BRC (BRCC) 10-Q 10 Nov 22 2022 Q3 Quarterly report Financial data

Cover Page

Cover Page - shares	9 Months Ended
	Sep. 30, 2022	Nov. 04, 2022
Document Information [Line Items]
Document Type	10-Q
Document Quarterly Report	true
Document Period End Date	Sep. 30, 2022
Document Transition Report	false
Entity File Number	001-41275
Entity Registrant Name	BRC Inc.
Entity Incorporation, State or Country Code	DE
Entity Tax Identification Number	87-3277812
Entity Address, Address Line One	1144 S. 500 W
Entity Address, City or Town	Salt Lake City
Entity Address, State or Province	UT
Entity Address, Postal Zip Code	84101
City Area Code	801
Local Phone Number	874-1189
Title of 12(b) Security	Class A common stock, $0.0001 par value
Trading Symbol	BRCC
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	false
Entity Shell Company	false
Entity Central Index Key	0001891101
Current Fiscal Year End Date	--12-31
Document Fiscal Year Focus	2022
Document Fiscal Period Focus	Q3
Amendment Flag	false
Class A common stock, $0.0001 par value
Document Information [Line Items]
Entity Common Stock, Shares Outstanding		54,554,593
Class B Common Stock
Document Information [Line Items]
Entity Common Stock, Shares Outstanding		157,005,706

CONSOLIDATED BALANCE SHEETS

CONSOLIDATED BALANCE SHEETS - USD ($) $ in Thousands	Sep. 30, 2022	Dec. 31, 2021
Current assets:
Cash and cash equivalents	$ 71,211	$ 18,334
Accounts receivable, net	22,748	7,442
Inventories	40,933	20,872
Prepaid expenses and other current assets	8,996	6,377
Total current assets	143,888	53,025
Property, plant and equipment, net	48,037
Property, plant and equipment, net		31,114
Operating lease, right-of-use asset	14,915
Identifiable intangibles, net	234	167
Other	1,026	2,776
Total assets	208,100	87,082
Current liabilities:
Accounts payable	4,576	17,387
Accrued liabilities	30,624	22,233
Deferred revenue and gift card liability	8,620	7,334
Current maturities of long-term debt, net	16,163	11,979
Current operating lease liability	1,118
Current maturities of finance lease obligations	98
Current maturities of finance lease obligations		85
Total current liabilities	61,199	59,018
Non-current liabilities:
Long-term debt, net	17,481	22,712
Finance lease obligations, net of current maturities	246
Finance lease obligations, net of current maturities		228
Operating lease liability	14,222
Other non-current liabilities	482	334
Total non-current liabilities	32,431	23,274
Total liabilities	93,630	82,292
Commitments and Contingencies (Note 15)
Series A preferred equity, less issuance costs (151,406 units authorized, issued and outstanding as of December 31, 2021)	0	154,281
Stockholders' equity/members' deficit:
Preferred stock, $0.0001 par value, 1,000,000 shares authorized; no shares issued or outstanding	0	0
Additional paid in capital	128,850	0
Accumulated deficit	(98,546)	(19,996)
Members' deficit (18,769 Class A units and 73,890 Class B units authorized, issued and outstanding as of December 31, 2021)		(129,495)
Total BRC Inc.'s stockholders' equity/members' deficit	30,325	(149,491)
Non-controlling interests	84,145	0
Total stockholders' equity/members' deficit	114,470	(149,491)
Total liabilities, Series A preferred, and stockholders' equity/members' deficit	208,100	87,082
Class A Common Stock
Stockholders' equity/members' deficit:
Common stock	5	0
Class B Common Stock
Stockholders' equity/members' deficit:
Common stock	16	0
Class C Common Stock
Stockholders' equity/members' deficit:
Common stock	$ 0	$ 0

CONSOLIDATED BALANCE SHEETS (Pa

CONSOLIDATED BALANCE SHEETS (Parenthetical) - $ / shares	Sep. 30, 2022	Dec. 31, 2021
Series A preferred equity, units authorized (in shares)		151,406
Series A preferred equity, units issued (in shares)		151,406
Series A preferred equity, units outstanding (in shares)		151,406
Preferred stock par value (in dollars per share)	$ 0.0001	$ 0.0001
Preferred stock authorized (in shares)	1,000,000	1,000,000
Preferred stock issued (in shares)	0	0
Preferred stock outstanding (in shares)	0	0
Class A units
Common shares authorized (in shares)		18,769
Common shares issued (in shares)		18,769
Common shares outstanding (in shares)		18,769
Class B units
Common shares authorized (in shares)		73,890
Common shares issued (in shares)		73,890
Common shares outstanding (in shares)		73,890
Class A Common Stock
Common stock par value (in dollars per share)	$ 0.0001
Common shares authorized (in shares)	2,500,000,000
Common shares issued (in shares)	53,765,690
Common shares outstanding (in shares)	53,765,690
Class B Common Stock
Common stock par value (in dollars per share)	$ 0.0001
Common shares authorized (in shares)	300,000,000
Common shares issued (in shares)	157,794,609
Common shares outstanding (in shares)	157,794,609
Class C Common Stock
Common stock par value (in dollars per share)	$ 0.0001
Common shares authorized (in shares)	1,500,000
Common shares issued (in shares)	0
Common shares outstanding (in shares)	0

CONSOLIDATED STATEMENTS OF OPER

CONSOLIDATED STATEMENTS OF OPERATIONS - USD ($) $ in Thousands		3 Months Ended		9 Months Ended
		Sep. 30, 2022	Sep. 30, 2021	Sep. 30, 2022	Sep. 30, 2021
Income Statement [Abstract]
Revenue, net		$ 75,494	$ 60,106	$ 207,695	$ 161,253
Cost of goods sold		51,549	36,043	137,981	96,245
Gross profit		23,945	24,063	69,714	65,008
Operating expenses
Marketing and advertising		7,414	9,791	24,591	25,290
Salaries, wages and benefits		15,848	10,534	47,405	29,755
General and administrative		16,301	6,884	46,019	17,473
Total operating expenses		39,563	27,209	118,015	72,518
Operating loss		(15,618)	(3,146)	(48,301)	(7,510)
Non-operating income (expense)
Interest expense		(470)	(845)	(1,136)	(1,590)
Other income (expense), net		57	(3)	350	(5)
Change in fair value of earn-out liability		0	0	(209,651)	0
Change in fair value of warrant liability		0	0	(56,675)	0
Change in fair value of derivative liability		0	0	(2,335)	0
Total non-operating expenses		(413)	(848)	(269,447)	(1,595)
Loss before income taxes		(16,031)	(3,994)	(317,748)	(9,105)
Income tax expense		71	59	266	133
Net loss		(16,102)	$ (4,053)	(318,014)	$ (9,238)
Less: Net loss attributable to non-controlling interest		(12,059)		(240,295)
Net loss attributable to BRC Inc.		$ (4,043)		$ (77,719)
Net loss per share attributable to Class A Common Stock
Basic (in dollars per share)	[1]	$ (0.08)		$ (1.54)
Diluted (in dollars per share)	[1]	$ (0.08)		$ (1.54)
Weighted-average shares of Class A Common Stock outstanding
Basic (in shares)	[1]	53,013,720		49,843,715
Diluted (in shares)	[1]	53,013,720		49,843,715
[1] For the nine months ended September 30, 2022, net loss per share of Class A Common Stock and weighted-average shares of Class A Common Stock outstanding is representative of the period from February 9, 2022 through September 30, 2022, the period following the Business Combination, as defined in Note 1 - Organization and Nature of Business . For more information, refer to Note 14 - Net Loss per Share .

CONSOLIDATED STATEMENTS OF STOC

CONSOLIDATED STATEMENTS OF STOCKHOLDERS’ EQUITY (DEFICIT) - USD ($) $ in Thousands	Total	Employee	Non-employee	Members’ Interest	Common Stock Class A Common Stock	Common Stock Class B Common Stock	Common Stock Class C Common Stock	Additional Paid-In Capital	Additional Paid-In Capital Employee	Accumulated Deficit	Non-Controlling Interest	Non-Controlling Interest Employee	Non-Controlling Interest Non-employee
Beginning balance at Dec. 31, 2020	$ (102,878)			$ (96,727)	$ 0	$ 0	$ 0	$ 0		$ (6,151)	$ 0
Beginning balance (in shares) at Dec. 31, 2020					0	0	0
Increase (Decrease) in Stockholders' Equity [Roll Forward]
Equity-based compensation	317			317
Non-employee equity-based compensation	368			368
Series A preferred discount amortization	(5,238)			(5,238)
Net income (loss)	149									149
Ending balance (in shares) at Mar. 31, 2021					0	0	0
Ending balance at Mar. 31, 2021	(107,282)			(101,280)	$ 0	$ 0	$ 0	0		(6,002)	0
Beginning balance at Dec. 31, 2020	(102,878)			(96,727)	$ 0	$ 0	$ 0	0		(6,151)	0
Beginning balance (in shares) at Dec. 31, 2020					0	0	0
Increase (Decrease) in Stockholders' Equity [Roll Forward]
Net income (loss)	(9,238)
Ending balance (in shares) at Sep. 30, 2021					0	0	0
Ending balance at Sep. 30, 2021	(131,676)			(116,287)	$ 0	$ 0	$ 0	0		(15,389)	0
Beginning balance at Mar. 31, 2021	(107,282)			(101,280)	$ 0	$ 0	$ 0	0		(6,002)	0
Beginning balance (in shares) at Mar. 31, 2021					0	0	0
Increase (Decrease) in Stockholders' Equity [Roll Forward]
Equity-based compensation	1,973			1,973
Non-employee equity-based compensation	370			370
Series A preferred discount amortization	(5,163)			(5,163)
Repurchase of member units prior to Business Combination	(365)			(365)
Net income (loss)	(5,334)									(5,334)
Ending balance (in shares) at Jun. 30, 2021					0	0	0
Ending balance at Jun. 30, 2021	(115,801)			(104,465)	$ 0	$ 0	$ 0	0		(11,336)	0
Increase (Decrease) in Stockholders' Equity [Roll Forward]
Equity-based compensation	357			357
Non-employee equity-based compensation	377			377
Series A preferred discount amortization	(9,968)			(9,968)
Repurchase of member units prior to Business Combination	(2,588)			(2,588)
Net income (loss)	(4,053)									(4,053)
Ending balance (in shares) at Sep. 30, 2021					0	0	0
Ending balance at Sep. 30, 2021	(131,676)			(116,287)	$ 0	$ 0	$ 0	0		(15,389)	0
Beginning balance at Dec. 31, 2021	(149,491)			(129,495)	$ 0	$ 0	$ 0	0		(19,996)	0
Beginning balance (in shares) at Dec. 31, 2021					0	0	0
Increase (Decrease) in Stockholders' Equity [Roll Forward]
Equity-based compensation	308			308
Non-employee equity-based compensation	241			241
Series A preferred discount amortization	(6,621)			(6,621)
Repurchase of member units prior to Business Combination	(1,599)			(1,599)
Net loss prior to Business Combination	(2,691)									(2,691)
Effect of Business Combination	53,332			137,166	$ 4	$ 14				(831)	(83,021)
Effect of Business Combination (in shares)					44,009,874	139,106,323	1,388,125
Equity-based compensation after Business Combination		$ 217	$ 114						$ 31			$ 186	$ 114
First Tier Vesting Event (in shares)					694,062	9,926,563	(694,062)
First Tier Vesting Event	172,373					$ 1		38,783			133,589
Net loss after Business Combination	(254,136)									(60,230)	(193,906)
Ending balance (in shares) at Mar. 31, 2022					44,703,936	149,032,886	694,063
Ending balance at Mar. 31, 2022	(187,953)			0	$ 4	$ 15	$ 0	38,814		(83,748)	(143,038)
Beginning balance at Dec. 31, 2021	(149,491)			(129,495)	$ 0	$ 0	$ 0	0		(19,996)	0
Beginning balance (in shares) at Dec. 31, 2021					0	0	0
Increase (Decrease) in Stockholders' Equity [Roll Forward]
Net income (loss)	(318,014)
Ending balance (in shares) at Sep. 30, 2022					53,765,690	157,794,609	0
Ending balance at Sep. 30, 2022	114,470			0	$ 5	$ 16	$ 0	128,850		(98,546)	84,145
Beginning balance at Mar. 31, 2022	(187,953)			0	$ 4	$ 15	$ 0	38,814		(83,748)	(143,038)
Beginning balance (in shares) at Mar. 31, 2022					44,703,936	149,032,886	694,063
Increase (Decrease) in Stockholders' Equity [Roll Forward]
Equity-based compensation	979							175			804
Non-employee equity-based compensation	384										384
Second Tier Vesting Event (in shares)					694,063	9,926,562	(694,063)
Second Tier Vesting Event	255,958					$ 1		60,803			195,154
Warrant Redemption (in shares)					6,376,346
Warrant Redemption	93,160				$ 1			24,924			68,235
Applicable Premium Vesting (in shares)					6,196	820,310
Applicable Premium Vesting	12,075							3,153			8,922
Common Unit redemption (in shares)					825,442	(825,442)
Common Unit redemption	0							364			(364)
Effect of Business Combination	52							12			40
Net income (loss)	(45,085)									(10,755)	(34,330)
Ending balance (in shares) at Jun. 30, 2022					52,605,983	158,954,316	0
Ending balance at Jun. 30, 2022	129,570			0	$ 5	$ 16	$ 0	128,245		(94,503)	95,807
Increase (Decrease) in Stockholders' Equity [Roll Forward]
Equity-based compensation	1,345							286			1,059
Non-employee equity-based compensation	110										110
Common Unit redemption (in shares)					1,159,707	(1,159,707)
Common Unit redemption	0							434			(434)
Effect of Business Combination	(453)							(115)			(338)
Net income (loss)	(16,102)									(4,043)	(12,059)
Ending balance (in shares) at Sep. 30, 2022					53,765,690	157,794,609	0
Ending balance at Sep. 30, 2022	$ 114,470			$ 0	$ 5	$ 16	$ 0	$ 128,850		$ (98,546)	$ 84,145

CONSOLIDATED STATEMENTS OF CASH

CONSOLIDATED STATEMENTS OF CASH FLOWS - USD ($) $ in Thousands	9 Months Ended
	Sep. 30, 2022	Sep. 30, 2021
Operating activities
Net loss	$ (318,014)	$ (9,238)
Adjustments to reconcile net loss to net cash used in operating activities:
Depreciation and amortization	3,055	2,000
Equity-based compensation	4,584	2,647
Non-employee equity-based compensation	849	1,115
Amortization of debt issuance costs	281	267
Bad debt recovery	0	(51)
Change in fair value of earn-out liability	209,651	0
Change in fair value of warrant liability	56,675	0
Change in fair value of derivative liability	2,335	0
Changes in operating assets and liabilities:
Accounts receivable, net	(15,306)	(8,015)
Inventories, net	(20,061)	(7,721)
Prepaid expenses and other assets	(3,110)	(2,483)
Accounts payable	(12,811)	4,444
Accrued liabilities	11,041	4,596
Deferred revenue and gift card liability	1,286	1,530
Operating lease liability	425
Other non-current liabilities	149	255
Net cash used in operating activities	(78,971)	(10,654)
Investing activities
Purchases of property, plant and equipment	(19,950)	(11,755)
Net cash used in investing activities	(19,950)	(11,755)
Financing activities
Proceeds from issuance of long-term debt, net of cash paid for debt issuance costs of $53 as of September 30, 2022 and $11 as of September 30, 2021	21,540	17,222
Repayment of long-term debt	(24,467)	(9,161)
Financing lease obligations	31
Financing lease obligations		(1,604)
Distribution and redemption of Series A preferred equity	(127,853)	(5,688)
Proceeds from Business Combination, including PIPE investment	337,957	0
Payment of Business Combination costs	(31,638)	0
Redemption of Class A and Class B units	(20,145)	0
Redemption of incentive units	(3,627)	0
Net cash provided by financing activities	151,798	769
Net increase (decrease) in cash and cash equivalents	52,877	(21,640)
Beginning cash and cash equivalents	18,334	35,632
Ending cash and cash equivalents	71,211	13,992
Non-cash operating activities
Recognition of right-of-use operating lease assets	14,915
Non-cash investing and financing activities
Series A preferred exchange for PIPE shares	26,203
Series A preferred equity distribution and related discount amortization	5,390	14,681
Issuance of note payable for repurchase of member units	0	2,953
Accrued capital expenditures	135	478
Capital expenditures financed through credit facilities and capital leases	0	42
Supplemental cash flow information
Cash paid for income taxes	255	150
Cash paid for interest	$ 903	$ 528

CONSOLIDATED STATEMENTS OF CA_2

CONSOLIDATED STATEMENTS OF CASH FLOWS (Parenthetical) - USD ($) $ in Thousands	9 Months Ended
	Sep. 30, 2022	Sep. 30, 2021
Statement of Cash Flows [Abstract]
Cash paid for debt issuance costs	$ 53	$ 11

Organization and Nature of Busi

Organization and Nature of Business	9 Months Ended
	Sep. 30, 2022
Organization, Consolidation and Presentation of Financial Statements [Abstract]
Organization and Nature of Business	Organization and Nature of Business BRC Inc., a Delaware public benefit corporation ("BRC Inc."), previously entered into a Business Combination Agreement, dated as of November 2, 2021, as amended by the First Amendment to Business Combination Agreement, dated as of January 4, 2022 ( the "First Amendment" and the Business Combination Agreement as so amended, the "Business Combination Agreement"), each by and among BRC Inc., SilverBox Engaged Merger Corp I, a Delaware corporation ("SilverBox"), Authentic Brands LLC, a Delaware limited liability company ("Authentic Brands"), and certain other parties thereto. On February 9, 2022, as contemplated by the Business Combination Agreement, a series of transactions (the "Business Combination") were completed for an estimated value of $1,839,815 as a result of which Authentic Brands became a subsidiary of BRC Inc., with BRC Inc. acting as sole managing member thereof as a public benefit corporation. BRC Inc. conducts substantially all of its business through its solely managed subsidiary, Authentic Brands, and its subsidiaries which are consolidated in these financial statements. Authentic Brands, through its wholly owned subsidiaries, purchases, roasts, and sells high quality coffee, coffee accessories, and branded apparel through its online channels and business networks. Authentic Brands also develops and promotes online content for the purpose of growing its brands.

Summary of Significant Accounti

Summary of Significant Accounting Policies	9 Months Ended
	Sep. 30, 2022
Accounting Policies [Abstract]
Summary of Significant Accounting Policies	Summary of Significant Accounting Policies Basis of Presentation and Consolidation The Company has prepared the accompanying unaudited consolidated financial statements in accordance with generally accepted accounting principles in the United States of America (“US GAAP”) for interim financial information. The unaudited consolidated financial statements reflect the financial position and operating results of the Company including wholly-owned subsidiaries. These financial statements reflect all normal and recurring adjustments that are, in the opinion of management, necessary for a fair statement of the operating results for the interim periods. Intercompany transactions and balances have been eliminated in consolidation. These unaudited consolidated financial statements should be read in conjunction with the audited consolidated financial statements for the year ended December 31, 2021. The Business Combination was accounted for as a reverse recapitalization transaction between entities under common control, whereas Authentic Brands was considered the accounting acquirer and predecessor entity. The Business Combination was reflected as the equivalent of Authentic Brands issuing stock for the net assets of SilverBox, accompanied by a recapitalization with no incremental goodwill or intangible assets recognized. Authentic Brands was determined to be the predecessor entity to the Business Combination based on a number of considerations, including: • Authentic Brands former management making up the majority of the management team of BRC Inc.; • Authentic Brands former management nominating or representing the majority of BRC Inc.'s board of directors; • Authentic Brands representing the majority of the continuing operations of BRC Inc.; and • The chief executive officer of Authentic Brands having voting control of the combined company. Use of Estimates The preparation of unaudited consolidated financial statements in conformity with US GAAP requires estimates and assumptions that affect the reported amounts of assets and liabilities, revenues and expenses, and related disclosures of contingent liabilities in the unaudited consolidated financial statements and accompanying notes. Such estimates include but are not limited to estimated losses on accounts receivable, inventory reserves, undiscounted future cash flows and the fair value of assets or asset groups for the purpose of assessing impairment of long-lived assets, liabilities for contingencies, equity-based compensation, estimates for sales returns and related allowance, deferred revenue, and measurement and realization of deferred tax assets. Actual results could differ materially from those estimates. Revenue from Contracts with Customers The following table disaggregates revenue by sales channel: Three Months Ended September 30, Nine Months Ended September 30, 2022 2021 2022 2021 Direct to Consumer ("DTC") $ 38,082 $ 37,512 $ 113,376 $ 115,656 Wholesale 32,247 19,459 78,173 38,608 Outpost 5,165 3,135 16,146 6,989 Total net sales $ 75,494 $ 60,106 $ 207,695 $ 161,253 Substantially all revenue is derived from customers located in the United States. One customer represented 13% of total revenue for the three months ended September 30, 2022 and no single customer represented more than 10% of revenue for the three months ended September 30, 2021. No single customer represented more than 10% of revenue for the nine months ended September 30, 2022 and 2021. Loyalty Rewards Program In August 2020, the Company established its Loyalty Points rewards program (the “Loyalty Program”), which is primarily a spend-based program. The Company’s customers who establish an online account are enrolled in the Loyalty Program. Customers can participate at two different levels under the Loyalty Program. Subscription customers (customers in the BRCC Coffee Club or subscribed to another subscription product type) are considered to be in the highest tier and earn 3% on purchases. Non-subscription customers earn 1% on purchases in the second tier. In addition to earning points on purchases, customers can earn points through certain other activities. The Company reserves the right in its sole discretion to modify, change, add, or remove point-earning activities at any time. Under the Loyalty Program, customers may redeem rewards as they reach minimum thresholds, each threshold providing access to different rewards. The Company reserves the right in its sole discretion to modify, change, add, or remove rewards and their points' thresholds at any time. Loyalty Points will expire if there is no account activity (i.e., if there is no new purchase made or order placed) for a period of twelve months. Conversion of rewards are non-changeable after redemption, have no cash value, and are nontransferable. A portion of rewards are expected to expire and not be redeemed and will be recognized as breakage income over time. Based on historical expiration rates, the Company estimates a certain percentage of rewards to expire and reassesses this estimate on a quarterly basis. The Company defers revenue associated with the points earned through purchases that are expected to be redeemed, net of estimated unredeemed loyalty points. When a customer redeems an earned reward, the Company recognizes revenue for the redeemed product and reduces the related deferred revenue liability. The deferred revenue liability is included in “Deferred revenue and gift card liability” on the consolidated balance sheets. For those points that are earned through other activities, the Company recognizes the redemption of these points as a discount to the transaction price at time of sale. The following table provides information about deferred revenue, gift cards, and Loyalty Program, including significant changes in deferred revenue balances: Three Months Ended September 30, Nine Months Ended September 30, 2022 2021 2022 2021 Balance at beginning of period $ 8,010 $ 5,221 $ 7,334 $ 4,615 Sales of gift cards 393 105 751 313 Redemption of gift cards (317) (93) (620) (330) Increase from deferral of revenue 3,411 3,269 3,411 3,269 Decrease from revenue recognition (3,335) (2,973) (3,586) (3,507) Loyalty Program points earned 632 864 1,880 2,298 Loyalty Program points redeemed/expired (174) (248) (550) (513) Ending balance as of period $ 8,620 $ 6,145 $ 8,620 $ 6,145 Cash and Cash Equivalents The Company considers all highly liquid investments with an original maturity of three months or less to be cash equivalents. Cash and cash equivalents also include proceeds due from credit card transactions with settlement terms of less than five days. The Company maintains cash and cash equivalent balances with financial institutions that exceed federally insured limits. The Company has not experienced any losses related to these balances, and it believes credit risk to be minimal. Accounts Receivable Accounts receivable consist primarily of trade amounts due from business customers at period end. Accounts receivable are recorded at invoiced amounts and do not bear interest. From time to time, the Company grants credit to some of its business customers on normal credit terms. The Company maintains an allowance for doubtful accounts receivable based upon its business customers’ financial condition and payment history, and its historical collection experience and expected collectability of accounts receivable. The allowance for doubtful accounts receivable was $112 as of September 30, 2022 and December 31, 2021, respectively. Inventories Inventories are stated at the lower of standard cost, which approximates first in, first out, or net realizable value. The Company records inventory reserves for obsolete and slow-moving inventory. Inventory reserves are based on inventory obsolescence trends, historical experience and application of the specific identification method. Finished goods includes allocations of labor and occupancy expenses. Property, Plant and Equipment, Net Property, plant and equipment are stated at cost with depreciation calculated using the straight-line method over the estimated useful lives of the related assets or the term of the related finance lease, whichever is shorter. Leasehold improvements are amortized over the shorter of the term of the related leases or estimated useful lives. When assets are retired or otherwise disposed of, the cost and related accumulated depreciation are removed from the accounts, and any resulting gain or loss is reflected in earnings for the period. The cost of maintenance and repairs are charged to earnings as incurred; significant renewals and improvements are capitalized. Estimated useful lives are as follows: Estimated Useful Lives Land — Building and Leasehold improvements 5 — 39 years Computer equipment and software 3 years Machinery and equipment 5 — 15 years Vehicles 5 years Impairment of Long-Lived Assets The Company reviews the recoverability of its long-lived assets, such as property and equipment and identifiable intangible assets, when events or changes in circumstances occur that indicate the carrying value of the asset or asset group may not be recoverable. The assessment of possible impairment is based on the Company’s ability to recover the carrying value of the asset or asset group from the expected future undiscounted pre-tax cash flows of the related operations. If these undiscounted cash flows are less than the carrying amount of the related asset, an impairment is recognized for the excess of the carrying value over its fair value. For the three months and nine months ended September 30, 2022 and 2021, no impairment loss was recognized. Earn-out Liability The earn-out shares that were payable in Common Units (as defined below) of Authentic Brands pursuant to the Business Combination Agreement were recorded as a liability under ASC 480 and the earn-out shares that were payable in BRC Inc. common stock pursuant to the Business Combination Agreement were recorded as a liability under ASC 815. The earn-out liability was initially measured at fair value at the closing of the Business Combination using a Monte Carlo simulation in an option pricing framework that simulated the future path of the Company's stock price over the earn-out period. The earn-out shares vested in March and April 2022. T he Company recognized the earn-out shares as liabilities at fair value and adjusted the earn-out shares to fair value at each reporting period. The earn-out liabilities were subject to re-measurement at each balance sheet date until vesting, and any change in fair value was recognized in the Company’s unaudited consolidated statement of operations. Warrant Liability The Company evaluates its financial instruments to determine if such instruments are derivatives or contain features that qualify as embedded derivatives. The Company had public and private warrants, both of which did not meet the criteria for equity classification and were accounted for as liabilities. Accordingly, the Compan y recognized the warrants as liabilities at fair value and adjusted the warrants to fair value a t each reporting period with any changes in fair value recognized in the Company’s unaudited consolidated statement of operations. The public and private warrants were redeemed in May 2022. Income Taxes The Company applies guidance issued by the Financial Accounting Standards Board ("FASB") that clarifies accounting for uncertainty in income taxes by prescribing the minimum recognition threshold an income tax position is required to meet before being recognized in the financial statements and applies to all income tax positions. Each income tax position is assessed using a two-step process. A determination is first made as to whether it is more likely than not that the income tax position will be sustained, based upon technical merits, upon examination by the taxing authorities. If the income tax position is expected to meet the more likely than not criteria, the benefit recorded in the consolidated financial statements equals the largest amount that is greater than 50% likely to be realized upon its ultimate settlement. As part of the Business Combination, the Company entered into a Tax Receivable Agreement ("TRA") with certain shareholders that requires the Company to pay to such shareholders approximately 85% of the calculated tax savings based on the portion of basis adjustments on future exchanges of units of Authentic Brands that we anticipate to be able to utilize in future years. We have determined it is more likely than not that we will be unable to utilize our deferred tax assets ("DTAs") subject to the TRA; therefore, we have not recorded a liability under the TRA. The Compan y has completed an analysis of its tax positions and believes there are no uncertain tax positions that would require recognition in the consolidated financial statements for the three and nine months ended September 30, 2022 and 2021. The Company believes that there are no tax positions taken or expected to be taken that would significantly increase or decrease unrecognized tax benefits within twelve months of the reporting date. The federal income tax position taken for each of the subsidiaries organized as limited liability companies for any years open under the various statutes of limitations is that they will continue to be exempt from income taxes by virtue of being a pass-through entity. The statute of limitations for federal income tax returns are open from the period ended December 31, 2019. The statute of limitations for the state income tax returns are generally open from the period ended December 31, 2018. Equity-Based Compensation The Company recognizes the cost of equity-based compensation on stock options, restricted stock units ("RSU"), and incentive unit awards based on the fair value estimated in accordance with FASB ASC 718, Stock Based Compensation ("ASC 718"). The Company records equity-based compensation expense based on the fair value of equity awards at the grant date and recognizes compensation expense on a straight-line basis over the vesting period. The assumptions used to calculate the fair value of equity awards granted are evaluated and revised, as necessary, to reflect the Company’s historical experience and current market conditions. For more information, s ee Note 12, Equity-Based Compensation . Concentrations of Credit Risk The Company’s assets that are potentially subject to concentrations of credit risk are cash and accounts receivable. The accounts receivable of the Company are spread over a number of customers, of which two customers accounted for 57% of total outstanding receivables as of September 30, 2022 and one customer accounted for 19% of total outstanding receivables as of December 31, 2021. The Company performs ongoing credit evaluations as to the financial condition of its customers and creditors with respect to trade accounts. Marketing and Advertising Expenses The Company’s marketing and advertising expenses are primarily internet marketing expenses, commercial sponsorships and advertising time slots. Marketing expenses are recognized as incurred based on the terms of the individual agreements, which are generally, but not limited to: a commission for traffic driven to its websites that generate a sale, programmatic targeting advertisements, national television and radio advertisements, or payments to social media influencers. We may also enter into marketing service agreements with third party production and content providers where we prepay for certain services or deliverables and recognize the expense when the service is completed. Prepaid marketing and advertising expenses totaled $2,917 and $1,941 as of September 30, 2022 and December 31, 2021, respectively. Fair Value Measurements The Company’s financial instruments consist primarily of accounts receivable, accounts payable and long-term debt. The carrying amounts of accounts receivable and accounts payable are representative of their respective fair values due to the short-term maturity of these instruments. The fair value of variable rate long-term debt is based upon the current market rates for debt with similar credit risk and maturity, which approximated its carrying value, as interest is based upon the Bloomberg Short Term Bank Yield Index ("BSBY") or Prime rates plus an applicable floating margin. In measuring fair value, the Company reflects the impact of credit risk on liabilities, as well as any collateral. The Company also considers the credit standing of counterparties in measuring the fair value of assets. The Company uses any of three valuation techniques to measure fair value: the market approach, the income approach, and the cost approach in determining the appropriate valuation technique based on the nature of the asset or liability being measured and the reliability of the inputs used in arriving at fair value. The Company follows the provisions of ASC 820, Fair Value Measurements (ASC 820) for non- financial assets and liabilities measured on a non-recurring basis. The inputs used in applying valuation techniques include assumptions that market participants would use in pricing the asset or liability (i.e., assumptions about risk). Inputs may be observable or unobservable. The Company uses observable inputs in the Company’s valuation techniques and classifies those inputs in accordance with the fair value hierarchy established by applicable accounting guidance, which prioritizes those inputs. The fair value hierarchy gives the highest priority to unadjusted quoted prices in active markets for identical assets or liabilities (Level 1 measurement) and the lowest priority to unobservable inputs (Level 3 measurement). The three levels are defined as follows: Level 1 — inputs to the valuation methodology are quoted prices (unadjusted) for identical assets or liabilities in active markets. Level 2 — inputs to the valuation methodology include quoted prices for similar assets and liabilities in active markets, and inputs that are observable for the asset or liability, either directly or indirectly, for substantially the full term of the financial instrument. Level 3 — inputs to the valuation methodology are unobservable and significant to the fair value measurement. A financial instrument’s categorization within the valuation hierarchy is based upon the lowest level of input that is significant to the fair value measurement. The Company’s assessment of the significance of a particular input to the fair value measurement in its entirety requires judgment and considers factors specific to the asset or liability. Series A Preferred Equity The Company accounted for its preferred equity as temporary equity, given the Series A preferred units were probable of becoming redeemable (i.e., exercise of the exit rights is the passage of time). The Series A preferred units have been subsequently remeasured by accreting changes in the redemption value from the date of issuance to the expected redemption date using the effective interest method. The Series A preferred units were redeemed in February 2022 in connection with the Business Combination. For more information, see Note 11, Series A Preferred Equity and Derivative Liability . Comprehensive Income (Loss) Comprehensive income (loss) is equivalent to net income (loss) in each of the periods presented. As such, no statement of comprehensive income (loss) is presented. New Accounting Pronouncements On January 1, 2022, the Company adopted a new standard from the FASB which simplified guidance on an issuer's accounting for convertible instruments and contracts in an entity's own equity. It also amended certain guidance related to the computation of earnings per share for convertible instruments and contracts in an entity's own equity. There was no material impact to the Company's financial statements as a result of this adoption. On January 1, 2022, the Company adopted new guidance from the FASB on the recognition and measurement of leased assets and liabilities utilizing the modified retrospective approach. As a result, the prior period information reported under the previous lease guidance has not been restated. As permitted under the new guidance, the Company elected certain practical expedients, which allowed us to retain our prior conclusions regarding lease identification, classification and initial direct costs. For our lease agreements with lease and non-lease components, we elected the practical expedient to account for these as a single lease component for all underlying classes of assets. Upon adoption, we elected to use hindsight for our existing leases in determining lease term and in assessing impairment. Additionally, for short-term leases with an initial lease term of 12 months or could reasonably be certain will not be exercised or material to the financial statements, we elected to not record right-of-use assets or corresponding lease obligations on our consolidated balance sheet. We will continue to record rent expense for each short-term lease on a straight-line basis over the lease term. The new guidance had a material impact on our consolidated balance sheet; however, it did not have a material impact on our unaudited consolidated statement of operations. The most material impact was the recognition of right-of-use assets of $7,560, with corresponding lease liabilities of $7,689 relating to our operating leases. Existing deferred rent of approximately $129, previously recorded within other long-term liabilities, was recorded as an offset to our gross operating lease right-of-use assets. See Note 7, Leases , for further discussion regarding the adoption of this guidance.

Inventories

Inventories	9 Months Ended
	Sep. 30, 2022
Inventory Disclosure [Abstract]
Inventories	Inventories Inventories consist of the following: September 30, December 31, 2022 2021 Coffee: Unroasted $ 3,432 $ 2,578 Finished Goods 9,308 6,681 Ready-to-Drink 18,836 3,727 Apparel and other merchandise 9,357 7,886 Total inventories $ 40,933 $ 20,872

Property, Plant and Equipment,

Property, Plant and Equipment, Net	9 Months Ended
	Sep. 30, 2022
Property, Plant and Equipment [Abstract]
Property, Plant and Equipment, Net	Property, Plant and Equipment, Net Property, plant and equipment, net consists of the following: September 30, December 31, 2022 2021 Land $ 2,196 $ 2,196 Building and leasehold improvements 15,181 11,273 Computer equipment and software 4,500 3,474 Machinery and equipment 9,908 8,323 Vehicles 1,065 1,057 Furniture and fixtures 1,696 961 Construction in progress 21,906 9,236 56,452 36,520 Less: accumulated depreciation and amortization (8,415) (5,406) Total property, plant and equipment, net $ 48,037 $ 31,114 The portion of depreciation expense related to production and distribution facilities is included in cost of goods sold including occupancy costs on the unaudited consolidated statements of operations. Depreciation expense recorded in cost of goods sold and general and administrative expenses was as follows: Three Months Ended September 30, Nine Months Ended September 30, 2022 2021 2022 2021 Cost of goods sold $ 207 $ 209 $ 619 $ 549 General and administrative 825 634 2,411 1,434 Total depreciation expense $ 1,032 $ 843 $ 3,030 $ 1,983 The total depreciation expense for internal use software included in the above table was $183 and $549 for the three and nine months ended September 30, 2022, respectively, compared to $281 and $615 for the three and nine months ended September 30, 2021, respectively. Substantially all long-lived assets are located in the United States.

Accrued Liabilities

Accrued Liabilities	9 Months Ended
	Sep. 30, 2022
Accrued Liabilities, Current [Abstract]
Accrued Liabilities	Accrued Liabilities Accrued liabilities consist of the following: September 30, December 31, 2022 2021 Accrued compensation and benefits $ 7,317 $ 2,799 Accrued marketing 1,198 3,323 Accrued Series A preferred equity distribution — 2,650 Accrued freight 693 1,912 Accrued sales taxes 916 1,364 Accrued inventory purchases 12,944 1,492 Credit card liabilities 899 4,759 Other accrued expenses 6,657 3,934 Total accrued liabilities $ 30,624 $ 22,233

Long-Term Debt

Long-Term Debt	9 Months Ended
	Sep. 30, 2022
Debt Disclosure [Abstract]
Long-Term Debt	Long-Term Debt The Company’s credit facilities and related balances were as follows: September 30, December 31, 2022 2021 Mortgages $ 7,173 $ 7,380 Equipment financing loan 3,336 5,067 Equipment term loan 3,929 — Retail facility 1,876 1,904 Credit facility 14,000 8,000 Promissory note — 10,000 Notes payable 3,540 2,779 Total principal 33,854 35,130 Less debt issuance costs (210) (439) Total debt, net $ 33,644 $ 34,691 Current maturities: Current maturities of principal $ 16,244 $ 12,273 Less current portion of debt issuance costs (81) (294) Current maturities of long-term debt, net $ 16,163 $ 11,979 Long-term debt: Non-current principal $ 17,610 $ 22,857 Non-current portion of debt issuance costs (129) (145) Long-term debt, net $ 17,481 $ 22,712 Future contractual maturities of credit facilities as of September 30, 2022 are as follows: Remainder of 2022 $ 294 2023 16,977 2024 2,885 2025 7,220 2026 3,542 Thereafter 2,936 $ 33,854 Debt Issuance Costs The Company capitalizes fees associated with the origination of its credit facilities which are presented in the consolidated balance sheets as a direct deduction from the carrying amount of the related loans. The debt issuance costs are amortized using the effective interest method. Amortization of debt issuance costs was $20 and $281 for the three and nine months ended September 30, 2022, respectively, and $13 and $267 for the three and nine months ended September 30, 2021, respectively. These costs are included in interest expense in the unaudited consolidated statements of operations. Credit Lines The equipment financing loan is secured by the equipment financed and is at an interest rate of the BSBY plus 3.50%. As of September 30, 2022, the Company has available credit under the equipment financing loan and the retail facility of $5,871 and $4,124, respectively. Upon the closing of the Business Combination, Authentic Brands' credit facility borrowings of $8,000 were paid off. In July 2022, the Company borrowed $14,000 on the Authentic Brands' credit facility and the amount of borrowings available was $11,000 as of September 30, 2022. Equipment Term Loan In August 2022, borrowings under the equipment financing loan of $4,043 were converted into the Equipment Term Loan (the “Term Loan”). The Term Loan is secured by the equipment financed and matures in June 2029 bearing an interest rate of 6.88%. Promissory Note In January 2022, Authentic Brands borrowed $5,000 under a promissory note. In February 2022, Authentic Brands repaid the $15,000 outstanding on the promissory note and the promissory note was terminated. Notes Payable In January 2022, Authentic Brands entered into a note payable agreement for $1,599 at an interest rate of 1.30% per annum to repurchase incentive units from a former employee. The note matures on January 14, 2026. The loan is payable in four annual installments of principal commencing on January 14, 2023. In May 2022, Authentic Brands fully repaid a note payable agreement for $272. In July 2022, Authentic Brands made a note payable payment of $566. Guaranty In March 2022, BRC Inc. entered into a Guaranty Agreement to guaranty payment of all the Authentic Brands' outstanding mortgage loans, equipment financing loan, the retail facility, and the credit facility.

Leases

Leases	9 Months Ended
	Sep. 30, 2022
Leases [Abstract]
Leases	Leases The following significant lease accounting policies from 2021 Form 10-K have been updated to reflect the adoption of FASB's new guidance on the recognition and measurement of leases. The majority of our leases are operating leases for our company-operated Outposts. We also lease distribution and warehouse facilities. We do not enter into material lease transactions with related parties. We categorize leases as either operating or finance leases at the commencement date of the lease. Operating lease agreements may contain tenant improvement allowances, rent holidays, rent escalation clauses and/or contingent rent provisions. We have lease agreements with lease and non-lease components, which are accounted for together as a single lease component for all underlying classes of assets. We recognize a right-of-use (“ROU”) asset and lease liability for each operating and finance lease with a contractual term greater than 12 months at the time of lease inception. We do not record leases with an initial term of 12 months or less on our consolidated balance sheet but continue to record rent expense on a straight-line basis over the lease term. Our leases often include options to extend or terminate at our sole discretion, which are included in the determination of lease term when they are reasonably certain to be exercised. Our lease liability represents the present value of future lease payments over the lease term. We cannot determine the interest rate implicit in each of our leases. Therefore, we use market and term-specific incremental borrowing rates. Our incremental borrowing rate for a lease is the rate of interest we expect to pay on a collateralized basis to borrow an amount equal to the lease payments under similar terms. We considered a combination of factors, including the rates that we currently pay on our lines of credit, lease terms and the effect of adjusting the rate to refle ct the term consideration of collateral. Our credit-adjusted risk-free rate takes into consideration the interest rate we p ay on our Retail Facility. Total lease costs recorded as rent and other occupancy costs include fixed operating lease costs and short-term lease costs. Our real estate leases may require we pay certain expenses, such as common area maintenance (CAM) costs, real estate taxes and other executory costs, of which any fixed portion is included in operating lease costs. We recognize operating lease costs on a straight-line basis over the lease term. Our lease agreements do not contain any material residual value guarantees or material restrictive covenants. A significant majority of our leases are related to our company-operated Outposts, and their related costs are recorded within General and administrative expenses on the statement of operations. The ROU asset is measured at the initial amount of the lease liability adjusted for lease payments made at or before the lease commencement date, initial direct costs, and any material tenant improvement allowances received. For operating leases, ROU assets are reduced over the lease term by the recognized straight-line lease expense less the amount of accretion of the lease liability determined using the effective interest method. For finance leases, ROU assets are amortized on a straight-line basis over the shorter of the useful life of the leased asset or the lease term. Interest expense on each finance lease liability is recognized utilizing the effective interest method. ROU assets are tested for impairment in the same manner as long-lived assets. Additionally, we monitor for events or changes in circumstances that may require a reassessment of one of our leases and determine if a remeasurement is required. The components of lease costs: Three Months Ended September 30, Nine Months Ended September 30, 2022 2022 Operating leases costs $ 259 $ 1,055 Short-term lease costs 123 149 Total lease costs $ 382 $ 1,204 The following table includes supplemental information: September 30, 2022 Weighted-average remaining operating lease term 9 Weighted-average operating lease discount rate 4.56% Cash paid related to operating lease liabilities was $1,092 fo r the nine months ended September 30, 2022. The total operating lease liability arising from ROU assets was $7,794 for the nine months ended September 30, 2022. This amount excludes the initial impact of adoption. See Note 2, Summary of Significant Accounting Policies , for additional information. Finance lease assets are recorded in property, plant, and equipment, net with the corresponding finance lease liabilities on the consolidated balance sheet. Finance leases were immaterial as of September 30, 2022. Minimum future maturities of operating lease liabilities as of September 30, 2022 were as follows: Remainder of 2022 $ 893 2023 5,830 2024 6,919 2025 6,867 2026 6,902 Thereafter 75,361 Total lease payments 102,772 Less imputed interest (28,432) Total $ 74,340 As of September 30, 2022, we have entered into operating leases that have not yet commenced of $64,322 , primarily related to real estate leases. These leases will commence between fiscal year 2022 and fiscal year 2024 with lease terms of 10 years to 20 years. Previous Lease Guidance Disclosures Rent expense for operating lease agreements under the previous lease guidance, which excludes certain amounts required under the new guidance, was $113 and $563 for the three months and nine months ended September 30, 2021, respectively. The minimum future rental payments under non-cancelable operating leases and finance leases under the previous lease guidance as of December 31, 2021: Operating Leases Finance Leases Year ending December 31: 2022 $ 2,966 $ 106 2023 3,233 95 2024 3,381 102 2025 3,323 50 2026 3,358 4 Total minimum lease payments $ 16,261 $ 357 Finance Leases: Less amount representing interest 44 Present value of net minimum lease payments 313 Less current portion 85 Finance lease obligations, net of current maturities $ 228
Leases	Leases The following significant lease accounting policies from 2021 Form 10-K have been updated to reflect the adoption of FASB's new guidance on the recognition and measurement of leases. The majority of our leases are operating leases for our company-operated Outposts. We also lease distribution and warehouse facilities. We do not enter into material lease transactions with related parties. We categorize leases as either operating or finance leases at the commencement date of the lease. Operating lease agreements may contain tenant improvement allowances, rent holidays, rent escalation clauses and/or contingent rent provisions. We have lease agreements with lease and non-lease components, which are accounted for together as a single lease component for all underlying classes of assets. We recognize a right-of-use (“ROU”) asset and lease liability for each operating and finance lease with a contractual term greater than 12 months at the time of lease inception. We do not record leases with an initial term of 12 months or less on our consolidated balance sheet but continue to record rent expense on a straight-line basis over the lease term. Our leases often include options to extend or terminate at our sole discretion, which are included in the determination of lease term when they are reasonably certain to be exercised. Our lease liability represents the present value of future lease payments over the lease term. We cannot determine the interest rate implicit in each of our leases. Therefore, we use market and term-specific incremental borrowing rates. Our incremental borrowing rate for a lease is the rate of interest we expect to pay on a collateralized basis to borrow an amount equal to the lease payments under similar terms. We considered a combination of factors, including the rates that we currently pay on our lines of credit, lease terms and the effect of adjusting the rate to refle ct the term consideration of collateral. Our credit-adjusted risk-free rate takes into consideration the interest rate we p ay on our Retail Facility. Total lease costs recorded as rent and other occupancy costs include fixed operating lease costs and short-term lease costs. Our real estate leases may require we pay certain expenses, such as common area maintenance (CAM) costs, real estate taxes and other executory costs, of which any fixed portion is included in operating lease costs. We recognize operating lease costs on a straight-line basis over the lease term. Our lease agreements do not contain any material residual value guarantees or material restrictive covenants. A significant majority of our leases are related to our company-operated Outposts, and their related costs are recorded within General and administrative expenses on the statement of operations. The ROU asset is measured at the initial amount of the lease liability adjusted for lease payments made at or before the lease commencement date, initial direct costs, and any material tenant improvement allowances received. For operating leases, ROU assets are reduced over the lease term by the recognized straight-line lease expense less the amount of accretion of the lease liability determined using the effective interest method. For finance leases, ROU assets are amortized on a straight-line basis over the shorter of the useful life of the leased asset or the lease term. Interest expense on each finance lease liability is recognized utilizing the effective interest method. ROU assets are tested for impairment in the same manner as long-lived assets. Additionally, we monitor for events or changes in circumstances that may require a reassessment of one of our leases and determine if a remeasurement is required. The components of lease costs: Three Months Ended September 30, Nine Months Ended September 30, 2022 2022 Operating leases costs $ 259 $ 1,055 Short-term lease costs 123 149 Total lease costs $ 382 $ 1,204 The following table includes supplemental information: September 30, 2022 Weighted-average remaining operating lease term 9 Weighted-average operating lease discount rate 4.56% Cash paid related to operating lease liabilities was $1,092 fo r the nine months ended September 30, 2022. The total operating lease liability arising from ROU assets was $7,794 for the nine months ended September 30, 2022. This amount excludes the initial impact of adoption. See Note 2, Summary of Significant Accounting Policies , for additional information. Finance lease assets are recorded in property, plant, and equipment, net with the corresponding finance lease liabilities on the consolidated balance sheet. Finance leases were immaterial as of September 30, 2022. Minimum future maturities of operating lease liabilities as of September 30, 2022 were as follows: Remainder of 2022 $ 893 2023 5,830 2024 6,919 2025 6,867 2026 6,902 Thereafter 75,361 Total lease payments 102,772 Less imputed interest (28,432) Total $ 74,340 As of September 30, 2022, we have entered into operating leases that have not yet commenced of $64,322 , primarily related to real estate leases. These leases will commence between fiscal year 2022 and fiscal year 2024 with lease terms of 10 years to 20 years. Previous Lease Guidance Disclosures Rent expense for operating lease agreements under the previous lease guidance, which excludes certain amounts required under the new guidance, was $113 and $563 for the three months and nine months ended September 30, 2021, respectively. The minimum future rental payments under non-cancelable operating leases and finance leases under the previous lease guidance as of December 31, 2021: Operating Leases Finance Leases Year ending December 31: 2022 $ 2,966 $ 106 2023 3,233 95 2024 3,381 102 2025 3,323 50 2026 3,358 4 Total minimum lease payments $ 16,261 $ 357 Finance Leases: Less amount representing interest 44 Present value of net minimum lease payments 313 Less current portion 85 Finance lease obligations, net of current maturities $ 228

Earn-out Liability

Earn-out Liability	9 Months Ended
	Sep. 30, 2022
Reverse Recapitalization [Abstract]
Earn-out Liability	Earn-out Liability At closing of the Business Combination, certain stockholders were entitled to receive up to 21,241,250 earn-out shares, in the form of Common Units of Authentic Brands and Class A Common Stock of the Company, if certain milestones were satisfied. A total of 50% of the earn-out shares were issuable ("First Tier Vesting Event"), in the aggregate, if the volume weighted average trading price of the Company's Class A Common Stock was $15.00 or greater for any 20 trading days within a period of 30 trading days prior to the fifth anniversary of the closing of the Business Combination. The remaining 50% of earn-out shares were issuable ("Second Tier Vesting Event"), in the aggregate, if the volume weighted average trading price of the Company’s Class A Common Stock was $20.00 or greater for any 20 trading days within a period of 30 trading days prior to the seventh anniversary of the closing of the Business Combination. In March 2022, the First Tier Vesting Event occurred, as a result of which 694,062 shares of Class C Common Stock (as defined below) were exchanged for 694,062 shares of Class A Common Stock and 9,926,563 Restricted Common Units (as defined below) of Authentic Brands were converted into Common Units of Authentic Brands and BRC Inc. issued 9,926,563 shares of Class B Common Stock to the holders thereof. In April 2022, the Second Tier Vesting Event occurred, as a result of which 694,063 shares of Class C Common Stock were exchanged for 694,063 shares of Class A Common Stock and 9,926,562 Restricted Common Units of Authentic Brands were converted into Common Units of Authentic Brands and BRC Inc. issued 9,926,562 shares of Class B Common Stock to the holders thereof. The earn-out liabilities were initially measured at fair value at the closing of the Business Combination and subsequently remeasured at the end of the each reporting period and vesting dates. The changes in fair value of the earn-out liabilities were recorded as Non-operating income (expense), net in the unaudited consolidated statement of operations. The following table is a summary of the earn-out liability changes in fair value and the reported balances: Total Initial fair value, as of February 9, 2022 $ 218,678 Loss on change in fair value 171,098 First Tier Vesting Event (172,372) Loss on change in fair value 38,553 Second Tier Vesting Event (255,957) Balance as of September 30, 2022 $ —

Warrant Liability

Warrant Liability	9 Months Ended
	Sep. 30, 2022
Derivative Instruments and Hedging Activities Disclosure [Abstract]
Warrant Liability	Warrant Liability In connection with the Business Combination, the Company assumed from SilverBox 11,499,974 public warrants (the "Public Warrants") and 6,266,667 private placement warrants (the "Private Placement Warrants" and, together with the Public Warrants, the "Warrants"). Each Warrant entitled its holder to purchase one share of Class A Common Stock at an exercise price of $11.50 per share, subject to certain adjustments. In May 2022, the Company redeemed all of its outstanding Warrants in accordance with the warrant agreement. During the redemption period, the holders of Warrants had the option to exercise the Warrants on a “cashless” basis to receive 0.361 shares of Class A Common Stock per Warrant in lieu of receiving the redemption price. In connection with the redemption, 11,396,726 Public Warrants and 6,266,667 Private Placement Warrants, representing approximately 99% of the Public Warrants and 100% of the Private Placement Warrants, respectively, were exercised on a cashless basis in exchange for an aggregate of 6,376,346 shares of Class A Common Stock. A total of 103,218 Public Warrants remained unexercised in May 2022 and such unexercised Public Warrants were redeemed for an aggregate redemption price of $10, representing a redemption price of $0.10 per Warrant. Following the redemption, the Company had no Warrants outstanding. In connection with the redemption, the Warrants ceased trading on the New York Stock Exchange and were delisted. The Warrant liabilities were initially measured at fair value at the closing of the Business Combination and subsequently remeasured at the end of the each reporting period. The changes in fair value of the Warrant liabilities were recorded as Non-operating income (expense), net in the unaudited consolidated statement of operations. The following table is a summary of the Warrants changes in fair value and the reported balances: Total Initial fair value, as of February 9, 2022 $ 36,484 Loss on change in fair value 62,110 Gain on change in fair value (5,435) Warrant redemption (93,159) Balance as of September 30, 2022 $ —

Stockholders' Equity

Stockholders' Equity	9 Months Ended
	Sep. 30, 2022
Equity [Abstract]
Stockholders' Equity	Stockholders’ Equity In conjunction with the Business Combination, 18,769 class A common units and 73,890 class B common units of Authentic Brands (the holders thereof, the "Existing Members") were converted into an aggregate of 139,106,323 common units in Authentic Brands (the “Common Units”) and 19,853,125 restricted common units in Authentic Brands (the “Restricted Common Units”). The Existing Members also received 139,106,323 shares of Class B Common Stock of the Company. Subsequent to the Business Combination, the Company's authorized capital stock consists of 2,802,500,000 shares including (i) 2,500,000,000 shares of Class A Common Stock, (ii) 300,000,000 shares of Class B Common Stock, (iii) 1,500,000 shares of Class C common stock, par value $0.0001 per share (the "Class C Common Stock"), and (iv) 1,000,000 shares of preferred stock, par value $0.0001 per share (the "Preferred Stock"). The Class C Common Stock is divided into two series as follows: (a) 750,000 shares of Series C-1 Common Stock, par value $0.0001 per share; and (b) 750,000 shares of Series C-2 Common Stock, par value $0.0001 per share. Holders of the Company's Class A Common Stock and the Class B Common Stock are each entitled to one vote per share, and holders of the Class C Common Stock do not have any voting rights. Subject to preferences that may apply to any shares of preferred stock outstanding at the time, the holders of our Class A Common Stock are entitled to receive dividends and other distributions as may from time to time be declared by the our board of directors at its discretion out of legally available Company assets, ratably in proportion to the number of shares held by each such holder, and at such times and in such amounts as the board of directors in its discretion may determine. No dividends or other distributions will be declared or paid on the Class B Common Stock or the Class C Common Stock. A holder of Class B Common Stock may transfer or assign shares of Class B Common Stock only if such holder also simultaneously transfers an equal number of such holder’s Common Units in compliance with and as permitted by the Third Amended and Restated Limited Liability Company Operating Agreement of Authentic Brands (the "LLC Agreement"). In the event of any voluntary or involuntary liquidation, dissolution or winding up of the Company, after payment of debts and other liabilities and after the rights of holders of preferred stock, if any, have been satisfied, the holders of all outstanding shares of Class A Common Stock will be entitled to receive the remaining assets of the Company available for distribution ratably in proportion to the number of shares held by each such stockholder. The board of directors of the Company may establish one or more classes or series of preferred stock. Our board of directors may determine, with respect to any class or series of preferred stock, the terms and rights of such class or series. We currently do not have any preferred stock issued and outstanding. Common Units are entitled to share in the profits and losses of Authentic Brands and to receive distributions declared and have no voting rights. Holders of Common Units receive one share of Class B Common Stock, which are voting, non-economic shares in the Company, for each Common Unit they own. From and after a lock-up period and subject to the terms of the LLC Agreement, the Common Unit holders have the option to redeem all or any portion of their Common Units. However, upon redemption, BRC Inc.'s board of directors determines whether the Common Units are redeemed in cash or Class A Common Stock. Common Units that are redeemed for shares, are exchanged for a number of Class A Common Stock equal to the number of exchanged Common Units. Simultaneously, a number of Class B Common Stock held by the unitholder is surrendered equal to the number of Common Units being redeemed. For Common Units redeemed for cash, cash redemption may only be effected if a concurrent fundraising activity takes place by the Company. Non-Controlling Interests

Series A Preferred Equity and D

Series A Preferred Equity and Derivative Liability	9 Months Ended
	Sep. 30, 2022
Temporary Equity [Abstract]
Series A Preferred Equity and Derivative Liability	Series A Preferred Equity and Derivative Liability In January 2022, the Company entered into the First Amendment to the Business Combination Agreement, which modified the terms of the Applicable Premium (as defined below) that was payable upon the redemption of the Series A preferred units prior to December 31, 2022. Under the amended terms, the Applicable Premium shall be allocated by the Company as follows: (i) if the Applicable Premium was payable to the former holders of Existing Company Preferred Units (as defined in the First Amendment), then the Company shall use all of the proceeds from the Applicable Premium to pay the Applicable Premium to the former holders of Existing Company Preferred Units on a pro rata basis; and (ii) if the Applicable Premium was not payable to the former holders of Existing Company Preferred Units, then (A) the Company shall issue the Supplemental Company Common Units to the Existing Company Unitholders (other than Blocker Corp (each, as defined in the First Amendment)) on a pro rata basis, (B) BRC Inc. shall issue (1) a number of shares of Class B Common Stock equal to the number of Supplemental Company Common Units to the Existing Company Unitholders (other than Blocker Corp) on a pro rata basis and (2) the Supplemental Pubco Class A Shares to the Blocker Corp Shareholders on a pro rata basis (each, as defined in the First Amendment), and (C) the Company shall release the Applicable Premium held in the Applicable Premium Account (as defined in the First Amendment) to the Company to make such funds available for use as general working capital funds. For the purpose of determining whether the Applicable Premium shall be payable or not payable to the former holders of Existing Company Preferred Units, (x) the threshold of $1.25 billion equity value of the Company, as referenced in Section 8.13(b) of the Authentic Brands' Limited Liability Company Agreement, shall be determined using the 30-day volume-weighted average price calculated as of the later of the 30th day following the Closing Date and the date on which the Form S-1 Shelf (as defined in the Investor Rights Agreement) is declared effective by the SEC, and (y) in computing such threshold, the Common Unit Redemption Amount shall be added to the foregoing calculation of the Company’s equity value based upon the 30-day volume weighted average price. We analyzed the amendment to the Series A preferred units and determined that the amendment should be accounted for prospectively as a modification to the Series A preferred units. Additionally, as part of our assessment, we further considered whether the amendment resulted in any additional embedded features being bifurcated and accounted for separately as a freestanding derivative in accordance with ASC 815. Based on our analysis, we determined that the amendment to the Applicable Premium resulted in multiple redemption features which require the payment of the Applicable Premium as part of the settlement amount to be bifurcated from the Series A preferred units and accounted for separately as a freestanding derivative. The guidance in ASC 815 requires that in instances where multiple embedded features are bifurcated from the host contract, the bifurcated features shall be combined into a single compound derivative. Accordingly, the Company recognized the compound derivative at fair value and adjusted the compound derivative to fair value at each reporting period. The compound derivative was subject to re-measurement at each balance sheet date until the settlement of the derivative occurred with any changes in fair value recognized in the Company’s unaudited consolidated statement of operations. In February 2022, in conjunction with the Business Combination, the Series A preferred units were redeemed for $134,698, including $8,265 of applicable premium that was placed in an escrow account and reported as restricted cash (the "Applicable Premium"). The remaining $26,203 of Series A preferred units were exchanged for shares of Class A Common Stock in connection with the Business Combination. In May 2022, upon effectiveness of the Company's registration statement on Form S-1, 820,310 Common Units in Authentic Brands, representing the Supplemental Company Common Units, and an equal number of shares of Class B Common Stock, as well as 6,196 shares of Class A Common Stock, representing the Supplemental Pubco Class A Shares, were issued in connection with the vesting of the Applicable Premium. In conjunction with the vesting, the Applicable premium restricted cash balance became unrestricted. The following table is a summary of the derivative liability changes in fair value and the reported balance: Total Initial fair value, as of February 9, 2022 $ 9,741 Loss on change in fair value 7,506 Gain on change in fair value (5,172) Applicable Premium vesting (12,075) Balance as of September 30, 2022 $ —

Equity-Based Compensation

Equity-Based Compensation	9 Months Ended
	Sep. 30, 2022
Share-based Payment Arrangement [Abstract]
Equity-Based Compensation	Equity-Based Compensation Authentic Brands' maintained an equity incentive plan (the “Plan”) under which it could grant incentive units (“Incentive Units”) to employees or non-employee directors. In connection with the Plan, 200,000 non-voting units have been authorized. These units may contain certain service and performance related vesting provisions. The Incentive Units are awarded to eligible employees and non-employee directors and entitle the grantee to receive non-voting member units upon vesting, subject solely to the employee’s continuing employment or the non-employee director’s continuing service on the board. In connection with the Business Combination, BRC Inc. adopted the 2022 Omnibus Incentive Plan ("Omnibus Plan"), which replaced the Plan, and the 2022 Employee Stock Purchase Plan. On February 9, 2022, the Company granted 548,235 stock options to employees under the Omnibus Plan that vest ratably over three years and expire after seven years. The grant date estimated fair value of the stock options was based upon a Black Scholes model valuation of the options at the grant date. The stock options have a strike price of $10.00. The following assumptions were utilized in determining the fair value of the units at the grant date: Expected dividend — Expected volatility 50% Risk-free interest rate 1.76% Options term years 7 The computation of expected volatility is based on a weighted average of comparable public companies within the Company’s industry. Expected term assumption is based on the mid-point between vesting and maturity of the stock options. The risk-free interest rate is based on the yield of zero-coupon U.S. Treasury securities of comparable terms. The Company does not anticipate paying dividends in the foreseeable future. The Company recognizes pre-vesting forfeitures as they occur rather than estimate the forfeiture rate at the grant date. In connection with the Business Combination, 28,990 Incentive Units under the Plan fully vested and converted into Common Units in Authentic Brands that allow for their exchange into Class A Common Stock of BRC Inc. The Company recognized $1,856 of compensation costs as a result of the accelerated vesting of incentive units under the "Change in Control" provision of the Plan. The Company accounted for the accelerated vesting of the Incentive Units as a modification. However, because the fair value of the modified awards was the same immediately before and after the modification, no incremental compensation expense was recognized. On May 2, 2022, the Company granted 400,775 RSU awards to employees and non-employee directors under the Omnibus Plan that vest ratable over three years. The grant date fair value was $13.70 per RSU and was based on the closing price of the Class A Common Stock of BRC Inc. As of September 30, 2022, total unrecognized equity-based compensation expense related to Incentive Units, stock options and RSUs to be recognized over a weighted average period of approximately 3 years was $12,753.

Income Taxes

Income Taxes	9 Months Ended
	Sep. 30, 2022
Income Tax Disclosure [Abstract]
Income Taxes	Income Taxes We are subject to U.S. federal and state taxes with respect to our allocable share of any taxable income or loss of Authentic Brands, as well as any stand-alone income or loss we generate. Authentic Brands is treated as a partnership for U.S. income tax purposes and for most applicable state and local income tax purposes and generally does not pay income taxes in most jurisdictions. Instead, Authentic Brands' taxable income or loss is passed through to its members, including us. Our effective tax rate in 2022 differs from the U.S. federal statutory rate primarily due to changes in the valuation allowance and non-controlling interest.

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 Basic net loss per share is calculated by dividing net loss attributable to Class A common stockholders by the weighted-average shares of Class A common shares outstanding without the consideration for potential dilutive securities. Diluted net loss per share represents basic net loss per share adjusted to include the potentially dilutive effect of outstanding unvested share awards, warrants, Common Units and Restricted Common Units that are exchangeable into shares of Class A common stock. Diluted net loss per share is computed by dividing the net income attributable to Class A common shareholders by the weighted-average number of shares of Class A common stock outstanding for the period determined using the treasury stock method and if-converted method, as applicable. The Company analyzed the calculation of net loss per share for periods prior to the Business Combination on February 9, 2022 and determined that it resulted in values that would not be meaningful to the users of the consolidated financial statements, as the capital structure completely changed as a result of the Business Combination. Therefore, net loss per share information has not been presented for periods prior to the Business Combination. The basic and diluted net loss per share attributable to Class A common shareholders for the nine months ended September 30, 2022, as presented on the unaudited consolidated statements of operations, represents only the period after the Business Combination to September 30, 2022. The following table sets forth the computation of basic and diluted net loss per share are presented below: Three Months Ended September 30, Period After Business Combination Through September 30, 2022 2022 Numerator: Net loss $ (16,102) $ (315,323) Less: Net loss attributable to non-controlling interests (12,059) (238,663) Net loss attributable to Class A Common Stock - basic $ (4,043) $ (76,660) Denominator: Weighted average shares of Class A Common Stock outstanding 53,013,720 49,843,715 Net loss per share attributable to Class A common stockholders, basic and diluted $ (0.08) $ (1.54) The Company excluded the following potentially dilutive securities, presented based on amounts outstanding at each period end, from the computation of diluted net loss per share attributable to Class A common shareholders because including them would have had an antidilutive effect: Three Months Ended September 30, Period After Business Combination Through September 30, 2022 2022 Stock options 720,010 720,010 Common Units 157,794,609 157,794,609 RSUs 666,076 666,076 Incentive Units 16,445 16,445 159,197,140 159,197,140

Commitments and Contingencies

Commitments and Contingencies	9 Months Ended
	Sep. 30, 2022
Commitments and Contingencies Disclosure [Abstract]
Commitments and Contingencies	Commitments and Contingencies Purchase Agreements The Company has entered into several manufacturing and purchase agreements to purchase coffee product from third-party suppliers. The minimum purchase amounts are based on quantity and in the aggregate will be approximately $21,130 for 2022; $35,780 for 2023; and $26,480 for 2024. Contingencies The Company is the subject of various legal actions in the ordinary course of business. These actions typically seek, among other things, compensation for alleged personal injury, breach of contract, property damage, punitive damages, civil penalties or other losses, or injunctive or declaratory relief. With respect to such lawsuits, the Company accrues reserves when it is probable a liability has been incurred and the amount of loss can be reasonably estimated. The Company does not believe any of these proceedings, individually or in the aggregate, would be expected to have a material adverse effect on results of operations, cash flows or financial condition. Legal Disputes

Subsequent Events

Subsequent Events	9 Months Ended
	Sep. 30, 2022
Subsequent Events [Abstract]
Subsequent Events	Subsequent Events Subsequent to September 30, 2022, certain lots of the Company’s RTD products were determined not to meet the Company’s standards for flavor and texture, and the Company decided to voluntarily withdraw the related inventory from the market. As a result, we expect to issue credits of approximately $561 to affected customers and have recorded this as a reduction to revenue. In addition, the Company recorded $2,875 to cost of goods sold relating to replacing such customers’ products and the write off of affected inventory that was determined to no longer be salable. Because the conditions relating to the withdrawal existed for product that was produced as of September 30, 2022, the date of our consolidated balance sheet, these amounts were recorded in our consolidated financial statements as of s uch da te. An additional $626 of product that was determined to not be salable was produced subsequent to September 30, 2022, and will be reflected as expense in the fourth quarter 2022. In November 2022, Authentic Brands entered into a new senior credit facility, which includes a $65,000 revolving credit facility with a five year term (the "Senior Credit Facility"), in replacement of its existing credit facility. In connection with the entry into the Senior Credit Facility, Authentic Brands and its subsidiaries each granted a security interest in and liens upon substantially all of their assets in favor of the lender to secure obligations under the Senior Credit Facility. Additionally, prior to closing, Authentic Brands repaid the $14,000 outstanding under the existing credit facility. The Company has completed an evaluation of all subsequent events through November 10, 2 022 to ensure that these consolidated financial statements include appropriate disclosure of events both recognized in the consolidated financial statements and events which occurred but were not recognized in the consolidated financial statements.

Summary of Significant Accoun_2

Summary of Significant Accounting Policies (Policies)	9 Months Ended
	Sep. 30, 2022
Accounting Policies [Abstract]
Basis of Presentation and Consolidation	Basis of Presentation and Consolidation The Company has prepared the accompanying unaudited consolidated financial statements in accordance with generally accepted accounting principles in the United States of America (“US GAAP”) for interim financial information. The unaudited consolidated financial statements reflect the financial position and operating results of the Company including wholly-owned subsidiaries. These financial statements reflect all normal and recurring adjustments that are, in the opinion of management, necessary for a fair statement of the operating results for the interim periods. Intercompany transactions and balances have been eliminated in consolidation. These unaudited consolidated financial statements should be read in conjunction with the audited consolidated financial statements for the year ended December 31, 2021. The Business Combination was accounted for as a reverse recapitalization transaction between entities under common control, whereas Authentic Brands was considered the accounting acquirer and predecessor entity. The Business Combination was reflected as the equivalent of Authentic Brands issuing stock for the net assets of SilverBox, accompanied by a recapitalization with no incremental goodwill or intangible assets recognized. Authentic Brands was determined to be the predecessor entity to the Business Combination based on a number of considerations, including: • Authentic Brands former management making up the majority of the management team of BRC Inc.; • Authentic Brands former management nominating or representing the majority of BRC Inc.'s board of directors; • Authentic Brands representing the majority of the continuing operations of BRC Inc.; and • The chief executive officer of Authentic Brands having voting control of the combined company.
Use of Estimates	Use of Estimates The preparation of unaudited consolidated financial statements in conformity with US GAAP requires estimates and assumptions that affect the reported amounts of assets and liabilities, revenues and expenses, and related disclosures of contingent liabilities in the unaudited consolidated financial statements and accompanying notes. Such estimates include but are not limited to estimated losses on accounts receivable, inventory reserves, undiscounted future cash flows and the fair value of assets or asset groups for the purpose of assessing impairment of long-lived assets, liabilities for contingencies, equity-based compensation, estimates for sales returns and related allowance, deferred revenue, and measurement and realization of deferred tax assets. Actual results could differ materially from those estimates.
Loyalty Rewards Program	Loyalty Rewards Program In August 2020, the Company established its Loyalty Points rewards program (the “Loyalty Program”), which is primarily a spend-based program. The Company’s customers who establish an online account are enrolled in the Loyalty Program. Customers can participate at two different levels under the Loyalty Program. Subscription customers (customers in the BRCC Coffee Club or subscribed to another subscription product type) are considered to be in the highest tier and earn 3% on purchases. Non-subscription customers earn 1% on purchases in the second tier. In addition to earning points on purchases, customers can earn points through certain other activities. The Company reserves the right in its sole discretion to modify, change, add, or remove point-earning activities at any time. Under the Loyalty Program, customers may redeem rewards as they reach minimum thresholds, each threshold providing access to different rewards. The Company reserves the right in its sole discretion to modify, change, add, or remove rewards and their points' thresholds at any time. Loyalty Points will expire if there is no account activity (i.e., if there is no new purchase made or order placed) for a period of twelve months. Conversion of rewards are non-changeable after redemption, have no cash value, and are nontransferable. A portion of rewards are expected to expire and not be redeemed and will be recognized as breakage income over time. Based on historical expiration rates, the Company estimates a certain percentage of rewards to expire and reassesses this estimate on a quarterly basis. The Company defers revenue associated with the points earned through purchases that are expected to be redeemed, net of estimated unredeemed loyalty points. When a customer redeems an earned reward, the Company recognizes revenue for the redeemed product and reduces the related deferred revenue liability. The deferred revenue liability is included in “Deferred revenue and gift card liability” on the consolidated balance sheets. For those points that are earned through other activities, the Company recognizes the redemption of these points as a discount to the transaction price at time of sale.
Cash and Cash Equivalents	Cash and Cash Equivalents The Company considers all highly liquid investments with an original maturity of three months or less to be cash equivalents. Cash and cash equivalents also include proceeds due from credit card transactions with settlement terms of less than five days. The Company maintains cash and cash equivalent balances with financial institutions that exceed federally insured limits. The Company has not experienced any losses related to these balances, and it believes credit risk to be minimal.
Accounts Receivable	Accounts ReceivableAccounts receivable consist primarily of trade amounts due from business customers at period end. Accounts receivable are recorded at invoiced amounts and do not bear interest. From time to time, the Company grants credit to some of its business customers on normal credit terms. The Company maintains an allowance for doubtful accounts receivable based upon its business customers’ financial condition and payment history, and its historical collection experience and expected collectability of accounts receivable.
Inventories	Inventories Inventories are stated at the lower of standard cost, which approximates first in, first out, or net realizable value. The Company records inventory reserves for obsolete and slow-moving inventory. Inventory reserves are based on inventory obsolescence trends, historical experience and application of the specific identification method. Finished goods includes allocations of labor and occupancy expenses.
Property, Plant and Equipment, Net	Property, Plant and Equipment, Net Property, plant and equipment are stated at cost with depreciation calculated using the straight-line method over the estimated useful lives of the related assets or the term of the related finance lease, whichever is shorter. Leasehold improvements are amortized over the shorter of the term of the related leases or estimated useful lives. When assets are retired or otherwise disposed of, the cost and related accumulated depreciation are removed from the accounts, and any resulting gain or loss is reflected in earnings for the period. The cost of maintenance and repairs are charged to earnings as incurred; significant renewals and improvements are capitalized. Estimated useful lives are as follows: Estimated Useful Lives Land — Building and Leasehold improvements 5 — 39 years Computer equipment and software 3 years Machinery and equipment 5 — 15 years Vehicles 5 years
Impairment of Long-Lived Assets	Impairment of Long-Lived AssetsThe Company reviews the recoverability of its long-lived assets, such as property and equipment and identifiable intangible assets, when events or changes in circumstances occur that indicate the carrying value of the asset or asset group may not be recoverable. The assessment of possible impairment is based on the Company’s ability to recover the carrying value of the asset or asset group from the expected future undiscounted pre-tax cash flows of the related operations. If these undiscounted cash flows are less than the carrying amount of the related asset, an impairment is recognized for the excess of the carrying value over its fair value.
Earn-out Liability	Earn-out Liability The earn-out shares that were payable in Common Units (as defined below) of Authentic Brands pursuant to the Business Combination Agreement were recorded as a liability under ASC 480 and the earn-out shares that were payable in BRC Inc. common stock pursuant to the Business Combination Agreement were recorded as a liability under ASC 815. The earn-out liability was initially measured at fair value at the closing of the Business Combination using a Monte Carlo simulation in an option pricing framework that simulated the future path of the Company's stock price over the earn-out period. The earn-out shares vested in March and April 2022. T he Company recognized the earn-out shares as liabilities at fair value and adjusted the earn-out shares to fair value at each reporting period. The earn-out liabilities were
Warrant Liability	Warrant Liability The Company evaluates its financial instruments to determine if such instruments are derivatives or contain features that qualify as embedded derivatives. The Company had public and private warrants, both of which did not meet the criteria for equity classification and were accounted for as liabilities. Accordingly, the Compan y recognized the warrants as liabilities at fair value and adjusted the warrants to fair value a
Income Taxes	Income Taxes The Company applies guidance issued by the Financial Accounting Standards Board ("FASB") that clarifies accounting for uncertainty in income taxes by prescribing the minimum recognition threshold an income tax position is required to meet before being recognized in the financial statements and applies to all income tax positions. Each income tax position is assessed using a two-step process. A determination is first made as to whether it is more likely than not that the income tax position will be sustained, based upon technical merits, upon examination by the taxing authorities. If the income tax position is expected to meet the more likely than not criteria, the benefit recorded in the consolidated financial statements equals the largest amount that is greater than 50% likely to be realized upon its ultimate settlement. As part of the Business Combination, the Company entered into a Tax Receivable Agreement ("TRA") with certain shareholders that requires the Company to pay to such shareholders approximately 85% of the calculated tax savings based on the portion of basis adjustments on future exchanges of units of Authentic Brands that we anticipate to be able to utilize in future years. We have determined it is more likely than not that we will be unable to utilize our deferred tax assets ("DTAs") subject to the TRA; therefore, we have not recorded a liability under the TRA. The Compan y has completed an analysis of its tax positions and believes there are no uncertain tax positions that would require recognition in the consolidated financial statements for the three and nine months ended September 30, 2022 and 2021. The Company believes that there are no tax positions taken or expected to be taken that would significantly increase or decrease unrecognized tax benefits within twelve months of the reporting date. The federal income tax position taken for each of the subsidiaries organized as limited liability companies for any years open under the various statutes of limitations is that they will continue to be exempt from income taxes by virtue of being a pass-through entity. The statute of limitations for federal income tax returns are open from the period ended December 31, 2019. The statute of limitations for the state income tax returns are generally open from the period ended December 31, 2018.
Equity-Based Compensation	Equity-Based CompensationThe Company recognizes the cost of equity-based compensation on stock options, restricted stock units ("RSU"), and incentive unit awards based on the fair value estimated in accordance with FASB ASC 718, Stock Based Compensation ("ASC 718"). The Company records equity-based compensation expense based on the fair value of equity awards at the grant date and recognizes compensation expense on a straight-line basis over the vesting period. The assumptions used to calculate the fair value of equity awards granted are evaluated and revised, as necessary, to reflect the Company’s historical experience and current market conditions.
Concentrations of Credit Risk	Concentrations of Credit Risk The Company’s assets that are potentially subject to concentrations of credit risk are cash and accounts receivable. The accounts receivable of the Company are spread over a number of customers, of which two customers accounted for 57% of total outstanding receivables as of September 30, 2022 and one customer accounted for 19% of total outstanding receivables as of December 31, 2021. The Company performs ongoing credit evaluations as to the financial condition of its customers and creditors with respect to trade accounts.
Marketing and Advertising Expenses	Marketing and Advertising ExpensesThe Company’s marketing and advertising expenses are primarily internet marketing expenses, commercial sponsorships and advertising time slots. Marketing expenses are recognized as incurred based on the terms of the individual agreements, which are generally, but not limited to: a commission for traffic driven to its websites that generate a sale, programmatic targeting advertisements, national television and radio advertisements, or payments to social media influencers. We may also enter into marketing service agreements with third party production and content providers where we prepay for certain services or deliverables and recognize the expense when the service is completed.
Fair Value Measurements	Fair Value Measurements The Company’s financial instruments consist primarily of accounts receivable, accounts payable and long-term debt. The carrying amounts of accounts receivable and accounts payable are representative of their respective fair values due to the short-term maturity of these instruments. The fair value of variable rate long-term debt is based upon the current market rates for debt with similar credit risk and maturity, which approximated its carrying value, as interest is based upon the Bloomberg Short Term Bank Yield Index ("BSBY") or Prime rates plus an applicable floating margin. In measuring fair value, the Company reflects the impact of credit risk on liabilities, as well as any collateral. The Company also considers the credit standing of counterparties in measuring the fair value of assets. The Company uses any of three valuation techniques to measure fair value: the market approach, the income approach, and the cost approach in determining the appropriate valuation technique based on the nature of the asset or liability being measured and the reliability of the inputs used in arriving at fair value. The Company follows the provisions of ASC 820, Fair Value Measurements (ASC 820) for non- financial assets and liabilities measured on a non-recurring basis. The inputs used in applying valuation techniques include assumptions that market participants would use in pricing the asset or liability (i.e., assumptions about risk). Inputs may be observable or unobservable. The Company uses observable inputs in the Company’s valuation techniques and classifies those inputs in accordance with the fair value hierarchy established by applicable accounting guidance, which prioritizes those inputs. The fair value hierarchy gives the highest priority to unadjusted quoted prices in active markets for identical assets or liabilities (Level 1 measurement) and the lowest priority to unobservable inputs (Level 3 measurement). The three levels are defined as follows: Level 1 — inputs to the valuation methodology are quoted prices (unadjusted) for identical assets or liabilities in active markets. Level 2 — inputs to the valuation methodology include quoted prices for similar assets and liabilities in active markets, and inputs that are observable for the asset or liability, either directly or indirectly, for substantially the full term of the financial instrument. Level 3 — inputs to the valuation methodology are unobservable and significant to the fair value measurement.
Series A Preferred Equity	Series A Preferred EquityThe Company accounted for its preferred equity as temporary equity, given the Series A preferred units were probable of becoming redeemable (i.e., exercise of the exit rights is the passage of time). The Series A preferred units have been subsequently remeasured by accreting changes in the redemption value from the date of issuance to the expected redemption date using the effective interest method. The Series A preferred units were redeemed in February 2022 in connection with the Business Combination.
Comprehensive Income (Loss)	Comprehensive Income (Loss) Comprehensive income (loss) is equivalent to net income (loss) in each of the periods presented. As such, no statement of comprehensive income (loss) is presented.
New Accounting Pronouncements	New Accounting Pronouncements On January 1, 2022, the Company adopted a new standard from the FASB which simplified guidance on an issuer's accounting for convertible instruments and contracts in an entity's own equity. It also amended certain guidance related to the computation of earnings per share for convertible instruments and contracts in an entity's own equity. There was no material impact to the Company's financial statements as a result of this adoption. On January 1, 2022, the Company adopted new guidance from the FASB on the recognition and measurement of leased assets and liabilities utilizing the modified retrospective approach. As a result, the prior period information reported under the previous lease guidance has not been restated. As permitted under the new guidance, the Company elected certain practical expedients, which allowed us to retain our prior conclusions regarding lease identification, classification and initial direct costs. For our lease agreements with lease and non-lease components, we elected the practical expedient to account for these as a single lease component for all underlying classes of assets. Upon adoption, we elected to use hindsight for our existing leases in determining lease term and in assessing impairment. Additionally, for short-term leases with an initial lease term of 12 months or could reasonably be certain will not be exercised or material to the financial statements, we elected to not record right-of-use assets or corresponding lease obligations on our consolidated balance sheet. We will continue to record rent expense for each short-term lease on a straight-line basis over the lease term.

Summary of Significant Accoun_3

Summary of Significant Accounting Policies (Tables)	9 Months Ended
	Sep. 30, 2022
Accounting Policies [Abstract]
Schedule of Disaggregation of Revenue by Sales Channel	The following table disaggregates revenue by sales channel: Three Months Ended September 30, Nine Months Ended September 30, 2022 2021 2022 2021 Direct to Consumer ("DTC") $ 38,082 $ 37,512 $ 113,376 $ 115,656 Wholesale 32,247 19,459 78,173 38,608 Outpost 5,165 3,135 16,146 6,989 Total net sales $ 75,494 $ 60,106 $ 207,695 $ 161,253
Schedule of Deferred Revenue, Gift Cards, and Loyalty Program, Including Significant Changes in Deferred Revenue	The following table provides information about deferred revenue, gift cards, and Loyalty Program, including significant changes in deferred revenue balances: Three Months Ended September 30, Nine Months Ended September 30, 2022 2021 2022 2021 Balance at beginning of period $ 8,010 $ 5,221 $ 7,334 $ 4,615 Sales of gift cards 393 105 751 313 Redemption of gift cards (317) (93) (620) (330) Increase from deferral of revenue 3,411 3,269 3,411 3,269 Decrease from revenue recognition (3,335) (2,973) (3,586) (3,507) Loyalty Program points earned 632 864 1,880 2,298 Loyalty Program points redeemed/expired (174) (248) (550) (513) Ending balance as of period $ 8,620 $ 6,145 $ 8,620 $ 6,145
Schedule of Estimated Useful Lives	Estimated useful lives are as follows: Estimated Useful Lives Land — Building and Leasehold improvements 5 — 39 years Computer equipment and software 3 years Machinery and equipment 5 — 15 years Vehicles 5 years Property, plant and equipment, net consists of the following: September 30, December 31, 2022 2021 Land $ 2,196 $ 2,196 Building and leasehold improvements 15,181 11,273 Computer equipment and software 4,500 3,474 Machinery and equipment 9,908 8,323 Vehicles 1,065 1,057 Furniture and fixtures 1,696 961 Construction in progress 21,906 9,236 56,452 36,520 Less: accumulated depreciation and amortization (8,415) (5,406) Total property, plant and equipment, net $ 48,037 $ 31,114 The portion of depreciation expense related to production and distribution facilities is included in cost of goods sold including occupancy costs on the unaudited consolidated statements of operations. Depreciation expense recorded in cost of goods sold and general and administrative expenses was as follows: Three Months Ended September 30, Nine Months Ended September 30, 2022 2021 2022 2021 Cost of goods sold $ 207 $ 209 $ 619 $ 549 General and administrative 825 634 2,411 1,434 Total depreciation expense $ 1,032 $ 843 $ 3,030 $ 1,983

Inventories (Tables)

Inventories (Tables)	9 Months Ended
	Sep. 30, 2022
Inventory Disclosure [Abstract]
Schedule of Inventories	Inventories consist of the following: September 30, December 31, 2022 2021 Coffee: Unroasted $ 3,432 $ 2,578 Finished Goods 9,308 6,681 Ready-to-Drink 18,836 3,727 Apparel and other merchandise 9,357 7,886 Total inventories $ 40,933 $ 20,872

Property, Plant and Equipment_2

Property, Plant and Equipment, Net (Tables)	9 Months Ended
	Sep. 30, 2022
Property, Plant and Equipment [Abstract]
Schedule of Property and Equipment, Net	Estimated useful lives are as follows: Estimated Useful Lives Land — Building and Leasehold improvements 5 — 39 years Computer equipment and software 3 years Machinery and equipment 5 — 15 years Vehicles 5 years Property, plant and equipment, net consists of the following: September 30, December 31, 2022 2021 Land $ 2,196 $ 2,196 Building and leasehold improvements 15,181 11,273 Computer equipment and software 4,500 3,474 Machinery and equipment 9,908 8,323 Vehicles 1,065 1,057 Furniture and fixtures 1,696 961 Construction in progress 21,906 9,236 56,452 36,520 Less: accumulated depreciation and amortization (8,415) (5,406) Total property, plant and equipment, net $ 48,037 $ 31,114 The portion of depreciation expense related to production and distribution facilities is included in cost of goods sold including occupancy costs on the unaudited consolidated statements of operations. Depreciation expense recorded in cost of goods sold and general and administrative expenses was as follows: Three Months Ended September 30, Nine Months Ended September 30, 2022 2021 2022 2021 Cost of goods sold $ 207 $ 209 $ 619 $ 549 General and administrative 825 634 2,411 1,434 Total depreciation expense $ 1,032 $ 843 $ 3,030 $ 1,983

Accrued Liabilities (Tables)

Accrued Liabilities (Tables)	9 Months Ended
	Sep. 30, 2022
Accrued Liabilities, Current [Abstract]
Schedule of Accrued Liabilities	Accrued liabilities consist of the following: September 30, December 31, 2022 2021 Accrued compensation and benefits $ 7,317 $ 2,799 Accrued marketing 1,198 3,323 Accrued Series A preferred equity distribution — 2,650 Accrued freight 693 1,912 Accrued sales taxes 916 1,364 Accrued inventory purchases 12,944 1,492 Credit card liabilities 899 4,759 Other accrued expenses 6,657 3,934 Total accrued liabilities $ 30,624 $ 22,233

Long-Term Debt (Tables)

Long-Term Debt (Tables)	9 Months Ended
	Sep. 30, 2022
Debt Disclosure [Abstract]
Schedule of Company's Credit Facilities and Related Balances	The Company’s credit facilities and related balances were as follows: September 30, December 31, 2022 2021 Mortgages $ 7,173 $ 7,380 Equipment financing loan 3,336 5,067 Equipment term loan 3,929 — Retail facility 1,876 1,904 Credit facility 14,000 8,000 Promissory note — 10,000 Notes payable 3,540 2,779 Total principal 33,854 35,130 Less debt issuance costs (210) (439) Total debt, net $ 33,644 $ 34,691 Current maturities: Current maturities of principal $ 16,244 $ 12,273 Less current portion of debt issuance costs (81) (294) Current maturities of long-term debt, net $ 16,163 $ 11,979 Long-term debt: Non-current principal $ 17,610 $ 22,857 Non-current portion of debt issuance costs (129) (145) Long-term debt, net $ 17,481 $ 22,712
Schedule of Future Contractual Maturities of Credit Facilities	Future contractual maturities of credit facilities as of September 30, 2022 are as follows: Remainder of 2022 $ 294 2023 16,977 2024 2,885 2025 7,220 2026 3,542 Thereafter 2,936 $ 33,854

Leases (Tables)

Leases (Tables)	9 Months Ended
	Sep. 30, 2022
Leases [Abstract]
Schedule of Lease Costs and Supplemental Information	The components of lease costs: Three Months Ended September 30, Nine Months Ended September 30, 2022 2022 Operating leases costs $ 259 $ 1,055 Short-term lease costs 123 149 Total lease costs $ 382 $ 1,204 The following table includes supplemental information: September 30, 2022 Weighted-average remaining operating lease term 9 Weighted-average operating lease discount rate 4.56%
Schedule of Future Minimum Lease Payments Under Non-Cancelable Operating Leases	Minimum future maturities of operating lease liabilities as of September 30, 2022 were as follows: Remainder of 2022 $ 893 2023 5,830 2024 6,919 2025 6,867 2026 6,902 Thereafter 75,361 Total lease payments 102,772 Less imputed interest (28,432) Total $ 74,340
Schedule of Minimum Future Lease Payments For Capital Leases	The minimum future rental payments under non-cancelable operating leases and finance leases under the previous lease guidance as of December 31, 2021: Operating Leases Finance Leases Year ending December 31: 2022 $ 2,966 $ 106 2023 3,233 95 2024 3,381 102 2025 3,323 50 2026 3,358 4 Total minimum lease payments $ 16,261 $ 357 Finance Leases: Less amount representing interest 44 Present value of net minimum lease payments 313 Less current portion 85 Finance lease obligations, net of current maturities $ 228
Schedule of Minimum Future Rental Payments For Operating Leases	The minimum future rental payments under non-cancelable operating leases and finance leases under the previous lease guidance as of December 31, 2021: Operating Leases Finance Leases Year ending December 31: 2022 $ 2,966 $ 106 2023 3,233 95 2024 3,381 102 2025 3,323 50 2026 3,358 4 Total minimum lease payments $ 16,261 $ 357 Finance Leases: Less amount representing interest 44 Present value of net minimum lease payments 313 Less current portion 85 Finance lease obligations, net of current maturities $ 228

Earn-out Liability (Tables)

Earn-out Liability (Tables)	9 Months Ended
	Sep. 30, 2022
Reverse Recapitalization [Abstract]
Summary of Changes in Fair Value	The following table is a summary of the earn-out liability changes in fair value and the reported balances: Total Initial fair value, as of February 9, 2022 $ 218,678 Loss on change in fair value 171,098 First Tier Vesting Event (172,372) Loss on change in fair value 38,553 Second Tier Vesting Event (255,957) Balance as of September 30, 2022 $ — The following table is a summary of the Warrants changes in fair value and the reported balances: Total Initial fair value, as of February 9, 2022 $ 36,484 Loss on change in fair value 62,110 Gain on change in fair value (5,435) Warrant redemption (93,159) Balance as of September 30, 2022 $ — The following table is a summary of the derivative liability changes in fair value and the reported balance: Total Initial fair value, as of February 9, 2022 $ 9,741 Loss on change in fair value 7,506 Gain on change in fair value (5,172) Applicable Premium vesting (12,075) Balance as of September 30, 2022 $ —

Warrant Liability (Tables)

Warrant Liability (Tables)	9 Months Ended
	Sep. 30, 2022
Derivative Instruments and Hedging Activities Disclosure [Abstract]
Summary of Changes in Fair Value	The following table is a summary of the earn-out liability changes in fair value and the reported balances: Total Initial fair value, as of February 9, 2022 $ 218,678 Loss on change in fair value 171,098 First Tier Vesting Event (172,372) Loss on change in fair value 38,553 Second Tier Vesting Event (255,957) Balance as of September 30, 2022 $ — The following table is a summary of the Warrants changes in fair value and the reported balances: Total Initial fair value, as of February 9, 2022 $ 36,484 Loss on change in fair value 62,110 Gain on change in fair value (5,435) Warrant redemption (93,159) Balance as of September 30, 2022 $ — The following table is a summary of the derivative liability changes in fair value and the reported balance: Total Initial fair value, as of February 9, 2022 $ 9,741 Loss on change in fair value 7,506 Gain on change in fair value (5,172) Applicable Premium vesting (12,075) Balance as of September 30, 2022 $ —

Series A Preferred Equity and_2

Series A Preferred Equity and Derivative Liability (Tables)	9 Months Ended
	Sep. 30, 2022
Temporary Equity [Abstract]
Summary of Changes in Fair Value	The following table is a summary of the earn-out liability changes in fair value and the reported balances: Total Initial fair value, as of February 9, 2022 $ 218,678 Loss on change in fair value 171,098 First Tier Vesting Event (172,372) Loss on change in fair value 38,553 Second Tier Vesting Event (255,957) Balance as of September 30, 2022 $ — The following table is a summary of the Warrants changes in fair value and the reported balances: Total Initial fair value, as of February 9, 2022 $ 36,484 Loss on change in fair value 62,110 Gain on change in fair value (5,435) Warrant redemption (93,159) Balance as of September 30, 2022 $ — The following table is a summary of the derivative liability changes in fair value and the reported balance: Total Initial fair value, as of February 9, 2022 $ 9,741 Loss on change in fair value 7,506 Gain on change in fair value (5,172) Applicable Premium vesting (12,075) Balance as of September 30, 2022 $ —

Equity-Based Compensation (Tabl

Equity-Based Compensation (Tables)	9 Months Ended
	Sep. 30, 2022
Share-based Payment Arrangement [Abstract]
Summary of Assumptions Were Utilized In Determining the Fair Value of the Units at the Grant Date	The following assumptions were utilized in determining the fair value of the units at the grant date: Expected dividend — Expected volatility 50% Risk-free interest rate 1.76% Options term years 7

Net Loss per Share (Tables)

Net Loss per Share (Tables)	9 Months Ended
	Sep. 30, 2022
Earnings Per Share [Abstract]
Schedule of Losses per Share	The following table sets forth the computation of basic and diluted net loss per share are presented below: Three Months Ended September 30, Period After Business Combination Through September 30, 2022 2022 Numerator: Net loss $ (16,102) $ (315,323) Less: Net loss attributable to non-controlling interests (12,059) (238,663) Net loss attributable to Class A Common Stock - basic $ (4,043) $ (76,660) Denominator: Weighted average shares of Class A Common Stock outstanding 53,013,720 49,843,715 Net loss per share attributable to Class A common stockholders, basic and diluted $ (0.08) $ (1.54)
Schedule of Antidilutive Securities	The Company excluded the following potentially dilutive securities, presented based on amounts outstanding at each period end, from the computation of diluted net loss per share attributable to Class A common shareholders because including them would have had an antidilutive effect: Three Months Ended September 30, Period After Business Combination Through September 30, 2022 2022 Stock options 720,010 720,010 Common Units 157,794,609 157,794,609 RSUs 666,076 666,076 Incentive Units 16,445 16,445 159,197,140 159,197,140

Organization and Nature of Bu_2

Organization and Nature of Business (Details) $ in Thousands	Feb. 09, 2022 USD ($)
Organization, Consolidation and Presentation of Financial Statements [Abstract]
Estimated value	$ 1,839,815

Summary of Significant Accoun_4

Summary of Significant Accounting Policies - Disaggregation of Revenue by Sales Channel (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]
Total net sales	$ 75,494	$ 60,106	$ 207,695	$ 161,253
Direct to Consumer ("DTC")
Disaggregation of Revenue [Line Items]
Total net sales	38,082	37,512	113,376	115,656
Wholesale
Disaggregation of Revenue [Line Items]
Total net sales	32,247	19,459	78,173	38,608
Outpost
Disaggregation of Revenue [Line Items]
Total net sales	$ 5,165	$ 3,135	$ 16,146	$ 6,989

Summary of Significant Accoun_5

Summary of Significant Accounting Policies - Additional Information (Details) - USD ($)	1 Months Ended	3 Months Ended		9 Months Ended		12 Months Ended
	Aug. 31, 2020	Sep. 30, 2022	Sep. 30, 2021	Sep. 30, 2022	Sep. 30, 2021	Dec. 31, 2021
New Accounting Pronouncements or Change in Accounting Principle [Line Items]
Percentage of loyalty for subscription customers	3%
Percentage of loyalty for non-subscription customers	1%
Maximum settlement terms of credit card transactions included in cash and cash equivalents				5 days
Allowance for doubtful accounts receivable		$ 112,000		$ 112,000		$ 112,000
Impairment loss of long-lived assets		$ 0	$ 0	$ 0	$ 0
Tax savings payable (as a percent)		85%		85%
Prepaid marketing and advertising expenses		$ 2,917,000		$ 2,917,000		1,941,000
Operating lease, right-of-use asset		14,915,000		14,915,000
Operating lease liability		$ 74,340,000		$ 74,340,000
Cumulative Effect, Period of Adoption, Adjustment
New Accounting Pronouncements or Change in Accounting Principle [Line Items]
Operating lease, right-of-use asset						7,560,000
Operating lease liability						7,689,000
Deferred rent						$ 129,000
Total Revenue | One Customer | Customer Concentration Risk
New Accounting Pronouncements or Change in Accounting Principle [Line Items]
Concentration risk, percentage		13%
Accounts Receivable | One Customer | Customer Concentration Risk
New Accounting Pronouncements or Change in Accounting Principle [Line Items]
Concentration risk, percentage						19%
Accounts Receivable | Two Customers | Customer Concentration Risk
New Accounting Pronouncements or Change in Accounting Principle [Line Items]
Concentration risk, percentage				57%

Summary of Significant Accoun_6

Summary of Significant Accounting Policies - Deferred Revenue, Gift Cards, and Loyalty Program, Including Significant Changes in Deferred Revenue (Details) - USD ($) $ in Thousands	3 Months Ended		9 Months Ended
	Sep. 30, 2022	Sep. 30, 2021	Sep. 30, 2022	Sep. 30, 2021
Information about deferred revenue, gift cards, and Loyalty Program
Balance at beginning of period	$ 8,010	$ 5,221	$ 7,334	$ 4,615
Sales of gift cards	393	105	751	313
Redemption of gift cards	(317)	(93)	(620)	(330)
Increase from deferral of revenue	3,411	3,269	3,411	3,269
Decrease from revenue recognition	(3,335)	(2,973)	(3,586)	(3,507)
Loyalty Program points earned	632	864	1,880	2,298
Loyalty Program points redeemed/expired	(174)	(248)	(550)	(513)
Ending balance as of period	$ 8,620	$ 6,145	$ 8,620	$ 6,145

Summary of Significant Accoun_7

Summary of Significant Accounting Policies - Estimated Useful Lives (Details)	9 Months Ended
	Sep. 30, 2022
Building and Leasehold improvements | Minimum
Property, Plant and Equipment [Line Items]
Estimated useful lives	5 years
Building and Leasehold improvements | Maximum
Property, Plant and Equipment [Line Items]
Estimated useful lives	39 years
Computer equipment and software
Property, Plant and Equipment [Line Items]
Estimated useful lives	3 years
Machinery and equipment | Minimum
Property, Plant and Equipment [Line Items]
Estimated useful lives	5 years
Machinery and equipment | Maximum
Property, Plant and Equipment [Line Items]
Estimated useful lives	15 years
Vehicles
Property, Plant and Equipment [Line Items]
Estimated useful lives	5 years

Inventories (Details)

Inventories (Details) - USD ($) $ in Thousands	Sep. 30, 2022	Dec. 31, 2021
Coffee:
Unroasted	$ 3,432	$ 2,578
Finished Goods	9,308	6,681
Ready-to-Drink	18,836	3,727
Apparel and other merchandise	9,357	7,886
Total inventories	$ 40,933	$ 20,872

Property, Plant and Equipment_3

Property, Plant and Equipment, Net - Schedule of Property and Equipment (Details) - USD ($) $ in Thousands	Sep. 30, 2022	Dec. 31, 2021
Property, Plant and Equipment [Line Items]
Property and Equipment, gross	$ 56,452
Less: accumulated depreciation and amortization	(8,415)
Property, plant and equipment, net	48,037
Property and Equipment, gross		$ 36,520
Less: accumulated depreciation and amortization		(5,406)
Total property, plant and equipment, net		31,114
Land
Property, Plant and Equipment [Line Items]
Property and Equipment, gross	2,196
Property and Equipment, gross		2,196
Building and leasehold improvements
Property, Plant and Equipment [Line Items]
Property and Equipment, gross	15,181
Property and Equipment, gross		11,273
Computer equipment and software
Property, Plant and Equipment [Line Items]
Property and Equipment, gross	4,500
Property and Equipment, gross		3,474
Machinery and equipment
Property, Plant and Equipment [Line Items]
Property and Equipment, gross	9,908
Property and Equipment, gross		8,323
Vehicles
Property, Plant and Equipment [Line Items]
Property and Equipment, gross	1,065
Property and Equipment, gross		1,057
Furniture and fixtures
Property, Plant and Equipment [Line Items]
Property and Equipment, gross	1,696
Property and Equipment, gross		961
Construction in progress
Property, Plant and Equipment [Line Items]
Property and Equipment, gross	$ 21,906
Property and Equipment, gross		$ 9,236

Property, Plant and Equipment_4

Property, Plant and Equipment, Net - Depreciation Expense (Details) - USD ($) $ in Thousands	3 Months Ended		9 Months Ended
	Sep. 30, 2022	Sep. 30, 2021	Sep. 30, 2022	Sep. 30, 2021
Property, Plant and Equipment [Abstract]
Cost of goods sold	$ 207	$ 209	$ 619	$ 549
General and administrative	825	634	2,411	1,434
Total depreciation expense	$ 1,032	$ 843	$ 3,030	$ 1,983

Property, Plant and Equipment_5

Property, Plant and Equipment, Net - Additional Information (Details) - USD ($) $ in Thousands	3 Months Ended		9 Months Ended
	Sep. 30, 2022	Sep. 30, 2021	Sep. 30, 2022	Sep. 30, 2021
Property, Plant and Equipment [Line Items]
Depreciation	$ 1,032	$ 843	$ 3,030	$ 1,983
Internal use software
Property, Plant and Equipment [Line Items]
Depreciation	$ 183	$ 281	$ 549	$ 615

Accrued Liabilities (Details)

Accrued Liabilities (Details) - USD ($) $ in Thousands	Sep. 30, 2022	Dec. 31, 2021
Accrued Liabilities, Current [Abstract]
Accrued compensation and benefits	$ 7,317	$ 2,799
Accrued marketing	1,198	3,323
Accrued Series A preferred equity distribution	0	2,650
Accrued freight	693	1,912
Accrued sales taxes	916	1,364
Accrued inventory purchases	12,944	1,492
Credit card liabilities	899	4,759
Other accrued expenses	6,657	3,934
Total accrued liabilities	$ 30,624	$ 22,233

Long-Term Debt - Company's Cred

Long-Term Debt - Company's Credit Facilities and Related Balances (Details) - USD ($) $ in Thousands	Sep. 30, 2022	Dec. 31, 2021
Debt Instrument [Line Items]
Total principal	$ 33,854	$ 35,130
Less debt issuance costs	(210)	(439)
Total debt, net	33,644	34,691
Current maturities:
Current maturities of principal	16,244	12,273
Less current portion of debt issuance costs	(81)	(294)
Current maturities of long-term debt, net	16,163	11,979
Long-term debt:
Non-current principal	17,610	22,857
Non-current portion of debt issuance costs	(129)	(145)
Long-term debt, net	17,481	22,712
Mortgages
Debt Instrument [Line Items]
Total principal	7,173	7,380
Equipment financing loan
Debt Instrument [Line Items]
Total principal	3,336	5,067
Equipment term loan
Debt Instrument [Line Items]
Total principal	3,929	0
Retail facility
Debt Instrument [Line Items]
Total principal	1,876	1,904
Credit facility
Debt Instrument [Line Items]
Total principal	14,000	8,000
Promissory note
Debt Instrument [Line Items]
Total principal	0	10,000
Notes payable
Debt Instrument [Line Items]
Total principal	$ 3,540	$ 2,779

Long-Term Debt - Future Contrac

Long-Term Debt - Future Contractual Maturities of Credit Facilities (Details) - USD ($) $ in Thousands	Sep. 30, 2022	Dec. 31, 2021
Year ending December 31:
Remainder of 2022	$ 294
2023	16,977
2024	2,885
2025	7,220
2026	3,542
Thereafter	2,936
Total	$ 33,854	$ 35,130

Long-Term Debt - Debt Issuance

Long-Term Debt - Debt Issuance Costs (Details) - USD ($) $ in Thousands	3 Months Ended		9 Months Ended
	Sep. 30, 2022	Sep. 30, 2021	Sep. 30, 2022	Sep. 30, 2021
Debt Disclosure [Abstract]
Amortization of debt issuance costs	$ 20	$ 13	$ 281	$ 267

Long-Term Debt - Credit Lines (

Long-Term Debt - Credit Lines (Details) - USD ($) $ in Thousands		1 Months Ended	9 Months Ended
	Feb. 09, 2022	Jul. 31, 2022	Sep. 30, 2022	Sep. 30, 2021
Debt Instrument [Line Items]
Repayment of debt			$ 24,467	$ 9,161
Equipment financing loan
Debt Instrument [Line Items]
Available credit			5,871
Retail facility
Debt Instrument [Line Items]
Available credit			4,124
Credit facility
Debt Instrument [Line Items]
Available credit			$ 11,000
Repayment of debt	$ 8,000
Borrowed		$ 14,000
Bloomberg Short Term Bank Yield Index
Debt Instrument [Line Items]
Basis spread			3.50%

Long-Term Debt - Equipment Term

Long-Term Debt - Equipment Term Loan (Details) $ in Thousands	Aug. 31, 2022 USD ($)
Equipment financing loan
Debt Instrument [Line Items]
Loan borrowings	$ 4,043
Equipment term loan
Debt Instrument [Line Items]
Debt interest rate	6.88%

Long-Term Debt - Promissory Not

Long-Term Debt - Promissory Note (Details) - USD ($) $ in Thousands	1 Months Ended
	Feb. 28, 2022	Jan. 31, 2022
Debt Instrument [Line Items]
Debt borrowed		$ 5,000
Promissory note
Debt Instrument [Line Items]
Debt repaid	$ 15,000

Long-Term Debt - Notes Payable

Long-Term Debt - Notes Payable (Details) - Notes payable $ in Thousands	1 Months Ended
	Jul. 31, 2022 USD ($)	May 31, 2022 USD ($)	Jan. 31, 2022 USD ($) installment
Debt Instrument [Line Items]
Principal amount			$ 1,599
Debt interest rate			1.30%
Number of annual installments | installment			4
Repayment of notes payable	$ 566	$ 272

Leases - Lease Cost (Details)

Leases - Lease Cost (Details) - USD ($) $ in Thousands	3 Months Ended	9 Months Ended
	Sep. 30, 2022	Sep. 30, 2022
Commitments and Contingencies Disclosure [Abstract]
Operating lease costs	$ 259	$ 1,055
Short-term lease costs	123	149
Total lease costs	$ 382	$ 1,204

Leases - Supplemental Informati

Leases - Supplemental Information (Details)	Sep. 30, 2022
Commitments and Contingencies Disclosure [Abstract]
Weighted-average remaining operating lease term	9 years
Weighted-average operating lease discount rate	4.56%

Leases - Additional Information

Leases - Additional Information (Details) - USD ($) $ in Thousands	3 Months Ended	9 Months Ended
	Sep. 30, 2021	Sep. 30, 2022	Sep. 30, 2021
Lessee, Lease, Description [Line Items]
Cash paid related to operating lease liabilities		$ 1,092
Operating lease liability		7,794
Operating lease not yet commenced		$ 64,322
Rent expense	$ 113		$ 563
Minimum
Lessee, Lease, Description [Line Items]
Operating lease not yet commenced, term		10 years
Maximum
Lessee, Lease, Description [Line Items]
Operating lease not yet commenced, term		20 years

Leases - Operating Lease Future

Leases - Operating Lease Future Payments (Details) $ in Thousands	Sep. 30, 2022 USD ($)
Commitments and Contingencies Disclosure [Abstract]
Remainder of 2022	$ 893
2023	5,830
2024	6,919
2025	6,867
2026	6,902
Thereafter	75,361
Total lease payments	102,772
Less imputed interest	(28,432)
Total	$ 74,340

Leases - Operating and Capital

Leases - Operating and Capital Leases Future Payments (Details) $ in Thousands	Dec. 31, 2021 USD ($)
Operating Leases
2022	$ 2,966
2023	3,233
2024	3,381
2025	3,323
2026	3,358
Total minimum lease payments	16,261
Finance Leases
2022	106
2023	95
2024	102
2025	50
2026	4
Total minimum lease payments	357
Less amount representing interest	44
Present value of net minimum lease payments	313
Less current portion	85
Finance lease obligations, net of current maturities	$ 228

Earn-out Liability - Additional

Earn-out Liability - Additional Information (Details)		1 Months Ended
	Feb. 09, 2022 d $ / shares shares	Apr. 30, 2022 shares	Mar. 31, 2022 shares
Business Acquisition, Contingent Consideration [Line Items]
Earn-out shares (in shares)	21,241,250
Tier 1
Business Acquisition, Contingent Consideration [Line Items]
Vesting percentage	50%
Stock price trigger (in dollars per share) | $ / shares	$ 15
Threshold trading days | d	20
Trading day period | d	30
Tier 1 | Class C Common Stock
Business Acquisition, Contingent Consideration [Line Items]
Common stock shares exchanged (in shares)			694,062
Tier 1 | Class A Common Stock
Business Acquisition, Contingent Consideration [Line Items]
Shares issued as part of exchange (in shares)			694,062
Tier 1 | Restricted Common Units
Business Acquisition, Contingent Consideration [Line Items]
Common stock shares converted (in shares)			9,926,563
Tier 1 | Class B Common Stock
Business Acquisition, Contingent Consideration [Line Items]
Stock issued (in shares)			9,926,563
Tier 2
Business Acquisition, Contingent Consideration [Line Items]
Vesting percentage	50%
Stock price trigger (in dollars per share) | $ / shares	$ 20
Threshold trading days | d	20
Trading day period | d	30
Tier 2 | Class C Common Stock
Business Acquisition, Contingent Consideration [Line Items]
Common stock shares exchanged (in shares)		694,063
Tier 2 | Class A Common Stock
Business Acquisition, Contingent Consideration [Line Items]
Shares issued as part of exchange (in shares)		694,063
Tier 2 | Restricted Common Units
Business Acquisition, Contingent Consideration [Line Items]
Common stock shares converted (in shares)		9,926,562

Earn-out Liability - Changes in

Earn-out Liability - Changes in Fair Value (Details) - Reverse Recapitalization, Contingent Consideration $ in Thousands	8 Months Ended
	Sep. 30, 2022 USD ($)
Fair Value, Liabilities Measured on Recurring Basis, Unobservable Input Reconciliation, Calculation [Roll Forward]
Initial fair value, as of February 9, 2022	$ 218,678
Balance as of September 30, 2022	0
Tier 1
Fair Value, Liabilities Measured on Recurring Basis, Unobservable Input Reconciliation, Calculation [Roll Forward]
Loss on change in fair value	171,098
Vesting Event	(172,372)
Tier 2
Fair Value, Liabilities Measured on Recurring Basis, Unobservable Input Reconciliation, Calculation [Roll Forward]
Loss on change in fair value	38,553
Vesting Event	$ (255,957)

Warrant Liability - Additional

Warrant Liability - Additional Information (Details) - $ / shares	1 Months Ended
	May 31, 2022	Feb. 09, 2022
Class of Warrant or Right [Line Items]
Exercise price (in dollars per share)		$ 11.50
Redemption price per warrant (in dollars per share)	$ 0.10
Warrants outstanding (in shares)	0
Class A Common Stock
Class of Warrant or Right [Line Items]
Number of shares called by each warrant (in shares)	0.361
Number of shares exchanged for warrants (in shares)	6,376,346
Public Warrants
Class of Warrant or Right [Line Items]
Warrants assumed (in shares)		11,499,974
Number of warrants exercised (in shares)	11,396,726
Percentage of warrants exercised (in shares)	99%
Warrants unexercised (in shares)	103,218
Redemption price per warrant (in dollars per share)	$ 10
Private Placement Warrant
Class of Warrant or Right [Line Items]
Warrants assumed (in shares)		6,266,667
Number of warrants exercised (in shares)	6,266,667
Percentage of warrants exercised (in shares)	100%

Warrant Liability - Change In F

Warrant Liability - Change In Fair Value (Details) - USD ($) $ in Thousands	3 Months Ended		8 Months Ended	9 Months Ended
	Sep. 30, 2022	Sep. 30, 2021	Sep. 30, 2022	Sep. 30, 2022	Sep. 30, 2021
Derivative Instruments and Hedging Activities [Roll Forward]
Initial fair value, as of February 9, 2022			$ 36,484
Loss on change in fair value	$ 0	$ 0	62,110	$ 56,675	$ 0
Gain on change in fair value			(5,435)
Warrant redemption			(93,159)
Balance as of September 30, 2022	$ 0		$ 0	$ 0

Stockholders' Equity (Details)

Stockholders' Equity (Details) - $ / shares	Feb. 09, 2022	Sep. 30, 2022	Dec. 31, 2021
Class of Stock [Line Items]
Shares authorized (in shares)	2,802,500,000
Preferred stock authorized (in shares)	1,000,000	1,000,000	1,000,000
Preferred stock par value (in dollars per share)	$ 0.0001	$ 0.0001	$ 0.0001
Authentic Brands, Controlling Interest
Class of Stock [Line Items]
Ownership percentage	22.50%
Authentic Brands, Noncontrolling Interest
Class of Stock [Line Items]
Ownership percentage		77.50%
Common Stock
Class of Stock [Line Items]
Share consideration (in shares)	139,106,323
Restricted Common Units
Class of Stock [Line Items]
Share consideration (in shares)	19,853,125
Class B Common Stock
Class of Stock [Line Items]
Share consideration (in shares)	139,106,323
Common shares authorized (in shares)	300,000,000	300,000,000
Common stock par value (in dollars per share)		$ 0.0001
Class A Common Stock
Class of Stock [Line Items]
Common shares authorized (in shares)	2,500,000,000	2,500,000,000
Common stock par value (in dollars per share)		$ 0.0001
Class C Common Stock
Class of Stock [Line Items]
Common shares authorized (in shares)	1,500,000	1,500,000
Common stock par value (in dollars per share)	$ 0.0001	$ 0.0001
Series C-1 Common Stock
Class of Stock [Line Items]
Common shares authorized (in shares)	750,000
Common stock par value (in dollars per share)	$ 0.0001
Series C-2 Common Stock
Class of Stock [Line Items]
Common shares authorized (in shares)	750,000
Common stock par value (in dollars per share)	$ 0.0001
Class A units
Class of Stock [Line Items]
Share consideration (in shares)	18,769
Common shares authorized (in shares)			18,769
Class B units
Class of Stock [Line Items]
Share consideration (in shares)	73,890
Common shares authorized (in shares)			73,890

Series A Preferred Equity and_3

Series A Preferred Equity and Derivative Liability - Additional Information (Details) $ in Thousands	9 Months Ended
	Sep. 30, 2022 USD ($) d shares	May 31, 2022 shares	Feb. 28, 2022 USD ($)
Temporary Equity [Line Items]
Maximum amount of equity value at the time of optional redemption	$ 1,250,000
Volume-weighted average price, number of days | d	30
Number of days after closing date to calculate volume-weighted average price | d	30
Series A Redeemable preferred units
Temporary Equity [Line Items]
Redeemed amount			$ 134,698
Applicable premium			8,265
Redeemed amount exchange for PIPE shares			$ 26,203
Common Units
Temporary Equity [Line Items]
Common shares issued (in shares) | shares		820,310
Class B Common Stock
Temporary Equity [Line Items]
Common shares issued (in shares) | shares	157,794,609	820,310
Class A Common Stock
Temporary Equity [Line Items]
Common shares issued (in shares) | shares	53,765,690	6,196

Series A Preferred Equity and_4

Series A Preferred Equity and Derivative Liability - Change in Fair Value (Details) - Derivative Financial Instruments, Liabilities $ in Thousands	8 Months Ended
	Sep. 30, 2022 USD ($)
Fair Value, Liabilities Measured on Recurring Basis, Unobservable Input Reconciliation, Calculation [Roll Forward]
Initial fair value, as of February 9, 2022	$ 9,741
Loss on change in fair value	7,506
Gain on change in fair value	(5,172)
Applicable Premium vesting	(12,075)
Balance as of September 30, 2022	$ 0

Equity-Based Compensation - Add

Equity-Based Compensation - Additional Information (Details) - USD ($) $ / shares in Units, $ in Thousands			9 Months Ended
	May 02, 2022	Feb. 09, 2022	Sep. 30, 2022
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Number of non-voting units authorized (in shares)			200,000
Stock options granted (in shares)		548,235
Strike price (in dollars per share)		$ 10
Stock options
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Vesting period		3 years
Expiration period		7 years
Incentive Units
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Incentive units vested (in shares)		28,990
Compensation costs		$ 1,856
Total unrecognized equity compensation expense to be recognized over a weighted average period			3 years
Total unrecognized equity compensation expense			$ 12,753
RSUs
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Vesting period	3 years
Granted (in shares)	400,775
Granted (in dollars per shares)	$ 13.70

Equity-Based Compensation -Fair

Equity-Based Compensation -Fair Value of the Units at the Grant Date (Details) - Incentive Units	Feb. 09, 2022
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Expected dividend	0%
Expected volatility	50%
Risk-free interest rate	1.76%
Options term years	7 years

Net Loss per Share - Schedule o

Net Loss per Share - Schedule of Losses per Share (Details) - USD ($) $ / shares in Units, $ in Thousands	3 Months Ended						8 Months Ended	9 Months Ended
	Sep. 30, 2022		Jun. 30, 2022	Sep. 30, 2021	Jun. 30, 2021	Mar. 31, 2021	Sep. 30, 2022	Sep. 30, 2022		Sep. 30, 2021
Numerator:
Net loss	$ (16,102)		$ (45,085)	$ (4,053)	$ (5,334)	$ 149	$ (315,323)	$ (318,014)		$ (9,238)
Less: Net loss attributable to non-controlling interests	(12,059)						(238,663)	$ (240,295)
Net loss attributable to Class A Common Stock - basic	$ (4,043)						$ (76,660)
Denominator:
Weighted average shares of Class A Common Stock outstanding (in shares)	53,013,720	[1]					49,843,715	49,843,715	[1]
Net loss per share attributable to Class A common stockholders, basic (in dollars per share)	$ (0.08)	[1]					$ (1.54)	$ (1.54)	[1]
Net loss per share attributable to Class A common stockholders, diluted (in dollars per share)	$ (0.08)	[1]					$ (1.54)	$ (1.54)	[1]
[1] For the nine months ended September 30, 2022, net loss per share of Class A Common Stock and weighted-average shares of Class A Common Stock outstanding is representative of the period from February 9, 2022 through September 30, 2022, the period following the Business Combination, as defined in Note 1 - Organization and Nature of Business . For more information, refer to Note 14 - Net Loss per Share .

Net Loss per Share - Antidiluti

Net Loss per Share - Antidilutive Securities (Details) - shares	3 Months Ended	8 Months Ended
	Sep. 30, 2022	Sep. 30, 2022
Antidilutive Securities Excluded from Computation of Earnings Per Share [Line Items]
Antidilutive securities (in shares)	159,197,140	159,197,140
Stock options
Antidilutive Securities Excluded from Computation of Earnings Per Share [Line Items]
Antidilutive securities (in shares)	720,010	720,010
Common Units
Antidilutive Securities Excluded from Computation of Earnings Per Share [Line Items]
Antidilutive securities (in shares)	157,794,609	157,794,609
RSUs
Antidilutive Securities Excluded from Computation of Earnings Per Share [Line Items]
Antidilutive securities (in shares)	666,076	666,076
Incentive Units
Antidilutive Securities Excluded from Computation of Earnings Per Share [Line Items]
Antidilutive securities (in shares)	16,445	16,445

Commitments and Contingencies (

Commitments and Contingencies (Details) - Manufacturing And Purchase Agreement One $ in Thousands	Sep. 30, 2022 USD ($)
Purchase Commitment, Excluding Long-term Commitment [Line Items]
2022	$ 21,130
2023	35,780
2024	$ 26,480

Subsequent Events (Details)

Subsequent Events (Details) - USD ($) $ in Thousands		1 Months Ended		9 Months Ended
	Feb. 09, 2022	Nov. 30, 2022	Nov. 10, 2022	Sep. 30, 2022	Sep. 30, 2021
Subsequent Event [Line Items]
Cost of goods sold				$ 2,875
Repayment of debt				$ 24,467	$ 9,161
Credit facility
Subsequent Event [Line Items]
Repayment of debt	$ 8,000
Credit facility | Forecast
Subsequent Event [Line Items]
Repayment of debt		$ 14,000
Credit facility | Senior Credit Facility | Forecast
Subsequent Event [Line Items]
Principal amount		$ 65,000
Maturity of debt term		5 years
Subsequent Event
Subsequent Event [Line Items]
Store credit issued ot customers			$ 561
Write off of non salable products			$ 626