line Items]
Property and Equipment, Gross	$ 54,034	$ 44,659
Accumulated depreciation	(6,331)	(132)
Total	$ 47,703	44,527
Estimated Useful Life	5 years
Machinery and Equipment
Property Plant And Equipment [Line Items]
Property and Equipment, Gross	$ 39,516	33,182
Machinery and Equipment | Minimum [Member]
Property Plant And Equipment [Line Items]
Estimated Useful Life	6 years
Machinery and Equipment | Maximum [Member]
Property Plant And Equipment [Line Items]
Estimated Useful Life	10 years
Furniture and Fixtures
Property Plant And Equipment [Line Items]
Property and Equipment, Gross	$ 3,100	180
Estimated Useful Life	10 years
Computer Hardware
Property Plant And Equipment [Line Items]
Property and Equipment, Gross	$ 374	499
Estimated Useful Life	5 years
Computer Software
Property Plant And Equipment [Line Items]
Property and Equipment, Gross		305
Computer Software | Minimum [Member]
Property Plant And Equipment [Line Items]
Estimated Useful Life	3 years
Computer Software | Maximum [Member]
Property Plant And Equipment [Line Items]
Estimated Useful Life	5 years
Property and Leasehold Improvements
Property Plant And Equipment [Line Items]
Property and Equipment, Gross	$ 6,839	7,180
Property and Leasehold Improvements | Minimum [Member]
Property Plant And Equipment [Line Items]
Estimated Useful Life	3 years
Property and Leasehold Improvements | Maximum [Member]
Property Plant And Equipment [Line Items]
Estimated Useful Life	23 years
Construction in Progress
Property Plant And Equipment [Line Items]
Property and Equipment, Gross	$ 3,893	2,859
Auto / Transportation Equipment
Property Plant And Equipment [Line Items]
Property and Equipment, Gross	$ 312	$ 454
Estimated Useful Life	3 years

Property and Equipment - Additi

Property and Equipment - Additional Information (Details) - USD ($) $ in Thousands		12 Months Ended
	Dec. 31, 2021	Dec. 31, 2022	Dec. 22, 2021
Property Plant And Equipment [Line Items]
Depreciation expense	$ 416	$ 18,179	$ 10,357
Operating Expense [Member]
Property Plant And Equipment [Line Items]
Depreciation expense	60	845	700
Cost of Revenue [Member]
Property Plant And Equipment [Line Items]
Depreciation expense	$ 72	$ 5,841	$ 4,873

Goodwill and Intangible Asset_3

Goodwill and Intangible Assets, Net - Schedule of Changes in the Carrying Amount of Goodwill (Details) - USD ($)		12 Months Ended
	Dec. 31, 2021	Dec. 31, 2022	Dec. 22, 2022	Dec. 22, 2021
Goodwill and Intangible Assets Disclosure [Abstract]
Goodwill	$ 83,113,000	$ 1,189,464,000	$ 1,189,464,000	$ 63,215,000
Goodwill acquired	1,189,464,000			19,898,000
Measurement period adjustments		54,000
Goodwill impairment	0	$ 1,189,518,000	$ 0	0
Goodwill	$ 1,189,464,000			$ 83,113,000

Goodwill and Intangible Asset_4

Goodwill and Intangible Assets, Net - Additional Information (Details) - USD ($)		3 Months Ended		9 Months Ended	12 Months Ended
	Dec. 31, 2021	Dec. 31, 2022	Sep. 30, 2022	Sep. 30, 2022	Dec. 31, 2022	Dec. 22, 2022	Dec. 22, 2021
Goodwill and Intangible Assets Disclosure [Abstract]
Goodwill impairment	$ 0				$ 1,189,518,000	$ 0	$ 0
Non-deductible, Non-cash goodwill impairment charge			$ 1,066,564	$ 1,066,564
Additional impairment charge for remaining goodwill		$ 122,954
Amortization expense	$ 378,000				18,209,000		$ 10,535,000
Intangible assets other than goodwill with indefinite useful lives		$ 0			$ 0

Goodwill and Intangible Asset_5

Goodwill and Intangible Assets, Net - Schedule of Intangible Assets Other Than Goodwill (Details) - USD ($) $ in Thousands		12 Months Ended
	Dec. 31, 2021	Dec. 31, 2022
Finite Lived Intangible Assets [Line Items]
Gross	$ 270,000	$ 270,000
Accumulated Amortization	(378)	(18,588)
Net	269,622	251,412
Trade Name [Member]
Finite Lived Intangible Assets [Line Items]
Gross	70,000	70,000
Accumulated Amortization	(98)	(4,782)
Net	$ 69,902	$ 65,218
Useful Life (in years)	15 years	15 years
Customer Relationships [Member]
Finite Lived Intangible Assets [Line Items]
Gross	$ 180,000	$ 180,000
Accumulated Amortization	(252)	(9,707)
Net	$ 179,748	$ 170,293
Useful Life (in years)	19 years	19 years
Developed Software [Member]
Finite Lived Intangible Assets [Line Items]
Gross	$ 4,300	$ 4,300
Accumulated Amortization	(6)	(881)
Net	$ 4,294	$ 3,419
Useful Life (in years)	5 years	5 years
Developed Technology [Member]
Finite Lived Intangible Assets [Line Items]
Gross	$ 15,700	$ 15,700
Accumulated Amortization	(22)	(3,218)
Net	$ 15,678	$ 12,482
Useful Life (in years)	5 years	5 years

Goodwill and Intangible Asset_6

Goodwill and Intangible Assets, Net - Schedule of Estimated Amortization Expense (Details) - USD ($) $ in Thousands	Dec. 31, 2022	Dec. 31, 2021
Goodwill and Intangible Assets Disclosure [Abstract]
2023	$ 18,140
2024	18,140
2025	18,140
2026	18,041
2027	14,140
Thereafter	164,811
Total	$ 251,412	$ 269,622

Warrant Liability - Additional

Warrant Liability - Additional Information (Details) - $ / shares		12 Months Ended
	Feb. 09, 2021	Dec. 31, 2022	Dec. 31, 2021
Public Warrants
Class Of Warrant Or Right [Line Items]
Class of warrants or rights outstanding (in shares)		8,624,320	8,625,000
Stock price trigger for redemption of public warrants (in dollars per share)		$ 18
Threshold trading days for redemption of public warrants		20 days
Threshold consecutive trading days for redemption of public warrants		30 days
Public Warrants | Redemption Of Warrants When Price Per Share Of Class Common Stock Equals Or Exceeds1800
Class Of Warrant Or Right [Line Items]
Minimum threshold written notice period for redemption of public warrants	30 days
Stock price trigger for redemption of public warrants (in dollars per share)	$ 18
Redemption price per public warrant (in dollars per share)	$ 0.01
Threshold trading days for redemption of public warrants	20 days
Threshold consecutive trading days for redemption of public warrants	30 days
Notice period	3 days
Private Placement Warrants
Class Of Warrant Or Right [Line Items]
Class of warrants or rights outstanding (in shares)		9,900,000	9,900,000
Minimum threshold written notice period for redemption of public warrants		30 days

Warrant Liability - Summary of

Warrant Liability - Summary of Number of Outstanding Warrants and Fair Value (Details) - USD ($) $ in Thousands	Dec. 31, 2022	Dec. 31, 2021
Class of Warrant or Right [Line Items]
Fair value of warrants	$ 2,780	$ 33,900
Public Warrants
Class of Warrant or Right [Line Items]
Number of outstanding warrants	8,624,320	8,625,000
Fair value of warrants	$ 720	$ 7,600
Private Placement Warrants
Class of Warrant or Right [Line Items]
Number of outstanding warrants	9,900,000	9,900,000
Fair value of warrants	$ 2,060	$ 26,300

Reorganization (Additional Info

Reorganization (Additional Information) (Details) $ in Thousands		12 Months Ended
	Jul. 07, 2022 Acquisition	Dec. 31, 2022 USD ($)	Dec. 31, 2021 USD ($)	Jun. 30, 2023 USD ($)	Mar. 31, 2023 USD ($)	Feb. 17, 2023
Restructuring Cost and Reserve [Line Items]
Number of acquisitions since 2019 | Acquisition	13
Planned restructuring activities, Description		Pursuant to the Reorganization, the Company intends to:
Reorganization, Percentage of expected net workforce reduction	6%
Incurred costs		$ 1,897	$ 0
Employee termination costs		263
Reorganization liability related to termination of lease		$ 149
Forecast [Member]
Restructuring Cost and Reserve [Line Items]
Total reorganizing costs				$ 550
Subsequent Event [Member]
Restructuring Cost and Reserve [Line Items]
Total reorganizing costs					$ 550
Additional workforce percentage						14%

Reorganization - Summary of Lia

Reorganization - Summary of Liability Related to Company's Reorganization Plan (Details) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2022	Dec. 31, 2021
Restructuring Reserve [Roll Forward]
Liability balance at December 31, 2021	$ 412	$ 0
Charges	676
Payments	(264)
Liability balance at December 31, 2022	$ 412	$ 0

Debt - Additional Information (

Debt - Additional Information (Details)

1 Months Ended

3 Months Ended

6 Months Ended

9 Months Ended

12 Months Ended

Dec. 31, 2021 USD ($)

Dec. 23, 2021 USD ($)

Apr. 30, 2021 USD ($)

Dec. 31, 2022 USD ($)

Mar. 31, 2025

Dec. 31, 2024 USD ($)

Sep. 30, 2024

Jun. 30, 2024

Mar. 31, 2024

Mar. 31, 2023 USD ($)

Jun. 30, 2023 USD ($)

Sep. 30, 2023 USD ($)

Dec. 31, 2023 USD ($)

Dec. 31, 2022 USD ($)

Dec. 31, 2021 USD ($)

Dec. 22, 2021 USD ($)

Debt Instrument [Line Items]

Amortization of debt issuance costs

$ 16,000

$ 420,000

$ 3,126,000

Interest and debt expense

251,000

8,882,000

13,063,000

Financing agreement maturity period

10 months

Financing payments

$ 1,265,000

$ 3,001,000

Financing fee

$ 35,000

$ 35,000

Financing annual rate

6.13%

2.57%

Level 3 [Member]

Debt Instrument [Line Items]

Fair value of notes

$ 110,227,000

110,227,000

New Credit Agreement [Member]

Debt Instrument [Line Items]

Proceeds from issuance of long term debt

$ 152,000,000

Debt issuance costs gross

$ 1,828,000

Long term debt date of maturity

Dec. 31, 2026

Increase decrease in term loan facility and revolving credit facility

100,000,000

New Credit Agreement [Member] | Term Loan [Member]

Debt Instrument [Line Items]

Debt instrument face value

$ 125,000,000

Amended Credit Agreement [Member]

Debt Instrument [Line Items]

Debt issuance costs gross

411,000

Second Amended Credit Agreement [Member] | Forecast [Member]

Debt Instrument [Line Items]

Interest coverage ratio

3

2.50

2.25

2

2

Net leverage ratio

3.50

4

4.50

4.75

5

Minimum EBITDA financial covenant

$ 8,750,000

$ 16,750,000

$ 24,400,000

New minimum liquidity covenant

$ 13,500,000

Second Amended Credit Agreement [Member] | Subsequent Event [Member]

Debt Instrument [Line Items]

Minimum EBITDA financial covenant

$ 3,100,000

Revolving Credit Facility [Member] | New Credit Agreement [Member]

Debt Instrument [Line Items]

Line of credit maximum borrowing capacity

$ 50,000,000

Borrowings from credit agreement

$ 27,000,000

$ 37,000,000

$ 37,000,000

$ 27,000,000

Two Thousand And Twenty One Term Loan [Member]

Debt Instrument [Line Items]

Debt instrument face value

$ 172,000,000

Repayment of loan

$ 20,000,000

Letter of Credit [Member] | Revolving Credit Facility [Member] | New Credit Agreement [Member]

Debt Instrument [Line Items]

Line of credit maximum borrowing capacity

$ 5,000,000

Debt - Schedule of Long-term De

Debt - Schedule of Long-term Debt Instruments (Details) - USD ($) $ in Thousands	Dec. 31, 2022	Dec. 31, 2021
Debt Instrument [Line Items]
Total principal long-term debt	$ 158,875	$ 152,000
Debt issuance costs	(1,804)	(1,812)
Total debt	157,071	150,188
Less: current portion of long-term debt	42,744	29,697
Long-term debt, net of current portion	$ 114,327	$ 120,491
New Credit Agreement Revolver [Member]
Debt Instrument [Line Items]
Long-term Debt, Percentage Bearing Variable Interest, Percentage Rate	8.20%	3.60%
Principal debt	$ 37,000	$ 27,000
New Credit Agreement Term Loan [Member]
Debt Instrument [Line Items]
Long-term Debt, Percentage Bearing Variable Interest, Percentage Rate	8.43%	3.72%
Principal debt	$ 121,875	$ 125,000

Debt - Schedule of Balances of

Debt - Schedule of Balances of Term Loan (Details) $ in Thousands	Dec. 31, 2022 USD ($)
Debt Disclosure [Abstract]
2023	$ 6,250
2024	9,375
2025	9,375
2026	96,875
Thereafter	0
Total	$ 121,875

Other Income and Expense, Net -

Other Income and Expense, Net - Schedule of Other Income and Expense, Net (Details) - USD ($) $ in Thousands		12 Months Ended
	Dec. 31, 2021	Dec. 31, 2022	Dec. 22, 2021
Other Income and Expenses [Abstract]
Acquisition expenses			$ 4,045
Transaction expense			12,515
Loss on debt extinguishment			2,031
Loan prepayment fees			1,463
Change in fair value of TRA	$ 300
Loss on sale of assets		$ 24	307
Other	8	326	646
Other expense	308	350	21,007
Gain on sale of assets		(221)
Gain on PPP forgiveness			(1,624)
Change in fair value of Earnout Shares	(27,260)	(66,790)
Change in fair value of contingent consideration		(148)	(3,550)
Change in fair value of Warrants	(8,200)	(31,120)
Change in fair value of TRA		(600)
Other		(281)
Other income	$ (35,460)	$ (99,160)	$ (5,174)

Share Based Compensation - Addi

Share Based Compensation - Additional Information (Details) - USD ($) $ / shares in Units, $ in Thousands			12 Months Ended
	Dec. 31, 2021	Dec. 23, 2021	Dec. 31, 2022	Dec. 31, 2021	Dec. 22, 2021
Share-Based Compensation Arrangement by Share-Based Payment Award [Line Items]
Share-based compensation expense	$ 139		$ 7,537		$ 0
Total unrecognized compensation expense			$ 7,953
Cost expected to be recognized, weighted average period			1 year 8 months 23 days
2021 Omnibus Plan [Member]
Share-Based Compensation Arrangement by Share-Based Payment Award [Line Items]
Share price (in dollars per share)		$ 10.53
Discount for lack of marketability		2.84%
Fair value per award granted		$ 8.21
Risk-free interest rate, minimum		0.07%
Risk-free interest rate, maximum		0.97%
Expected volatility, minimum		75.40%
Expected volatility, maximum		107.80%
Expected dividend yield		0%
Expected term		2 years 4 months 24 days
2021 Omnibus Plan [Member] | ASC 718 [Member]
Share-Based Compensation Arrangement by Share-Based Payment Award [Line Items]
Fair value per award granted		$ 7.69
Employee Stock Purchase Plan [Member]
Share-Based Compensation Arrangement by Share-Based Payment Award [Line Items]
Percentage of proceeds attributable to common units			85%
Share price (in dollars per share)			$ 4.81
Expected dividend yield			0%
Maximum percentage of employee eligible compensation to periodic payment of purchase price			15%
Common stock purchased by employees under the plan			134,247
Average exercise price			$ 1.12
Shares available for future issuance under the ESPP			1,216,559
Time-based Awards [Member] | 2021 Omnibus Plan [Member]
Share-Based Compensation Arrangement by Share-Based Payment Award [Line Items]
Fair value per award granted		10
Time-based Awards [Member] | 2021 Omnibus Plan [Member] | ASC 718 [Member]
Share-Based Compensation Arrangement by Share-Based Payment Award [Line Items]
Fair value per award granted		$ 7.69
Stock Options [Member]
Share-Based Compensation Arrangement by Share-Based Payment Award [Line Items]
Exercise term			7 years
Share price (in dollars per share)			$ 4.26
Expected dividend yield			0%
Expected term			4 years 6 months
Average exercise price			$ 8.71
Number of options granted			317,091	0
Weighted average grant date fair value of options, granted			$ 4.26
First Tranche [Member]
Share-Based Compensation Arrangement by Share-Based Payment Award [Line Items]
Vesting percentage			25%
Vest increments when an investor cumulative sale threshold percentage			60%
Second Tranche [Member]
Share-Based Compensation Arrangement by Share-Based Payment Award [Line Items]
Vesting percentage			25%
Vest increments when an investor cumulative sale threshold percentage			80%
Third Tranche [Member]
Share-Based Compensation Arrangement by Share-Based Payment Award [Line Items]
Vesting percentage			50%
Vest increments when an investor cumulative sale threshold percentage			95%

Share Based Compensation - Sche

Share Based Compensation - Schedule of Stock Option Valuation Assumptions (Details) - Stock Options [Member]	12 Months Ended
	Dec. 31, 2022 $ / shares
Share-Based Compensation Arrangement by Share-Based Payment Award [Line Items]
Expected term (years)	4 years 6 months
Expected volatility	58.70%
Expected dividend yield	0%
Risk-free interest rate	1.91%
Fair value of share	$ 4.26

Share Based Compensation - Summ

Share Based Compensation - Summary of Stock Option Activity (Details) - Stock Options [Member] - $ / shares	12 Months Ended
	Dec. 31, 2022	Dec. 31, 2021
Share-Based Compensation Arrangement by Share-Based Payment Award [Line Items]
Number of Shares, Granted	317,091	0
Number of Shares, Ending balance	317,091
Weighted Average Exercise Price per Share, Granted	$ 8.71
Weighted Average Exercise Price, Ending Balance	$ 8.71
Average Remaining Contractual Term, Granted	6 years 2 months 1 day
Average Remaining Contractual Term	6 years 2 months 1 day

Share Based Compensation - Sc_2

Share Based Compensation - Schedule of Non-vested Restricted Stock Unit Activity (Details) - Restricted Stock Units (RSUs) [Member] - $ / shares		12 Months Ended
	Dec. 31, 2021	Dec. 31, 2022
Share-Based Compensation Arrangement by Share-Based Payment Award [Line Items]
Nonvested ,Share		6,630,118
Granted , Shares	6,630,118	1,175,580
Vested , Shares		(1,197,941)
Forfeited , Shares		(425,420)
Nonvested ,Shares	6,630,118	6,182,337
Nonvested		$ 8.21
Granted	$ 8.21	6.12
Vested		9.92
Forfeited		9.90
Nonvested	$ 8.21	$ 9.28

Share Based Compensation - Sc_3

Share Based Compensation - Schedule of Employee Stock Purchase Plan Valuation Assumptions (Details) - Employee Stock Purchase Plan [Member]	12 Months Ended
	Dec. 31, 2022 $ / shares
Share-Based Compensation Arrangement by Share-Based Payment Award [Line Items]
Expected volatility	62.50%
Expected dividend yield	0%
Risk-free interest rate	3%
Fair value of share	$ 4.81
Minimum [Member]
Share-Based Compensation Arrangement by Share-Based Payment Award [Line Items]
Expected term (years)	6 months
Maximum [Member]
Share-Based Compensation Arrangement by Share-Based Payment Award [Line Items]
Expected term (years)	2 years

Earnings Per Share and Earnin_3

Earnings Per Share and Earnings Per Unit - Scheduled Basic Earnings Per Share (Details) - USD ($) $ / shares in Units, $ in Thousands		12 Months Ended
	Dec. 31, 2021	Dec. 31, 2022	Dec. 22, 2021
Numerator
Net (loss) income	$ 34,438	$ (488,585)	$ (16,474)
Class A Common Units [Member]
Numerator
Net (loss) income	33,470	(1,110,488)	(11,690)
Less: Net loss attributable to non-controlling interests	(968)	(621,903)
Net (loss) income attributable to Class A common stock	$ 34,438	$ (488,585)	$ (18,272)
Denominator
Weighted average shares of Class A common stock outstanding-basic	50,785,656	57,766,682	5,480,611
Basic Earnings Per Share	$ 0.68	$ (8.46)	$ (3.33)

Earnings Per Share and Earnin_4

Earnings Per Share and Earnings Per Unit - Scheduled Diluted Earnings Per Share (Details) - Class A Common Units [Member] - USD ($) $ / shares in Units, $ in Thousands		12 Months Ended
	Dec. 31, 2021	Dec. 31, 2022	Dec. 22, 2021
Numerator
Net (loss) income attributable to holders of Class A common stock	$ 33,470	$ (488,585)
Denominator
Weighted average shares of Class A common stock outstanding-basic	50,785,656	57,766,682	5,480,611
Effect of Dilutive Securities
Assumed exchange for shares of Class A common stock	85,054,317
Weighted average shares of Class A common stock outstanding-diluted	135,839,973	57,766,682
Diluted Earnings Per Share	$ 0.25	$ (8.46)	$ (3.33)

Earnings Per Share and Earnin_5

Earnings Per Share and Earnings Per Unit - Summary of Earnings Per Unit (Details) - USD ($) $ / shares in Units, $ in Thousands			12 Months Ended
		Dec. 31, 2021	Dec. 31, 2022	Dec. 22, 2021
Basic Earnings Per Unit: Numerator
Net loss		$ 34,438	$ (488,585)	$ (16,474)
Class A Common Units [Member]
Basic Earnings Per Unit: Numerator
Net loss		33,470	(1,110,488)	(11,690)
Less: annual dividends on redeemable preferred units				(6,582)
Net (loss) attributable to common unitholders		$ 34,438	$ (488,585)	$ (18,272)
Weighted-average units used to compute basic earnings per unit		50,785,656	57,766,682	5,480,611
Basic Earnings Per Unit		$ 0.68	$ (8.46)	$ (3.33)
Diluted Earnings Per Unit		$ 0.25	$ (8.46)	$ (3.33)
Common Class B [Member]
Basic Earnings Per Unit: Numerator
Net loss				$ (4,784)
Less: annual dividends on redeemable preferred units				(2,694)
Net (loss) attributable to common unitholders				$ (7,478)
Weighted-average units used to compute basic earnings per unit				2,242,981
Basic Earnings Per Unit				$ (3.33)
Diluted Earnings Per Unit				$ (3.33)
Class A And Class B Common Units Member
Basic Earnings Per Unit: Numerator
Weighted-average units used to compute basic earnings per unit				7,723,592
Basic Earnings Per Unit	[1]			$ (3.33)
Diluted Earnings Per Unit	[1]			$ (3.33)
[1] Basic and diluted net loss per unit amounts are the same for both Class A common units and Class B common units. See Note 13

Shareholders' Equity, Noncont_3

Shareholders' Equity, Noncontrolling Interest, and Members' Equity - Additional Information (Details) - USD ($) $ / shares in Units, $ in Thousands	12 Months Ended
	Dec. 31, 2022	Dec. 31, 2021	Dec. 23, 2021
Class Of Stock [Line Items]
Common stock, shares authorized	500,000,000
Preferred stock, shares authorized	10,000,000	10,000,000
Preferred stock, par value	$ 0.0001	$ 0.0001
Preferred stock, shares outstanding	0	0
Fathom OpCo [Member]
Class Of Stock [Line Items]
Noncontrolling interest at fair value	$ 842,850
Noncontrolling interest Company owns	48%		37.60%
Noncontrolling interest, ownership percentage	51.60%	64.20%	62.40%
Class A Common Units [Member]
Class Of Stock [Line Items]
Common stock, shares authorized	300,000,000
Common stock, par value	$ 0.0001
Common stock, shares outstanding	65,741,037
Class B Common Units [Member]
Class Of Stock [Line Items]
Common stock, shares authorized	180,000,000
Common stock, par value	$ 0.0001
Common stock, shares outstanding	70,153,051
Class C Common Units [Member]
Class Of Stock [Line Items]
Common stock, shares authorized	10,000,000
Common stock, par value	$ 0.0001
Common stock, shares outstanding	0
Class A Common Stock [Member]
Class Of Stock [Line Items]
Common units voting rights	one-for-one basis for shares of Class A common stock
Common stock, shares authorized	300,000,000	300,000,000
Common stock, par value	$ 0.0001	$ 0.0001
Common stock, shares outstanding	65,808,764	50,785,656
Common Stock, Voting Rights	one vote per share
Class B Common Stock [Member]
Class Of Stock [Line Items]
Common stock, shares authorized	180,000,000	180,000,000
Common stock, par value	$ 0.0001	$ 0.0001
Common stock, shares outstanding	70,153,051	84,294,971
Common Stock, Voting Rights	one vote per share
Class C Common Stock [Member]
Class Of Stock [Line Items]
Common stock, shares authorized	10,000,000	10,000,000
Common stock, par value	$ 0.0001	$ 0.0001
Common stock, shares outstanding	0	0

Shareholders' Equity, Non-contr

Shareholders' Equity, Non-controlling Interest, and Members' Equity - Schedule Of Calculation Of Comprehensive Loss Attributable To Non-controlling Interest Holders (Details) - USD ($) $ in Thousands		12 Months Ended
	Dec. 31, 2021	Dec. 31, 2022	Dec. 22, 2021	Dec. 23, 2021
Noncontrolling Interest [Line Items]
Fathom OpCo comprehensive loss	$ 34,438	$ (488,692)	$ (16,361)
Comprehensive loss attributable to noncontrolling interest	(968)	(621,903)
Fathom OpCo [Member]
Noncontrolling Interest [Line Items]
Fathom OpCo comprehensive loss	$ (1,551)	$ (1,110,488)
Noncontrolling interest percentage	64.20%	51.60%		62.40%
Comprehensive loss attributable to noncontrolling interest	$ (968)	$ (621,903)

Leases (Additional Information)

Leases (Additional Information) (Details) - USD ($) $ in Thousands		12 Months Ended
	Dec. 31, 2021	Dec. 22, 2021	Dec. 31, 2022
Lessee, Lease, Description [Line Items]
Lease terms			12 months
Rental expense	$ 53	$ 2,226
Minimum [Member]
Lessee, Lease, Description [Line Items]
Lease terms			1 year
Maximum [Member]
Lessee, Lease, Description [Line Items]
Lease terms			10 years

Leases - Schedule of Balance Sh

Leases - Schedule of Balance Sheet Disclosure of Leases (Details) $ in Thousands	Dec. 31, 2022 USD ($)
Assets [Abstract]
Operating	$ 10,312
Financing	$ 2,253
Finance Lease, Right-of-Use Asset, Statement of Financial Position [Extensible Enumeration]	Financing
Total lease assets	$ 12,708
Liabilities, Current [Abstract]
Operating	$ 2,174
Operating Lease, Liability, Current, Statement of Financial Position [Extensible Enumeration]	Operating
Financing	$ 200
Finance Lease, Liability, Current, Statement of Financial Position [Extensible Enumeration]	Financing
Liabilities, Noncurrent [Abstract]
Operating	$ 8,958
Operating Lease, Liability, Noncurrent, Statement of Financial Position [Extensible Enumeration]	Operating
Financing	$ 2,125
Finance Lease, Liability, Noncurrent, Statement of Financial Position [Extensible Enumeration]	Financing
Total lease liability	$ 13,457
Prepaid Expenses and Other Current Assets [Member]
Assets [Abstract]
Operating	143
Right-of-use Operating Lease Assets, Net [Member]
Assets [Abstract]
Operating	$ 10,312

Leases - Schedule of Lease Cost

Leases - Schedule of Lease Costs Included in Unaudited Statement of Comprehensive Income (Loss) (Details) $ in Thousands	12 Months Ended
	Dec. 31, 2022 USD ($)
Lease, Cost [Abstract]
Operating lease cost	$ 3,295
Short-term lease cost	13
Finance Lease Costs [Abstract]
Amortization of ROU assets	218
Interest on lease liabilities	136
Sublease income	(137)
Total lease costs	$ 3,525
Weighted-average remaining lease term (years), Operating	6 years 7 months 6 days
Weighted-average remaining lease term (years), Financing	8 years 1 month 6 days
Weighted-average discount rate, Operating	6%
Weighted-average discount rate, Financing	5.60%

Leases - Summary of Maturities

Leases - Summary of Maturities of Leases (Details) $ in Thousands	Dec. 31, 2022 USD ($)
Operating Leases
2023	$ 2,729
2024	2,469
2025	2,092
2026	1,634
2027	1,428
Thereafter	3,807
Total future lease payments	14,159
Less: Discount	3,027
Present value of lease liability	11,132
Financing Leases
2023	326
2024	335
2025	345
2026	356
2027	366
Thereafter	1,200
Total future lease payments	2,928
Less: Discount	603
Present value of lease liability	2,325
Total
2023	3,055
2024	2,804
2025	2,437
2026	1,990
2027	1,794
Thereafter	5,007
Total future lease payments	17,087
Less: Discount	3,630
Present value of lease liability	$ 13,457

Leases - Schedule of Future Min

Leases - Schedule of Future Minimum Lease Payment Obligations (Details) $ in Thousands	Dec. 31, 2022 USD ($)
Leases, Operating [Abstract]
2022	$ 3,212
2023	3,027
2024	1,959
2025	1,253
2026	443
Thereafter	328
Total Future Lease Payments	$ 10,222

Related Party Transactions - Ad

Related Party Transactions - Additional Information (Details) - USD ($) $ in Thousands		12 Months Ended
	Dec. 31, 2021	Dec. 31, 2022	Dec. 22, 2021
Management Services Agreement [Member]
Related Party Transaction [Line Items]
Related party transactions, expenses	$ 0	$ 85	$ 1,723
Affiliate [Member]
Related Party Transaction [Line Items]
Related party transaction purchases from related party	$ 700	$ 9,120	$ 9,165

Fair Value Measurement - Schedu

Fair Value Measurement - Schedule of Fair Value Measurement of Assets and Liabilities Based on Hierarchy (Details) - USD ($) $ in Thousands	Dec. 31, 2022	Dec. 31, 2021
Fair Value Assets And Liabilities Measured On Recurring And Nonrecurring Basis [Line Items]
Liabilities	$ 14,370	$ 115,778
Tax Receivable Agreement Liability
Fair Value Assets And Liabilities Measured On Recurring And Nonrecurring Basis [Line Items]
Liabilities	4,000	4,600
Fathom OpCo Acquisitions Contingent Consideration
Fair Value Assets And Liabilities Measured On Recurring And Nonrecurring Basis [Line Items]
Liabilities	700	3,598
Sponsor Earnout Shares Liability
Fair Value Assets And Liabilities Measured On Recurring And Nonrecurring Basis [Line Items]
Liabilities	930	9,380
Fathom Earnout Shares Liability
Fair Value Assets And Liabilities Measured On Recurring And Nonrecurring Basis [Line Items]
Liabilities	5,960	64,300
Warrant Liability - Public Warrants
Fair Value Assets And Liabilities Measured On Recurring And Nonrecurring Basis [Line Items]
Liabilities	720	7,600
Warrant liability – Private Placement Warrants
Fair Value Assets And Liabilities Measured On Recurring And Nonrecurring Basis [Line Items]
Liabilities	2,060	26,300
Level 1
Fair Value Assets And Liabilities Measured On Recurring And Nonrecurring Basis [Line Items]
Liabilities	720	7,600
Level 1 | Warrant Liability - Public Warrants
Fair Value Assets And Liabilities Measured On Recurring And Nonrecurring Basis [Line Items]
Liabilities	720	7,600
Level 3
Fair Value Assets And Liabilities Measured On Recurring And Nonrecurring Basis [Line Items]
Liabilities	13,650	108,178
Level 3 | Tax Receivable Agreement Liability
Fair Value Assets And Liabilities Measured On Recurring And Nonrecurring Basis [Line Items]
Liabilities	4,000	4,600
Level 3 | Fathom OpCo Acquisitions Contingent Consideration
Fair Value Assets And Liabilities Measured On Recurring And Nonrecurring Basis [Line Items]
Liabilities	700	3,598
Level 3 | Sponsor Earnout Shares Liability
Fair Value Assets And Liabilities Measured On Recurring And Nonrecurring Basis [Line Items]
Liabilities	930	9,380
Level 3 | Fathom Earnout Shares Liability
Fair Value Assets And Liabilities Measured On Recurring And Nonrecurring Basis [Line Items]
Liabilities	5,960	64,300
Level 3 | Warrant liability – Private Placement Warrants
Fair Value Assets And Liabilities Measured On Recurring And Nonrecurring Basis [Line Items]
Liabilities	$ 2,060	$ 26,300

Fair Value Measurement - Additi

Fair Value Measurement - Additional Information (Details) $ / shares in Units, $ in Thousands	12 Months Ended
	Dec. 31, 2022 USD ($) $ / shares	Dec. 31, 2021	Dec. 31, 2022	Dec. 31, 2022 yr
Public Warrants [Member]
Fair Value Balance Sheet Grouping Financial Statement Captions [Line Items]
Fair value measurements			11.50	3.98
Stock price trigger for redemption of public warrants (in dollars per share) | $ / shares	$ 18
Threshold trading days for redemption of public warrants	20 days
Threshold consecutive trading days for redemption of public warrants	30 days
Tax Receivable Agreement [Member]
Fair Value Balance Sheet Grouping Financial Statement Captions [Line Items]
Corporate tax rate	26.90%
Non-controlling interest percentage	52%
Initial amortization deductions | $	$ 46,100
Taxable income forecast | $	$ 48,900
Tax Receivable Agreement [Member] | Class A Common Stock [Member]
Fair Value Balance Sheet Grouping Financial Statement Captions [Line Items]
Business combination contingent consideration liability measurement input			84.2
Stock price, per share | $ / shares	$ 1.32
Sale of stock price percentage	25%
Earnout Shares [Member]
Fair Value Balance Sheet Grouping Financial Statement Captions [Line Items]
Expected term	3 years 11 months 23 days
Risk-free interest rate	4.11%
Strike Price [Member] | Private Placement Warrants [Member]
Fair Value Balance Sheet Grouping Financial Statement Captions [Line Items]
Fair value measurements			11.50
Expected Term [Member] | Private Placement Warrants [Member]
Fair Value Balance Sheet Grouping Financial Statement Captions [Line Items]
Fair value measurements | yr				3.98
Volatility [Member] | Private Placement Warrants [Member]
Fair Value Balance Sheet Grouping Financial Statement Captions [Line Items]
Fair value measurements			77.5
Operating Asset Volatility [Member] | Earnout Shares [Member]
Fair Value Balance Sheet Grouping Financial Statement Captions [Line Items]
Volatility	78.60%
Equity Volatility [Member] | Earnout Shares [Member]
Fair Value Balance Sheet Grouping Financial Statement Captions [Line Items]
Volatility		98%
Minimum [Member] | Tax Receivable Agreement [Member] | Class A Common Stock [Member]
Fair Value Balance Sheet Grouping Financial Statement Captions [Line Items]
Cost of debt percentage	7.30%
Maximum [Member] | Tax Receivable Agreement [Member] | Class A Common Stock [Member]
Fair Value Balance Sheet Grouping Financial Statement Captions [Line Items]
Cost of debt percentage	10.20%

Fair Value Measurement - Reconc

Fair Value Measurement - Reconciliation of Beginning and Ending Balances of Recurring Level 3 Fair Value Measurements (Details) - Level 3 $ in Thousands	12 Months Ended
	Dec. 31, 2022 USD ($)
Fair Value Assets And Liabilities Measured On Recurring And Nonrecurring Basis [Line Items]
Fair value, Beginning Balance	$ 108,178
Included in earnings	$ (91,778)
Fair Value, Liability, Recurring Basis, Unobservable Input Reconciliation, Gain (Loss), Statement of Income or Comprehensive Income [Extensible Enumeration]	Other Nonoperating Expense
Transfers out of Level 3	$ (2,750)
Fair value, Ending Balance	13,650
Tax Receivable Agreement Liability
Fair Value Assets And Liabilities Measured On Recurring And Nonrecurring Basis [Line Items]
Fair value, Beginning Balance	4,600
Included in earnings	(600)
Fair value, Ending Balance	4,000
Fathom OpCo Acquisitions Contingent Consideration
Fair Value Assets And Liabilities Measured On Recurring And Nonrecurring Basis [Line Items]
Fair value, Beginning Balance	3,598
Included in earnings	(148)
Transfers out of Level 3	(2,750)
Fair value, Ending Balance	700
Sponsor Earnout Shares Liability
Fair Value Assets And Liabilities Measured On Recurring And Nonrecurring Basis [Line Items]
Fair value, Beginning Balance	9,380
Included in earnings	(8,450)
Fair value, Ending Balance	930
Fathom Earnout Shares Liability
Fair Value Assets And Liabilities Measured On Recurring And Nonrecurring Basis [Line Items]
Fair value, Beginning Balance	64,300
Included in earnings	(58,340)
Fair value, Ending Balance	5,960
Warrant liability – Private Placement Warrants
Fair Value Assets And Liabilities Measured On Recurring And Nonrecurring Basis [Line Items]
Fair value, Beginning Balance	26,300
Included in earnings	(24,240)
Fair value, Ending Balance	$ 2,060

Income Taxes - Additional Infor

Income Taxes - Additional Information (Details) $ in Thousands	Dec. 31, 2022 USD ($)
Federal
Income Tax Contingency [Line Items]
Net operating loss carryforwards	$ 10,600
State
Income Tax Contingency [Line Items]
Net operating loss carryforwards	$ 7,200

Income Taxes - Summary of Incom

Income Taxes - Summary of Income Tax Expense (Benefit) (Details) - USD ($) $ in Thousands		12 Months Ended
	Dec. 31, 2021	Dec. 31, 2022	Dec. 22, 2021
Current Expense
State	$ 0	$ 250	$ 52
Federal	0	0	0
Current Federal, State and Local, Tax Expense (Benefit), Total	0	250	52
Deferred tax benefit
State	(1)	(1,564)	(297)
Federal	(2)	(5,613)	(2,963)
Deferred Federal, State and Local, Tax Expense (Benefit), Total	(3)	(7,177)	(3,260)
Total	$ (3)	$ (6,927)	$ (3,208)

Income Taxes - Reconciliation o

Income Taxes - Reconciliation of the Expected Statutory Federal Tax and the Total Income Tax Expense (Benefit) (Details) - USD ($) $ in Thousands		12 Months Ended
	Dec. 31, 2021	Dec. 31, 2022	Dec. 22, 2021
Income Tax Disclosure [Abstract]
Federal statutory rate (21%)	$ 7,028	$ (234,709)	$ (4,133)
State income taxes, net of federal benefit	(38)	(2,910)	(245)
Pre-closing income held in flow-through entities	0	0	4,133
Change in tax status of corporate subsidiaries	0	0	(2,963)
Non-controlling interest in Fathom Holdco, LLC	222	130,499	0
Remeasurement of Fathom and Sponsor earnout shares	(5,724)	(14,026)
Remeasurement of TRA and warrant liability	(1,662)	(6,661)	0
Valuation allowance	171	10,369
Goodwill impairment		104,768
Other		5,743
Total	(3)	(6,927)	(3,208)
Total	$ (3)	$ (6,662)	$ (3,208)

Income Taxes - Reconciliation_2

Income Taxes - Reconciliation of the Expected Statutory Federal Tax and the Total Income Tax Expense (Benefit) (Parenthetical) (Details)		12 Months Ended
	Dec. 31, 2021	Dec. 31, 2022	Dec. 22, 2021
Income Tax Disclosure [Abstract]
Federal statutory rate percentage	21%	21%	21%

Income Taxes - Summary of Tax E

Income Taxes - Summary of Tax Effect of Temporary Differences to Deferred Tax Assets and Liabilities (Details) - USD ($) $ in Thousands	Dec. 31, 2022	Dec. 31, 2021
Deferred tax assets
Net operating losses	$ 2,575	$ 1,494
Transaction costs	680	861
Interest expense carryforwards	898	762
Stock based compensation	741	0
Investment in Fathom Holdco LLC	8,586	0
Other	7	0
Valuation allowance	(13,487)	(3,117)
Total deferred tax assets		0
Deferred tax liabilities
Investment in Fathom Holdco, LLC	0	(17,570)
Total deferred tax liabilities	0	(17,570)
Total net deferred tax liabilities	$ 0	$ (17,570)

Variable Interest Entity - Summ

Variable Interest Entity - Summary of Total Assets, Liabilities, and Equity of the Company's Consolidated VEI (Details) - USD ($) $ in Thousands	Dec. 31, 2022	Dec. 31, 2021
Variable Interest Entity [Line Items]
Total assets	$ 370,515	$ 1,566,374
Total liabilities	226,544	305,615
Total equity	51,764	418,777
Variable Interest Entity, Primary Beneficiary [Member]
Variable Interest Entity [Line Items]
Total assets	370,245	1,566,106
Total liabilities	191,514	193,437
Total equity	$ 178,731	$ 1,372,669

Subsequent Events (Additional I

Subsequent Events (Additional Information) (Details)	3 Months Ended						6 Months Ended	9 Months Ended	12 Months Ended
	Mar. 31, 2025	Dec. 31, 2024 USD ($)	Sep. 30, 2024	Jun. 30, 2024	Mar. 31, 2024	Mar. 31, 2023 USD ($)	Jun. 30, 2023 USD ($)	Sep. 30, 2023 USD ($)	Dec. 31, 2023 USD ($)	Feb. 17, 2023
Forecast [Member]
Subsequent Event [Line Items]
Total reorganizing costs							$ 550,000
Forecast [Member] | Second Amended Credit Agreement [Member]
Subsequent Event [Line Items]
Interest coverage ratio	3	2.50	2.25	2	2
Net leverage ratio	3.50	4	4.50	4.75	5
Minimum EBITDA financial covenant							$ 8,750,000	$ 16,750,000	$ 24,400,000
New minimum liquidity covenant		$ 13,500,000
Subsequent Event [Member]
Subsequent Event [Line Items]
Additional workforce percentage										14%
Total reorganizing costs						$ 550,000
Subsequent Event [Member] | Second Amended Credit Agreement [Member]
Subsequent Event [Line Items]
Minimum EBITDA financial covenant						$ 3,100,000