a.k.a. Brands Holding (AKA) 10-Q 10 Nov 22 2022 Q3 Quarterly report Financial data

Cover

Cover - shares	9 Months Ended
	Sep. 30, 2022	Nov. 07, 2022
Cover [Abstract]
Document Type	10-Q
Document Quarterly Report	true
Document Period End Date	Sep. 30, 2022
Document Transition Report	false
Entity File Number	001-40828
Entity Registrant Name	a.k.a. Brands Holding Corp.
Entity Incorporation, State or Country Code	DE
Entity Tax Identification Number	87-0970919
Entity Address, Address Line One	100 Montgomery Street
Entity Address, Address Line Two	Suite 1600
Entity Address, City or Town	San Francisco
Entity Address, State or Province	CA
Entity Address, Postal Zip Code	94104
City Area Code	415
Local Phone Number	295-6085
Title of 12(b) Security	Common Stock, par value $0.001 per share
Trading Symbol	AKA
Security Exchange Name	NYSE
Entity Current Reporting Status	Yes
Entity Interactive Data Current	Yes
Entity Filer Category	Non-accelerated Filer
Entity Small Business	false
Entity Emerging Growth Company	true
Entity Ex Transition Period	true
Entity Shell Company	false
Entity Common Stock, Shares Outstanding		128,815,758
Entity Central Index Key	0001865107
Document Fiscal Year Focus	2022
Document Fiscal Period Focus	Q3
Amendment Flag	false
Current Fiscal Year End Date	--12-31

CONDENSED CONSOLIDATED BALANCE

CONDENSED CONSOLIDATED BALANCE SHEETS - USD ($) $ in Thousands	Sep. 30, 2022	Dec. 31, 2021
Current assets:
Cash and cash equivalents	$ 31,114	$ 38,832
Restricted cash	1,946	2,186
Accounts receivable	3,870	2,663
Inventory, net	136,931	115,783
Prepaid income taxes	10,413	4,059
Prepaid expenses and other current assets	16,140	20,809
Total current assets	200,414	184,332
Property and equipment, net	26,263	14,657
Operating lease right-of-use assets	37,770	26,415
Intangible assets, net	78,067	98,287
Goodwill	326,855	363,305
Other assets	889	850
Total assets	670,258	687,846
Current liabilities:
Accounts payable	33,745	25,088
Accrued liabilities	49,786	53,375
Sales returns reserve	6,150	6,887
Deferred revenue	7,499	11,344
Operating lease liabilities, current	6,034	5,721
Current portion of long-term debt	5,600	5,600
Total current liabilities	108,814	108,015
Long-term debt	124,334	103,182
Operating lease liabilities	35,028	21,370
Other long-term liabilities	1,361	1,333
Deferred income taxes, net	1,022	2,920
Total liabilities	270,559	236,820
Commitments and contingencies (Note 15)
Stockholders’ equity:
Preferred stock, $0.001 par value; 50,000,000 shares authorized; zero shares issued or outstanding as of September 30, 2022 and December 31, 2021, respectively	0	0
Common stock, $0.001 par value; 500,000,000 shares authorized; 128,814,790 and 128,647,836 shares issued and outstanding as of September 30, 2022 and December 31, 2021, respectively	129	129
Additional paid-in capital	458,170	453,807
Accumulated other comprehensive loss	(63,969)	(11,080)
Retained earnings	5,369	8,170
Total stockholders’ equity	399,699	451,026
Total liabilities and stockholders’ equity	$ 670,258	$ 687,846

CONDENSED CONSOLIDATED BALANC_2

CONDENSED CONSOLIDATED BALANCE SHEETS (Parenthetical) - $ / shares	Sep. 30, 2022	Dec. 31, 2021
Statement of Financial Position [Abstract]
Preferred stock par value (in dollars per share)	$ 0.001	$ 0.001
Preferred stock, shares authorized (in shares)	50,000,000	50,000,000
Preferred stock, shares issued (in shares)	0	0
Preferred stock, shares outstanding (in shares)	0	0
Common stock par value (in dollars per share)	$ 0.001	$ 0.001
Common stock, shares authorized (in shares)	500,000,000	500,000,000
Common stock, shares issued (in shares)	128,814,790	128,647,836
Common stock, shares outstanding (in shares)	128,814,790	128,647,836

CONDENSED CONSOLIDATED STATEMEN

CONDENSED CONSOLIDATED STATEMENTS OF INCOME - USD ($) $ in Thousands	3 Months Ended		9 Months Ended
	Sep. 30, 2022	Sep. 30, 2021	Sep. 30, 2022	Sep. 30, 2021
Income Statement [Abstract]
Net sales	$ 155,822	$ 161,762	$ 462,612	$ 379,768
Cost of sales	68,965	75,652	204,112	171,636
Gross profit	86,857	86,110	258,500	208,132
Operating expenses:
Selling	41,450	40,582	127,068	98,859
Marketing	16,532	15,463	51,301	36,595
General and administrative	26,133	28,900	76,614	61,550
Total operating expenses	84,115	84,945	254,983	197,004
Income from operations	2,742	1,165	3,517	11,128
Other expense, net:
Interest expense	(1,835)	(4,103)	(4,487)	(8,320)
Loss on extinguishment of debt	0	(10,924)	0	(10,924)
Other expense	(923)	(562)	(2,035)	(623)
Total other expense, net	(2,758)	(15,589)	(6,522)	(19,867)
Loss before income taxes	(16)	(14,424)	(3,005)	(8,739)
Benefit from (provision for) income taxes	(98)	4,331	204	2,625
Net loss	(114)	(10,093)	(2,801)	(6,114)
Net loss attributable to noncontrolling interests	0	199	0	123
Net loss attributable to a.k.a. Brands Holding Corp.	$ (114)	$ (9,894)	$ (2,801)	$ (5,991)
Net loss per share:
Basic (in dollars per share)	$ 0	$ (0.11)	$ (0.02)	$ (0.07)
Diluted (in dollars per share)	$ 0	$ (0.11)	$ (0.02)	$ (0.07)
Weighted average shares outstanding:
Basic (in shares)	128,686,319	88,368,709	128,663,950	81,401,682
Diluted (in shares)	128,686,319	88,368,709	128,663,950	81,401,682

CONDENSED CONSOLIDATED STATEM_2

CONDENSED CONSOLIDATED STATEMENTS OF COMPREHENSIVE INCOME - USD ($) $ in Thousands	3 Months Ended		9 Months Ended
	Sep. 30, 2022	Sep. 30, 2021	Sep. 30, 2022	Sep. 30, 2021
Statement of Comprehensive Income [Abstract]
Net loss	$ (114)	$ (10,093)	$ (2,801)	$ (6,114)
Other comprehensive loss:
Currency translation	(28,263)	(20,146)	(52,889)	(31,245)
Total comprehensive loss	(28,377)	(30,239)	(55,690)	(37,359)
Comprehensive loss attributable to noncontrolling interests	0	6,954	0	10,824
Comprehensive loss attributable to a.k.a. Brands Holding Corp.	$ (28,377)	$ (23,285)	$ (55,690)	$ (26,535)

CONDENSED CONSOLIDATED STATEM_3

CONDENSED CONSOLIDATED STATEMENTS OF CHANGES IN STOCKHOLDERS’ EQUITY, PARTNERS’ CAPITAL AND REDEEMABLE NONCONTROLLING INTEREST - USD ($) $ in Thousands		Total	IPO	Culture Kings	Common Stock	Common Stock IPO	Common Stock Culture Kings	Partnership Units		Additional Paid-In Capital	Additional Paid-In Capital IPO	Additional Paid-In Capital Culture Kings	Accumulated Other Comprehensive Income (Loss)	Retained Earnings	Noncontrolling Interest
Beginning balance (in shares) at Dec. 31, 2020					0
Beginning balance at Dec. 31, 2020					$ 0
Total Stockholders’ Equity
Equity-based compensation		$ 523								$ 523
Net loss		1,790												$ 1,472	$ 318
Ending balance (in shares) at Mar. 31, 2021					0
Ending balance at Mar. 31, 2021					$ 0
Beginning balance (in shares) at Dec. 31, 2020					0
Beginning balance at Dec. 31, 2020					$ 0
Beginning balance (in shares) at Dec. 31, 2020	[1]							114,167,842
Beginning balance at Dec. 31, 2020		138,884						$ 108,197	[1]	727			$ 5,839	14,138	9,983
Partnership Equity
Issuance of units (in shares)	[1]							25,746,282
Issuance of units		82,669						$ 82,669	[1]
Equity-based compensation		523								523
Cumulative translation adjustment		(3,842)											(3,444)		(398)
Net income		1,790												1,472	318
Ending balance (in shares) at Mar. 31, 2021	[1]							139,914,124
Ending balance at Mar. 31, 2021		220,024						$ 190,866	[1]	1,250			2,395	15,610	9,903
Ending balance (in shares) at Mar. 31, 2021					0
Ending balance at Mar. 31, 2021					$ 0
Beginning balance at Dec. 31, 2020		0
Redeemable Noncontrolling Interest
Noncontrolling interest from purchase of Culture Kings		142,717
Cumulative translation adjustment		(1,575)
Ending balance at Mar. 31, 2021		141,142
Beginning balance (in shares) at Dec. 31, 2020					0
Beginning balance at Dec. 31, 2020					$ 0
Total Stockholders’ Equity
Cumulative translation adjustment		(31,245)
Net loss		(6,114)
Ending balance (in shares) at Sep. 30, 2021					126,590,142
Ending balance at Sep. 30, 2021					$ 127
Beginning balance (in shares) at Dec. 31, 2020					0
Beginning balance at Dec. 31, 2020					$ 0
Beginning balance (in shares) at Dec. 31, 2020	[1]							114,167,842
Beginning balance at Dec. 31, 2020		138,884						$ 108,197	[1]	727			5,839	14,138	9,983
Partnership Equity
Net income		(6,114)
Ending balance (in shares) at Sep. 30, 2021								0
Ending balance at Sep. 30, 2021		408,909						$ 0		415,341			(14,706)	8,147	0
Ending balance (in shares) at Sep. 30, 2021					126,590,142
Ending balance at Sep. 30, 2021					$ 127
Beginning balance at Dec. 31, 2020		0
Ending balance at Sep. 30, 2021		0
Beginning balance (in shares) at Mar. 31, 2021					0
Beginning balance at Mar. 31, 2021					$ 0
Total Stockholders’ Equity
Equity-based compensation		609								609
Ending balance (in shares) at Jun. 30, 2021					0
Ending balance at Jun. 30, 2021					$ 0
Beginning balance (in shares) at Mar. 31, 2021					0
Beginning balance at Mar. 31, 2021					$ 0
Beginning balance (in shares) at Mar. 31, 2021	[1]							139,914,124
Beginning balance at Mar. 31, 2021		220,024						$ 190,866	[1]	1,250			2,395	15,610	9,903
Partnership Equity
Equity-based compensation		609								609
Cumulative translation adjustment		(3,846)											(3,709)		(137)
Net loss		2,684												2,431	253
Ending balance (in shares) at Jun. 30, 2021	[1]							139,914,124
Ending balance at Jun. 30, 2021		219,471						$ 190,866	[1]	1,859			(1,314)	18,041	10,019
Ending balance (in shares) at Jun. 30, 2021					0
Ending balance at Jun. 30, 2021					$ 0
Beginning balance at Mar. 31, 2021		141,142
Redeemable Noncontrolling Interest
Cumulative translation adjustment		(1,835)
Net loss		(495)
Ending balance at Jun. 30, 2021		138,812
Total Stockholders’ Equity
Equity-based compensation		5,582								5,582
Cumulative translation adjustment		(20,146)
Net loss		(10,093)
Ending balance (in shares) at Sep. 30, 2021					126,590,142
Ending balance at Sep. 30, 2021					$ 127
Beginning balance (in shares) at Jun. 30, 2021					0
Beginning balance at Jun. 30, 2021					$ 0
Partnership Equity
Purchase of Petal & Pup noncontrolling interest		(20,198)								(10,599)					(9,599)
Purchase of Culture Kings noncontrolling interest (in shares)							21,809,804
Purchase of Culture Kings noncontrolling interest				$ 132,278			$ 22					$ 132,256
Reorganization transactions (in shares)					94,780,338			(139,914,124)
Reorganization transactions		0			$ 95			$ (190,866)		190,771
Issuance of common stock upon initial public offering, net of issuance costs (in shares)						10,000,000
Issuance of common stock upon initial public offering, net of issuance costs			$ 95,482			$ 10					$ 95,472
Equity-based compensation		5,582								5,582
Cumulative translation adjustment		(13,863)											(13,392)		(471)
Net income		(10,093)
Net loss		(9,843)												(9,894)	51
Ending balance (in shares) at Sep. 30, 2021								0
Ending balance at Sep. 30, 2021		408,909						$ 0		415,341			(14,706)	8,147	$ 0
Ending balance (in shares) at Sep. 30, 2021					126,590,142
Ending balance at Sep. 30, 2021					$ 127
Redeemable Noncontrolling Interest
Purchase of Culture Kings noncontrolling interest		(132,278)
Cumulative translation adjustment		(6,283)
Net loss		(251)
Ending balance at Sep. 30, 2021		$ 0
Beginning balance (in shares) at Dec. 31, 2021		128,647,836			128,647,836
Beginning balance at Dec. 31, 2021		$ 451,026			$ 129					453,807			(11,080)	8,170
Total Stockholders’ Equity
Equity-based compensation		1,368								1,368
Cumulative translation adjustment		14,405											14,405
Net loss		1,525												1,525
Ending balance (in shares) at Mar. 31, 2022					128,647,836
Ending balance at Mar. 31, 2022		$ 468,324			$ 129					455,175			3,325	9,695
Beginning balance (in shares) at Dec. 31, 2021		128,647,836			128,647,836
Beginning balance at Dec. 31, 2021		$ 451,026			$ 129					453,807			(11,080)	8,170
Partnership Equity
Equity-based compensation		1,368								1,368
Net income		1,525												1,525
Ending balance (in shares) at Mar. 31, 2022					128,647,836
Ending balance at Mar. 31, 2022		$ 468,324			$ 129					455,175			3,325	9,695
Beginning balance (in shares) at Dec. 31, 2021		128,647,836			128,647,836
Beginning balance at Dec. 31, 2021		$ 451,026			$ 129					453,807			(11,080)	8,170
Total Stockholders’ Equity
Cumulative translation adjustment		(52,889)
Net loss		$ (2,801)
Ending balance (in shares) at Sep. 30, 2022		128,814,790			128,814,790
Ending balance at Sep. 30, 2022		$ 399,699			$ 129					458,170			(63,969)	5,369
Beginning balance (in shares) at Dec. 31, 2021		128,647,836			128,647,836
Beginning balance at Dec. 31, 2021		$ 451,026			$ 129					453,807			(11,080)	8,170
Partnership Equity
Net income		$ (2,801)
Ending balance (in shares) at Sep. 30, 2022		128,814,790			128,814,790
Ending balance at Sep. 30, 2022		$ 399,699			$ 129					458,170			(63,969)	5,369
Beginning balance (in shares) at Mar. 31, 2022					128,647,836
Beginning balance at Mar. 31, 2022		468,324			$ 129					455,175			3,325	9,695
Total Stockholders’ Equity
Equity-based compensation		1,494								1,494
Issuance of common stock upon settlement of equity awards, net of shares withheld (in shares)					21,345
Issuance of common stock upon settlement of equity awards, net of shares withheld		(32)								(32)
Cumulative translation adjustment		(39,031)											(39,031)
Net loss		(4,212)												(4,212)
Ending balance (in shares) at Jun. 30, 2022					128,669,181
Ending balance at Jun. 30, 2022		426,543			$ 129					456,637			(35,706)	5,483
Beginning balance (in shares) at Mar. 31, 2022					128,647,836
Beginning balance at Mar. 31, 2022		468,324			$ 129					455,175			3,325	9,695
Partnership Equity
Equity-based compensation		1,494								1,494
Net income		(4,212)												(4,212)
Ending balance (in shares) at Jun. 30, 2022					128,669,181
Ending balance at Jun. 30, 2022		426,543			$ 129					456,637			(35,706)	5,483
Total Stockholders’ Equity
Equity-based compensation		1,586								1,586
Issuance of common stock upon settlement of equity awards, net of shares withheld (in shares)					145,609
Issuance of common stock upon settlement of equity awards, net of shares withheld		(53)								(53)
Cumulative translation adjustment		(28,263)											(28,263)
Net loss		$ (114)												(114)
Ending balance (in shares) at Sep. 30, 2022		128,814,790			128,814,790
Ending balance at Sep. 30, 2022		$ 399,699			$ 129					458,170			(63,969)	5,369
Beginning balance (in shares) at Jun. 30, 2022					128,669,181
Beginning balance at Jun. 30, 2022		426,543			$ 129					456,637			(35,706)	5,483
Partnership Equity
Equity-based compensation		1,586								1,586
Net income		$ (114)												(114)
Ending balance (in shares) at Sep. 30, 2022		128,814,790			128,814,790
Ending balance at Sep. 30, 2022		$ 399,699			$ 129					$ 458,170			$ (63,969)	$ 5,369
[1]Excelerate, L.P. was the predecessor entity to a.k.a. Brands Holding Corp. Refer to Note 1 for additional information.

CONDENSED CONSOLIDATED STATEM_4

CONDENSED CONSOLIDATED STATEMENTS OF CASH FLOWS - USD ($) $ in Thousands	9 Months Ended
	Sep. 30, 2022	Sep. 30, 2021
Cash flows from operating activities:
Net loss	$ (2,801)	$ (6,114)
Adjustments to reconcile net loss to net cash (used in) provided by operating activities:
Depreciation expense	4,121	1,705
Amortization expense	11,252	9,631
Amortization of inventory fair value adjustment	707	12,251
Amortization of debt issuance costs	487	448
Loss on extinguishment of debt	0	10,924
Lease incentives	1,384	358
Non-cash operating lease expense	7,211	4,568
Equity-based compensation	4,448	6,714
Deferred income taxes, net	(2,343)	(8,235)
Changes in operating assets and liabilities, net of effects of acquisitions:
Accounts receivable	(1,339)	(2,280)
Inventory	(31,067)	(16,446)
Prepaid expenses and other current assets	2,965	(5,877)
Accounts payable	9,430	3,461
Income taxes payable	(6,987)	(12,279)
Accrued liabilities	641	22,319
Returns reserve	(415)	486
Deferred revenue	(3,294)	3,351
Lease liabilities	(5,817)	(4,354)
Net cash (used in) provided by operating activities	(11,417)	20,631
Cash flows from investing activities:
Acquisition of businesses, net of cash acquired	0	(226,228)
Cash paid from holdbacks associated with acquisitions	(2,095)	0
Purchase of noncontrolling interest	0	(20,198)
Purchases of intangible assets	(164)	(661)
Purchases of property and equipment	(13,946)	(4,715)
Net cash used in investing activities	(16,205)	(251,802)
Cash flows from financing activities:
Proceeds from initial public offering, net of issuance costs	0	98,558
Payments of costs related to initial public offering	(1,142)	0
Proceeds from line of credit, net of issuance costs	25,000	14,150
Repayment of line of credit	0	(22,071)
Proceeds from issuance of debt, net of issuance costs	(121)
Proceeds from issuance of debt, net of issuance costs		242,735
Repayment of debt	(4,200)	(154,513)
Taxes paid related to net share settlement of equity awards	(84)	0
Proceeds from issuance of units	0	82,669
Net cash provided by financing activities	19,453	261,528
Effect of exchange rate changes on cash, cash equivalents and restricted cash	211	(830)
Net increase (decrease) in cash, cash equivalents and restricted cash	(7,958)	29,527
Cash, cash equivalents and restricted cash at beginning of period	41,018	27,099
Cash, cash equivalents and restricted cash at end of period	33,060	56,626
Reconciliation of cash, cash equivalents and restricted cash:
Cash and cash equivalents	31,114	54,449
Restricted cash	1,946	2,177
Total cash, cash equivalents and restricted cash	$ 33,060	$ 56,626

Organization and Description of

Organization and Description of Business	9 Months Ended
	Sep. 30, 2022
Organization, Consolidation and Presentation of Financial Statements [Abstract]
Organization and Description of Business	Organization and Description of Business a.k.a. Brands Holding Corp. (together with our wholly-owned subsidiaries, collectively, the “Company”), which operates under the name “a.k.a. Brands” or “a.k.a.,” is an online fashion retailer focused on acquiring and accelerating the growth of next-generation, digitally native fashion brands targeting Gen Z and Millennial customers. The Company is headquartered in San Francisco, California, with buying, studio, marketing, fulfillment and administrative functions primarily in Australia and the United States. Initial Public Offering In September 2021, the Company completed an initial public offering (the “IPO”), in which the Company issued and sold 10,000,000 shares of its newly authorized common stock for $11.00 per share for net proceeds of $95.7 million, after deducting underwriting discounts and commissions of $6.6 million, and offering costs of $7.7 million. Reorganization Transactions a.k.a. Brands Holding Corp. was formed as a Delaware corporation on May 20, 2021 to be the issuer of common stock in the IPO. Excelerate, L.P. (“Excelerate”), a Cayman limited partnership, and the predecessor entity to a.k.a. Brands Holding Corp., was the holding company of the entities that owned and operated the a.k.a. businesses prior to the IPO. The equity interests of Excelerate, which included the Series A partner units and incentive units, were owned by affiliates of Summit Partners (“Summit”), certain other investors and certain of our executive officers and directors and other members of management. In connection with the IPO, a reorganization was undertaken to cause Excelerate to become a wholly-owned subsidiary of a.k.a. Brands Holding Corp. Immediately prior to the reorganization, Summit, management and certain other investors exchanged their limited partnership interests in Excelerate for limited partnership interests in New Excelerate, L.P. (“New Excelerate”), and New Excelerate became a limited partner of Excelerate. Immediately prior to the pricing of the IPO, New Excelerate and other Excelerate investors transferred their interests in Excelerate to a.k.a. Brands Holding Corp., in exchange for common stock in a.k.a. Brands Holding Corp (the “New Excelerate Reorganization”). As a result, Excelerate became a wholly-owned subsidiary of a.k.a. Brands Holding Corp. As a result of the Culture Kings acquisition in March 2021 (refer to Note 3 for additional information on the Culture Kings acquisition), Excelerate indirectly owned 55% of the equity interests in CK Holdings, LP (“CK Holdings”), which owned 100% of the Company’s Culture Kings business prior to the IPO. The remaining 45% of the equity interests in CK Holdings were held by certain minority investors. Immediately following the New Excelerate Reorganization, the Company completed a series of transactions in which the minority investors exchanged their remaining interests in CK Holdings for 21,809,804 newly issued shares of a.k.a. Brands Holding Corp. common stock. The number of shares issued in exchange for the minority interests was determined based on the relative valuations of CK Holdings and consolidated a.k.a. at the time of the IPO. Excelerate historically owned 66.7% of the equity interests in P&P Holdings, LP (“P&P Holdings”), which operated the Company’s Petal & Pup business prior to the IPO. The remaining 33.3% of the equity interests in P&P Holdings were held by certain minority investors. On August 19, 2021, the Company repurchased approximately 6.0% of the equity held by the P&P minority investors for AUD $5.0 million. In connection with the completion of the IPO, the Company used a portion of the net proceeds from the IPO to fund the acquisition of the remaining 27.3% of the equity interests in P&P Holdings then owned by the P&P minority investors for cash of approximately AUD $22.8 million. Following the completion of this purchase, P&P Holdings became a wholly-owned subsidiary of a.k.a. Brands Holding Corp. Refinancing Transactions In March 2021, certain subsidiaries of the Company entered into senior secured credit facilities that provided the Company with a $125.0 million senior secured term loan facility and up to $25.0 million aggregate principal in revolving borrowings (the “Fortress Credit Facilities”), and also issued $25.0 million in senior subordinated notes to an affiliate of Summit (the “Summit Notes”) to provide financing for the Company’s acquisition of Culture Kings. In connection with the IPO, certain subsidiaries of the Company entered into a senior secured credit facility inclusive of a $100 million term loan and a $50 million revolving line of credit. The Company used borrowings under this senior secured credit facility’s term loan, together with a portion of the proceeds from the IPO, to repay the Fortress Credit Facilities and Summit Notes in full and subsequently terminated them. Refer to Note 8 for additional information. Historical Units Prior to the IPO, incentive units had been issued to certain directors and members of management. These incentive units had a requirement that such shares could not participate in distributions and earnings of Excelerate, L.P. until after the holders of the Series A partner units received their return of capital plus a specified threshold amount per unit. At no time prior to IPO had such threshold been met. In September 2021, in connection with the IPO, all previous ownership interests in Excelerate, L.P., held by New Excelerate and other Excelerate investors were exchanged for shares of common stock in a.k.a. Brands Holdings Corp. in direct proportion to their respective Series A partner units and incentive units, subject to a reverse split factor of 61.25%. All unit, per unit and related information presented in the accompanying consolidated financial statements have been retroactively adjusted, where applicable, to reflect the impact of the split of units held by New Excelerate investors into a proportionate amount of shares of a.k.a. common stock. The terms of the incentive units remained unchanged and individual holders of such units will only be entitled to participate in the distributions and earnings of New Excelerate once the holders of the Series A partner units receive their return of capital plus a specified threshold amount per unit. However, as New Excelerate was issued shares of common stock in direct proportion to its combined Series A partner units and incentive units, New Excelerate will participate in all distributions and returns of the Company in relation to the total amount of shares of a.k.a. common stock that it holds. Prior to the IPO, a.k.a. used the two-class method in calculating earnings per unit and had not deemed the incentive units to be potentially dilutive because such shares cannot participate in distributions and earnings of the Company until after the Series A units receive their return of capital plus a specified threshold amount per unit, and such threshold had not been met . Accordingly, basic and diluted earnings per share presented on the condensed consolidated statements of income for all periods prior to the IPO are the same. Post-IPO, the common stock held by New Excelerate includes shares issued in proportion to the ownership interests in respect to the incentive units. Therefore, the impact of the incentive unit ownership is included in the common stock issued and outstanding after the IPO.

Significant Accounting Policies

Significant Accounting Policies	9 Months Ended
	Sep. 30, 2022
Accounting Policies [Abstract]
Significant Accounting Policies	Significant Accounting Policies Principles of Consolidation and Basis of Presentation The Company’s unaudited condensed consolidated interim financial statements have been prepared in accordance with Article 10 of the SEC’s Regulation S-X. As permitted under those rules, certain footnotes or other financial information that are normally required by generally accepted accounting principles in the United States (“GAAP”) can be condensed or omitted. These financial statements have been prepared on the same basis as our annual financial statements and, in the opinion of management, reflect all adjustments, consisting only of normal recurring adjustments, which are necessary for the fair statement of our financial information. The accompanying unaudited condensed consolidated financial statements and related financial information should be read in conjunction with the audited consolidated financial statements and the related notes thereto for the year ended December 31, 2021 which are included in the 2021 Form 10-K. These interim results are not necessarily indicative of the results to be expected for the fiscal year ending December 31, 2022 or for any other interim period or for any other future year. The accompanying condensed consolidated financial statements include the balances of the Company and all of its wholly-owned subsidiaries. All intercompany transactions and balances have been eliminated in consolidation. Use of Estimates The preparation of consolidated financial statements in conformity with GAAP requires management to make estimates and assumptions that affect the reported amounts of assets and liabilities, revenues and expenses, and related disclosures of contingent assets and liabilities in the consolidated financial statements and accompanying notes. Actual results could materially differ from those estimates. On an ongoing basis, the Company evaluates items subject to significant estimates and assumptions. Revenue Recognition Revenue is primarily derived from the sale of apparel merchandise through the Company’s online websites and stores and, when applicable, shipping revenue. Revenue is recognized in an amount that reflects the consideration expected to be received in exchange for products. To determine revenue recognition for contracts with customers in accordance with Revenue from Contracts with Customers (Topic 606) , the Company recognizes revenue from the commercial sales of products and contracts by applying the following five steps: (1) identification of the contract, or contracts, with the customer; (2) identification of the performance obligations in the contract; (3) determination of the transaction price; (4) allocation of the transaction price to the performance obligations in the contract; and (5) recognition of revenue when, or as, the Company satisfies its performance obligation. A contract is created with the customer at the time the order is placed by the customer, which creates a single performance obligation. The Company recognizes revenue for its single performance obligation at the time control of the product passes to the customer, which is when the goods are transferred to a third-party common carrier, for purchases through the Company’s online websites, or at point of sale, for purchases in its stores. In addition, the Company has elected to treat shipping and handling as fulfillment activities and not a separate performance obligation. Net sales from product sales includes shipping charged to the customer and is recorded net of taxes collected from customers, which are recorded in accrued liabilities and are remitted to governmental authorities. Cash discounts earned by the customers at the time of purchase and estimates for sales return allowances are deducted from gross revenue in determining net sales. The Company generally provides refunds for goods returned within 30 to 45 days from the original purchase date. A returns reserve is recorded by the Company based on historical refund experience with a corresponding reduction of sales and cost of sales. The returns reserve was $6.2 million and $6.9 million as of September 30, 2022 and December 31, 2021, respectively. The following table presents a summary of the Company’s sales return reserve: Balance as of December 31, 2020 $ 3,517 Returns (80,915) Allowance 84,285 Balance as of December 31, 2021 6,887 Returns (78,929) Allowance 78,192 Balance as of September 30, 2022 $ 6,150 The Company also sells gift cards and issues online credits in lieu of cash refunds or exchanges. Proceeds from the issuance of gift cards and online credits issued are recorded as deferred revenue and recognized as revenue when the gift cards or online credit are redeemed or, upon inclusion in gift card and online credit breakage estimates. Breakage estimates are determined based on prior historical experience. Revenue recognized in net sales on breakage of gift cards and online credit for both the three months ended September 30, 2022 and 2021 was immaterial and $0.1 million, respectively. Revenue recognized in net sales on breakage of gift cards and online credit for the nine months ended September 30, 2022 and 2021 was $0.1 million for each respective period. The following table presents the disaggregation of the Company’s net sales by geography, based on customer address: Three Months Ended September 30, Nine Months Ended September 30, 2022 2021 2022 2021 U.S. $ 82,172 $ 76,435 $ 242,117 $ 190,470 Australia 57,943 63,831 166,377 142,163 Rest of world 15,707 21,496 54,118 47,135 Total $ 155,822 $ 161,762 $ 462,612 $ 379,768 Segment Information Operating segments are defined as components of an entity for which separate financial information is available and is regularly reviewed by the Chief Operating Decision Maker in deciding how to allocate resources and in assessing performance. The Company has determined that its five brands are each an operating segment. The Company has aggregated its operating segments into one reportable segment based on the similar nature of products sold, production, merchandising and distribution processes involved, target customers and economic characteristics. Recently Adopted Accounting Pronouncements In December 2019, the Financial Accounting Standards Board (“FASB”) issued Accounting Standards Update (“ASU”) 2019-12, Income Taxes (Topic 740): Simplifying the Accounting for Income Taxes . This standard simplifies the accounting for income taxes by eliminating certain exceptions to the guidance in Topic 740 related to the approach for intraperiod tax allocation, the methodology for calculating income taxes in an interim period, and the recognition of deferred tax liabilities for outside basis differences. The guidance also simplifies aspects of the accounting for franchise taxes and enacted changes in tax laws or rates and clarifies the accounting for transactions that result in a step-up in the tax basis of goodwill and the allocation of consolidated income taxes to separate financial statements of entities not subject to income tax. The Company adopted this ASU on January 1, 2022, and the adoption did not have a material impact on its condensed consolidated financial statements. New Accounting Pronouncements Not Yet Adopted In March 2020, the FASB issued ASU 2020-04, Reference Rate Reform (ASC 848): Facilitation of the Effects of Reference Rate Reform on Financial Reporting . The pronouncement and amendments help limit the accounting impact from contract modifications, including hedging relationships, due to the transition from the London Inter-Bank Offered Rate (“LIBOR”) to alternative reference rates that are completed by December 31, 2022. The Company is currently evaluating the impact of this update, but does not expect a significant impact to our financial results, financial position or cash flows from the transition from LIBOR to alternative reference interest rates, but will continue to monitor the impact of this transition until it is completed.

Acquisitions

Acquisitions	9 Months Ended
	Sep. 30, 2022
Business Combination and Asset Acquisition [Abstract]
Acquisitions	Acquisitions Culture Kings On March 31, 2021, pursuant to a share sale agreement, the Company, through its subsidiary CK Holdings, acquired a 55% ownership stake in Culture Kings. The previous shareholders of Culture Kings retained a 45% noncontrolling interest in Culture Kings by receipt of an equity interest in CK Holdings. The Company recognized goodwill as the excess of the fair value of the total purchase consideration and noncontrolling interests over the net fair value of the identifiable assets acquired and the liabilities assumed. The purchase price consisted of AUD $307.4 million ($235.9 million) in cash consideration and noncontrolling interest with a fair value of AUD $186.0 million ($142.7 million). In connection with the IPO, the Company completed a series of transactions in which the minority investors exchanged their interests in CK Holdings for newly issued shares of a.k.a. Brands Holding Corp. common stock . Culture Kings is focused on street apparel aimed at the young adult age group and has a combination of online sales as well as stores based in Australia and expands the Company’s consumer market to include male consumers and further expansion in the United States. The following table sets forth the final allocation of the total consideration to the identifiable tangible and intangible assets acquired and liabilities assumed, as of the date of the acquisition, with the excess recorded to goodwill: Purchase consideration: Total purchase price, net of cash acquired of $8,831 $ 227,053 Fair value of noncontrolling interest 142,717 Total consideration $ 369,770 Identifiable net assets acquired: Account receivable, net $ 625 Inventory (1) 62,937 Prepaid expenses and other current assets 4,800 Property and equipment, net 8,048 Intangible assets, net (2) 73,209 Operating lease right-of-use assets 24,299 Accounts payable (13,449) Deferred revenue (141) Income taxes payable (1,778) Other current liabilities (2,533) Operating lease liabilities (24,299) Deferred income taxes, net (25,439) Accrued liabilities, non-current (1,058) Net assets acquired 105,221 Goodwill $ 264,549 The purchase price allocation includes significant judgments, assumptions and estimates to determine the fair value of assets acquired and liabilities assumed. The valuations involving the most significant assumptions, estimates and judgment are: (1) Inventory was adjusted by $15.1 million to step up inventory cost to estimated fair value. The fair value of the inventory was determined utilizing the net realizable value method, which was based on the expected selling price of the inventory to customers adjusted for related disposal costs and a profit allowance for the post-acquisition selling effort. (2) The fair value of the acquired intangible assets was determined with the assistance of a valuation specialist and include: Fair Value at Acquisition Date Annual Amortization Expense Estimated Useful Life Brand names $ 68,354 $ 6,835 10 years Customer relationships 4,855 1,214 4 years Total $ 73,209 Brand names are valued using a relief from royalty approach, which estimates the license fee that would need to be paid by Culture Kings if it was deprived of the brand names and domain names, and instead had to pay a license fee for their use. The fair value is the present value of the expected future license fee cash flows. Customer relationship intangible assets are valued using the multi-period excess earnings method, which is the present value of the projected cash flows that are expected to be generated by the existing intangible asset after reduction by an estimated fair rate of return on contributory assets required to generate the customer relationship revenues. Key assumptions included discounted cash flow, estimated life cycle and customer attrition rates. Total acquisition costs incurred by the Company in connection with its purchase of Culture Kings, primarily related to third-party legal, accounting and tax diligence fees, were $3.3 million. These costs are recorded in general and administrative expenses in the condensed consolidated statement of income for the year ended December 31, 2021. Goodwill of $264.5 million, none of which is deductible for tax purposes, represents the excess purchase price over the estimated fair value assigned to tangible and identifiable intangible assets acquired and liabilities assumed. The goodwill arising from the acquisition consists largely of anticipated synergies related to combining Culture Kings with the Company’s existing operations. The fair value of the noncontrolling interest was determined by measuring the fair value of the subsidiaries’ identifiable assets and liabilities at the date of acquisition, adjusted for a discount to factor the non-marketable, noncontrolling holding. The noncontrolling interest in Culture Kings contained a put right whereby the minority investors could have caused CK Holdings to purchase all of their units at a per unit price equal to six times the EBITDA of CK Holdings, calculated as of the twelve-month period ending on the end of the most recent fiscal quarter. The put right was only exercisable after December 31, 2023. In accordance with ASC 810, Consolidation , as this put right was redeemable outside of the Company’s control, the noncontrolling interest was classified outside the permanent equity section of the Company’s consolidated balance sheets prior to the IPO. In connection with the IPO, the Company completed a series of transactions in which the CK Holdings minority investors exchanged their interests in CK Holdings for newly issued shares of a.k.a. Brands Holding Corp. common stock, thereby eliminating the noncontrolling interest classified outside of permanent equity. Since the date of acquisition, March 31, 2021, the results of Culture Kings have been included in the Company’s consolidated results. The following amounts are included in the accompanying condensed consolidated statements of income for the three and nine months ended September 30, 2022 and 2021: Three Months Ended September 30, Nine Months Ended September 30, 2022 2021 2022 2021 Net sales $ 55,324 $ 62,817 $ 158,150 $ 121,075 Net income (loss) 1,425 (3,005) (1,034) (6,434) The unaudited pro forma financial information below is presented to illustrate the estimated effects of the acquisition of Culture Kings and the associated financing as if they had occurred on January 1, 2020: Three Months Ended September 30, Nine Months Ended September 30, 2022 2021 2022 2021 Net sales $ 155,822 $ 161,762 $ 462,612 $ 430,967 Net income (loss) attributable to a.k.a. Brands Holding Corp. (114) 2,278 (2,801) 12,084 Net income (loss) per share, basic and diluted $ 0.00 $ 0.03 $ (0.02) $ 0.14 The pro forma information was prepared using the acquisition method of accounting in accordance with ASC 805, Business Combinations . The unaudited pro forma financial information has been prepared for informational purposes only and is not indicative of what the Company’s results of operations would have been had the transactions occurred on January 1, 2020, nor does it project the results of operations of the combined company following the transaction. mnml On October 14, 2021, the Company acquired all of the equity interests of Third Estate LLC (“mnml”) for total consideration of $46.1 million, including cash consideration of $28.2 million, net of cash acquired of $0.6 million, and subject to working capital adjustments. The remaining consideration of $17.3 million was paid in the form of 2,057,695 shares of a.k.a. common stock. mnml is an LA-based streetwear brand that offers competitively priced on-trend wardrobe staples. This acquisition allows the Company to continue its growth into the U.S. market and provides opportunities for customer cross-sell. The estimated fair values of assets acquired and liabilities assumed as of the date of the acquisition, are as follows: Accounts receivable, net $ 68 Inventory (1) 7,321 Prepaid expenses and other current assets 1,838 Other assets 15 Intangible assets (2) 14,300 Accounts payable (504) Deferred income (164) Accrued liabilities (1,794) Assumed loan (1,312) Sales and use tax liability (1,100) Deferred income taxes, net (3,159) Total net assets acquired 15,509 Goodwill 29,990 Total purchase price, net of cash acquired of $605 $ 45,499 The cash purchase consideration is subject to working capital adjustments that will be concluded prior to October 14, 2022. The preliminary purchase price allocation includes significant judgments, assumptions and estimates to determine the fair value of assets acquired and liabilities assumed. The valuations involving the most significant assumptions, estimates and judgment are: (1) Inventory was adjusted by $1.9 million to step up inventory cost to estimated fair value. The fair value of the inventory was determined utilizing the net realizable value method, which was based on the expected selling price of the inventory to customers adjusted for related disposal costs and a profit allowance for the post-acquisition selling effort. (2) The fair value of the acquired intangible assets was determined with the assistance of a valuation specialist and include: Fair Value at Acquisition Date Estimated Useful Life Brand name $ 11,800 10 years Customer relationships 2,500 3 years Total $ 14,300 The results of operations of mnml are included in the Company’s condensed consolidated statements of income beginning October 14, 2021. Total net sales of $9.6 million and net loss of $0.5 million of mnml are included in the accompanying condensed consolidated statement of income for the three months ended September 30, 2022. Total net sales of $29.6 million and net loss of $0.7 million of mnml are included in the accompanying condensed consolidated statement of income for the nine months ended September 30, 2022. Goodwill of $30.0 million, none of which is deductible for tax purposes, represents the excess purchase price over the estimated fair values assigned to tangible and identifiable intangible assets acquired and liabilities assumed. The goodwill arising from the acquisition consists largely of anticipated synergies related to combining with the Company’s existing operations. Total acquisition costs incurred by the Company in connection with the purchase, primarily related to third-party legal, accounting and tax diligence fees, were $1.3 million. These costs are recorded in general and administrative expenses in the condensed consolidated statement of income during the year ended December 31, 2021. Purchase of Noncontrolling Interests Immediately following the New Excelerate Reorganization (as described in Note 1), the Company completed a series of transactions in which the CK Holdings minority investors exchanged their interests in CK Holdings for 21,809,804 newly issued shares of a.k.a. Brands Holding Corp. common stock. The number of shares issued in exchange for the minority interests was determined based on the relative valuations of CK Holdings and the consolidated a.k.a. group at the time of the IPO. This exchange resulted in the elimination of the noncontrolling interest in Culture Kings, with a value of $132.3 million , and an increase in additional paid-in capital with a nominal amount recorded as common stock at a value of $0.001 per issued share in the exchange. Following the completion of this transaction, CK Holdings became a wholly-owned subsidiary of a.k.a. Brands Holding Corp. The Company had historically owned 66.7% of the equity interests in P&P Holdings, which operated the Company’s Petal & Pup business prior to the IPO. The remaining 33.3% of the equity interests in P&P Holdings were held by certain minority investors. On August 19, 2021, the Company repurchased approximately 6.0% of the equity held by the P&P minority investors for AUD $5.0 million. In connection with the completion of the IPO, the Company used a portion of the net proceeds from the IPO to fund the acquisition of the remaining 27.3% of the equity interests in P&P Holdings then owned by the P&P minority investors for cash of approximately AUD $22.8 million. As a result of the transaction, noncontrolling interest of $9.6 million was eliminated and the $10.6 million paid in excess of the noncontrolling interest was recorded as a reduction to additional paid-in capital. Following the completion of this purchase, P&P Holdings became a wholly-owned subsidiary of a.k.a. Brands Holding Corp.

Prepaid Expenses and Other Curr

Prepaid Expenses and Other Current Assets	9 Months Ended
	Sep. 30, 2022
Prepaid Expense and Other Assets, Current [Abstract]
Prepaid Expenses and Other Current Assets	Prepaid Expenses and Other Current Assets Prepaid expenses and other current assets are comprised of the following: September 30, December 31, Inventory prepayments $ 6,511 $ 14,251 Other 9,629 6,558 Total prepaid expenses and other current assets $ 16,140 $ 20,809

Property and Equipment, Net

Property and Equipment, Net	9 Months Ended
	Sep. 30, 2022
Property, Plant and Equipment [Abstract]
Property, and Equipment, Net	Property and Equipment, Net Property and equipment, net is comprised of the following: September 30, December 31, Furniture and fixtures $ 2,236 $ 1,305 Machinery and equipment 3,981 1,595 Computer equipment and capitalized software 5,222 2,638 Leasehold improvements 21,984 12,457 Total property and equipment 33,423 17,995 Less accumulated depreciation (7,160) (3,338) Total property and equipment, net $ 26,263 $ 14,657 Total depreciation expense was $1.4 million and $0.9 million for the three months ended September 30, 2022 and 2021, respectively, and was $4.1 million and $1.7 million for the nine months ended September 30, 2022 and 2021, respectively. Property and equipment that is fully depreciated as of the last day of a fiscal year is written off during the first quarter of the following year. On January 1, 2022, the Company established a policy to classify all capitalized software, website design and software systems as property and equipment, resulting in a reclassification of such assets and related depreciation and amortization from intangible assets, net, to property and equipment, net.

Goodwill

Goodwill	9 Months Ended
	Sep. 30, 2022
Goodwill and Intangible Assets Disclosure [Abstract]
Goodwill	GoodwillThe carrying value of goodwill, as of September 30, 2022 and December 31, 2021, was $326.9 million and $363.3 million, respectively. No goodwill impairment was recorded during the nine months ended September 30, 2022 or the year ended December 31, 2021. The goodwill of the acquired companies is primarily related to expected improvements in technology performance and functionality, as well as sales growth from future product and service offerings and new customers, together with certain intangible assets that do not qualify for separate recognition. The goodwill of acquired companies is generally not deductible for tax purposes. The following table summarizes goodwill activity: Balance as of December 31, 2021 $ 363,305 Changes in foreign currency translation (36,450) Balance as of September 30, 2022 $ 326,855

Intangible Assets

Intangible Assets	9 Months Ended
	Sep. 30, 2022
Goodwill and Intangible Assets Disclosure [Abstract]
Intangible Assets	Intangible Assets The gross amounts and accumulated amortization of acquired identifiable intangible assets with finite useful lives as of September 30, 2022 and December 31, 2021, included in intangible assets, net in the accompanying condensed consolidated balance sheets, are as follows: September 30, 2022 December 31, 2021 Useful life Weighted Average Amortization Period 2022 2022 Weighted Average Amortization Period 2021 2021 Customer relationships 4 years 2.5 years $ 20,910 2.5 years $ 24,516 Brands 10 years 8.4 years 82,746 8.9 years 100,315 Website design and software system 3 years 2.2 years 1,883 Trademarks 5 years 2.8 years 102 3.3 years 114 Total intangible assets 103,758 126,828 Less accumulated amortization (25,691) (28,541) Total intangible assets, net $ 78,067 $ 98,287 Amortization of acquired intangible assets with finite useful lives is included in general and administrative expenses and was $3.2 million and $3.7 million for the three months ended September 30, 2022 and 2021, respectively and $11.3 million and $9.9 million for the nine months ended September 30, 2022 and 2021, respectively. Intangible assets that are fully depreciated as of the last day of a fiscal year are written off during the first quarter of the following year. On January 1, 2022, the Company established a policy to classify all capitalized software, website design and software systems as property and equipment, resulting in a reclassification of such assets and related depreciation and amortization from intangible assets, net, to property and equipment, net. Future estimated amortization expense for acquired identifiable intangible assets is as follows: Amortization Expense Year ending December 31: Remainder of 2022 $ 2,726 2023 10,631 2024 10,127 2025 9,966 2026 8,270 Thereafter 36,347 Total amortization expense $ 78,067

Debt

Debt	9 Months Ended
	Sep. 30, 2022
Debt Disclosure [Abstract]
Debt	Debt Princess Polly Operating Line of Credit The Company’s subsidiary Princess Polly had an operating line of credit (the “Polly Facility”) up to a maximum of $15.4 million, which was guaranteed by Polly Bidco Pty Ltd. and Polly Holdco Pty Ltd, each subsidiaries of the Company (“Princess Polly Group”). The assets of the Princess Polly Group were pledged as security under the Polly Facility. The Polly Facility was available to make cash draws, procure letters of credit instruments and for the provision of ancillary facilities. The Polly Facility was due November 2021, and was therefore classified as a current liability as of December 31, 2020. As of December 31, 2020, the Company had drawn $6.2 million on the Facility and had $0.8 million drawn in letters of credit which were held as collateral under various custom bonds agreements. The Company repaid the outstanding balances under the Polly Facility in full and terminated it in February 2021. Rebdolls Revolving Line of Credit Rebdolls had a revolving line of credit for a maximum of $0.5 million with Bank of America, N.A. The assets of Rebdolls were pledged as security under this line of credit. As of December 31, 2020, Rebdolls had an outstanding balance of $0.2 million on the revolving line of credit. The Company repaid the outstanding balances under the revolving line of credit in full on February 28, 2021, the date of its maturity, and terminated it. Debt Financing for the Culture Kings Acquisition To fund the acquisition of Culture Kings (refer to Note 3 for additional information), on March 31, 2021, Polly Holdco Pty Ltd. (“Polly Holdco”), a wholly-owned subsidiary of the Company, entered into a debt agreement with a syndicated group, with an affiliate of Fortress Credit Corp as administrative agent, consisting of a $125.0 million term-loan facility and a $25.0 million revolving credit facility. Polly Holdco also issued $25.0 million in senior subordinated notes to certain debt funds of Summit Partners, a related party of the Company (refer to Note 16 for additional information). The combined term loan and senior subordinated notes provided the Company with $144.1 million, net of loan fees of approximately $5.9 million. The Company incurred debt issuance costs of $6.9 million, of which $1.0 million related to the revolving credit facility, which were capitalized and included in prepaid and other current assets as deferred financing costs and were being amortized over the life of the facility, or 6 years. The remaining $5.9 million of debt issuance costs relating to the term loan and senior subordinated notes were presented net of the outstanding debt and were being amortized over the life of the outstanding debt, using the effective interest rate method. The Company repaid the term loan, revolving credit facility and senior subordinated notes in full and terminated them in September 2021 in connection with the IPO, as described further below. Senior Secured Credit Facility On September 24, 2021, in connection with the closing of the IPO, certain subsidiaries of the Company entered into a senior secured credit facility inclusive of a $100.0 million term loan and a $50.0 million revolving line of credit, as well as an option for additional term loan of up to $50.0 million through an accordion feature. Key terms and conditions of each facility were as follows: • The $100.0 million term loan matures five years after closing and requires the Company to make amortized annual payments of 5.0% during the first and second years, 7.5% during the third and fourth years and 10.0% during the fifth year with the balance of the loan due at maturity. Borrowings under the term loan accrue interest at LIBOR plus an applicable margin dependent upon our net leverage ratio. The highest interest rate under the agreement occurs at a net leverage ratio of greater than 2.75x, yielding an interest rate of LIBOR plus 3.25%. • The $50.0 million revolving line of credit, which matures five years after closing, accrues interest at LIBOR plus an applicable margin dependent upon our net leverage ratio. The highest interest rate under the agreement occurs at a net leverage ratio of greater than 2.75x, yielding an interest rate of LIBOR plus 3.25%. Additionally, a margin fee of 25-35 basis points is assessed on unused amounts under the revolving line of credit, subject to adjustment based on our net leverage ratio. • The $50.0 million accordion feature allows the Company to enter into additional term loan borrowings at terms to be agreed upon at the time of issuance, but on substantially the same basis as the original term loan, which includes the requirement to make amortized annual payments at the same cadence as that of the original term loan. The senior secured credit facility requires that the Company maintain a maximum total net leverage ratio of 3.50 to 1.00 as of the last day of any fiscal quarter, beginning with the fiscal quarter ended December 31, 2021 through maturity. The senior secured credit facility also requires that the Company maintain a minimum fixed charge coverage ratio of 1.25 to 1.00 as of the last day of any fiscal quarter, beginning with the fiscal quarter ended December 31, 2021 through maturity. In the event that the Company fails to comply with the financial covenant, the Company will have the option to make certain equity contributions, directly or indirectly, to cure any non-compliance with such covenant, subject to certain other conditions and limitations. Beginning with the fiscal year ending December 31, 2022, and continuing annually thereafter, the Company is required to make a mandatory prepayment as a percentage of excess cash flows, as defined by the credit agreement, in the period based on the Company triggering certain net debt leverage ratios. Specifically, a mandatory prepayment of 50% of excess cash flows is required if the Company’s net leverage ratio exceeds 2.75x, and a mandatory prepayment of 25% of excess cash flows is required if the Company’s net leverage ratio is greater than or equal to 2.25x. As of September 30, 2022, the Company was in compliance with all debt covenants. The Company incurred $2.7 million of debt issuance costs in relation to the senior secured credit facility. Of this, $0.9 million relates to the revolving credit facility and is capitalized and included in prepaid and other current assets as deferred financing costs to be amortized over the life of the facility, or five years. The remaining $1.8 million of debt issuance costs relates to the term loan and is presented net of outstanding debt in long-term debt on the balance sheet. Debt issuance costs are amortized over the life of the outstanding debt, using the effective interest rate method. In September 2021, the Company used borrowings from the term loan under this senior secured credit facility, together with a portion of the proceeds from the IPO, to repay in full and terminate the previous term loan, revolving credit facility and senior subordinated notes entered into in March 2021 in relation to the Culture Kings acquisition. As part of the repayment, the Company also paid $4.5 million in prepayment penalties and wrote-off $6.4 million of unamortized debt issuance costs, all of which is included in the loss on extinguishment of debt in the condensed consolidated statements of income. In October 2021, the Company borrowed $15.0 million under the revolving line of credit at an initial applicable interest rate of 3.37% and final payoff due on September 24, 2026. The borrowings on the revolving line of credit were used in the acquisition of mnml. In November 2021, subsequent to the draw on the revolver, the Company borrowed $12.0 million of additional term loan under the accordion feature at substantially the same terms as the original term loan. In December 2021, the borrowings from the accordion feature, along with cash on hand, were used to completely repay the borrowings from the revolving line of credit. In connection with the borrowings under the accordion feature, additional debt issuance costs of $0.3 million were incurred and presented net of outstanding debt in long-term debt on the balance sheet, to be amortized over the life of the accordion, using the effective interest rate method . In January 2022, the Company borrowed $15.0 million under the revolving line of credit at an initial applicable interest rate of 3.52% and final payoff due on September 24, 2026. Additionally, in March 2022, the Company borrowed $10.0 million under the revolving line of credit at an initial applicable interest rate of 3.60% and final payoff due on September 24, 2026. As of September 30, 2022, the all-in rate (LIBOR plus the applicable margin) for the Company’s term loan and borrowings under the revolving line of credit was 6.42%. Total Debt and Interest Outstanding debt consisted of the following: September 30, December 31, Term loan $ 106,550 $ 110,750 Revolving credit facility 25,000 — Capitalized debt issuance costs (1,616) (1,968) Total debt 129,934 108,782 Less current portion (5,600) (5,600) Total long-term debt $ 124,334 $ 103,182 Interest expense, which included the amortization of debt issuance costs, totaled $1.8 million and $4.1 million for the three months ended September 30, 2022 and 2021, respectively, and $4.5 million and $8.3 million for the nine months ended September 30, 2022 and 2021, respectively.

Leases

Leases	9 Months Ended
	Sep. 30, 2022
Leases [Abstract]
Leases	Leases The Company leases office locations, warehouse facilities and stores under various non-cancellable operating lease agreements. The Company’s leases have remaining lease terms of approximately 1 year to 10 years, which represent the non-cancellable periods of the leases and include extension options that the Company determined are reasonably certain to be exercised. The Company excludes from the lease terms any extension options that are not reasonably certain to be exercised, ranging from approximately 6 months to 3 years. Lease payments consist primarily of fixed rental payments for the right to use the underlying leased assets over the lease terms as well as payments for common area maintenance and administrative services. The Company often receives customary incentives from landlords, such as reimbursements for tenant improvements and rent abatement periods, which effectively reduce the total lease payments owed for these leases. Leases are classified as operating or financing at commencement. The Company does not have any material financing leases. Operating lease right-of-use assets and liabilities on the condensed consolidated balance sheets represent the present value of the remaining lease payments over the remaining lease terms. The Company uses its incremental borrowing rate to calculate the present value of the lease payments, as the implicit rates in the leases are not readily determinable. Operating lease costs consist primarily of the fixed lease payments included in the operating lease liabilities and are recorded on a straight-line basis over the lease terms. The Company’s operating lease costs were as follows: Three Months Ended September 30, Nine Months Ended September 30, 2022 2021 2022 2021 Operating lease costs $ 2,180 $ 1,779 $ 6,691 $ 3,925 Variable lease costs 145 102 463 279 Short-term lease costs 91 35 312 85 Total lease costs $ 2,416 $ 1,916 $ 7,466 $ 4,289 The Company does not have any sublease income and the Company’s lease agreements do not contain any residual value guarantees or material restrictive covenants. Supplemental cash flow information relating to the Company’s operating leases was as follows: Nine Months Ended September 30, 2022 2021 Cash paid for operating lease liabilities $ 4,145 $ 3,692 Operating lease right-of-use assets obtained in exchange for new operating lease liabilities 21,987 2,631 Other information relating to the Company’s operating leases was as follows: September 30, December 31, Weighted-average remaining lease term 7.6 years 6.1 years Weighted-average discount rate 4.3% 3.9% As of September 30, 2022, the maturities of operating lease liabilities were as follows: Remainder of 2022 $ 696 2023 9,155 2024 6,419 2025 5,741 2026 4,963 Thereafter 22,174 Total remaining lease payments 49,148 Less: imputed interest 8,086 Total operating lease liabilities 41,062 Less: current portion (6,034) Long-term operating lease liabilities $ 35,028

Income Taxes

Income Taxes	9 Months Ended
	Sep. 30, 2022
Income Tax Disclosure [Abstract]
Income Taxes	Income Taxes Interim income taxes are based on an estimated annualized effective tax rate applied to the respective quarterly periods, adjusted for discrete tax items in the period in which they occur. Although the Company believes its tax estimates are reasonable, the Company can make no assurance that the final tax outcome of these matters will not be different from that which it has reflected in its historical income tax provisions and accruals. Such differences could have a material impact on the Company’s income tax provision and operating results in the period in which the Company makes such determinations. The Company is subject to income taxes in the United States and Australia. Significant judgment is required in evaluating the Company’s tax positions and determining the provision for income taxes. During the ordinary course of business, the Company considers tax positions for which the ultimate tax determination is uncertain for the purpose of determining whether a reserve is required, despite the Company’s belief that the tax positions are fully supportable. To date the Company has not established a reserve provision because the Company believes that all tax positions are highly certain. The Company’s provision for income taxes for the three and nine months ended September 30, 2022 resulted in income tax expense of $0.1 million and a benefit of $0.2 million, respectively. The effective tax rate as a percentage of loss before income taxes for the three and nine months ended September 30, 2022 was -612.5% and 6.8%, respectively, compared to the U.S. federal statutory rate of 21.0%. The lower effective tax rate for the three and nine months ended September 30, 2022 was primarily due to discrete tax adjustments which offset the income tax benefit related to loss before income taxes.

Accrued Liabilities

Accrued Liabilities	9 Months Ended
	Sep. 30, 2022
Payables and Accruals [Abstract]
Accrued Liabilities	Accrued Liabilities Accrued liabilities consisted of the following: September 30, December 31, Accrued salaries and other benefits $ 8,275 $ 11,746 Accrued freight costs 3,687 9,199 Accrued sales taxes 24,938 20,008 Accrued marketing costs 4,448 2,543 Accrued professional services 2,800 1,698 Other accrued liabilities 5,638 8,181 Total accrued liabilities $ 49,786 $ 53,375

Equity-based Compensation

Equity-based Compensation	9 Months Ended
	Sep. 30, 2022
Share-Based Payment Arrangement [Abstract]
Equity-based Compensation	Equity-based Compensation Incentive Plans 2021 Omnibus Incentive Plan In September 2021, the Company’s board of directors adopted, and its stockholders approved, the 2021 Omnibus Incentive Plan (the “2021 Plan”) which became effective in connection with the IPO. The 2021 Plan provides for the grant of stock options, stock appreciation rights, restricted stock awards, restricted stock units and other forms of equity and cash compensation. A total of 4,900,269 shares of the Company’s common stock were initially reserved for issuance under the 2021 Plan. The number of shares of common stock reserved and available for issuance under the 2021 Plan automatically increased on January 1, 2022 by 1% of the number of shares of the Company’s common stock outstanding on December 31, 2021, and will continue to automatically increase each January 1 by 1% of the number of shares of the Company’s common stock outstanding on the immediately preceding December 31, or such lesser number of shares as determined by the compensation committee of the Company’s board of directors. 2021 Employee Stock Purchase Plan In September 2021, the Company’s board of directors adopted, and its stockholders approved, the 2021 Employee Stock Purchase Plan (the “ESPP”) which became effective in connection with the IPO. The ESPP authorizes the issuance of shares of the Company’s common stock pursuant to purchase rights granted to employees. The ESPP includes two components: a “Section 423 Component” and a “Non-Section 423 Component.” The Section 423 Component is intended to qualify as an “employee stock purchase plan” under Section 423 of the Internal Revenue Code (the “Code”) and will be administered, interpreted and construed in a manner consistent with the requirements of Section 423 of the Code and is limited to employees of the Company located in the United States. The Non-Section 423 Component will be granted pursuant to separate offerings designed to achieve tax, securities laws or other objectives for eligible employees of the Company located outside of the United States. A total of 1,225,067 shares of the Company’s common stock were initially reserved for issuance under the ESPP. The ESPP provides that the number of shares reserved and available for issuance will automatically increase each January 1, beginning on January 1, 2023, by the lesser of 1% of the number of shares of the Company’s common stock outstanding on the immediately preceding December 31, or such lesser number of shares as determined by the compensation committee of the Company’s board of directors. The offering periods of the ESPP will be six months long and are anticipated to be offered twice per year. The price at which common stock is purchased under the ESPP is equal to 85% of the fair market value of a share of the Company’s common stock on the first or last day of the offering period, whichever is lower. The fair value of the discount and the look-back period will be estimated using the Black-Scholes option pricing model. 2018 Stock and Incentive Compensation Plan Prior to the IPO, the 2018 Stock and Incentive Compensation Plan, as amended, (the “2018 Plan”) provided for the issuance of time-based incentive units and performance-based incentive units issued by Excelerate, L.P. (the predecessor entity of a.k.a. Brands Holding Corp.). In connection with the reorganization transactions and the IPO, all of the equity interests in Excelerate, L.P., including outstanding incentive units issued as equity-based compensation under the 2018 Plan, were transferred to New Excelerate, L.P. The incentive units issued under the 2018 Plan participate in distributions from New Excelerate, L.P., but only after investors receive their return of capital plus a specified threshold amount per unit. The total incentive pool size under the plan was 16,475,735 units. The 2018 Plan was terminated in September 2021 in connection with the IPO, but continues to govern the terms of outstanding incentive units that were granted prior to the IPO. No further incentive units will be granted under the 2018 Plan. Upon the expiration, forfeiture, cancellation or withholding of units for employee taxes of any incentive units underlying outstanding incentive unit awards granted under the 2018 Plan, an equal number of shares of a.k.a. Brands Holding Corp. common stock will become available for grant under the 2021 Plan that was established in connection with the IPO. Grant Activity Stock Options The 2021 Plan provides for the issuance of incentive and nonqualified stock options. Under the 2021 Plan, the exercise price of a stock option shall not be less than the fair market value of one share of the Company’s common stock on the date of grant. Stock options have a contractual term, or the period during which they are exercisable, not to exceed ten years from the date of grant, and generally vest over time or based on performance. As of September 30, 2022, all stock option grants have been time-based. A summary of the Company's time-based stock option activity under the 2021 Plan was as follows: Number of Options Weighted Average Exercise Price Weighted Average Remaining Contractual Term Aggregate Intrinsic Value Balance as of December 31, 2021 273,026 $ 9.50 9.73 $ — Granted 234,453 3.97 Exercised — — Forfeited/Repurchased — — Balance as of September 30, 2022 507,479 $ 6.95 9.29 $ — Vested as of September 30, 2022 73,603 8.98 As of September 30, 2022, there was $1.5 million of total unrecognized compensation cost related to unvested stock options issued under the 2021 Plan, which is expected to be recognized over a weighted average period of 2.8 years. While there were no stock options granted under the 2021 Plan during the three months ended September 30, 2022, the assumptions that the Company used to determine the grant date fair value of stock options granted under the 2021 Plan during the three and nine months ended September 30, 2021 and the nine months ended September 30, 2022 were as follows, presented on a weighted-average basis: Three Months Ended September 30, Nine Months Ended September 30, 2021 2022 2021 Risk free interest rate 1.00 % 2.96 % 1.00 % Expected volatility 51.32 % 65.34 % 51.32 % Expected dividend yield — % — % — % Expected term 6.08 years 5.85 years 6.08 years Restricted Stock Units The 2021 Plan provides for the issuance of restricted stock units (“RSUs”). RSUs issued prior to March 31, 2022 vest over four years while all RSUs issued after that date vest over three years. A summary of the Company's RSU activity under the 2021 Plan was as follows: Number of Shares Weighted Average Grant Date Fair Value Balance as of December 31, 2021 915,480 $ 10.04 Granted 566,730 4.30 Vested (207,511) 9.87 Forfeited/Repurchased (153,832) 9.70 Balance as of September 30, 2022 1,120,867 $ 7.22 As of September 30, 2022, there was $7.6 million of total unrecognized compensation cost related to unvested RSUs issued under the 2021 Plan, which is expected to be recognized over a weighted average period of 2.8 years. Incentive Units The 2018 Plan provided for the issuance of time-based incentive units and performance-based incentive units. Time-based incentive units generally vest over four years. Performance-based incentive units vested upon the satisfaction of the performance condition as described further below. Time-Based Incentive Partnership Units The following table summarizes time-based incentive unit activity under the 2018 Plan: Number of Units Weighted Average Grant Date Fair Value Weighted Average Participation Threshold Aggregate Intrinsic Value Balance as of December 31, 2021 5,975,813 $ 1.16 $ 3.04 $ 14,162 Granted — — — Vested (1,975,068) 1.22 3.17 Forfeited/Repurchased (100,646) 0.46 1.83 Balance as of September 30, 2022 3,900,099 $ 1.29 $ 3.00 $ — Vested as of September 30, 2022 5,337,338 As of September 30, 2022, there was $4.8 million of total unrecognized compensation cost related to unvested time-based incentive units issued under the 2018 Plan, which is expected to be recognized over a weighted average period of 2.0 years. While there were no time-based incentive units granted under the 2018 Plan during the three and nine months ended September 30, 2022 or during the three months ended September 30, 2021, the assumptions that the Company used to determine the grant date fair value of time-based incentive units during the nine months ended September 30, 2021 were as follows, presented on a weighted-average basis: Nine Months Ended September 30, 2021 Risk free interest rate 0.10 % Expected volatility 45.00 % Expected dividend yield — % Expected term 1.41 years Performance-Based Incentive Units Performance-based incentive units vest upon the satisfaction of a performance condition and become exercisable upon the satisfaction of the market condition. The performance condition was satisfied upon the occurrence of the IPO. As it was not deemed probable until it occurred, all compensation expense related to these awards was recognized at the date of IPO. The market condition is satisfied upon the initial investor in Excelerate, L.P. receiving an aggregate return equal to three times its aggregate investment. As of September 30, 2021, all outstanding performance-based incentive units have been fully expensed. The grant date fair value of the performance-based incentive units was determined using the Black-Scholes option pricing model, modified to allow for vesting only if the value at the distribution date is at or above the performance threshold. ESPP Purchase Rights The initial six-month offering period for the ESPP began on June 1, 2022 and will end on November 30, 2022. T here were no shares purchased using ESPP purchase rights during the three and nine months ended September 30, 2021 or during the three and nine months ended September 30, 2022. Equity-Based Compensation Expense The Company recognizes compensation expense in general and administrative expenses within operating expenses in the condensed consolidated statements of income for stock options, RSUs, ESPP purchase rights and time-based incentive units granted prior to the IPO, by amortizing the grant date fair value on a straight-line basis over the expected vesting period to the extent the vesting of the grant is considered probable. The Company recognized compensation expense for performance-based incentive units granted prior to the IPO at the date of IPO. The Company recognizes equity-based award forfeitures in the period such forfeitures occur. The following table summarizes the Company’s equity-based compensation expense by award type for all Plans: Three Months Ended September 30, Nine Months Ended September 30, 2022 2021 2022 2021 Stock options $ 146 $ 8 $ 359 $ 8 RSUs 682 52 1,865 52 ESPP purchase rights 110 — 110 — Time-based incentive units 648 619 2,114 1,751 Performance-based incentive units — 4,903 — 4,903 Total $ 1,586 $ 5,582 $ 4,448 $ 6,714

Stockholders_ Equity

Stockholders’ Equity	9 Months Ended
	Sep. 30, 2022
Equity [Abstract]
Stockholders’ Equity	Stockholders’ Equity Preferred Stock In connection with the IPO, the Company’s amended and restated certificate of incorporation became effective, which authorized the issuance of 50,000,000 shares of undesignated preferred stock with a par value of $0.001 per share with rights and preferences, including voting rights, designated from time to time by the Company’s board of directors. Common Stock The Company has one class of common stock. In connection with the IPO, the Company’s amended and restated certificate of incorporation became effective, which authorized the issuance of 500,000,000 shares of common stock with a par value of $0.001 per share, with one vote per share. Holders of common stock are entitled to receive any dividends as may be declared from time to time by the Company’s board of directors.

Net Loss Per Share

Net Loss Per Share	9 Months Ended
	Sep. 30, 2022
Earnings Per Share [Abstract]
Net Loss Per Share	Net Loss Per Share The following table sets forth the computation of basic and diluted net loss per share and a reconciliation of the weighted average number of shares outstanding: Three Months Ended September 30, Nine Months Ended September 30, 2022 2021 2022 2021 Numerator: Net loss attributable to a.k.a. Brands Holding Corp. $ (114) $ (9,894) $ (2,801) $ (5,991) Denominator: Weighted-average common shares outstanding, basic and diluted 128,686,319 88,368,709 128,663,950 81,401,682 Net loss per share: Net loss per share, basic and diluted $ 0.00 $ (0.11) $ (0.02) $ (0.07) Due to the reorganization transactions as described in Note 1, for periods prior to our IPO in September 2021, a split of units held by New Excelerate investors into a proportionate amount of shares of the Company’s common stock is reflected in the weighted-average common shares outstanding. The Company used the two-class method in calculating net income per share historically, as it related to the outstanding incentive units. However, for all periods prior to the IPO, there were no potentially dilutive securities. Accordingly, basic and diluted earnings per share presented herein and on the condensed consolidated statements of income for all periods prior to the IPO are the same. Basic net loss per share is calculated by dividing net loss attributable to a.k.a. Brands Holding Corp. for the period by the weighted-average number of shares of common stock for the period. Diluted net loss per share has been calculated in a manner consistent with that of basic net loss per share while giving effect to shares of potentially dilutive stock option and RSU grants outstanding during the period, if applicable. Due to the net loss attributable to a.k.a. Brands Holding Corp. for both the three and nine months ended September 30, 2022, no potentially dilutive securities had an impact on diluted loss per share for such periods.

Commitments and Contingencies

Commitments and Contingencies	9 Months Ended
	Sep. 30, 2022
Commitments and Contingencies Disclosure [Abstract]
Commitments and Contingencies	Commitments and Contingencies Contingencies The Company records a loss contingency when it is probable that a liability has been incurred and the amount of the loss can be reasonably estimated. The Company also discloses material contingencies when it believes a loss is not probable but reasonably possible. Accounting for contingencies requires us to use judgment related to both the likelihood of a loss and the estimate of the amount or range of loss. Although the Company cannot predict with assurance the outcome of any litigation or tax matters, it does not believe there are currently any such actions that, if resolved unfavorably, would have a material impact on the Company’s operating results, financial position or cash flows. Indemnifications In the ordinary course of business, the Company may provide indemnifications of varying scope and terms to vendors, directors, officers and other parties with respect to certain matters. The Company has not incurred any material costs as a result of such indemnifications and has not accrued any liabilities related to such obligations in the consolidated financial statements.

Related Party Transactions

Related Party Transactions	9 Months Ended
	Sep. 30, 2022
Related Party Transactions [Abstract]
Related Party Transactions	Related Party Transactions Related Party Debt Financing In connection with the acquisition of Culture Kings (refer to Note 3 for additional information), on March 31, 2021, Polly Holdco, a wholly-owned subsidiary of the Company, issued $25.0 million in senior subordinated notes to an affiliate of Summit, a global investment firm who has a majority ownership interest in the Company. The senior subordinated notes were subsequently paid in full and terminated in connection with the IPO (refer to Note 8 for additional information).

Subsequent Events

Subsequent Events	9 Months Ended
	Sep. 30, 2022
Subsequent Events [Abstract]
Subsequent Events	Subsequent Events The Company has evaluated subsequent events occurring through November 10, 2022, the date that these financial statements were originally available to be issued, and determined the following subsequent event occurred that would require disclosure in these financial statements. Draw on Revolving Line of Credit On October 4, 2022, the Company borrowed $15.0 million under the revolving line of credit established as part of its senior secured credit facility effective September 24, 2021. The initial applicable interest rate for the borrowings is 6.50% and final payoff is due on September 24, 2026.

Significant Accounting Polici_2

Significant Accounting Policies (Policies)	9 Months Ended
	Sep. 30, 2022
Accounting Policies [Abstract]
Principles of Consolidation	Principles of ConsolidationAll intercompany transactions and balances have been eliminated in consolidation.
Basis of Presentation	Basis of PresentationThe Company’s unaudited condensed consolidated interim financial statements have been prepared in accordance with Article 10 of the SEC’s Regulation S-X. As permitted under those rules, certain footnotes or other financial information that are normally required by generally accepted accounting principles in the United States (“GAAP”) can be condensed or omitted. These financial statements have been prepared on the same basis as our annual financial statements and, in the opinion of management, reflect all adjustments, consisting only of normal recurring adjustments, which are necessary for the fair statement of our financial information. The accompanying unaudited condensed consolidated financial statements and related financial information should be read in conjunction with the audited consolidated financial statements and the related notes thereto for the year ended December 31, 2021 which are included in the 2021 Form 10-K. These interim results are not necessarily indicative of the results to be expected for the fiscal year ending December 31, 2022 or for any other interim period or for any other future year. The accompanying condensed consolidated financial statements include the balances of the Company and all of its wholly-owned subsidiaries.
Use of Estimates	Use of Estimates The preparation of consolidated financial statements in conformity with GAAP requires management to make estimates and assumptions that affect the reported amounts of assets and liabilities, revenues and expenses, and related disclosures of contingent assets and liabilities in the consolidated financial statements and accompanying notes. Actual results could materially differ from those estimates. On an ongoing basis, the Company evaluates items subject to significant estimates and assumptions.
Revenue Recognition	Revenue Recognition Revenue is primarily derived from the sale of apparel merchandise through the Company’s online websites and stores and, when applicable, shipping revenue. Revenue is recognized in an amount that reflects the consideration expected to be received in exchange for products. To determine revenue recognition for contracts with customers in accordance with Revenue from Contracts with Customers (Topic 606) , the Company recognizes revenue from the commercial sales of products and contracts by applying the following five steps: (1) identification of the contract, or contracts, with the customer; (2) identification of the performance obligations in the contract; (3) determination of the transaction price; (4) allocation of the transaction price to the performance obligations in the contract; and (5) recognition of revenue when, or as, the Company satisfies its performance obligation. A contract is created with the customer at the time the order is placed by the customer, which creates a single performance obligation. The Company recognizes revenue for its single performance obligation at the time control of the product passes to the customer, which is when the goods are transferred to a third-party common carrier, for purchases through the Company’s online websites, or at point of sale, for purchases in its stores. In addition, the Company has elected to treat shipping and handling as fulfillment activities and not a separate performance obligation. Net sales from product sales includes shipping charged to the customer and is recorded net of taxes collected from customers, which are recorded in accrued liabilities and are remitted to governmental authorities. Cash discounts earned by the customers at the time of purchase and estimates for sales return allowances are deducted from gross revenue in determining net sales.
Segment Information	Segment Information Operating segments are defined as components of an entity for which separate financial information is available and is regularly reviewed by the Chief Operating Decision Maker in deciding how to allocate resources and in assessing performance. The Company has determined that its five brands are each an operating segment. The Company has aggregated its operating segments into one reportable segment based on the similar nature of products sold, production, merchandising and distribution processes involved, target customers and economic characteristics.
Recently Adopted Accounting Pronouncements and New Accounting Pronouncements Not Yet Adopted	Recently Adopted Accounting Pronouncements In December 2019, the Financial Accounting Standards Board (“FASB”) issued Accounting Standards Update (“ASU”) 2019-12, Income Taxes (Topic 740): Simplifying the Accounting for Income Taxes . This standard simplifies the accounting for income taxes by eliminating certain exceptions to the guidance in Topic 740 related to the approach for intraperiod tax allocation, the methodology for calculating income taxes in an interim period, and the recognition of deferred tax liabilities for outside basis differences. The guidance also simplifies aspects of the accounting for franchise taxes and enacted changes in tax laws or rates and clarifies the accounting for transactions that result in a step-up in the tax basis of goodwill and the allocation of consolidated income taxes to separate financial statements of entities not subject to income tax. The Company adopted this ASU on January 1, 2022, and the adoption did not have a material impact on its condensed consolidated financial statements. New Accounting Pronouncements Not Yet Adopted In March 2020, the FASB issued ASU 2020-04, Reference Rate Reform (ASC 848): Facilitation of the Effects of Reference Rate Reform on Financial Reporting . The pronouncement and amendments help limit the accounting impact from contract modifications, including hedging relationships, due to the transition from the London Inter-Bank Offered Rate (“LIBOR”) to alternative reference rates that are completed by December 31, 2022. The Company is currently evaluating the impact of this update, but does not expect a significant impact to our financial results, financial position or cash flows from the transition from LIBOR to alternative reference interest rates, but will continue to monitor the impact of this transition until it is completed.

Significant Accounting Polici_3

Significant Accounting Policies (Tables)	9 Months Ended
	Sep. 30, 2022
Accounting Policies [Abstract]
Schedule of Sales Return Reserve	The following table presents a summary of the Company’s sales return reserve: Balance as of December 31, 2020 $ 3,517 Returns (80,915) Allowance 84,285 Balance as of December 31, 2021 6,887 Returns (78,929) Allowance 78,192 Balance as of September 30, 2022 $ 6,150
Schedule of Disaggregation of Revenue	The following table presents the disaggregation of the Company’s net sales by geography, based on customer address: Three Months Ended September 30, Nine Months Ended September 30, 2022 2021 2022 2021 U.S. $ 82,172 $ 76,435 $ 242,117 $ 190,470 Australia 57,943 63,831 166,377 142,163 Rest of world 15,707 21,496 54,118 47,135 Total $ 155,822 $ 161,762 $ 462,612 $ 379,768

Acquisitions (Tables)

Acquisitions (Tables)	9 Months Ended
	Sep. 30, 2022
Business Combination and Asset Acquisition [Abstract]
Schedule of Recognized Identified Assets Acquired and Liabilities Assumed	The following table sets forth the final allocation of the total consideration to the identifiable tangible and intangible assets acquired and liabilities assumed, as of the date of the acquisition, with the excess recorded to goodwill: Purchase consideration: Total purchase price, net of cash acquired of $8,831 $ 227,053 Fair value of noncontrolling interest 142,717 Total consideration $ 369,770 Identifiable net assets acquired: Account receivable, net $ 625 Inventory (1) 62,937 Prepaid expenses and other current assets 4,800 Property and equipment, net 8,048 Intangible assets, net (2) 73,209 Operating lease right-of-use assets 24,299 Accounts payable (13,449) Deferred revenue (141) Income taxes payable (1,778) Other current liabilities (2,533) Operating lease liabilities (24,299) Deferred income taxes, net (25,439) Accrued liabilities, non-current (1,058) Net assets acquired 105,221 Goodwill $ 264,549 The purchase price allocation includes significant judgments, assumptions and estimates to determine the fair value of assets acquired and liabilities assumed. The valuations involving the most significant assumptions, estimates and judgment are: (1) Inventory was adjusted by $15.1 million to step up inventory cost to estimated fair value. The fair value of the inventory was determined utilizing the net realizable value method, which was based on the expected selling price of the inventory to customers adjusted for related disposal costs and a profit allowance for the post-acquisition selling effort. (2) The fair value of the acquired intangible assets was determined with the assistance of a valuation specialist and include: Fair Value at Acquisition Date Annual Amortization Expense Estimated Useful Life Brand names $ 68,354 $ 6,835 10 years Customer relationships 4,855 1,214 4 years Total $ 73,209 The estimated fair values of assets acquired and liabilities assumed as of the date of the acquisition, are as follows: Accounts receivable, net $ 68 Inventory (1) 7,321 Prepaid expenses and other current assets 1,838 Other assets 15 Intangible assets (2) 14,300 Accounts payable (504) Deferred income (164) Accrued liabilities (1,794) Assumed loan (1,312) Sales and use tax liability (1,100) Deferred income taxes, net (3,159) Total net assets acquired 15,509 Goodwill 29,990 Total purchase price, net of cash acquired of $605 $ 45,499 The cash purchase consideration is subject to working capital adjustments that will be concluded prior to October 14, 2022. The preliminary purchase price allocation includes significant judgments, assumptions and estimates to determine the fair value of assets acquired and liabilities assumed. The valuations involving the most significant assumptions, estimates and judgment are: (1) Inventory was adjusted by $1.9 million to step up inventory cost to estimated fair value. The fair value of the inventory was determined utilizing the net realizable value method, which was based on the expected selling price of the inventory to customers adjusted for related disposal costs and a profit allowance for the post-acquisition selling effort. (2) The fair value of the acquired intangible assets was determined with the assistance of a valuation specialist and include: Fair Value at Acquisition Date Estimated Useful Life Brand name $ 11,800 10 years Customer relationships 2,500 3 years Total $ 14,300
Schedule of Acquired Finite-Lived Intangible Assets	The fair value of the acquired intangible assets was determined with the assistance of a valuation specialist and include: Fair Value at Acquisition Date Annual Amortization Expense Estimated Useful Life Brand names $ 68,354 $ 6,835 10 years Customer relationships 4,855 1,214 4 years Total $ 73,209 Fair Value at Acquisition Date Estimated Useful Life Brand name $ 11,800 10 years Customer relationships 2,500 3 years Total $ 14,300 The gross amounts and accumulated amortization of acquired identifiable intangible assets with finite useful lives as of September 30, 2022 and December 31, 2021, included in intangible assets, net in the accompanying condensed consolidated balance sheets, are as follows: September 30, 2022 December 31, 2021 Useful life Weighted Average Amortization Period 2022 2022 Weighted Average Amortization Period 2021 2021 Customer relationships 4 years 2.5 years $ 20,910 2.5 years $ 24,516 Brands 10 years 8.4 years 82,746 8.9 years 100,315 Website design and software system 3 years 2.2 years 1,883 Trademarks 5 years 2.8 years 102 3.3 years 114 Total intangible assets 103,758 126,828 Less accumulated amortization (25,691) (28,541) Total intangible assets, net $ 78,067 $ 98,287
Schedule of Condensed Income Statement	The following amounts are included in the accompanying condensed consolidated statements of income for the three and nine months ended September 30, 2022 and 2021: Three Months Ended September 30, Nine Months Ended September 30, 2022 2021 2022 2021 Net sales $ 55,324 $ 62,817 $ 158,150 $ 121,075 Net income (loss) 1,425 (3,005) (1,034) (6,434)
Schedule of Business Acquisition, Pro Forma Information	The unaudited pro forma financial information below is presented to illustrate the estimated effects of the acquisition of Culture Kings and the associated financing as if they had occurred on January 1, 2020: Three Months Ended September 30, Nine Months Ended September 30, 2022 2021 2022 2021 Net sales $ 155,822 $ 161,762 $ 462,612 $ 430,967 Net income (loss) attributable to a.k.a. Brands Holding Corp. (114) 2,278 (2,801) 12,084 Net income (loss) per share, basic and diluted $ 0.00 $ 0.03 $ (0.02) $ 0.14

Prepaid Expenses and Other Cu_2

Prepaid Expenses and Other Current Assets (Tables)	9 Months Ended
	Sep. 30, 2022
Prepaid Expense and Other Assets, Current [Abstract]
Schedule of Prepaid, and Other Assets Disclosure	Prepaid expenses and other current assets are comprised of the following: September 30, December 31, Inventory prepayments $ 6,511 $ 14,251 Other 9,629 6,558 Total prepaid expenses and other current assets $ 16,140 $ 20,809

Property and Equipment, Net (Ta

Property and Equipment, Net (Tables)	9 Months Ended
	Sep. 30, 2022
Property, Plant and Equipment [Abstract]
Schedule of Property, and Equipment, Net	Property and equipment, net is comprised of the following: September 30, December 31, Furniture and fixtures $ 2,236 $ 1,305 Machinery and equipment 3,981 1,595 Computer equipment and capitalized software 5,222 2,638 Leasehold improvements 21,984 12,457 Total property and equipment 33,423 17,995 Less accumulated depreciation (7,160) (3,338) Total property and equipment, net $ 26,263 $ 14,657

Goodwill (Tables)

Goodwill (Tables)	9 Months Ended
	Sep. 30, 2022
Goodwill and Intangible Assets Disclosure [Abstract]
Schedule of Goodwill	The following table summarizes goodwill activity: Balance as of December 31, 2021 $ 363,305 Changes in foreign currency translation (36,450) Balance as of September 30, 2022 $ 326,855

Intangible Assets (Tables)

Intangible Assets (Tables)	9 Months Ended
	Sep. 30, 2022
Goodwill and Intangible Assets Disclosure [Abstract]
Schedule of Acquired Finite-Lived Intangible Assets	The fair value of the acquired intangible assets was determined with the assistance of a valuation specialist and include: Fair Value at Acquisition Date Annual Amortization Expense Estimated Useful Life Brand names $ 68,354 $ 6,835 10 years Customer relationships 4,855 1,214 4 years Total $ 73,209 Fair Value at Acquisition Date Estimated Useful Life Brand name $ 11,800 10 years Customer relationships 2,500 3 years Total $ 14,300 The gross amounts and accumulated amortization of acquired identifiable intangible assets with finite useful lives as of September 30, 2022 and December 31, 2021, included in intangible assets, net in the accompanying condensed consolidated balance sheets, are as follows: September 30, 2022 December 31, 2021 Useful life Weighted Average Amortization Period 2022 2022 Weighted Average Amortization Period 2021 2021 Customer relationships 4 years 2.5 years $ 20,910 2.5 years $ 24,516 Brands 10 years 8.4 years 82,746 8.9 years 100,315 Website design and software system 3 years 2.2 years 1,883 Trademarks 5 years 2.8 years 102 3.3 years 114 Total intangible assets 103,758 126,828 Less accumulated amortization (25,691) (28,541) Total intangible assets, net $ 78,067 $ 98,287
Schedule of Finite-Lived Intangible Assets, Future Amortization Expense	Future estimated amortization expense for acquired identifiable intangible assets is as follows: Amortization Expense Year ending December 31: Remainder of 2022 $ 2,726 2023 10,631 2024 10,127 2025 9,966 2026 8,270 Thereafter 36,347 Total amortization expense $ 78,067

Debt (Tables)

Debt (Tables)	9 Months Ended
	Sep. 30, 2022
Debt Disclosure [Abstract]
Schedule of Outstanding Debt	Outstanding debt consisted of the following: September 30, December 31, Term loan $ 106,550 $ 110,750 Revolving credit facility 25,000 — Capitalized debt issuance costs (1,616) (1,968) Total debt 129,934 108,782 Less current portion (5,600) (5,600) Total long-term debt $ 124,334 $ 103,182

Leases (Tables)

Leases (Tables)	9 Months Ended
	Sep. 30, 2022
Leases [Abstract]
Schedule of Operating Lease Cost	The Company’s operating lease costs were as follows: Three Months Ended September 30, Nine Months Ended September 30, 2022 2021 2022 2021 Operating lease costs $ 2,180 $ 1,779 $ 6,691 $ 3,925 Variable lease costs 145 102 463 279 Short-term lease costs 91 35 312 85 Total lease costs $ 2,416 $ 1,916 $ 7,466 $ 4,289
Schedule of Supplemental Information Related to Operating Leases	Supplemental cash flow information relating to the Company’s operating leases was as follows: Nine Months Ended September 30, 2022 2021 Cash paid for operating lease liabilities $ 4,145 $ 3,692 Operating lease right-of-use assets obtained in exchange for new operating lease liabilities 21,987 2,631 Other information relating to the Company’s operating leases was as follows: September 30, December 31, Weighted-average remaining lease term 7.6 years 6.1 years Weighted-average discount rate 4.3% 3.9%
Schedule of Operating Lease Maturity	As of September 30, 2022, the maturities of operating lease liabilities were as follows: Remainder of 2022 $ 696 2023 9,155 2024 6,419 2025 5,741 2026 4,963 Thereafter 22,174 Total remaining lease payments 49,148 Less: imputed interest 8,086 Total operating lease liabilities 41,062 Less: current portion (6,034) Long-term operating lease liabilities $ 35,028

Accrued Liabilities (Tables)

Accrued Liabilities (Tables)	9 Months Ended
	Sep. 30, 2022
Payables and Accruals [Abstract]
Schedule of Accrued Liabilities	Accrued liabilities consisted of the following: September 30, December 31, Accrued salaries and other benefits $ 8,275 $ 11,746 Accrued freight costs 3,687 9,199 Accrued sales taxes 24,938 20,008 Accrued marketing costs 4,448 2,543 Accrued professional services 2,800 1,698 Other accrued liabilities 5,638 8,181 Total accrued liabilities $ 49,786 $ 53,375

Equity-based Compensation (Tabl

Equity-based Compensation (Tables)	9 Months Ended
	Sep. 30, 2022
Share-Based Payment Arrangement [Abstract]
Schedule of Share-based Payment Arrangement, Option, Activity	A summary of the Company's time-based stock option activity under the 2021 Plan was as follows: Number of Options Weighted Average Exercise Price Weighted Average Remaining Contractual Term Aggregate Intrinsic Value Balance as of December 31, 2021 273,026 $ 9.50 9.73 $ — Granted 234,453 3.97 Exercised — — Forfeited/Repurchased — — Balance as of September 30, 2022 507,479 $ 6.95 9.29 $ — Vested as of September 30, 2022 73,603 8.98
Schedule of Share-based Payment Award, Stock Options, Valuation Assumptions	While there were no stock options granted under the 2021 Plan during the three months ended September 30, 2022, the assumptions that the Company used to determine the grant date fair value of stock options granted under the 2021 Plan during the three and nine months ended September 30, 2021 and the nine months ended September 30, 2022 were as follows, presented on a weighted-average basis: Three Months Ended September 30, Nine Months Ended September 30, 2021 2022 2021 Risk free interest rate 1.00 % 2.96 % 1.00 % Expected volatility 51.32 % 65.34 % 51.32 % Expected dividend yield — % — % — % Expected term 6.08 years 5.85 years 6.08 years While there were no time-based incentive units granted under the 2018 Plan during the three and nine months ended September 30, 2022 or during the three months ended September 30, 2021, the assumptions that the Company used to determine the grant date fair value of time-based incentive units during the nine months ended September 30, 2021 were as follows, presented on a weighted-average basis: Nine Months Ended September 30, 2021 Risk free interest rate 0.10 % Expected volatility 45.00 % Expected dividend yield — % Expected term 1.41 years
Schedule of Share-based Payment Arrangement, Restricted Stock Unit, Activity	A summary of the Company's RSU activity under the 2021 Plan was as follows: Number of Shares Weighted Average Grant Date Fair Value Balance as of December 31, 2021 915,480 $ 10.04 Granted 566,730 4.30 Vested (207,511) 9.87 Forfeited/Repurchased (153,832) 9.70 Balance as of September 30, 2022 1,120,867 $ 7.22
Schedule of Share-Based Payment Arrangement, Outstanding Award, Activity, Excluding Option	The following table summarizes time-based incentive unit activity under the 2018 Plan: Number of Units Weighted Average Grant Date Fair Value Weighted Average Participation Threshold Aggregate Intrinsic Value Balance as of December 31, 2021 5,975,813 $ 1.16 $ 3.04 $ 14,162 Granted — — — Vested (1,975,068) 1.22 3.17 Forfeited/Repurchased (100,646) 0.46 1.83 Balance as of September 30, 2022 3,900,099 $ 1.29 $ 3.00 $ — Vested as of September 30, 2022 5,337,338
Schedule of Summarizes The Company’s Equity-based Compensation Expense	The following table summarizes the Company’s equity-based compensation expense by award type for all Plans: Three Months Ended September 30, Nine Months Ended September 30, 2022 2021 2022 2021 Stock options $ 146 $ 8 $ 359 $ 8 RSUs 682 52 1,865 52 ESPP purchase rights 110 — 110 — Time-based incentive units 648 619 2,114 1,751 Performance-based incentive units — 4,903 — 4,903 Total $ 1,586 $ 5,582 $ 4,448 $ 6,714

Net Loss Per Share (Tables)

Net Loss Per Share (Tables)	9 Months Ended
	Sep. 30, 2022
Earnings Per Share [Abstract]
Schedule of Earnings Per Share, Basic and Diluted	The following table sets forth the computation of basic and diluted net loss per share and a reconciliation of the weighted average number of shares outstanding: Three Months Ended September 30, Nine Months Ended September 30, 2022 2021 2022 2021 Numerator: Net loss attributable to a.k.a. Brands Holding Corp. $ (114) $ (9,894) $ (2,801) $ (5,991) Denominator: Weighted-average common shares outstanding, basic and diluted 128,686,319 88,368,709 128,663,950 81,401,682 Net loss per share: Net loss per share, basic and diluted $ 0.00 $ (0.11) $ (0.02) $ (0.07)

Organization and Description _2

Organization and Description of Business - Initial Public Offering (Details) - USD ($) $ / shares in Units, $ in Thousands	1 Months Ended	9 Months Ended
	Sep. 30, 2021	Sep. 30, 2022	Sep. 30, 2021
Subsidiary, Sale of Stock [Line Items]
Payment of deferred offering costs		$ 1,142	$ 0
IPO
Subsidiary, Sale of Stock [Line Items]
Number of shares issued in transaction (in shares)	10,000,000
Sale of stock (in dollars per share)	$ 11		$ 11
Proceeds from issuance of units	$ 95,700
Underwriting discounts and commissions	6,600
Payment of deferred offering costs	$ 7,700

Organization and Description _3

Organization and Description of Business - Reorganization Transactions (Details) $ in Thousands, $ in Millions				1 Months Ended
	Aug. 19, 2021 AUD ($)	May 21, 2021 shares	Mar. 31, 2021 USD ($)	Sep. 30, 2021 AUD ($)	Mar. 31, 2021	Aug. 18, 2021
Culture Kings
Business Acquisition [Line Items]
Equity interest number of shares issued (in shares) | shares		21,809,804
Percent of ownership acquired			55%		55%
Total consideration			$ 369,770
P&P Holdings, LP
Business Acquisition [Line Items]
Percent of ownership acquired	6%			27.30%
Total consideration	$ 5			$ 22.8
Culture Kings
Business Acquisition [Line Items]
Ownership by parent, percent			55%		55%
Equity interest owned percentage			45%		45%
Culture Kings Business | Culture Kings
Business Acquisition [Line Items]
Ownership percent					100%
P&P Holdings, LP
Business Acquisition [Line Items]
Ownership by parent, percent						66.70%
Equity interest owned percentage						33.30%

Organization and Description _4

Organization and Description of Business - Refinancing (Details) - Subsidiary - Affiliated Entity - USD ($)	Sep. 30, 2021	Mar. 31, 2021
Senior Subordinated Notes
Debt Instrument [Line Items]
Face amount		$ 25,000,000
Senior Secured Term Loan Facility | Term loan
Debt Instrument [Line Items]
Face amount	$ 100,000,000	125,000,000
Revolving Credit Facility | Line of Credit
Debt Instrument [Line Items]
Maximum borrowing capacity	$ 50,000,000	$ 25,000,000

Organization and Description _5

Organization and Description of Business - Historical Units (Details)	1 Months Ended
	Sep. 30, 2021
Directors And Members
Collaborative Arrangement and Arrangement Other than Collaborative [Line Items]
Reverse split factor	61.25%

Significant Accounting Polici_4

Significant Accounting Policies - Revenue Recognition - Narrative (Details) - USD ($) $ in Thousands	3 Months Ended		9 Months Ended
	Sep. 30, 2022	Sep. 30, 2021	Sep. 30, 2022	Sep. 30, 2021	Dec. 31, 2021	Dec. 31, 2020
Disaggregation of Revenue [Line Items]
Sales returns reserve	$ 6,150		$ 6,150		$ 6,887	$ 3,517
Breakage Of Online Credit And Gift Cards
Disaggregation of Revenue [Line Items]
Revenue recognized	$ 0	$ 100	$ 100	$ 100
Minimum
Disaggregation of Revenue [Line Items]
Refund period			30 days
Maximum
Disaggregation of Revenue [Line Items]
Refund period			45 days

Significant Accounting Polici_5

Significant Accounting Policies - Schedule Of Sales Return Reserve (Details) - USD ($) $ in Thousands	9 Months Ended	12 Months Ended
	Sep. 30, 2022	Dec. 31, 2021
Sales Return Reserve
Balance beginning period	$ 6,887	$ 3,517
Returns	(78,929)	(80,915)
Allowance	78,192	84,285
Balance ending period	$ 6,150	$ 6,887

Significant Accounting Polici_6

Significant Accounting Policies - Revenue Disaggregation Schedule (Details) - USD ($) $ in Thousands	3 Months Ended		9 Months Ended
	Sep. 30, 2022	Sep. 30, 2021	Sep. 30, 2022	Sep. 30, 2021
Disaggregation of Revenue [Line Items]
Net sales	$ 155,822	$ 161,762	$ 462,612	$ 379,768
U.S.
Disaggregation of Revenue [Line Items]
Net sales	82,172	76,435	242,117	190,470
Australia
Disaggregation of Revenue [Line Items]
Net sales	57,943	63,831	166,377	142,163
Rest of world
Disaggregation of Revenue [Line Items]
Net sales	$ 15,707	$ 21,496	$ 54,118	$ 47,135

Significant Accounting Polici_7

Significant Accounting Policies - Segment Information (Details)	9 Months Ended
	Sep. 30, 2022 segment
Accounting Policies [Abstract]
Number of operating segments	5
Number of reportable segments	1

Acquisitions - Narrative (Detai

Acquisitions - Narrative (Details) $ / shares in Units, $ in Millions						1 Months Ended		3 Months Ended		9 Months Ended		12 Months Ended
	Oct. 14, 2021 USD ($) shares	Aug. 19, 2021 AUD ($)	May 21, 2021 USD ($) shares	Mar. 31, 2021 USD ($)	Mar. 31, 2021 AUD ($)	Sep. 30, 2021 USD ($)	Sep. 30, 2021 AUD ($)	Sep. 30, 2022 USD ($) $ / shares	Sep. 30, 2021 USD ($)	Sep. 30, 2022 USD ($) $ / shares	Sep. 30, 2021 USD ($)	Dec. 31, 2021 USD ($)	Aug. 18, 2021	Mar. 31, 2021 AUD ($)
Business Acquisition [Line Items]
Goodwill								$ 326,855,000		$ 326,855,000		$ 363,305,000
Acquisition of businesses, net of cash acquired										$ 0	$ 226,228,000
Common stock par value (in dollars per share) | $ / shares								$ 0.001		$ 0.001
Purchase of Petal & Pup noncontrolling interest									$ 20,198,000
Noncontrolling Interest
Business Acquisition [Line Items]
Purchase of Petal & Pup noncontrolling interest									9,599,000
Additional Paid-In Capital
Business Acquisition [Line Items]
Purchase of Petal & Pup noncontrolling interest									10,599,000
Culture Kings
Business Acquisition [Line Items]
Equity interest owned percentage				45%										45%
Ownership by parent, percent				55%										55%
P&P Holdings, LP
Business Acquisition [Line Items]
Equity interest owned percentage													33.30%
Ownership by parent, percent													66.70%
Culture Kings
Business Acquisition [Line Items]
Percent of ownership acquired				55%										55%
Upfront cash consideration				$ 235,900,000	$ 307.4
Fair value of noncontrolling interest				142,717,000										$ 186
Acquisition costs												3,300,000
Goodwill				264,549,000
Goodwill deductible for tax purposes				$ 0
Price multiple EBITDA				6	6
Total consideration				$ 369,770,000
Acquisition of businesses, net of cash acquired				227,053,000
Cash acquired from acquisition				$ 8,831,000
Equity interest number of shares issued (in shares) | shares			21,809,804
Net sales								$ 55,324,000	62,817,000	$ 158,150,000	121,075,000
Net loss								(1,425,000)	3,005,000	1,034,000	$ 6,434,000
Issuance of common stock upon settlement of equity awards, net of shares withheld			$ 132,300,000						132,278,000
Culture Kings | Additional Paid-In Capital
Business Acquisition [Line Items]
Issuance of common stock upon settlement of equity awards, net of shares withheld									$ 132,256,000
Third Estate LLC (mnml)
Business Acquisition [Line Items]
Acquisition costs												$ 1,300,000
Goodwill	$ 29,990,000
Goodwill deductible for tax purposes	0
Total consideration	46,100,000
Acquisition of businesses, net of cash acquired	28,200,000
Cash acquired from acquisition	605,000
Equity interests issued and issuable	$ 17,300,000
Equity interest number of shares issued (in shares) | shares	2,057,695
Net sales								9,600,000		29,600,000
Net loss								$ 500,000		$ 700,000
P&P Holdings, LP
Business Acquisition [Line Items]
Percent of ownership acquired		6%				27.30%	27.30%		27.30%		27.30%
Total consideration		$ 5					$ 22.8
P&P Holdings, LP | Noncontrolling Interest
Business Acquisition [Line Items]
Purchase of Petal & Pup noncontrolling interest						$ 9,600,000
P&P Holdings, LP | Additional Paid-In Capital
Business Acquisition [Line Items]
Purchase of Petal & Pup noncontrolling interest						$ 10,600,000

Acquisitions - Schedule of Asse

Acquisitions - Schedule of Assets Acquired and Liabilities Assumed (Details) $ in Thousands, $ in Millions			9 Months Ended
	Oct. 14, 2021 USD ($)	Mar. 31, 2021 USD ($)	Sep. 30, 2022 USD ($)	Sep. 30, 2021 USD ($)	Dec. 31, 2021 USD ($)	Mar. 31, 2021 AUD ($)
Purchase consideration:
Total purchase price, net of cash acquired of $8,831			$ 0	$ 226,228
Identifiable net assets acquired:
Goodwill			$ 326,855		$ 363,305
Culture Kings
Purchase consideration:
Total purchase price, net of cash acquired of $8,831		$ 227,053
Cash acquired from acquisition		8,831
Fair value of noncontrolling interest		142,717				$ 186
Total consideration		369,770
Identifiable net assets acquired:
Account receivable, net		625
Inventory		62,937
Prepaid expenses and other current assets		4,800
Property and equipment, net		8,048
Intangible assets, net		73,209
Operating lease right-of-use assets		24,299
Accounts payable		(13,449)
Deferred revenue		(141)
Income taxes payable		(1,778)
Other current liabilities		(2,533)
Operating lease liabilities		(24,299)
Deferred income taxes, net		(25,439)
Accrued liabilities, non-current		(1,058)
Net assets acquired		105,221
Goodwill		264,549
Inventory adjustment		$ 15,100
Third Estate LLC (mnml)
Purchase consideration:
Total purchase price, net of cash acquired of $8,831	$ 28,200
Cash acquired from acquisition	605
Total consideration	46,100
Identifiable net assets acquired:
Account receivable, net	68
Inventory	7,321
Prepaid expenses and other current assets	1,838
Other assets	15
Intangible assets, net	14,300
Accounts payable	(504)
Deferred revenue	(164)
Accrued liabilities	(1,794)
Assumed loan	(1,312)
Sales and use tax liability	(1,100)
Deferred income taxes, net	(3,159)
Net assets acquired	15,509
Goodwill	29,990
Total purchase price, net of cash acquired	45,499
Inventory adjustment	$ 1,900

Acquisitions - Schedule of Inta

Acquisitions - Schedule of Intangible Assets Acquired (Details) - USD ($) $ in Thousands			9 Months Ended
	Oct. 14, 2021	Mar. 31, 2021	Sep. 30, 2022	Sep. 30, 2021
Acquired Finite-Lived Intangible Assets [Line Items]
Annual Amortization Expense			$ 11,252	$ 9,631
Culture Kings
Acquired Finite-Lived Intangible Assets [Line Items]
Fair Value at Acquisition Date		$ 73,209
Culture Kings | Brand names
Acquired Finite-Lived Intangible Assets [Line Items]
Fair Value at Acquisition Date		68,354
Annual Amortization Expense		$ 6,835
Estimated Useful Life		10 years
Culture Kings | Customer relationships
Acquired Finite-Lived Intangible Assets [Line Items]
Fair Value at Acquisition Date		$ 4,855
Annual Amortization Expense		$ 1,214
Estimated Useful Life		4 years
Third Estate LLC (mnml)
Acquired Finite-Lived Intangible Assets [Line Items]
Fair Value at Acquisition Date	$ 14,300
Third Estate LLC (mnml) | Brand names
Acquired Finite-Lived Intangible Assets [Line Items]
Fair Value at Acquisition Date	$ 11,800
Estimated Useful Life	10 years
Third Estate LLC (mnml) | Customer relationships
Acquired Finite-Lived Intangible Assets [Line Items]
Fair Value at Acquisition Date	$ 2,500
Estimated Useful Life	3 years

Acquisitions - Accompanying Con

Acquisitions - Accompanying Condensed Consolidated Statement Of Income (Details) - Culture Kings - USD ($) $ in Thousands	3 Months Ended		9 Months Ended
	Sep. 30, 2022	Sep. 30, 2021	Sep. 30, 2022	Sep. 30, 2021
Business Acquisition [Line Items]
Net sales	$ 55,324	$ 62,817	$ 158,150	$ 121,075
Net income (loss)	$ 1,425	$ (3,005)	$ (1,034)	$ (6,434)

Acquisitions - Pro Forma Financ

Acquisitions - Pro Forma Financial Information (Details) - Culture Kings - USD ($) $ / shares in Units, $ in Thousands	3 Months Ended		9 Months Ended
	Sep. 30, 2022	Sep. 30, 2021	Sep. 30, 2022	Sep. 30, 2021
Business Acquisition [Line Items]
Net sales	$ 155,822	$ 161,762	$ 462,612	$ 430,967
Net income (loss) attributable to a.k.a. Brands Holding Corp.	$ (114)	$ 2,278	$ (2,801)	$ 12,084
Net income (loss) per share, basic (in dollars per share)	$ 0	$ 0.03	$ (0.02)	$ 0.14
Net income (loss) per share, diluted (in dollars per share)	$ 0	$ 0.03	$ (0.02)	$ 0.14

Prepaid Expenses and Other Cu_3

Prepaid Expenses and Other Current Assets (Details) - USD ($) $ in Thousands	Sep. 30, 2022	Dec. 31, 2021
Prepaid Expense and Other Assets, Current [Abstract]
Inventory prepayments	$ 6,511	$ 14,251
Other	9,629	6,558
Total prepaid expenses and other current assets	$ 16,140	$ 20,809

Property and Equipment, Net (De

Property and Equipment, Net (Details) - USD ($) $ in Thousands	3 Months Ended		9 Months Ended
	Sep. 30, 2022	Sep. 30, 2021	Sep. 30, 2022	Sep. 30, 2021	Dec. 31, 2021
Property, Plant and Equipment [Line Items]
Total property and equipment	$ 33,423		$ 33,423		$ 17,995
Less accumulated depreciation	(7,160)		(7,160)		(3,338)
Total property and equipment, net	26,263		26,263		14,657
Depreciation and amortization expense	1,400	$ 900	4,100	$ 1,700
Furniture and fixtures
Property, Plant and Equipment [Line Items]
Total property and equipment	2,236		2,236		1,305
Machinery and equipment
Property, Plant and Equipment [Line Items]
Total property and equipment	3,981		3,981		1,595
Computer equipment and capitalized software
Property, Plant and Equipment [Line Items]
Total property and equipment	5,222		5,222		2,638
Leasehold improvements
Property, Plant and Equipment [Line Items]
Total property and equipment	$ 21,984		$ 21,984		$ 12,457

Goodwill (Details)

Goodwill (Details) - USD ($)	9 Months Ended	12 Months Ended
	Sep. 30, 2022	Dec. 31, 2021
Goodwill and Intangible Assets Disclosure [Abstract]
Goodwill	$ 326,855,000	$ 363,305,000
Goodwill impairment	0	0
Goodwill [Roll Forward]
Goodwill, beginning balance	363,305,000
Changes in foreign currency translation	(36,450,000)
Goodwill, ending balance	$ 326,855,000	$ 363,305,000

Intangible Assets - Acquired In

Intangible Assets - Acquired Intangible Assets (Details) - USD ($) $ in Thousands	9 Months Ended	12 Months Ended
	Sep. 30, 2022	Dec. 31, 2021
Acquired Finite-Lived Intangible Assets [Line Items]
Total intangible assets	$ 103,758	$ 126,828
Less accumulated amortization	(25,691)	(28,541)
Total intangible assets, net	$ 78,067	$ 98,287
Customer relationships
Acquired Finite-Lived Intangible Assets [Line Items]
Useful life	4 years
Weighted Average Amortization Period	2 years 6 months	2 years 6 months
Total intangible assets	$ 20,910	$ 24,516
Brands
Acquired Finite-Lived Intangible Assets [Line Items]
Useful life	10 years
Weighted Average Amortization Period	8 years 4 months 24 days	8 years 10 months 24 days
Total intangible assets	$ 82,746	$ 100,315
Website design and software system
Acquired Finite-Lived Intangible Assets [Line Items]
Useful life	3 years
Weighted Average Amortization Period		2 years 2 months 12 days
Total intangible assets		$ 1,883
Trademarks
Acquired Finite-Lived Intangible Assets [Line Items]
Useful life	5 years
Weighted Average Amortization Period	2 years 9 months 18 days	3 years 3 months 18 days
Total intangible assets	$ 102	$ 114

Intangible Assets - Narrative (

Intangible Assets - Narrative (Details) - USD ($) $ in Millions	3 Months Ended		9 Months Ended
	Sep. 30, 2022	Sep. 30, 2021	Sep. 30, 2022	Sep. 30, 2021
Goodwill and Intangible Assets Disclosure [Abstract]
Amortization expense	$ 3.2	$ 3.7	$ 11.3	$ 9.9

Intangible Assets - Future Amor

Intangible Assets - Future Amortization Expense (Details) - USD ($) $ in Thousands	Sep. 30, 2022	Dec. 31, 2021
Goodwill and Intangible Assets Disclosure [Abstract]
Remainder of 2022	$ 2,726
2023	10,631
2024	10,127
2025	9,966
2026	8,270
Thereafter	36,347
Total intangible assets, net	$ 78,067	$ 98,287

Debt - Princess Polly Operating

Debt - Princess Polly Operating Line of Credit (Details) - Princess Polly - Affiliated Entity - USD ($)	Sep. 30, 2022	Dec. 31, 2020
Line of Credit
Line of Credit Facility [Line Items]
Maximum borrowing capacity	$ 15,400,000
Amount outstanding		$ 6,200,000
Letter of Credit | Line of Credit
Line of Credit Facility [Line Items]
Amount outstanding		$ 800,000

Debt - Rebdolls Revolving Line

Debt - Rebdolls Revolving Line of Credit (Details) - Revolving Credit Facility - Bank Of America, N.A - Rebdoll - Line of Credit - Affiliated Entity - USD ($)	Sep. 30, 2022	Dec. 31, 2020
Line of Credit Facility [Line Items]
Maximum borrowing capacity	$ 500,000
Amount outstanding		$ 200,000

Debt - Debt Financing For The C

Debt - Debt Financing For The Culture Kings Acquisition (Details) - USD ($)		9 Months Ended
	Mar. 31, 2021	Sep. 30, 2021	Sep. 30, 2022	Dec. 31, 2021
Line of Credit Facility [Line Items]
Proceeds from issuance of debt, net of issuance costs		$ 242,735,000
Outstanding amount			$ 129,934,000	$ 108,782,000
Affiliated Entity | Polly Holdco Pty Lrd. (Polly)
Line of Credit Facility [Line Items]
Outstanding amount	$ 144,100,000
Loan fees	5,900,000
Debt issuance costs	6,900,000
Term loan | Affiliated Entity | Polly Holdco Pty Lrd. (Polly)
Line of Credit Facility [Line Items]
Face amount	125,000,000
Term loan | Affiliated Entity | Polly Holdco Pty Lrd. (Polly) | Term Loan And Senior Subordinated notes
Line of Credit Facility [Line Items]
Debt issuance costs	5,900,000
Line of Credit | Affiliated Entity | Polly Holdco Pty Lrd. (Polly) | Revolving Credit Facility
Line of Credit Facility [Line Items]
Maximum borrowing capacity	25,000,000
Debt issuance costs, line of credit	$ 1,000,000
Debt issuance cost, amortization period	6 years
Senior Subordinated Notes | Affiliated Entity | Polly Holdco Pty Lrd. (Polly)
Line of Credit Facility [Line Items]
Proceeds from issuance of debt, net of issuance costs	$ 25,000,000

Debt - Senior Secured Credit Fa

Debt - Senior Secured Credit Facility (Details) - USD ($)		1 Months Ended					9 Months Ended
	Sep. 24, 2021	Mar. 31, 2022	Jan. 31, 2022	Nov. 30, 2021	Oct. 31, 2021	Sep. 30, 2021	Sep. 30, 2022	Sep. 30, 2021	Dec. 31, 2021
Debt Instrument [Line Items]
Proceeds from line of credit, net of issuance costs							$ 25,000,000	$ 14,150,000
Debt issuance costs, net							$ 1,616,000		$ 1,968,000
Senior Secured Credit Facility | Affiliated Entity
Debt Instrument [Line Items]
Net leverage ratio (greater than)	3.50
Fixed charge coverage ratio, maximum	1.25
Debt issuance costs	$ 2,700,000
Senior Secured Credit Facility | Affiliated Entity | Leverage Ratio Exceeds 2.75
Debt Instrument [Line Items]
Net leverage ratio (greater than)	2.75
Percent of excess cash flow	50%
Senior Secured Credit Facility | Affiliated Entity | Leverage Ratio Greater Than Or Equal 2.25
Debt Instrument [Line Items]
Net leverage ratio (greater than)	2.25
Percent of excess cash flow	25%
Senior Secured Credit Facility | Term loan
Debt Instrument [Line Items]
Prepayment penalty						$ 4,500,000
Write off of deferred debt issuance cost						$ 6,400,000
Senior Secured Credit Facility | Term loan | Affiliated Entity
Debt Instrument [Line Items]
Face amount	$ 100,000,000
Additional borrowing capacity (up to)	$ 50,000,000
Debt instrument, term	5 years
Amortized annual payments percentage, year one	5%
Amortized annual payments percentage, year two	5%
Amortized annual payments percentage, year three	7.50%
Amortized annual payments percentage, year four	7.50%
Amortized annual payments percentage, year five	10%
Net leverage ratio (greater than)	2.75
Basis spread on variable rate	3.25%
Debt issuance costs	$ 1,800,000
Senior Secured Credit Facility | Line of Credit | Revolving Credit Facility
Debt Instrument [Line Items]
Proceeds from line of credit, net of issuance costs		$ 10,000,000	$ 15,000,000	$ 12,000,000	$ 15,000,000
Interest rate for borrowings		3.60%	3.52%		3.37%		6.42%
Debt issuance costs, net					$ 300,000
Senior Secured Credit Facility | Line of Credit | Affiliated Entity
Debt Instrument [Line Items]
Debt issuance cost, amortization period	5 years
Senior Secured Credit Facility | Line of Credit | Affiliated Entity | Revolving Credit Facility
Debt Instrument [Line Items]
Maximum borrowing capacity	$ 50,000,000
Debt instrument, term	5 years
Net leverage ratio (greater than)	2.75
Debt issuance costs, line of credit	$ 900,000
Senior Secured Credit Facility | Line of Credit | Affiliated Entity | Revolving Credit Facility | Minimum
Debt Instrument [Line Items]
Unused amounts fee under the revolver, percent	0.25%
Senior Secured Credit Facility | Line of Credit | Affiliated Entity | Revolving Credit Facility | Maximum
Debt Instrument [Line Items]
Unused amounts fee under the revolver, percent	0.35%
Senior Secured Credit Facility | Line of Credit | Affiliated Entity | Revolving Credit Facility | LIBOR
Debt Instrument [Line Items]
Basis spread on variable rate	3.25%

Debt - Total Debt and Interest

Debt - Total Debt and Interest (Details) - USD ($) $ in Thousands	3 Months Ended		9 Months Ended
	Sep. 30, 2022	Sep. 30, 2021	Sep. 30, 2022	Sep. 30, 2021	Dec. 31, 2021
Debt Instrument [Line Items]
Capitalized debt issuance costs	$ (1,616)		$ (1,616)		$ (1,968)
Total debt	129,934		129,934		108,782
Less current portion	(5,600)		(5,600)		(5,600)
Total long-term debt	124,334		124,334		103,182
Interest expense	1,800	$ 4,100	4,500	$ 8,300
Term loan
Debt Instrument [Line Items]
Long-term debt, gross	106,550		106,550		110,750
Revolving Credit Facility
Debt Instrument [Line Items]
Long-term debt, gross	$ 25,000		$ 25,000		$ 0

Leases - Narrative (Details)

Leases - Narrative (Details) $ in Thousands	9 Months Ended
	Sep. 30, 2022 USD ($)	Jan. 31, 2022 USD ($) squareFeet
Lessee, Lease, Description [Line Items]
Lease first year annual cash payment	$ 9,155
Forum Shops, LLC
Lessee, Lease, Description [Line Items]
Area of leased space | squareFeet		13,425
Lease first year annual cash payment		$ 1,700
Annual cash payments increased rate		3%
Minimum
Lessee, Lease, Description [Line Items]
Remaining lease term	1 year
Extension options	6 months
Maximum
Lessee, Lease, Description [Line Items]
Remaining lease term	10 years
Extension options	3 years

Leases - Operating Lease Costs

Leases - Operating Lease Costs (Details) - USD ($) $ in Thousands	3 Months Ended		9 Months Ended
	Sep. 30, 2022	Sep. 30, 2021	Sep. 30, 2022	Sep. 30, 2021
Leases [Abstract]
Operating lease costs	$ 2,180	$ 1,779	$ 6,691	$ 3,925
Variable lease costs	145	102	463	279
Short-term lease costs	91	35	312	85
Total lease costs	$ 2,416	$ 1,916	$ 7,466	$ 4,289

Leases - Supplemental Cash Flow

Leases - Supplemental Cash Flow Information (Details) - USD ($) $ in Thousands	9 Months Ended
	Sep. 30, 2022	Sep. 30, 2021
Leases [Abstract]
Cash paid for operating lease liabilities	$ 4,145	$ 3,692
Operating lease right-of-use assets obtained in exchange for new operating lease liabilities	$ 21,987	$ 2,631

Leases - Other Information Rela

Leases - Other Information Relating To The Company’s Operating Leases (Details)	Sep. 30, 2022	Dec. 31, 2021
Leases [Abstract]
Weighted-average remaining lease term	7 years 7 months 6 days	6 years 1 month 6 days
Weighted-average discount rate	4.30%	3.90%

Leases - Operating Lease Maturi

Leases - Operating Lease Maturity (Details) - USD ($) $ in Thousands	Sep. 30, 2022	Dec. 31, 2021
Leases [Abstract]
Remainder of 2022	$ 696
2023	9,155
2024	6,419
2025	5,741
2026	4,963
Thereafter	22,174
Total remaining lease payments	49,148
Less: imputed interest	8,086
Total operating lease liabilities	41,062
Less: current portion	(6,034)	$ (5,721)
Long-term operating lease liabilities	$ 35,028	$ 21,370

Income Taxes - Narrative (Detai

Income Taxes - Narrative (Details) - USD ($) $ in Thousands	3 Months Ended		9 Months Ended
	Sep. 30, 2022	Sep. 30, 2021	Sep. 30, 2022	Sep. 30, 2021
Income Tax Disclosure [Abstract]
Income tax expense (benefit)	$ 98	$ (4,331)	$ (204)	$ (2,625)
Effective income tax rate	612.50%		6.80%

Accrued Liabilities (Details)

Accrued Liabilities (Details) - USD ($) $ in Thousands	Sep. 30, 2022	Dec. 31, 2021
Payables and Accruals [Abstract]
Accrued salaries and other benefits	$ 8,275	$ 11,746
Accrued freight costs	3,687	9,199
Accrued sales taxes	24,938	20,008
Accrued marketing costs	4,448	2,543
Accrued professional services	2,800	1,698
Other accrued liabilities	5,638	8,181
Total accrued liabilities	$ 49,786	$ 53,375

Equity-based Compensation - Nar

Equity-based Compensation - Narrative (Details) $ in Millions	1 Months Ended	3 Months Ended			6 Months Ended	9 Months Ended
	Sep. 30, 2021 shares	Sep. 30, 2022 USD ($) shares	Mar. 31, 2022	Sep. 30, 2021 shares	Sep. 30, 2022 USD ($)	Sep. 30, 2022 USD ($) shares	Sep. 30, 2021 shares	Dec. 31, 2018 shares
Stock options
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Expiration period	10 years
ESPP purchase rights
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Granted (in shares)		0		0		0	0
RSUs
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Weighted average period (in years)						2 years 9 months 18 days
Vesting period			4 years		3 years
Total unrecognized compensation cost | $		$ 7.6			$ 7.6	$ 7.6
Granted (in shares)						566,730
Time-based incentive units
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Unrecognized compensation cost | $		$ 4.8			$ 4.8	$ 4.8
Weighted average period (in years)						2 years
Vesting period						4 years
Granted (in shares)						0
Performance-Based Incentive Units
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Return multiple		3			3	3
2021 Omnibus Incentive Plan | Stock options
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Number of shares reserved for issuance (in shares)	4,900,269			4,900,269			4,900,269
Annual increase of shares authorized for issuance (percent)	1%
Unrecognized compensation cost | $		$ 1.5			$ 1.5	$ 1.5
Weighted average period (in years)						2 years 9 months 18 days
2021 Employee Stock Purchase Plan | ESPP purchase rights
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Number of shares reserved for issuance (in shares)	1,225,067			1,225,067			1,225,067
Annual increase of shares authorized for issuance (percent)	1%
Percentage on share price issued	85%
2018 Stock and Incentive Compensation Plan | Incentive Units
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Number of shares reserved for issuance (in shares)								16,475,735
2018 Stock and Incentive Compensation Plan | Time-based incentive units
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Granted (in shares)		0		0		0

Equity-based Compensation - Sto

Equity-based Compensation - Stock Options (Details) - USD ($) $ in Thousands	9 Months Ended	12 Months Ended
	Sep. 30, 2022	Dec. 31, 2021
Number of Options
Beginning balance (in shares)	507,479	273,026
Granted (in shares)	234,453
Exercised (in shares)	0
Forfeited/Repurchased (in shares)	0
Ending balance (in shares)	507,479	273,026
Ending balance, Vested (in shares)	73,603
Weighted Average Exercise Price
Beginning balance (in dollars per share)	$ 9.50
Granted (in dollars per share)	3.97
Exercised (in dollars per share)	$ 0
Forfeited/Repurchased (in dollars per share)	0
Ending balance (in dollars per share)	$ 6.95	$ 9.50
Weighted Average Remaining Contractual Term	9 years 3 months 14 days	9 years 8 months 23 days
Vested, Weighted Average Remaining Contractual Term	8 years 11 months 23 days
Aggregate Intrinsic Value	$ 0	$ 0

Equity-based Compensation - Ass

Equity-based Compensation - Assumptions (Details)	3 Months Ended	9 Months Ended
	Sep. 30, 2021	Sep. 30, 2022	Sep. 30, 2021
Stock options
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Risk free interest rate	1%	2.96%	1%
Expected volatility	51.32%	65.34%	51.32%
Expected dividend yield	0%	0%	0%
Expected term	6 years 29 days	5 years 10 months 6 days	6 years 29 days
Time-based incentive units
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Risk free interest rate			0.10%
Expected volatility			45%
Expected dividend yield			0%
Expected term			1 year 4 months 28 days

Equity-based Compensation - Res

Equity-based Compensation - Restricted Stock Units (Details) - RSUs	9 Months Ended
	Sep. 30, 2022 $ / shares shares
Number of Shares
Beginning balance (in shares) | shares	915,480
Granted (in shares) | shares	566,730
Vested (in shares) | shares	(207,511)
Forfeited/Repurchased (in shares) | shares	(153,832)
Ending balance (in shares) | shares	1,120,867
Weighted Average Grant Date Fair Value
Beginning balance (in dollars per share) | $ / shares	$ 10.04
Granted (in dollars per share) | $ / shares	4.30
Vested (in dollars per share) | $ / shares	9.87
Forfeited/Repurchased (in dollars per share) | $ / shares	9.70
Ending balance (in dollars per share) | $ / shares	$ 7.22

Equity-based Compensation - Inc

Equity-based Compensation - Incentive Units (Details) - Time-based incentive units $ / shares in Units, $ in Thousands	9 Months Ended
	Sep. 30, 2022 USD ($) $ / shares shares	Dec. 31, 2021 USD ($)
Number of Units
Beginning balance (in shares) | shares	5,975,813
Granted (in shares) | shares	0
Vested (in shares) | shares	(1,975,068)
Forfeited/Repurchased (in shares) | shares	(100,646)
Ending balance (in shares) | shares	3,900,099
Vested (in shares) | shares	5,337,338
Weighted Average Grant Date Fair Value
Beginning balance (in dollars per share)	$ 1.16
Granted (in dollars per share)	0
Vested (in dollars per share)	1.22
Forfeited/Repurchased (in dollars per share)	0.46
Ending balance (in dollars per share)	1.29
Weighted Average Participation Threshold
Beginning of the period (in dollars per share)	3.04
Granted (in dollars per share)	0
Vested (in dollars per share)	3.17
Forfeited/Repurchased (in dollars per share)	1.83
End of the period (in dollars per share)	$ 3
Aggregate Intrinsic Value
Aggregate Intrinsic Value | $	$ 0	$ 14,162

Equity-based Compensation - Equ

Equity-based Compensation - Equity-based Compensation Expense (Details) - USD ($) $ in Thousands	3 Months Ended		9 Months Ended
	Sep. 30, 2022	Sep. 30, 2021	Sep. 30, 2022	Sep. 30, 2021
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Equity-based compensation expense	$ 1,586	$ 5,582	$ 4,448	$ 6,714
Stock options
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Equity-based compensation expense	146	8	359	8
RSUs
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Equity-based compensation expense	682	52	1,865	52
ESPP purchase rights
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Equity-based compensation expense	110	0	110	0
Time-based incentive units
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Equity-based compensation expense	648	619	2,114	1,751
Performance-based incentive units
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Equity-based compensation expense	$ 0	$ 4,903	$ 0	$ 4,903

Stockholders_ Equity (Details)

Stockholders’ Equity (Details)	Sep. 30, 2022 $ / shares shares	Dec. 31, 2021 $ / shares shares	Sep. 30, 2021 vote $ / shares shares
Equity [Abstract]
Preferred stock, shares authorized (in shares) | shares	50,000,000	50,000,000	50,000,000
Preferred stock par value (in dollars per share) | $ / shares	$ 0.001	$ 0.001	$ 0.001
Common stock, shares authorized (in shares) | shares	500,000,000	500,000,000	500,000,000
Common stock par value (in dollars per share) | $ / shares	$ 0.001	$ 0.001	$ 0.001
Common stock, number of votes per share | vote			1

Net Loss Per Share (Details)

Net Loss Per Share (Details) - USD ($) $ / shares in Units, $ in Thousands	3 Months Ended		9 Months Ended
	Sep. 30, 2022	Sep. 30, 2021	Sep. 30, 2022	Sep. 30, 2021
Numerator:
Net loss attributable to a.k.a. Brands Holding Corp.	$ (114)	$ (9,894)	$ (2,801)	$ (5,991)
Denominator:
Weighted-average common shares outstanding, basic (in shares)	128,686,319	88,368,709	128,663,950	81,401,682
Weighted-average common shares outstanding, diluted (in shares)	128,686,319	88,368,709	128,663,950	81,401,682
Net loss per share:
Net loss per share, basic (in dollars per share)	$ 0	$ (0.11)	$ (0.02)	$ (0.07)
Net loss per share, diluted (in dollars per share)	$ 0	$ (0.11)	$ (0.02)	$ (0.07)

Related Party Transactions (Det

Related Party Transactions (Details)	Mar. 31, 2021 USD ($)
Subsidiary | Senior Subordinated Notes | Princess Polly
Related Party Transaction [Line Items]
Face amount	$ 25,000,000

Subsequent Events (Details)

Subsequent Events (Details) - USD ($) $ in Thousands		1 Months Ended				9 Months Ended
	Oct. 04, 2022	Mar. 31, 2022	Jan. 31, 2022	Nov. 30, 2021	Oct. 31, 2021	Sep. 30, 2022	Sep. 30, 2021
Subsequent Event [Line Items]
Proceeds from line of credit						$ 25,000	$ 14,150
Revolving Credit Facility | Line of Credit | New Senior Secured Credit Facility
Subsequent Event [Line Items]
Proceeds from line of credit		$ 10,000	$ 15,000	$ 12,000	$ 15,000
Interest rate for borrowings		3.60%	3.52%		3.37%	6.42%
Subsequent Event | Revolving Credit Facility | Line of Credit | New Senior Secured Credit Facility
Subsequent Event [Line Items]
Proceeds from line of credit	$ 15,000
Interest rate for borrowings	6.50%