QualTek Wireless S-1 16 Sep 22 IPO registration Financial data

Document Entity Information

Document Entity Information	6 Months Ended
	Jul. 02, 2022
Document Entity Information
Document Type	S-1
Entity Registrant Name	QUALTEK SERVICES Inc.
Entity Filer Category	Non-accelerated Filer
Entity Small Business	true
Entity Emerging Growth Company	true
Entity Ex Transition Period	false
Entity Central Index Key	0001839412
Amendment Flag	false

CONSOLIDATED BALANCE SHEETS

CONSOLIDATED BALANCE SHEETS - USD ($) $ in Thousands	Dec. 31, 2021	Dec. 31, 2020
Current assets:
Cash	$ 606	$ 76
Accounts receivable, net of allowance	201,845	174,797
Inventories, net	5,409	5,765
Prepaid expenses	12,140	3,459
Other current assets	2,021	1,592
Current assets of discontinued operations	4,502	6,534
Total current assets	226,523	192,223
Property and equipment, net	50,682	33,794
Intangible assets, net	364,174	345,816
Goodwill	28,723	58,522
Other long-term assets	1,657	1,241
Non-current assets of discontinued operations		9,272
Total assets	671,759	640,868
Current liabilities:
Current portion of long-term debt and capital lease obligations	127,375	27,249
Current portion of contingent consideration	9,299	9,968
Accounts payable	60,726	55,749
Accrued expenses	52,986	65,172
Contract liabilities	14,773	14,945
Current liabilities of discontinued operations	2,048	3,365
Total current liabilities	267,207	176,448
Capital lease obligations, net of current portion	19,851	15,959
Long-term debt, net of current portion and deferred financing fees	418,813	397,464
Contingent consideration, net of current portion	21,457	8,161
Distributions payable	11,409	11,409
Non-current liabilities of discontinued operations		1,793
Total liabilities	738,737	611,234
Commitments and contingencies (Notes 8 and 12)
(Deficit) / Equity:
Preferred units, 25,000 units authorized, issued and outstanding as of December 31, 2020		25,000
Common Stock	1	1
Additional paid in capital	252,593	208,322
Accumulated deficit	(320,080)	(204,086)
Accumulated other comprehensive income	507	396
Total (deficit) / equity	(66,978)	29,634
Total liabilities and deficit	671,759	640,868
Class A Common Stock
(Deficit) / Equity:
Common Stock	$ 1	$ 1

CONSOLIDATED BALANCE SHEETS (Pa

CONSOLIDATED BALANCE SHEETS (Parenthetical) - $ / shares	Jul. 02, 2022	Dec. 31, 2021	Dec. 31, 2020
Preferred stock, par or stated value per share	$ 0.0001	$ 0.0001	$ 0.0001
Preferred stock, shares authorized	1,000,000	1,000,000	25,000
Preferred stock, shares issued	0	25,000	25,000
Preferred stock, shares outstanding	0	25,000	25,000
Class A Common Stock
Par value per share	$ 0.0001	$ 0.0001	$ 0.0001
Common Stock, Par or Stated Value Per Share	$ 0.0001	$ 0.0001	$ 0.0001
Common shares, shares authorized	500,000,000	11,923,941	500,000,000
Common shares, shares issued	24,446,284	11,923,941	10,989,751
Common shares, shares outstanding	24,446,284	11,923,941	10,989,751
Class B Common stock
Par value per share	$ 0.0001	$ 0.0001	$ 0.0001
Common Stock, Par or Stated Value Per Share	$ 0.0001	$ 0.0001	$ 0.0001
Common shares, shares authorized	500,000,000	13,085,488	500,000,000
Common shares, shares issued	26,663,575	13,085,488	11,173,776
Common shares, shares outstanding	26,663,575	13,085,488	11,173,776

CONSOLIDATED STATEMENTS OF OPER

CONSOLIDATED STATEMENTS OF OPERATIONS AND COMPREHENSIVE LOSS - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2021	Dec. 31, 2020
CONDENSED CONSOLIDATED STATEMENTS OF OPERATIONS AND COMPREHENSIVE LOSS
Revenue	$ 612,241	$ 656,524
Costs and expenses:
Cost of revenues	502,688	597,583
General and administrative	50,994	47,049
Transaction expenses	3,826	988
Loss on legal settlement	2,600
Change in fair value of contingent consideration	(4,780)	(7,081)
Impairment of goodwill	52,487	28,802
Depreciation and amortization	53,675	46,475
Total costs and expenses	661,490	713,816
Loss from operations	(49,249)	(57,292)
Other income (expense):
Gain on sale/ disposal of property and equipment	587	729
Interest expense	(50,477)	(37,659)
Loss on extinguishment of convertible notes	(2,436)
Total other expense	(52,326)	(36,930)
Loss from continuing operations	(101,575)	(94,222)
Net loss attributable to QualTek Services Inc.	(110,426)	(98,087)
Other comprehensive income (loss):
Foreign currency translation adjustments	111	239
Comprehensive loss	$ (110,315)	$ (97,848)
Denominator
Weighted average common shares outstanding - basic	11,859,955	10,989,751
Weighted average Class A common shares outstanding - diluted	11,859,955	10,989,751
Net loss per share - continuing operations - basic	$ (8.70)	$ (8.87)
Net loss per share - continuing operations - diluted	(8.70)	(8.87)
Loss per share from discontinued operations - basic	(0.75)	(0.35)
Loss per share from discontinued operations - diluted	(0.75)	(0.35)
Net loss per share - basic	(9.45)	(9.22)
Net loss per share - diluted	$ (9.45)	$ (9.22)

CONSOLIDATED STATEMENTS OF CHAN

CONSOLIDATED STATEMENTS OF CHANGES IN EQUITY (DEFICIT) - USD ($)	Class A Common Stock Common stock	Non-return Additional paid in capital.	Non-return	Class B common stock Common stock	Preferred Shares	Additional paid in capital.	Accumulated Deficit	Accumulated Other Comprehensive Income	Total
Balance at the beginning at Dec. 31, 2019	$ 1,000			$ 1,000	$ 25,000,000	$ 208,322,000	$ (99,323,000)	$ 157,000	$ 134,158,000
Beginning Balance (in shares) at Dec. 31, 2019	10,989,751			11,173,776	25,000
Tax distributions							(6,676,000)		(6,676,000)
Other comprehensive income								239,000	239,000
Net loss						(98,087,000)		(98,087,000)	(98,087,000)
Balance at the Ending at Dec. 31, 2020	$ 1,000			$ 1,000	$ 25,000,000	208,322,000	(204,086,000)	396,000	29,634,000
Ending Balance (in shares) at Dec. 31, 2020	10,989,751			11,173,776	25,000
Issuance of common stock						15,000,000			15,000,000
Issuance of Common Stock (in shares)	934,190			683,344
Acquisitions (see Note 4)						2,000,000			2,000,000
Acquisitions (see Note 4) (in Shares)				176,978
Other comprehensive income								172,000	172,000
Ending Balance (in shares) at Apr. 03, 2021	11,923,941			12,034,098	25,000
Balance at the beginning at Dec. 31, 2020	$ 1,000			$ 1,000	$ 25,000,000	208,322,000	(204,086,000)	396,000	29,634,000
Beginning Balance (in shares) at Dec. 31, 2020	10,989,751			11,173,776	25,000
Net loss									(43,036,000)
Ending Balance (in shares) at Jul. 03, 2021	11,923,941			12,034,098
Balance at the beginning at Dec. 31, 2020	$ 1,000			$ 1,000	$ 25,000,000	208,322,000	(204,086,000)	396,000	29,634,000
Beginning Balance (in shares) at Dec. 31, 2020	10,989,751			11,173,776	25,000
Issuance of common stock		$ 367,000	$ 367,000	$ 683,344		15,000,000			15,000,000
Issuance of Common Stock (in shares)	934,190
Beneficial conversion feature on convertible notes						16,904,000			16,904,000
Acquisitions (see Note 4)				1,228,368		12,000,000			12,000,000
Paid in kind preferred share distribution					$ 5,568,000		(5,568,000)
Preferred shares exchanged for convertible notes					$ (30,568,000)				(30,568,000)
Preferred shares exchanged for convertible notes (in Shares)					(25,000)
Other comprehensive income								111,000	111,000
Net loss							(110,426,000)		(110,426,000)
Balance at the Ending at Dec. 31, 2021	$ 1,000			$ 1,000		252,593,000	(320,080,000)	507,000	(66,978,000)
Ending Balance (in shares) at Dec. 31, 2021	11,923,941			13,085,488
Beginning Balance (in shares) at Apr. 03, 2021	11,923,941			12,034,098	25,000
Net loss									(21,830,000)
Ending Balance (in shares) at Jul. 03, 2021	11,923,941			12,034,098
Beginning Balance (in shares) at Dec. 31, 2021	11,923,941			13,085,488
Acquisitions (see Note 4)	$ 1,000			$ 2,000		(35,621,000)	121,247,000	(507,000)	100,170,000
Acquisitions (see Note 4) (in Shares)	12,522,343			13,115,515
Ending Balance (in shares) at Apr. 02, 2022	24,446,284			26,663,575
Balance at the beginning at Dec. 31, 2021	$ 1,000			$ 1,000		$ 252,593,000	$ (320,080,000)	$ 507,000	(66,978,000)
Beginning Balance (in shares) at Dec. 31, 2021	11,923,941			13,085,488
Net loss									(16,718,000)
Ending Balance (in shares) at Jul. 02, 2022	24,446,284			26,663,575
Beginning Balance (in shares) at Apr. 02, 2022	24,446,284			26,663,575
Net loss									$ (11,718,000)
Ending Balance (in shares) at Jul. 02, 2022	24,446,284			26,663,575

CONSOLIDATED STATEMENTS OF CASH

CONSOLIDATED STATEMENTS OF CASH FLOWS $ in Thousands	6 Months Ended		12 Months Ended
	Jul. 02, 2022 USD ($)	Jul. 03, 2021 USD ($)	Dec. 31, 2021 USD ($)	Dec. 31, 2020 USD ($)
Cash flows from operating activities:
Net loss	$ (16,718)	$ (43,036)	$ (110,426)	$ (98,087)
Loss from discontinued operations		3,129	8,851	3,865
Adjustments:
Depreciation, amortization and accretion of debt discount			64,734	46,474
Impairment of goodwill	0	0	52,487	28,802
Loss on extinguishment of convertible notes		2,436	2,436
Amortization of debt issuance costs	2,945	1,682	4,795	3,090
Change in fair value of contingent consideration			(4,780)	(7,081)
Provision for bad debt expense			1,867	3,619
Gain on disposal of property and equipment	(2,060)	(304)	(587)	(729)
Changes in assets and liabilities:
Accounts receivable	(40,409)	17,931	(11,638)	52,524
Inventories	(5,601)	352	514	2,111
Prepaid expenses and other assets	3,584	(3,319)	(8,627)	(262)
Accounts payable and accrued liabilities	11,927	(17,809)	(14,042)	(16,244)
Contract liabilities	571	(2,526)	(2,595)	(3,525)
Net cash used in operating activities from continuing operations	(58,733)	(12,157)	(17,011)	14,557
Net cash used in operating activities from discontinued operations		(1,774)	(931)	(1,100)
Net cash used in operating activities	(58,733)	(13,931)	(17,942)	13,457
Cash flows from investing activities:
Purchases of property and equipment	(2,593)	(1,569)	(3,014)	(4,808)
Proceeds from sale of property and equipment	2,531	420	833	881
Acquisition of businesses, net of cash acquired (see Note 4)			(45,849)
Net cash used in investing activities from continuing operations	(62)	(21,208)	(48,030)	(3,927)
Net cash provided by (used in) investing activities from discontinued operations			4,498	(36)
Net cash used in investing activities	(62)	(21,208)	(43,532)	(3,963)
Cash flows from financing activities:
Proceeds from line of credit, net of repayments	351,173	291,673	27,796	13,283
Proceeds from convertible notes - related party			5,000
Repayment of convertible notes - related party			(5,000)
Proceeds from convertible notes	124,685		44,400
Repayments of long-term Debt	(4,782)	(4,782)	(9,564)	(9,564)
Payments for financing fees	(8,928)	(2,220)	(2,295)	(113)
Payments of acquisition related contingent consideration				(6,000)
Payments of capital leases			(9,585)	(5,160)
Proceeds from issuance of equity	36,948		15,367
Tax distributions to members				(1,197)
Net cash provided by financing activities from continuing operations	57,696	73,262	66,119	(8,751)
Net cash used in financing activities from discontinued operations	(14)	(482)	(2,746)	(961)
Net cash provided by financing activities	57,682	72,780	63,373	(9,712)
Effect of foreign currency exchange rate (translation) on cash	(310)	(13)	83	59
Net (decrease) increase in cash	(1,423)	37,628	1,982	(159)
Cash - Beginning of period	2,151	169	169	328
Cash - End of period	728	37,797	2,151	169
Balances included in the condensed consolidated balance sheets:
Cash			606	76
Cash included in current assets of discontinued operations	426	579	1,545	93
Cash at end of year	$ 728	37,797	2,151	169
Supplemental disclosure of cash flow information:
Cash paid for Interest from continuing operations			31,801	34,908
Cash paid for Interest from discontinued operations		$ 33	195	189
Assets acquired under capital leases from continuing operations			$ 9,804	$ 18,289

Nature of Business and Summary

Nature of Business and Summary of Significant Accounting Policies	12 Months Ended
	Dec. 31, 2021
Nature of Business and Summary of Significant Accounting Policies
Nature of Business and Summary of Significant Accounting Policies	Note 1. Nature of Business and Summary of Significant Accounting Policies This summary of significant accounting policies of BCP QualTek Holdco, LLC (collectively with its subsidiaries, “QualTek”, “BCP QualTek”, the “Company”, “we”, “our”, or “us”) is presented to assist in understanding the Company’s consolidated financial statements (“financial statements”). The financial statements and notes are the responsibility of the Company’s management, who is responsible for their integrity and objectivity. Nature of business: We operate in two reportable segments, which reflects the way performance is assessed and resources are allocated by our Chief Executive Officer, who is our chief operating decision maker. Our Telecom segment provides engineering, construction, installation, network design, project management, site acquisition and maintenance services to major telecommunication, utility, and cable carriers in various locations in the United States. Our Renewables and Recovery Logistics segment provides businesses with continuity and disaster recovery operations as well as new fiber optic construction services and maintenance and repair services for renewable energy, commercial and utilities customers across the United States. On February 14, 2022, BCP QualTek Holdco, LLC and Roth CH Acquisition III Co. (“ROCR”) consummated the business combination (“Business Combination”), pursuant to the terms of the Business Combination Agreement dated June 16, 2021 resulting in the Company becoming a publicly listed company. The combined company changed its name from Roth CH Acquisition III Co. to QualTek Services Inc. and BCP QualTek Holdco, LLC changed its name to QualTek Holdco, LLC. As a result of the Business Combination, the shares and corresponding equity amounts and loss per share related to the Company’s Class A Units prior to the Business Combination have been retroactively restated to reflect the post-Business Combination Common Stock capital structure of QualTek Services, Inc. See Note 15 for additional information. Principles of presentation: Discontinued operations: Use of estimates: Accounts receivable: Company generally does not require collateral. Accounts receivable are considered past due if any portion of the receivables balance is outstanding for more than one day beyond the contractual due date. The Company does not charge interest on past due accounts. The Company is party to non-recourse financing arrangements in the ordinary course of business, under which certain receivables are settled with the customer’s bank in return for a nominal fee. Discount charges related to these arrangements, which are included within interest expense, totaled $1,003 thousand and $1,713 thousand for the years ended December 31, 2021 and 2020, respectively. Contract assets: Contract liabilities: Cash: Concentration of credit risk: The Company maintains certain cash balances with U.S. and Canadian financial institutions and, from time to time, the Company may have balances in excess of the federally insured deposit limit. Inventories: Property and equipment: 3 Goodwill and intangible assets: Intangible assets consist of customer relationships, trademarks and trade names. Intangible assets that have finite useful lives are amortized on a straight-line basis over their estimated useful lives ranging from 1 year to 15 years. Impairment of long-lived and intangible assets: Business combinations: information regarding their respective fair values on the date of acquisition. Any excess of the purchase price over the fair value of the separately identifiable assets acquired and the liabilities assumed is allocated to goodwill. Management determines the fair values used in purchase price allocations for intangible assets based on historical data, estimated discounted future cash flows, expected royalty rates for trademarks and trade names, as well as certain other information. The valuation of assets acquired, and liabilities assumed requires a number of judgments and is subject to revision as additional information about the fair value of assets and liabilities becomes available. Additional information, which existed as of the acquisition date but unknown to us at that time, may become known during the remainder of the measurement period. This measurement period may not exceed 12 months from the acquisition date. The Company recognizes any adjustments to provisional amounts that are identified during the measurement period in the reporting period in which the adjustments are determined. Additionally, in the same period in which adjustments are recognized, the Company records the effect on earnings of changes in depreciation, amortization, or other income effects, if any, as a result of any change to the provisional amounts, calculated as if the accounting adjustment had been completed at the acquisition date. Acquisition costs are expensed as incurred. The results of operations of businesses acquired are included in the consolidated statements of operations and comprehensive loss from their dates of acquisition. Deferred financing costs: Foreign currency: Income taxes: Income Taxes Tax positions not deemed to meet the more-likely-than-not threshold would be recorded as a tax expense or benefit and liability in the current year. Based on the Company’s assessment of many factors, including past experience and complex judgments about future events, the Company does not currently anticipate significant changes in its uncertain tax positions over the next 12 months. The Company is not subject to income tax examinations by the U.S. federal, state, or local tax authorities prior to 2018. Revenue recognition: The Company acquires revenue primarily from construction related projects under certain master service and other service agreements contracts. Portions of the contracts include one or multiple performance obligations, which is a contractual promise to deliver a distinct good or transfer of a specific service to a customer. We use different methods of revenue recognition for different types of contracts. For the Company’s projects recognized under the input method, the Company typically identifies two promised goods and services in the contract: (a) delivery of materials, which is recognized as point in time revenue, and (b) installation and construction services, which are recognized over time as related costs are incurred. The Company determined that the materials and the construction services are both considered distinct performance obligations. The Company’s customers are able to benefit from the materials and construction services both on their own and in connection with readily available resources, indicating that both promises are capable of being distinct. The Company further determined that its promises to transfer the materials and to provide the construction services are each separately identifiable from the other promises in the contract. Further, these promises do not represent inputs to a combined output which may represent a single performance obligation as no significant integration services are provided, there is not a high degree of customization, and the promises are not highly interrelated. As a result, the Company concludes that its input method contracts typically include two performance obligations: the sale of materials and construction services. Revenue for engineering, construction, project management and site acquisition services are primarily recognized by the Company over time utilizing the cost-to-cost measure of progress, which is an input method, on contracts for specific projects, and for certain master service and other service agreements. The majority of our performance obligations are completed within one year. The cost-to-cost measure of progress best depicts the continuous transfer of control of goods or services to the customer, and correspondingly, when performance obligations are satisfied, for these contracts. Revenue for engineering, aerial and underground construction for projects with customer-specified service requirements are primarily performed under master service agreements and other contracts that contain customer-specified service requirements. These agreements include pricing for individual tasks, including, for example, the placement of underground or aerial fiber, directional boring, and fiber splicing, each based on a specific unit of measure. Revenue is recognized over time as services are performed and customers simultaneously receive and consume the benefits provided by the Company. Output measures such as units delivered are utilized to assess progress against specific contractual performance obligations. The Company allocates total contract consideration to each performance obligation using the expected cost plus a margin approach to estimate the standalone selling price of each performance obligation. The Company’s customers simultaneously receive and consume the benefit provided by the Company, and revenue is recognized over time as services are performed for all performance obligations identified in the contract. Output measures such as units delivered are utilized to assess progress against specific contractual performance obligations. Revenue from fulfillment, maintenance, compliance, and recovery services provided to the telecommunication, cable and utility industries is recognized as the services are rendered. These services are generally performed under master or other service agreements and billed on a contractually agreed price per unit on a work order basis. Each service is a separate performance obligation that is recognized upon completion at a point in time as the service is delivered. Transaction prices for the Company’s contracts may include variable consideration such as contracted materials. Management estimates variable consideration for a performance obligation utilizing estimation methods that it believes best predict the amount of consideration to which the Company will be entitled. Variable consideration is included in the estimated transaction price if it is probable that when the uncertainty associated with the variable consideration is resolved, there will not be a significant reversal of the cumulative amount of revenue that has been recognized. Management’s estimates of variable consideration and the determination of whether to include estimated amounts in the transaction price are based largely on engineering studies, past practices with the customer, specific discussions, correspondence or preliminary negotiations with the customer and all other relevant information that is reasonably available at the time of the estimate. The effect of variable consideration on the transaction price of a performance obligation is typically recognized as an adjustment to revenue on a cumulative catch-up basis, as such variable consideration is generally for services encompassed under the existing contract. To the extent variable consideration reflected in transaction prices are not resolved in accordance with management’s estimates, there could be reductions in, or reversals of, previously recognized revenue. Sales, use and other taxes collected concurrent with revenue-producing activities are excluded from revenue. Most of the Company’s contracts include assurance warranties which do not include any additional distinct services other than the assurance that the services and materials comply with agreed-upon specifications. Therefore, there is not a separate performance obligation for these warranties. For contracts containing more than one performance obligation, the Company allocates the transaction price on a relative standalone selling price (“SSP”) basis. The Company determines SSP based on the price at which the performance obligation is sold separately. If the SSP is not observable through past transactions, the Company estimates the SSP taking into account available information, such as market conditions and internally approved pricing guidelines related to the performance obligation. Revenue generated from fulfillment, maintenance, compliance and recovery services as well as certain performance obligations related to material sales is recognized at a point in time. Point in time revenue accounted for approximately 37% and 35% of consolidated revenue for the years ended December 31, 2021 and 2020, respectively. Substantially all the Company’s other revenue is recognized over time. The selection of the method to measure progress towards completion requires judgment and is based on the nature of the services to be provided. Equity award compensation: Recent accounting pronouncements: Leases (Topic 842) In June 2016, the FASB issued ASU No. 2016-13, Financial Instruments — Credit Losses (Topic 326) In August 2020, the FASB issued ASU 2020-06, Debt-Debt with Conversion and Other Options (Subtopic 470-20) and Derivatives and Hedging-Contracts in Entity’s Own Equity (Subtopic 815-40): Accounting for Convertible Instruments and Contracts in an Entity’s Own Equity In October 2021, the FASB issued ASU 2021-08, Business Combinations (Topic 805) — Accounting for Contract Assets and Contract Liabilities from Contracts with Customers Revenue from Contracts with Customers Risks and uncertainties: It is unknown how long the adverse conditions associated with the coronavirus will last and what the complete financial effect will be to the Company.

Earnings Per Share

Earnings Per Share	6 Months Ended	12 Months Ended
	Jul. 02, 2022	Dec. 31, 2021
Earnings Per Share
Earnings Per Share	Note 2. Earnings Per Share Prior to the Business Combination, the QualTek HoldCo membership structure included Class A Units, Preferred Class B Units, and Class P Units with only Class A Units outstanding upon the Closing of the Business Combination. The Company analyzed the calculation of net loss per unit for periods prior to the Business Combination and determined that it resulted in values that would not be meaningful to the users of these unaudited condensed consolidated financial statements. Therefore, loss per unit information has not been presented for the three months ended April 3, 2021. The basic and diluted loss per share for the six months ended July 2, 2022 represents only the period from February 14, 2022 to July 2, 2022. The Company calculated the basic and diluted loss per share for the period following the Business Combination under the two-class method. The Earnout Shares are considered legally issued and outstanding shares of Class A and Class B common stock, subject to restrictions on transfer and voting. The Blocker Owner Earnout Shares are entitled to receive, ratably with the other outstanding Class A common stock, dividends, and other distributions prior to vesting. The Earnout Voting Shares have only voting rights and therefore are not entitled to receive any distributions. The basic and diluted net loss per share is presented in conformity with the two-class method required for participating securities, as the Blocker Owner Earnout Shares are considered participating securities. The net loss per share amounts is the same for Class A common stock and the Blocker Owner Earnout Shares because the holders of each are legally entitled to equal per share earnings, losses, and distributions, whether through dividends or liquidation. Shares of Class B common stock do not participate in the earnings or losses of the Company and, therefore, are not participating securities. As such, a separate presentation of basic and diluted earnings per share of Class B common stock under the two-class method has not been presented. The basic loss per share was computed by dividing net loss attributable to common shareholders for the period subsequent to the Business Combination by the weighted average number of shares of Class A common stock outstanding for the same period. Diluted loss per share was computed in a manner consistent with that of basic loss per share while giving effect to all shares of potentially dilutive common stock that were outstanding during the period. The following tables present the calculation of basic and diluted loss per share for the three months ended July 2, 2022 and for the period from February 14, 2022 to July 2, 2022 following the Business Combination when the Company had Class A common stock outstanding (in thousands, except share and per share data): ​ ​ ​ ​ ​ ​ ​ ​ Basic: ​ ​ ​ ​ ​ ​ ​ Three months ended February 14, 2022 through ​ July 2, 2022 July 2, 2022 ​ ​ ​ ​ ​ ​ ​ Numerator: ​ ​ Net loss ​ $ (25,649) ​ $ (36,593) Less: Loss attributable to noncontrolling interests ​ (13,931) ​ (19,947) Net loss attributable to QualTek Services, Inc. ​ (11,718) ​ (16,646) Less: Loss attributable to participating securities ​ (1,084) ​ (1,549) Net loss attributable to Class A common shareholders, basic ​ $ (10,634) ​ $ (15,097) ​ ​ ​ ​ ​ ​ ​ Denominator: ​ ​ Weighted average Class A common shares outstanding ​ 24,446,284 ​ 24,446,284 Less: weighted average unvested Blocker Owner Earnout Shares outstanding ​ (2,274,934) ​ (2,274,934) Weighted average Class A common shares outstanding, basic ​ 22,171,350 ​ 22,171,350 ​ ​ ​ ​ ​ ​ ​ Net loss per share - basic ​ $ (0.48) ​ $ (0.68) ​ ​ ​ ​ ​ ​ ​ ​ Diluted: ​ ​ ​ ​ Three months ended ​ February 14, 2022 through ​ ​ July 2, 2022 ​ July 2, 2022 ​ ​ ​ ​ ​ ​ ​ Numerator: ​ ​ Net loss ​ $ (25,649) ​ $ (36,593) Less: Loss attributable to noncontrolling interests ​ (2,009) ​ (2,875) Net loss attributable to Class A and B common shareholders, diluted ​ (23,640) ​ (33,718) Less: Loss attributable to participating securities ​ (1,134) ​ (1,622) Net loss attributable to Class A common shareholders, diluted ​ $ (22,506) ​ $ (32,096) ​ ​ ​ ​ ​ ​ ​ Denominator: ​ ​ Weighted average Class A common shares outstanding ​ 24,446,284 ​ 24,446,284 Less: weighted average unvested Blocker Owner Earnout Shares outstanding ​ (2,274,934) ​ (2,274,934) Add: Weighted-average Class B common shares if converted to Class A common shares outstanding (excluding Earnout Voting shares) ​ 22,827,398 ​ 22,827,398 Weighted average Class A and B common shares outstanding, diluted ​ 44,998,748 ​ 44,998,748 ​ ​ ​ ​ ​ ​ ​ Net loss per share - diluted ​ $ (0.50) ​ $ (0.71) ​ The unaudited condensed consolidated statements of operations and comprehensive loss reflect a net loss in the period presented and therefore the effect of the following securities are not included in the calculation of diluted loss per share as including them would have had an anti-dilutive effect: ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ Three months ended ​ February 14, 2022 through ​ ​ July 2, 2022 ​ July 2, 2022 Excluded from the calculation (1) ​ Stock options 5,161,375 ​ 5,161,375 Private Placement Warrants 101,992 ​ 101,992 Public Warrants 2,874,979 ​ 2,874,979 Convertible Notes 12,468,500 ​ 12,468,500 Total potentially dilutive shares excluded from calculation 20,606,846 ​ 20,606,846 (1) ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ Three months ended Six months ended ​ July 3, 2021 ​ July 3, 2021 Numerator ​ ​ ​ ​ ​ ​ Loss from continuing operations ​ $ (20,090) ​ $ (39,907) Loss from discontinued operations ​ ​ (1,740) ​ ​ (3,129) Net loss ​ ​ (21,830) ​ ​ (43,036) Less: accrued preferred return ​ ​ 738 ​ ​ 1,638 Net loss attributable to Class A common shareholders - basic and diluted ​ $ (22,568) ​ $ (44,674) ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ Denominator ​ ​ ​ ​ ​ ​ Weighted average Class A common shares outstanding - basic and diluted ​ ​ 11,923,941 ​ ​ 11,797,013 ​ ​ ​ ​ ​ ​ ​ Continuing operations - Class A - basic and diluted ​ $ (1.75) ​ $ (3.52) Discontinued operations - Class A - basic and diluted ​ $ (0.15) ​ $ (0.27) Net loss - Class A - basic and diluted ​ $ (1.90) ​ $ (3.79) ​ ​ ​ ​ ​ ​ ​ ​ Three months ended ​ Six months ended ​ ​ July 3, 2021 ​ July 3, 2021 Excluded from the calculation ​ ​ ​ ​ Class B common stock ​ 12,034,098 ​ 12,034,098 Pre-PIPE Notes ​ 3,322,361 ​ 3,322,361 Total potentially dilutive shares excluded from calculation ​ 15,356,459 ​ 15,356,459 ​	Note 2. Earnings Per Share The Company calculated the basic and diluted net loss per share for the years ended December 21, 2021 and 2020. Shares of Class B common stock do not participate in the earnings or losses of the Company and, therefore, are not participating securities. As such, a separate presentation of basic and diluted net loss per share of Class B common stock under the two-class method has not been presented. Basic net loss per share was computed by dividing net loss attributable to Class A common shareholders by the weighted average number of shares of Class A common stock outstanding for the same period. Diluted net loss per share was computed in a manner consistent with that of basic net loss per share while giving effect to all shares of potentially dilutive common stock that were outstanding during the periods. The performance-based Class P units (issued under the historical capital structure of BCP QualTek Holdco, LLC prior to the close of the Business Combination) are omitted from the calculation of diluted earnings per share as it is determined that the performance criteria have not been met at December 31, 2021 and 2020. See Note 10 for additional information. The basic and diluted net loss per share calculations for the years presented are as follows (in thousands, except share and per share amounts): ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ For the Years Ended ​ ​ December 31, ​ 2021 2020 Numerator: ​ ​ Loss from continuing operations ​ $ (101,575) ​ $ (94,222) Loss from discontinued operations ​ (8,851) ​ (3,865) Net loss ​ (110,426) ​ (98,087) Less: accrued preferred return ​ (1,638) ​ (3,287) Net loss attributable to Class A common shareholders – basic and diluted ​ $ (112,064) ​ $ (101,374) Denominator: ​ ​ Weighted average Class A common shares outstanding – basic and diluted ​ 11,859,955 ​ 10,989,751 Net loss per share: ​ ​ Net loss per share – continuing operations – basic and diluted ​ $ (8.70) ​ $ (8.87) Net loss per share – discontinued operations – basic and diluted ​ $ (0.75) ​ $ (0.35) Net loss per share – basic and diluted ​ $ (9.45) ​ $ (9.22) ​ The consolidated statements of operations and comprehensive loss reflect a net loss in the period presented and therefore the effect of the following securities are not included in the calculation of diluted loss per share as including them would have had an anti-dilutive effect: ​ ​ ​ ​ ​ For the Years Ended ​ ​ December 31, ​ ​ ​ 2021 ​ 2020 ​ Excluded from the calculation: ​ ​ ​ ​ ​ Class B common stock ​ 13,085,488 ​ 11,173,775 ​ Pre-PIPE Notes ​ 3,322,361 ​ — ​ Total potentially dilutive shares excluded from calculation ​ 16,407,849 ​ 11,173,775 ​ ​

Discontinued Operations

Discontinued Operations	6 Months Ended	12 Months Ended
	Jul. 02, 2022	Dec. 31, 2021
Discontinued Operations
Discontinued Operations	Note 3. Discontinued Operations At the end of the third quarter of 2021, we suspended all operations associated with our Canadian subsidiary within the Telecom segment and disposed/abandoned the subsidiary, which ceased our foreign operations. The disposition of the Canadian subsidiary was considered a strategic shift that had a major effect on our operations and financial results. As a result of the suspension of operations, any new business with customers was terminated and remaining orders were canceled/settled. The following table presents the aggregate carrying amounts of the classes of assets and liabilities of discontinued operations in the condensed consolidated balance sheets (in thousands): ​ ​ ​ ​ ​ ​ ​ ​ July 2, 2022 December 31, 2021 Carrying amounts of assets included as part of discontinued operations: ​ ​ ​ ​ ​ ​ Cash ​ $ 426 ​ $ 1,545 Accounts receivable, net of allowance ​ 1,015 ​ 1,292 Other current assets ​ 57 ​ 1,665 Total current assets of discontinued operations ​ $ 1,498 ​ $ 4,502 Carrying amounts of liabilities included as part of discontinued operations: ​ ​ Current portion of long-term debt and capital lease obligations ​ $ — ​ $ 14 Accounts payable ​ 32 ​ 559 Accrued expenses ​ — ​ 1,475 Total current liabilities of discontinued operations ​ $ 32 ​ $ 2,048 ​ The financial results are presented as loss from discontinued operations on our condensed consolidated statements of operations and comprehensive loss. The following table presents the financial results (in thousands): ​ ​ ​ ​ ​ ​ ​ ​ ​ For The Three Months Ended ​ For The Six Months Ended ​ ​ July 3, 2021 ​ July 3, 2021 Revenue $ 2,331 $ 5,396 Costs and expenses: ​ ​ ​ Cost of revenues ​ 3,481 ​ 7,329 General and administrative ​ 63 ​ 142 Depreciation and amortization ​ 484 ​ 977 Total costs and expenses ​ 4,028 ​ 8,448 Loss from operations of discontinued operations ​ (1,697) ​ (3,052) Other expense: ​ ​ Interest expense ​ (43) ​ (77) Loss from discontinued operations ​ $ (1,740) ​ $ (3,129) ​	Note 3. Discontinued Operations At the end of the third quarter of 2021, we suspended all operations associated with our Canadian subsidiary within the Telecom segment and disposed/abandoned the subsidiary, which ceased our foreign operations. The disposition of the Canadian subsidiary was considered a strategic shift that had a major effect on our operations and financial results. As a result of the suspension of operations, any new business with customers was terminated and remaining orders were canceled/settled. The intangible assets were fully re-measured for their useful lives, and an accelerated amortization charge of $5,239 thousand was recognized in the year ended December 31, 2021. The following table presents the aggregate carrying amounts of the classes of assets and liabilities of discontinued operations in the consolidated balance sheets (in thousands): ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ December 31, ​ 2021 2020 Carrying amounts of assets included as part of discontinued operations: ​ ​ Cash ​ $ 1,545 ​ $ 93 Accounts receivable, net of allowance ​ 1,292 ​ 5,743 Inventories, net ​ — ​ 28 Prepaid expenses ​ — ​ 71 Other current assets ​ 1,665 ​ 599 Total current assets of discontinued operations ​ $ 4,502 ​ $ 6,534 Property and equipment, net ​ — ​ 3,280 Intangible assets, net ​ — ​ 5,712 Other long-term assets ​ — ​ 280 Total non-current assets of discontinued operations ​ $ — ​ $ 9,272 Carrying amounts of liabilities included as part of discontinued operations: ​ ​ Current portion of long-term debt and capital lease obligations ​ $ 14 ​ $ 920 Accounts payable ​ 559 ​ 809 Accrued expenses ​ 1,475 ​ 1,636 Total current liabilities of discontinued operations ​ $ 2,048 ​ $ 3,365 Capital lease obligations, net of current portion ​ — ​ 1,793 Total non-current liabilities of discontinued operations ​ $ — ​ $ 1,793 ​ The financial results are presented as a loss from discontinued operations on our consolidated statements of operations and comprehensive loss for the years ended December 31, 2021 and 2020. The following table presents the financial results (in thousands): ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ For the Years Ended ​ ​ December 31, ​ 2021 2020 Revenue ​ $ 5,850 ​ $ 17,481 Costs and expenses: ​ ​ Cost of revenues ​ 9,562 ​ 18,331 General and administrative ​ 381 ​ 804 Depreciation and amortization ​ 6,798 ​ 2,022 Total costs and expenses ​ 16,741 ​ 21,157 Loss from operations of discontinued operations ​ (10,891) ​ (3,676) Other income (expense): ​ ​ Gain on sale/ disposal of property and equipment ​ 2,235 ​ — Interest expense ​ (195) ​ (189) Loss from discontinued operations ​ $ (8,851) ​ $ (3,865) ​

Acquisitions

Acquisitions	6 Months Ended	12 Months Ended
	Jul. 02, 2022	Dec. 31, 2021
Acquisitions.
Acquisitions	Note 4. Acquisitions On January 26, 2021, the Company purchased 100% of the membership interests of Fiber Network Solutions, LLC (“FNS”), a Texas based company that provides new fiber optic construction services, as well as maintenance and repair services to renewable energy, commercial, and utility clientele in the United States. The overall consideration transferred was $20,059 thousand of cash and rollover equity valued at $2,000 thousand. The purchase price is subject to adjustment based upon FNS exceeding pre-determined EBITDA thresholds for the years ending 2021, 2022, 2023, and 2024, as defined in the agreement, subject to a maximum additional payment of $20,000 thousand. As of the acquisition date, the fair value of the contingent consideration was determined to be $8,200 thousand. The cash consideration was funded by the issuance of equity, as well as the issuance of convertible notes with the majority member of HoldCo. On August 6, 2021, the Company acquired certain assets and liabilities from Broken Arrow Communications, Inc. (“Broken Arrow”), a New Mexico based company that provided a wide variety of services for the installation, construction, and maintenance of wireless communication facilities. The consideration transferred was $5,000 thousand of cash. The purchase price is subject to adjustment based upon Broken Arrow exceeding pre-determined crew count and EBITDA thresholds for certain markets for the 5-month period of August 2021 through December 2021 and for the year ending December 31, 2022, as defined in the agreement, subject to a maximum additional payment of $10,000 thousand. As of the acquisition date, the fair value of the contingent consideration was determined to be $7,552 thousand. The cash consideration was funded by the issuance of convertible notes in June 2021. On August 30, 2021, the Company purchased 100% of the membership interests of Concurrent Group LLC (“Concurrent”), a Florida based company that provides construction, maintenance, and restoration services for utilities, electric membership co-ops, and municipally owned power providers. The overall consideration transferred was $13,828 thousand of cash, rollover equity valued at $6,000 thousand, and acquisition debt of $14,143 thousand. The purchase price is subject to adjustment based upon Concurrent exceeding pre-determined EBITDA thresholds for LTM periods ending at the closing of the third quarter of 2022, 2023 and 2024, as defined in the agreement, subject to a maximum additional payment of $30,000 thousand. As of the acquisition date, the fair value of the contingent consideration was determined to be $7,000 thousand. The cash consideration was funded by convertible notes issued by the Company in June 2021. Refer to Footnote 8 for more information. On October 15, 2021, the Company purchased 100% of the membership interests of Urban Cable Technology, LLC (“Urban Cable”), a Pennsylvania based company that provides a range of services, including aerial and underground construction, engineering, multiple dwelling units wiring and rewiring, and fiber placement to broadband and telecom cable operators. The overall consideration transferred was $8,436 thousand of cash and rollover equity valued at $4,000 thousand. The purchase price is subject to adjustment based upon Urban Cable exceeding pre-determined EBITDA for the years ending 2021, 2022, 2023, and 2024, as defined in the agreement. As of the acquisition date, the fair value of the contingent consideration was determined to be $3,450 thousand. The cash consideration was funded by line of credit. The acquisitions were recognized as business combinations with FNS reporting within our Renewables and Recovery Logistics Segment and Broken Arrow, Concurrent, and Urban Cable reporting within our Telecom Segment. The identifiable assets acquired and liabilities assumed were recorded at their estimated fair values on the acquisition dates. Goodwill resulted from expected synergies and revenue growth from combining operations with the Company. The working capital amounts for Concurrent and Urban Cable that are provisional are subject to adjustment as the Company obtains additional information. Any adjustments to the purchase price allocation will be made as soon as practicable, but no later than one year from the acquisition date. The following table summarizes the fair value of the assets and liabilities acquired at the date of the acquisitions (in thousands): ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ FNS ​ Broken Arrow ​ Concurrent ​ Urban Cable Purchase consideration: ​ ​ ​ ​ ​ ​ ​ ​ Cash paid ​ $ 20,059 ​ $ 5,000 ​ $ 13,828 ​ $ 8,436 Rollover equity ​ ​ 2,000 ​ ​ — ​ ​ 6,000 ​ ​ 4,000 Contingent consideration ​ ​ 8,200 ​ ​ 7,552 ​ ​ 7,000 ​ ​ 3,450 Acquisition debt ​ ​ — ​ ​ — ​ ​ 14,143 ​ ​ — Due from seller ​ ​ — ​ ​ — ​ ​ (510) ​ ​ (151) ​ ​ $ 30,259 ​ $ 12,552 ​ $ 40,461 ​ $ 15,735 Purchase price allocations: ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ Cash ​ $ — ​ $ — ​ $ 1,289 ​ $ 185 Accounts receivable ​ ​ — ​ ​ 5,126 ​ ​ 8,458 ​ ​ 3,695 Inventories ​ ​ — ​ ​ 133 ​ ​ 25 ​ ​ — Prepaid expenses ​ ​ — ​ ​ 94 ​ ​ — ​ ​ 14 Other current assets ​ ​ — ​ ​ — ​ ​ 10 ​ ​ 28 Property and equipment ​ ​ 9,978 ​ ​ 219 ​ ​ 5,263 ​ ​ 1,361 Other long-term assets ​ ​ — ​ ​ 32 ​ ​ 60 ​ ​ — Customer relationships ​ ​ 17,370 ​ ​ 5,750 ​ ​ 22,330 ​ ​ 10,910 Trademarks and trade names ​ ​ 270 ​ ​ 80 ​ ​ 760 ​ ​ 340 Goodwill ​ ​ 8,082 ​ ​ 5,319 ​ ​ 8,552 ​ ​ 799 ​ ​ ​ 35,700 ​ ​ 16,753 ​ ​ 46,747 ​ ​ 17,332 Accounts payable ​ ​ — ​ ​ (1,987) ​ ​ (1,938) ​ ​ (1,184) Accrued expenses ​ ​ — ​ ​ (156) ​ ​ (799) ​ ​ (323) Contract liabilities ​ ​ — ​ ​ (2,058) ​ ​ (367) ​ ​ — Capital lease obligations ​ ​ (5,441) ​ ​ — ​ ​ (3,182) ​ ​ (90) ​ ​ $ 30,259 ​ $ 12,552 ​ $ 40,461 ​ $ 15,735 ​ During the first quarter ended April 2, 2022, the Company adjusted the provisional amounts within the purchase price allocation for Urban Cable, which resulted in an increase in goodwill of $64 thousand. The Company made this measurement period adjustment to reflect facts and circumstances that related to accounts payable. During the second quarter ended July 2, 2022, the Company adjusted the provisional amounts within the purchase price allocation for Broken Arrow, which resulted in an increase in goodwill of $156 thousand. The Company made this measurement period adjustment to reflect facts and circumstances that related to inventory. All changes existed at the acquisition date and did not result from intervening events after such date.	Note 4. Acquisitions On January 26, 2021, the Company purchased 100% of the membership interests of Fiber Network Solutions, LLC (“FNS”), a Texas based company that provides new fiber optic construction services, as well as maintenance and repair services to renewable energy, commercial, and utility clientele in the United States. The overall consideration transferred was $20,059 thousand of cash and rollover equity valued at $2,000 thousand. The purchase price is subject to adjustment based upon FNS exceeding pre-determined EBITDA thresholds for the years ending 2021, 2022, 2023, and 2024, as defined in the agreement, subject to a maximum additional payment of $20.0 million. As of the acquisition date, the fair value of the contingent consideration was determined to be $8,200 thousand. The cash consideration was funded by the issuance of equity, as well as, the issuance of convertible notes with the majority member. On August 6, 2021, the Company acquired certain assets and liabilities from Broken Arrow Communications, Inc. (“Broken Arrow”), a New Mexico based company that provides a wide variety of services for the installation, construction, and maintenance of wireless communication facilities. The consideration transferred was $5,000 thousand of cash. The purchase price is subject to adjustment based upon Broken Arrow exceeding pre-determined crew count and EBITDA thresholds for certain markets for the 5 On August 30, 2021, the Company purchased 100% of the membership interests of Concurrent Group LLC (“Concurrent”), a Florida based company that provides construction, maintenance, and restoration services for utilities, electric membership co-ops, and municipally owned power providers. The overall consideration transferred was $13,828 thousand of cash, rollover equity valued at $6,000 thousand, and acquisition debt of $14,143 thousand. The purchase price is subject to adjustment based upon Concurrent exceeding pre-determined EBITDA thresholds for LTM periods ending in the third quarter of 2022, 2023 and 2024, as defined in the agreement, subject to a maximum additional payment of $30.0 million. As of the acquisition date, the fair value of the contingent consideration was determined to be $7,000 thousand. The cash consideration was funded by the issuance of convertible notes in June 2021. On October 15, 2021, the Company purchased 100% of the membership interests of Urban Cable Technology, LLC (“Urban Cable”), a Pennsylvania based company that provides a range of services, including aerial and underground construction, engineering, multiple dwelling units wiring and rewiring, and fiber placement to broadband and telecom cable operators. The overall consideration transferred was $8,436 thousand of cash and rollover equity valued at $4,000 thousand. The purchase price is subject to adjustment based upon Urban Cable exceeding pre-determined EBITDA for the years ending 2021, 2022, 2023, and 2024, as defined in the agreement. As of the acquisition date, the fair value of the contingent consideration was determined to be $3,450 thousand. The cash consideration was funded by line of credit. The acquisitions were recognized as business combinations with FNS reporting within our Renewables and Recovery Logistics Segment and Broken Arrow, Concurrent, and Urban Cable reporting within our Telecom Segment. The identifiable assets acquired and liabilities assumed were recorded at their estimated fair values on the acquisition dates. Goodwill resulted from expected synergies and revenue growth from combining operations with the Company. The working capital amounts for Concurrent and Urban are considered provisional and are subject to adjustment as the Company obtains additional information. Any adjustments to the purchase price allocation will be made as soon as practicable, but no later than one year from the acquisition date. The following table summarizes the fair value of the assets and liabilities acquired at the date of the acquisitions (in thousands): ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ FNS Broken Arrow Concurrent Urban Cable Purchase consideration: ​ ​ ​ ​ Cash paid ​ $ 20,059 ​ $ 5,000 ​ $ 13,828 ​ $ 8,436 Rollover equity ​ 2,000 ​ — ​ 6,000 ​ 4,000 Contingent consideration ​ 8,200 ​ 7,552 ​ 7,000 ​ 3,450 Acquisition debt ​ — ​ — ​ 14,143 ​ — Due from seller ​ — ​ — ​ (510) ​ (151) ​ ​ $ 30,259 ​ $ 12,552 ​ $ 40,461 ​ $ 15,735 Purchase price allocations: ​ ​ ​ ​ Cash ​ $ — ​ $ — ​ $ 1,289 ​ $ 185 Accounts receivable ​ — ​ 5,126 ​ 8,458 ​ 3,695 Inventories ​ — ​ 133 ​ 25 ​ — Prepaid expenses ​ — ​ 94 ​ — ​ 14 Other current assets ​ — ​ — ​ 10 ​ 28 Property and equipment ​ 9,978 ​ 219 ​ 5,263 ​ 1,361 Other long-term assets ​ — ​ 32 ​ 60 ​ — Customer relationships ​ 17,370 ​ 5,750 ​ 22,330 ​ 10,910 Trademarks and trade names ​ 270 ​ 80 ​ 760 ​ 340 Goodwill ​ 8,082 ​ 5,319 ​ 8,552 ​ 735 ​ ​ 35,700 ​ 16,753 ​ 46,747 ​ 17,268 Accounts payable ​ — ​ (1,987) ​ (1,938) ​ (1,120) Accrued expenses ​ — ​ (156) ​ (799) ​ (323) Contract liabilities ​ — ​ (2,058) ​ (367) ​ — Capital lease obligations ​ (5,441) ​ — ​ (3,182) ​ (90) ​ ​ $ 30,259 ​ $ 12,552 ​ $ 40,461 ​ $ 15,735 ​ During Q4 2021, the Company adjusted the provisional amounts within purchase price allocation for Broken Arrow and Concurrent, which resulted in an increase in goodwill of $886 thousand for Broken Arrow and a decrease of $2,186 in goodwill for Concurrent. The Company made this measurement period adjustment to reflect facts and circumstances that related to accounts receivable, customer relationships, accounts payable, and contingent consideration for Broken Arrow and cash, accounts receivable, property and equipment, customer relationships, trademarks and trade names, accounts payable, and contingent consideration for Concurrent. The changes existed at the acquisition date and did not result from intervening events subsequent to such date. Costs incurred to affect the acquisitions, including the ROCR business combination, as well as, costs associated with failed transactions, are recognized separately rather than included in the cost allocated to the assets acquired and liabilities assumed. Total transaction related costs of $3,826 thousand and $988 thousand were reflected in the consolidated statements of operations and comprehensive loss during the years ended December 31, 2021 and 2020, respectively.

Property and Equipment

Property and Equipment	6 Months Ended	12 Months Ended
	Jul. 02, 2022	Dec. 31, 2021
Property and Equipment
Property and Equipment	Note 5. Property and Equipment Property and equipment consisted of the following (in thousands): ​ ​ ​ ​ ​ ​ ​ ​ ​ July 2, December 31, ​ ​ 2022 ​ 2021 Office furniture ​ $ 1,966 ​ $ 1,382 Computers ​ ​ 2,260 ​ ​ 1,856 Machinery, equipment and vehicles ​ ​ 25,470 ​ ​ 17,331 Land ​ ​ 140 ​ ​ 140 Building ​ ​ 340 ​ ​ 340 Leasehold improvements ​ ​ 4,711 ​ ​ 4,552 Software ​ ​ 2,368 ​ ​ 2,320 Assets under capital lease ​ ​ 52,531 ​ ​ 50,941 Construction in process ​ ​ 1,605 ​ ​ 1,335 ​ ​ ​ 91,391 ​ ​ 80,197 Less: accumulated depreciation ​ ​ (36,662) ​ ​ (29,515) Property and equipment, net ​ $ 54,729 ​ $ 50,682 ​ Property and equipment include assets acquired under capital leases of $52,531 thousand and $50,941 thousand and accumulated depreciation of $15,418 thousand and $14,899 thousand as of July 2, 2022 and December 31, 2021, respectively. Depreciation expense was $3,858 thousand and $7,613 thousand for the three and six months ended July 2, 2022, respectively, and was $3,554 thousand and $6,933 for the three and six months ended July 3, 2021, respectively.	Note 5. Property and Equipment Property and equipment consisted of the following (in thousands): ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ December 31, ​ 2021 2020 Office furniture ​ $ 1,382 ​ $ 1,249 Computers ​ 1,856 ​ 1,217 Machinery, equipment and vehicles ​ 17,331 ​ 10,275 Land ​ 140 ​ — Building ​ 340 ​ — Leasehold improvements ​ 4,552 ​ 3,354 Software ​ 2,320 ​ 2,199 Assets under capital lease ​ 50,941 ​ 32,153 Construction in process ​ 1,335 ​ 605 ​ ​ 80,197 ​ 51,052 Less: accumulated depreciation ​ (29,515) ​ (17,258) Property and equipment, net ​ $ 50,682 ​ $ 33,794 ​ Property and equipment include assets acquired under capital leases of $50,941 thousand and $32,153 thousand and accumulated depreciation of $14,899 thousand and $8,062 thousand as of December 31, 2021 and December 31, 2020, respectively. Depreciation expense was $13,017 thousand and $8,997 thousand for the years ended December 31, 2021 and 2020, respectively.

Accounts Receivable, Net of All

Accounts Receivable, Net of Allowance, Contract Assets and Liabilities, and Customer Credit Concentration	12 Months Ended
	Dec. 31, 2021
Accounts Receivable, Net of Allowance, Contract Assets and Liabilities, and Customer Credit Concentration
Accounts Receivable, Net of Allowance, Contract Assets and Liabilities, and Customer Credit Concentration	Note 6. Accounts Receivable, Net of Allowance, Contract Assets and Liabilities, and Customer Credit Concentration The following provides further details on the consolidated balance sheet accounts of accounts receivable, net and contract liabilities. See Note 1 for further information on our policies related to these consolidated balance sheet accounts, as well as, our revenue recognition policies. Accounts Receivable, Net of Allowance Accounts receivable, net classified as current, consisted of the following (in thousands): ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ December 31, ​ 2021 2020 Trade accounts receivable ​ $ 74,601 ​ $ 44,419 Contract assets ​ 132,858 ​ 134,311 ​ ​ 207,459 ​ 178,730 Less: allowance for doubtful accounts ​ (5,614) ​ (3,933) Accounts receivable, net ​ $ 201,845 ​ $ 174,797 ​ Contract Assets and Liabilities Net contract assets consisted of the following (in thousands): ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ December 31, ​ 2021 2020 Contract assets ​ $ 132,858 ​ $ 134,311 Contract liabilities ​ (14,773) ​ (14,945) Contract assets, net ​ $ 118,085 ​ $ 119,366 ​ The amount of revenue recognized in the years ended December 31, 2021 and 2020 that was previously included in contact liabilities at the beginning of the period was $13,747 thousand and $17,434 thousand, respectively. Customer Credit Concentration Customers whose combined amounts of accounts receivable and contract assets exceeded 10% of total combined accounts receivable and contract assets were as follows (in thousands): ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ December 31, ​ ​ 2021 ​ 2020 ​ Amounts % of Total Amounts % of Total AT&T ​ $ 56,280 27.1 % $ 81,796 45.8 % T-Mobile ​ 35,756 17.2 % * * ​ Verizon ​ 50,218 24.2 % 65,346 36.6 % Total ​ $ 142,254 68.5 % $ 147,142 82.4 % * Accounts receivable and contract assets from T-Mobile did not exceed 10% of total combined accounts receivable and contract assets for the year ended December 31, 2020.

Goodwill and Intangible Assets

Goodwill and Intangible Assets	6 Months Ended	12 Months Ended
	Jul. 02, 2022	Dec. 31, 2021
Goodwill and Intangible Assets
Goodwill and Intangible Assets	Note 7. Goodwill and Intangible Assets Goodwill Changes in the carrying amount of goodwill by reportable segment is as follows (in thousands): ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ Renewables ​ ​ ​ ​ ​ ​ and ​ ​ ​ ​ ​ ​ ​ ​ Recovery ​ ​ ​ ​ ​ ​ ​ ​ Logistics ​ Telecom ​ Total Goodwill as of December 31, 2021 (a) ​ $ 21,680 ​ $ 7,043 ​ $ 28,723 Measurement period adjustments, net ​ ​ — ​ ​ 220 ​ ​ 220 Goodwill as of July 2, 2022 (a) ​ $ 21,680 ​ $ 7,263 ​ $ 28,943 (a) Goodwill is net of accumulated impairment charges of $89,421 thousand as of July 2, 2022 and December 31, 2021 in the Telecom segment. There have been no impairment charges within the Renewables and Recovery Logistics segment. For the three months and six months ended July 2, 2022 and July 3, 2021, respectively, there were no goodwill impairment charges. Intangible Assets Intangible assets consisted of the following (in thousands): ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ July 2, 2022 ​ Weighted ​ ​ ​ ​ ​ ​ ​ ​ Average ​ Gross ​ ​ ​ ​ ​ ​ ​ ​ Remaining ​ Carrying ​ Accumulated ​ Net carrying ​ ​ Useful Life ​ Amount ​ amortization ​ Amount Customer relationships ​ 9.3 ​ $ 424,560 ​ $ (115,920) ​ $ 308,640 Trademarks and trade names ​ 9.5 ​ ​ 59,969 ​ ​ (25,557) ​ ​ 34,412 ​ ​ ​ ​ $ 484,529 ​ $ (141,477) ​ $ 343,052 ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ December 31, 2021 ​ Weighted ​ ​ ​ ​ ​ ​ ​ ​ Average ​ Gross ​ ​ ​ ​ ​ ​ ​ ​ Remaining ​ carrying ​ Accumulated ​ Net carrying ​ ​ Useful Life ​ amount ​ amortization ​ Amount Customer relationships ​ 9.5 ​ $ 424,560 ​ $ (98,307) ​ $ 326,253 Trademarks and trade names ​ 9.5 ​ ​ 59,969 ​ ​ (22,048) ​ ​ 37,921 ​ ​ ​ ​ $ 484,529 ​ $ (120,355) ​ $ 364,174 ​ Amortization expense of intangible assets was $10,533 thousand and $21,105 thousand for the three and six months ended July 2, 2022, respectively and was $10,650 thousand and $21,110 thousand for the three and six months ended July 3, 2021, respectively.	Note 7. Goodwill and Intangible Assets Goodwill Changes in the carrying amount of goodwill by reportable segment is as follows (in thousands): ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ Renewables and ​ ​ ​ ​ ​ ​ Recovery Logistics ​ Telecom ​ Total Goodwill as of January 1, 2020 ​ $ 13,598 ​ $ 72,905 ​ $ 86,503 Measurement period adjustments, net ​ — ​ 821 ​ 821 Impairment loss ​ — ​ (28,802) ​ (28,802) Goodwill as of December 31, 2020 (a) ​ $ 13,598 ​ $ 44,924 ​ $ 58,522 Additions from acquisitions (Note 4) ​ 8,082 ​ 14,606 ​ 22,688 Impairment loss ​ — ​ (52,487) ​ (52,487) Goodwill as of December 31, 2021 (a) ​ $ 21,680 ​ $ 7,043 ​ $ 28,723 (a) Goodwill is net of accumulated impairment charges of $89,421 thousand and $36,934 thousand for the years ended December 31, 2021 and 2020, respectively in the Telecom segment. There have been no ​ For the years ended December 31, 2021 and 2020, the Company recognized goodwill impairment within the Telecom segment of $52,487 thousand and $28,802 thousand, respectively. Impairment resulted from a change in projected future discounted cash flows of the reporting units within the segment which resulted in an carrying value in excess of the estimated fair value. Intangible Assets Intangible assets consisted of the following (in thousands): ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ December 31, 2021 ​ Weighted ​ ​ ​ ​ ​ ​ ​ ​ Average ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ Remaining ​ Gross carrying ​ Accumulated ​ Net carrying ​ ​ Useful Life ​ amount ​ amortization ​ amount Customer relationships ​ 9.5 ​ $ 424,560 ​ $ (98,307) ​ $ 326,253 Trademarks and trade names ​ 9.5 ​ 59,969 ​ (22,048) ​ 37,921 ​ ​ ​ ​ $ 484,529 ​ $ (120,355) ​ $ 364,174 ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ December 31, 2020 ​ Weighted ​ ​ ​ ​ ​ ​ ​ ​ Average ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ Remaining ​ Gross carrying ​ Accumulated ​ Net carrying ​ ​ Useful Life ​ amount ​ amortization ​ amount Customer relationships 10.8 ​ $ 368,200 ​ $ (65,868) ​ $ 302,332 Trademarks and trade names 9.9 ​ 58,519 ​ (15,035) ​ 43,484 ​ ​ ​ ​ $ 426,719 ​ $ (80,903) ​ $ 345,816 ​ Amortization expense of intangible assets was $39,453 thousand and $35,812 thousand for the years ended December 31, 2021 and 2020, respectively. The following table provides estimated future amortization expense related to the intangible assets (in thousands): ​ ​ ​ ​ ​ Years ending December 31: ​ ​ 2022 ​ $ 42,916 2023 ​ 41,539 2024 ​ 39,520 2025 ​ 38,685 2026 ​ 37,885 Thereafter ​ 163,629 ​ ​ $ 364,174 ​

Debt and Capital Lease Obligati

Debt and Capital Lease Obligations	12 Months Ended
	Dec. 31, 2021
Debt and Capital Leases Obligations
Debt and Capital Lease Obligations	Note 8. Debt and Capital Lease Obligations Convertible notes — related party: On June 16, 2021, the Company issued a convertible note “Convertible Note — Related Party — June 2021”) in the aggregate principal amount of $30,568 thousand to BCP QualTek II LLC, an affiliate of its majority member, in exchange for the 25,000 outstanding Preferred Class B Units (Preferred Units) and the associated accumulated preferred return (see Note 10). The Convertible Note — Related Party — June 2021 bears interest at an annual rate of 12.00%, which accrues and is payable together with the principal balance. The Company recorded interest expense of $2,055 thousand for the year ended December 31, 2021. There was no fixed maturity date, however, cash payments were required equal to tax distributions, which the note holder would be entitled if the Convertible Note — Related Party — June 2021 were a Preferred Unit. The Convertible Note — Related Party - June 2021 converted under its mandatory conversion provision, as defined in the agreement, upon the consummation of the business combination on February 14, 2022, as noted in Note 15. Convertible notes — June 2021: Line of credit: working capital needs and general corporate purposes. The amount the Company may borrow is limited to the lesser of the maximum available amount and the borrowing base. The borrowing base is calculated primarily as a percentage of the Company’s eligible accounts receivable, unbilled revenue and eligible inventory, as defined in the Credit Agreement. Interest on the outstanding principal amount, payable in arrears monthly, is based on either an elected Base Rate plus an applicable margin (4.75% at December 31, 2021), or an adjusted Eurodollar rate, plus an applicable margin (ranging from 2.60% to 2.63% at December 31, 2021), as defined in the agreement. There was $6,691 thousand available under this facility as of December 31, 2021. The entire unpaid principal amount of the line of credit together with accrued and unpaid interest thereon, is due on July 18, 2023. Standby letters of credit of $3,977 thousand and $801 thousand, issued for our insurance carriers and in support of performance under certain contracts, were outstanding under the Credit Agreement as of December 31, 2021 and December 31, 2020, respectively. Term loan: The obligations of QualTek under the PNC Credit Agreement are secured (a) on a first priority basis, by liens on the ABL Priority Collateral as defined in the ABL Intercreditor Agreement (“Intercreditor Agreement”), dated as of July 18, 2018 of QualTek including accounts receivable and inventory and (b) on a second priority basis, by liens on the Term Priority Collateral, as defined in the Intercreditor Agreement. The obligations of QualTek under the Term Loan are secured (a) on a first priority basis, by liens on the Term Priority Collateral of QualTek and (b) on a second priority basis, by liens on the ABL Priority Collateral. Generally, Term Priority Collateral includes all assets, other than the ABL Priority Collateral, and equity interests of QualTek. Acquisition debt: Debt outstanding, whose carrying value approximates fair market value due to variable interest rates based on current rates available to the Company for similar instruments, was as follows (in thousands): ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ December 31, ​ 2021 2020 Line of credit ​ $ 87,633 ​ $ 59,837 Term loan ​ 351,481 ​ 361,045 Acquisition debt ​ 34,718 ​ 10,575 Convertible notes – related party ​ 30,568 ​ — Convertible notes – June 2021 ​ 44,400 ​ — Capital lease obligations ​ 35,162 ​ 25,751 Less: amounts representing interest ​ (3,161) ​ (2,682) Less: unamortized financing fees ​ (11,354) ​ (13,854) Less: convertible debt discount ​ (3,408) ​ — ​ ​ 566,039 ​ 440,672 Less: current maturities of long-term debt ​ (115,224) ​ (20,139) Less: current portion of capital lease obligations, net of capital lease interest ​ (12,151) ​ (7,110) ​ ​ $ 438,664 ​ $ 413,423 ​ The minimum payments of the Company’s long-term debt and capital lease obligations are as follows (in thousands): ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ Capital ​ ​ ​ ​ Line of ​ Term ​ Convertible ​ Acquisition ​ lease ​ ​ ​ ​ ​ credit ​ loan ​ notes ​ debt ​ obligations ​ Total 2022 ​ $ — ​ $ 9,564 ​ $ 74,968 ​ $ 34,718 ​ $ 13,760 ​ $ 133,010 2023 ​ 87,633 ​ 9,564 ​ — ​ — ​ 10,874 ​ 108,071 2024 ​ — ​ 9,564 ​ — ​ — ​ 6,621 ​ 16,185 2025 ​ — ​ 322,789 ​ — ​ — ​ 2,785 ​ 325,574 2026 ​ — ​ — ​ — ​ — ​ 1,052 ​ 1,052 Thereafter ​ — ​ — ​ — ​ — ​ 70 ​ 70 Total ​ $ 87,633 ​ $ 351,481 ​ $ 74,968 ​ $ 34,718 ​ $ 35,162 ​ $ 583,962 ​

Fair Value Measurements

Fair Value Measurements	6 Months Ended	12 Months Ended
	Jul. 02, 2022	Dec. 31, 2021
Fair Value Measurements
Fair Value Measurements	Note 10. Fair Value Measurements The Company measures and reports certain financial and non-financial assets and liabilities on a fair value basis. Fair value is the price that would be received to sell an asset or paid to transfer a liability in an orderly transaction between market participants at the measurement date (exit price). GAAP specifies a three-level hierarchy that is used when measuring and disclosing fair value. The fair value hierarchy gives the highest priority to quoted prices available in active markets (i.e. observable inputs) and the lowest priority to data lacking transparency (i.e. unobservable inputs). An instrument’s categorization within the fair value hierarchy is based on the lowest level of significant inputs to its valuation. The following is a description of the three hierarchy levels. Level 1 Unadjusted quoted prices in active markets that are accessible at the measurement date for identical, unrestricted assets or liabilities. Active markets are considered to be those in which transactions for the assets or liabilities occur in sufficient frequency and volume to provide pricing information on an ongoing basis. Level 2 Quoted prices in markets that are not active, or inputs which are observable, either directly or indirectly, for substantially the full term of the asset or liability. This category includes quoted prices for similar assets or liabilities in active markets and quoted prices for identical or similar assets or liabilities in inactive markets. Level 3 Unobservable inputs are not corroborated by market data. This category is comprised of financial and non-financial assets and liabilities whose fair value is estimated based on internally developed models or methodologies using significant inputs that are generally less readily observable from objective sources. Transfers into or out of any hierarchy level are recognized at the end of the reporting period in which the transfers occurred. There were no transfers between any levels during the three and six months ended July 2, 2022 and July 3, 2021, respectively. The information following is provided to help readers gain an understanding of the relationship between amounts reported in the accompanying financial statements and the related market or fair value. The disclosures include financial instruments. Acquisition-related contingent consideration is measured at fair value on a recurring basis using unobservable inputs such as projections of financial results and cash flows for the acquired businesses and a discount factor based on the weighted average cost of capital which fall within Level 3 of the fair value hierarchy. As a result of the Business Combination, the Company has issued and outstanding Private Placement Warrants and Public Warrants. The Private Placement Warrants are substantially similar to the Public Warrants, but not directly traded or quoted on an active market and not subject to the redemption right under certain circumstances (see Note 9-Warrants). The Private Placement Warrants are accounted for as liabilities in accordance with ASC 815-40 and are presented within warrant liability on the accompanying condensed consolidated balance sheet. As of the Closing Date and July 2, 2022, the Private Placement Warrants were valued using a Black-Scholes call option model. The Black-Scholes call option model’s primary unobservable input utilized in determining the fair value of the Private Placement Warrants is the Public Warrants implied volatility adjusted for the redemption feature, which is considered to be a Level 3 fair value measurement. In accordance with the fair value hierarchy described above, the following tables show the fair value of the Company’s financial liabilities that are required to be measured at fair value on a recurring basis at July 2, 2022 and December 31, 2021 and the related activity for the six months ended July 2, 2022 and July 3, 2021. ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ Fair Value at July 2, 2022 (in thousands) Carrying Value Level 1 Level 2 Level 3 Financial liabilities ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ Contingent consideration ​ $ 26,556 ​ $ — ​ $ — ​ $ 26,556 Warrant liability - private placement warrants ​ ​ 77 ​ ​ — ​ ​ — ​ ​ 77 ​ ​ $ 26,633 ​ $ — ​ $ — ​ $ 26,633 ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ Fair Value at December 31, 2021 (in thousands) Carrying Value Level 1 Level 2 Level 3 Financial liabilities ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ Contingent consideration ​ $ 30,756 ​ $ — ​ $ — ​ $ 30,756 ​ ​ $ 30,756 ​ $ — ​ $ — ​ $ 30,756 ​ The following table sets forth a summary of the changes in fair value of the Company’s financial liabilities: ​ ​ ​ ​ ​ ​ ​ ​ ​ Warrant ​ Contingent ​ ​ liability ​ consideration January 1, 2022 $ — $ 30,756 Assumption of private placement warrants in Business Combination ​ ​ 77 ​ ​ — Accretion ​ ​ — ​ ​ 800 Reclassification to short term debt ​ ​ — ​ ​ (5,000) July 2, 2022 ​ $ 77 ​ $ 26,556 ​ ​ ​ ​ ​ ​ ​ Contingent ​ ​ Consideration January 1, 2021 $ 18,129 Acquisition (see Note 4) ​ ​ 8,200 Accretion ​ ​ 440 Reclassification to acquisition debt ​ ​ (10,000) July 3, 2021 ​ $ 16,769 ​	Note 9. Fair Value Measurements The Company measures and reports certain financial and non-financial assets and liabilities on a fair value basis. Fair value is the price that would be received to sell an asset or paid to transfer a liability in an orderly transaction between market participants at the measurement date (exit price). GAAP specifies a three-level hierarchy that is used when measuring and disclosing fair value. The fair value hierarchy gives the highest priority to quoted prices available in active markets (i.e. observable inputs) and the lowest priority to data lacking transparency (i.e. unobservable inputs). An instrument’s categorization within the fair value hierarchy is based on the lowest level of significant inputs to its valuation. The following is a description of the three hierarchy levels. Level 1 Unadjusted quoted prices in active markets that are accessible at the measurement date for identical, unrestricted assets or liabilities. Active markets are considered to be those in which transactions for the assets or liabilities occur in sufficient frequency and volume to provide pricing information on an ongoing basis. Level 2 Quoted prices in markets that are not active, or inputs which are observable, either directly or indirectly, for substantially the full term of the asset or liability. This category includes quoted prices for similar assets or liabilities in active markets and quoted prices for identical or similar assets or liabilities in inactive markets. Level 3 Unobservable inputs are not corroborated by market data. This category is comprised of financial and non-financial assets and liabilities whose fair value is estimated based on internally developed models or methodologies using significant inputs that are generally less readily observable from objective sources. Transfers into or out of any hierarchy level are recognized at the end of the reporting period in which the transfers occurred. There were no transfers between any The information following is provided to help readers gain an understanding of the relationship between amounts reported in the accompanying financial statements and the related market or fair value. The disclosures include financial instruments. Acquisition-related contingent consideration is measured at fair value on a recurring basis using unobservable inputs such as projections of financial results and cash flows for the acquired businesses and a discount factor based on the weighted average cost of capital which fall within Level 3 of the fair value hierarchy. In accordance with the fair value hierarchy described above, the following tables show the fair value of the Company’s financial liabilities that are required to be measured at fair value on a recurring basis at December 31, 2021 and December 31, 2020 and the related activity for the year ended December 31, 2021 and December 31, 2020. ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ Fair Value at December 31, 2021 (in thousands) Carrying Value Level 1 Level 2 Level 3 Financial liabilities ​ ​ ​ ​ Contingent consideration ​ $ 30,756 ​ $ — ​ $ — ​ $ 30,756 ​ ​ $ 30,756 ​ $ — ​ $ — ​ $ 30,756 ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ Fair Value at December 31, 2020 (in thousands) Carrying Value Level 1 Level 2 Level 3 Financial liabilities ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ Contingent consideration ​ $ 18,129 ​ $ — ​ $ — ​ $ 18,129 ​ ​ $ 18,129 ​ $ — ​ $ — ​ $ 18,129 ​ The following table sets forth a summary of the changes in fair value of the Company’s Level 3 financial liabilities: ​ ​ ​ ​ ​ January 1, 2020 $ 40,119 Payment of contingent consideration ​ (6,000) Accretion ​ 1,666 Reclassification to acquisition debt ​ (10,575) Change in fair value ​ (7,081) December 31, 2020 ​ 18,129 Acquisitions (see Note 4) ​ 26,202 Accretion ​ 1,205 Change in fair value ​ (4,780) Reclassification to acquisition debt ​ (10,000) December 31, 2021 ​ $ 30,756 ​

Equity

Equity	12 Months Ended
	Dec. 31, 2021
Equity
Equity	Note 10. Equity Prior to the Business Combination (See Note 15 for additional information), profits and losses of the Company are allocated to the Members in accordance with the BCP QualTek Holdco, LLC Agreement (“HoldCo LLC Agreement”), as amended and restated on October 4, 2019. Distributions made by the Company are based on the HoldCo LLC agreement. Preferred equity: On June 16, 2021, the 25,000 Preferred Units and accumulated preferred return, which totaled $5,568 thousand was exchanged for the Convertible Note — Related Party — June 2021 (see Note 8). Profits interests: Distributions: In connection with the Business Combination, the shares and corresponding equity amounts related to the Company’s Class A Units prior to the Business Combination have been retroactively restated to reflect the post-combination Common Stock capital structure of QualTek Services, Inc. as follows. QualTek Services Inc. Preferred Stock 0 issued outstanding QualTek Services Inc. Class A common stock issued outstanding QualTek Services Inc. Class B common stock issued outstanding Holders of Class A Common Stock and Class B Common Stock vote as a single class on all matters requiring a shareholder vote.

Segments and Related Informatio

Segments and Related Information	6 Months Ended	12 Months Ended
	Jul. 02, 2022	Dec. 31, 2021
Segments and Related Information
Segments and Related Information	Note 15. Segments and Related Information The Company manages its operation under two operating segments, which represent its two reportable segments: (1) Telecom and (2) Renewables and Recovery Logistics. The Telecom segment performs site acquisition, engineering, project management, installation, testing, last mile installation, and maintenance solutions of communication infrastructure for telecommunication and cable providers, businesses, public venues, government facilities, and residential subscribers. The Renewables and Recovery Logistics segment derives its revenue from providing new fiber optic construction services, maintenance and repair services as well as businesses with continuity and disaster relief services to renewable energy, commercial, telecommunication and utility companies. The segment also provides business-as-usual services such as generator storage and repair and cell maintenance services. The accounting policies of the reportable segments are the same as those described in Note 1 - Nature of Business and Summary of Significant Accounting Policies . We present adjusted EBITDA as the key metric used by our management to assess the operating and financial performance of our operations in order to make decisions on allocation of resources. Accordingly, we believe that adjusted EBITDA provides useful information to investors and others in understanding and evaluating our operating results in the same manner as our management. Summarized financial information for the Company’s reportable segments is presented and reconciled to the Company’s condensed consolidated financial information in the following tables, all of which are presented in thousands. Note the information below excludes amounts from discontinued operations. ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ For the Three Months Ended ​ For The Six Months Ended Revenue: July 2, 2022 July 3, 2021 July 2, 2022 July 3, 2021 Telecom ​ $ 175,173 ​ $ 117,959 ​ $ 307,837 ​ $ 224,439 Renewables and Recovery Logistics ​ ​ 9,049 ​ ​ 12,650 ​ ​ 24,546 ​ ​ 25,283 Total consolidated revenue ​ $ 184,222 ​ $ 130,609 ​ $ 332,383 ​ $ 249,722 ​ ​ ​ ​ ​ ​ ​ ​ ​ July 2, December 31, Total Assets: ​ 2022 ​ 2021 Telecom ​ $ 615,135 ​ $ 570,750 Renewables and Recovery Logistics ​ ​ 81,541 ​ ​ 90,638 Corporate (1) ​ ​ (1,567) ​ ​ 10,371 Total consolidated assets ​ $ 695,109 ​ $ 671,759 (1) Corporate includes both corporate assets and eliminations ​ ​ ​ ​ ​ ​ ​ ​ ​ For The Six Months Ended Capital Expenditures: July 2, 2022 July 3, 2021 Telecom ​ $ 10,692 ​ $ 682 Renewables and Recovery Logistics ​ ​ 854 ​ ​ 179 Corporate ​ ​ 510 ​ ​ 870 Total consolidated capital expenditures ​ $ 12,056 ​ $ 1,731 ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ For the Three Months Ended ​ For The Six Months Ended Amortization and Depreciation: July 2, 2022 July 3, 2021 July 2, 2022 July 3, 2021 Amortization and depreciation ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ Telecom ​ $ 11,705 ​ $ 9,742 ​ $ 23,366 ​ $ 19,562 Renewables and Recovery Logistics ​ ​ 2,885 ​ ​ 3,037 ​ ​ 5,780 ​ ​ 5,604 Corporate ​ ​ 204 ​ ​ 244 ​ ​ 414 ​ ​ 479 Total consolidated amortization and depreciation ​ $ 14,794 ​ $ 13,023 ​ $ 29,560 ​ $ 25,645 ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ For the Three Months Ended ​ For The Six Months Ended Adjusted EBITDA Reconciliation: July 2, 2022 July 3, 2021 July 2, 2022 July 3, 2021 Telecom adjusted EBITDA ​ $ 17,031 ​ $ 11,202 ​ $ 21,843 ​ $ 16,016 Renewables and Recovery Logistics adjusted EBITDA ​ ​ (601) ​ ​ 1,141 ​ ​ 4,708 ​ ​ 4,019 Corporate adjusted EBITDA ​ ​ (6,276) ​ ​ (4,720) ​ ​ (12,366) ​ ​ (8,649) Total adjusted EBITDA continuing operations ​ $ 10,154 ​ $ 7,623 ​ $ 14,185 ​ $ 11,386 Total adjusted EBITDA - discontinuing operations ​ ​ — ​ ​ (1,212) ​ ​ — ​ ​ (2,075) Total adjusted EBITDA ​ $ 10,154 ​ $ 6,411 ​ $ 14,185 ​ $ 9,311 Less: ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ Management fees ​ ​ — ​ ​ (124) ​ ​ (126) ​ ​ (622) Transaction expenses ​ ​ (1,320) ​ ​ (903) ​ ​ (10,588) ​ ​ (1,452) Share based compensation ​ ​ (1,114) ​ ​ — ​ ​ (7,825) ​ ​ — Depreciation and amortization ​ ​ (14,794) ​ ​ (13,023) ​ ​ (29,560) ​ ​ (25,645) Interest expense ​ ​ (13,085) ​ ​ (11,227) ​ ​ (25,428) ​ ​ (21,138) Loss on extinguishment of convertible notes ​ ​ — ​ ​ (2,436) ​ ​ — ​ ​ (2,436) Integration, public company readiness and close out costs ​ ​ (5,490) ​ ​ — ​ ​ (6,854) ​ ​ — Net loss from continuing operations ​ $ (25,649) ​ $ (20,090) ​ $ (66,196) ​ $ (39,907) Net loss from discontinued operations ​ ​ — ​ ​ (1,740) ​ ​ — ​ ​ (3,129) Net loss ​ $ (25,649) ​ $ (21,830) ​ $ (66,196) ​ $ (43,036) ​ Revenue by Service Offerings Revenue for each of the Company’s end-market services offerings is presented below: ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ For the Three Months Ended ​ For The Six Months Ended ​ July 2, 2022 July 3, 2021 July 2, 2022 July 3, 2021 Telecom Wireless ​ $ 122,693 ​ $ 91,673 ​ $ 217,059 ​ $ 175,646 Telecom Wireline ​ ​ 44,504 ​ ​ 26,287 ​ ​ 75,935 ​ ​ 48,794 Telecom Power ​ ​ 7,976 ​ ​ — ​ ​ 14,843 ​ ​ — Renewables ​ ​ 5,381 ​ ​ 11,238 ​ ​ 7,648 ​ ​ 13,518 Recovery Logistics ​ ​ 3,668 ​ ​ 1,411 ​ ​ 16,898 ​ ​ 11,764 Total ​ $ 184,222 ​ $ 130,609 ​ $ 332,383 ​ $ 249,722 ​ Significant Customers Revenue concentration information for significant customers as a percentage of total consolidated revenue was as follows (in thousands): ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ For the Three Months Ended ​ ​ For The Six Months Ended ​ ​ ​ July 2, 2022 ​ July 3, 2021 ​ ​ July 2, 2022 ​ July 3, 2021 ​ Customers: Amount % of Total Amount % of Total ​ Amount % of Total Amount % of Total ​ AT&T ​ $ 77,262 ​ 41.9 % $ 62,909 ​ 48.2 % ​ $ 133,245 ​ 40.1 % $ 123,692 ​ 49.5 % T-Mobile ​ ​ 24,714 ​ 13.4 % ​ 19,231 ​ 14.7 % ​ ​ 41,179 ​ 12.4 % ​ 36,552 ​ 14.6 % Verizon ​ ​ 29,793 ​ 16.2 % ​ 17,026 ​ 13.0 % ​ ​ 52,643 ​ 15.8 % ​ 34,876 ​ 14.0 % Total ​ $ 131,769 ​ 71.5 % $ 99,166 ​ 75.9 % ​ $ 227,067 ​ 68.3 % $ 195,120 ​ 78.1 % ​	Note 11. Segments and Related Information The Company manages its operation under two operating segments, which represent its two reportable segments: (1) Telecom and (2) Renewables and Recovery Logistics. The Telecom segment performs site acquisition, engineering, project management, installation, testing, last mile installation, and maintenance solutions of communication infrastructure for telecommunication and utility providers, businesses, public venues, government facilities, and residential subscribers. The Renewables and Recovery Logistics segment derives its revenue from providing new fiber optic construction services, maintenance and repair services as well as businesses with continuity and disaster relief services to renewable energy, commercial, telecommunication and utility companies. The segment also provides business-as-usual services such as generator storage and repair and services. The accounting policies of the reportable segments are the same as those described in Note 1 . We present adjusted EBITDA as the key metric used by our management to assess the operating and financial performance of our operations in order to make decisions on allocation of resources. Accordingly, we believe that adjusted EBITDA provides useful information to investors and others in understanding and evaluating our operating results in the same manner as our management. Summarized financial information for the Company’s reportable segments is presented and reconciled to the Company’s consolidated financial information in the following tables, all of which are presented in thousands. ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ For the Years Ended ​ ​ December 31, ​ 2021 2020 Revenue: ​ ​ ​ ​ ​ ​ Telecom ​ $ 498,221 ​ $ 587,614 Renewables and Recovery Logistics ​ 114,020 ​ 68,910 Total consolidated revenue ​ $ 612,241 ​ $ 656,524 ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ December 31, ​ 2021 2020 Total Assets: ​ ​ ​ ​ Telecom ​ $ 570,750 ​ $ 579,147 Renewables and Recovery Logistics ​ 90,638 ​ 55,370 Corporate ​ 10,371 ​ 6,351 Total consolidated assets ​ $ 671,759 ​ $ 640,868 ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ For the Years Ended ​ ​ December 31, ​ 2021 2020 Capital Expenditures: ​ ​ ​ ​ Telecom ​ $ 11,109 ​ $ 8,831 Renewables and Recovery Logistics ​ 330 ​ 12,251 Corporate ​ 1,379 ​ 2,015 Total consolidated capital expenditures ​ $ 12,818 ​ $ 23,097 ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ For the Years Ended ​ ​ December 31, ​ 2021 2020 Amortization and Depreciation: ​ ​ ​ ​ Amortization and depreciation ​ ​ ​ ​ ​ ​ Telecom ​ $ 41,105 ​ $ 40,588 Renewables and Recovery Logistics ​ 11,588 ​ 5,259 Corporate ​ 982 ​ 628 Total consolidated amortization and depreciation ​ $ 53,675 ​ $ 46,475 ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ For the Years Ended ​ ​ December 31, ​ 2021 2020 Adjusted EBITDA Reconciliation: ​ ​ ​ ​ Telecom adjusted EBITDA ​ $ 32,542 ​ $ 2,409 Renewables and Recovery Logistics adjusted EBITDA ​ 44,869 ​ 28,943 Corporate adjusted EBITDA ​ (17,376) ​ (18,213) Total adjusted EBITDA ​ $ 60,035 ​ $ 13,139 Less: ​ ​ ​ ​ ​ ​ Management fees ​ (889) ​ (518) Transaction expenses ​ (3,826) ​ (988) Loss on legal settlement ​ (2,600) ​ — Change in fair value of contingent consideration ​ 4,780 ​ 7,081 Impairment of goodwill ​ (52,487) ​ (28,802) Depreciation and amortization ​ (53,675) ​ (46,475) Interest expense ​ (50,477) ​ (37,659) Loss on extinguishment of convertible notes ​ (2,436) ​ — Loss from continuing operations ​ $ (101,575) ​ $ (94,222) ​ Revenue by Service Offerings Revenue for each of the Company’s end-market services offerings is presented below: ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ For the Years Ended ​ ​ December 31, ​ 2021 2020 Telecom Wireless ​ $ 382,743 ​ $ 458,155 Telecom Wireline ​ 102,194 ​ 129,459 Telecom Power ​ 13,284 ​ — Renewables ​ 29,216 ​ — Recovery Logistics ​ 84,804 ​ 68,910 Total ​ $ 612,241 ​ $ 656,524 ​ Significant Customers Revenue concentration information for significant customers as a percentage of total consolidated revenue was as follows (in thousands): ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ For the Year Ended December 31, ​ ​ 2021 ​ 2020 ​ Amount % of Total Amount % of Total Customers: ​ ​ ​ ​ ​ ​ ​ ​ ​ AT&T ​ $ 249,389 41 % $ 356,026 54 % Entergy ​ 69,268 11 % * * ​ T-Mobile ​ 78,442 13 % * * ​ Verizon ​ 72,584 12 % 116,444 18 % Total ​ $ 469,683 77 % $ 472,470 72 % * Revenue from Entergy and T-Mobile did not exceed 10% of total consolidated revenue for the year ended December 31, 2020.

Commitments and Contingencies

Commitments and Contingencies	6 Months Ended	12 Months Ended
	Jul. 02, 2022	Dec. 31, 2021
Commitments and Contingencies.
Commitments and Contingencies	Note 16. Commitments and Contingencies Litigation: Operating leases:	Note 12. Commitments and Contingencies Litigation: the Company for any future liability regarding the project. The settlement is reflected as loss on legal settlement within the accompanying consolidated statements of operations and comprehensive loss. From time to time, we are subject to certain legal proceedings and claims arising in the ordinary course of business. These matters are subject to many uncertainties, and it is possible that some of these matters ultimately could be decided, resolved or settled in a manner that could have an adverse effect on us. Although the resolution and amount of liability cannot be predicted with certainty, it is the opinion of management, based on information available at this time, that such legal proceedings and claims are not expected to have a material effect on the Company’s financial position, results of operations, and cash flows. Operating leases: The following is a schedule by year of future minimum rental payments required under the operating lease agreements (in thousands): ​ ​ ​ ​ ​ Years ending December 31: ​ 2022 ​ $ 9,699 2023 ​ 7,124 2024 ​ 5,089 2025 ​ 3,013 2026 ​ 2,017 Thereafter ​ 5,124 ​ ​ $ 32,066 ​

Related Party Transactions

Related Party Transactions	6 Months Ended	12 Months Ended
	Jul. 02, 2022	Dec. 31, 2021
Related Party Transactions
Related Party Transactions	Note 17. Related Party Transactions On July 18, 2018, the Company entered into an Advisory Services Agreement with its majority member. The agreement requires quarterly advisory fees of $125 thousand paid at the beginning of each quarter. For the three months ended July 2, 2022 and July 3, 2021, the Company incurred $0 thousand and $124 thousand in advisory fees, respectively. The Company incurred $126 thousand and $622 thousand in advisory fees for the six months ended July 2, 2022 and July 3, 2021, respectively. Effective as of the date of the Business Combination, the advisory fees were suspended. ​ The Company has rental agreements for facilities, each of which are owned or partially owned directly or indirectly by various members of Company’s management. The Company incurred $253 thousand and $507 thousand in rental expenses for the three and six months ended July 2, 2022, respectively. The Company incurred $168 thousand and $336 thousand in rental expenses for the three and six months ended July 3, 2021, respectively.	Note 13. Related Party Transactions On July 18, 2018, the Company entered into an Advisory Services Agreement with its majority member. The agreement requires quarterly advisory fees of $125 thousand paid at the beginning of each quarter. The Company incurred $889 thousand and $518 thousand in advisory fees for the years ended December 31, 2021 and 2020, respectively.

Retirement Plan

Retirement Plan	12 Months Ended
	Dec. 31, 2021
Retirement Plan
Retirement Plan	Note 14. Retirement Plan On April 1, 2016, the Company adopted a defined contribution 401(K) plan, which covers all eligible employees. Contributions by the Company are discretionary. The Company made no contributions to the plan for the years ended December 31, 2021 and 2020.

Subsequent Events

Subsequent Events	6 Months Ended	12 Months Ended
	Jul. 02, 2022	Dec. 31, 2021
Subsequent Events
Subsequent Events	Note 18. Subsequent Events The Company has evaluated all events that occurred through the date of this filing.	Note 15. Subsequent Events The Company has evaluated events occurring after December 31, 2021 through March 31, 2022, which represents the date the financial statements were issued. On January 28, 2022, the Company executed an amendment to the Credit Agreement to temporarily increase the maximum availability of the revolving credit facility to the amount of $115,000 thousand until February 15, 2022. On February 14, 2022, the maximum availability was automatically reduced to the amount of $103,500 thousand. As described in Note 1, QualTek Holdco, LLC completed the business combination with the ROCR on February 14, 2022. In connection with the consummation of the business combination, the combined company changed its name from Roth CH Acquisition III Co. to QualTek Services Inc. Pursuant to the Business Combination Agreement, Blocker Merger Sub merged with and into the Blocker (the “Blocker Merger”), resulting in the equity interests of the Blocker being converted into the right to receive 11,923,940 shares of Class A Common Stock under the Business Combination Agreement, and the owners of such equity interests in the Blocker (the “Blocker Owners”) being entitled to such shares of Class A Common Stock at the Closing, and thereafter, the surviving blocker merged with and into ROCR, with ROCR as the surviving company (the “Buyer Merger”), resulting in the cancellation of the equity interests of the surviving blocker and ROCR directly owning all of the units of QualTek (the “QualTek Units”) previously held by the Blocker in QualTek. Immediately following the Buyer Merger, Company Merger Sub merged with and into QualTek, with QualTek as the surviving company (the “QualTek Merger”), resulting in (i) QualTek becoming a subsidiary of ROCR, (ii) the QualTek Units (excluding those held by the Blocker and ROCR) being converted into the right to receive 18,764,898 shares of Class B common stock, par value $0.0001 per share (the “Class B Common Stock” and, together with the Class A Common Stock, the “Common Stock”), under the Business Combination Agreement and the holders of QualTek Units being entitled to such shares of Class B Common Stock at the Closing, (iii) the QualTek Units held by ROCR being converted into the right to receive a number of common units of BCP QualTek (the “Common Units”) equal to the number of shares of Class A Common Stock issued and outstanding (i.e., 21,571,283 QualTek Units), less the number of Common Units received in connection with the contribution described immediately below (i.e., 16,160,418 QualTek Units). With respect to the portion of merger consideration under the Business Combination Agreement at the Closing to which the Blocker Owners and holders of QualTek Units were entitled as described above, the cumulative value of merger consideration to which they are together entitled equals the Equity Value. The “Equity Value” is the sum of (i) $294,318,544, plus (ii) the value of any Equity Interests of the Company issued as consideration for any acquisitions by the Company prior to the Closing (i.e., $10,000,000), plus (iii) the amount of interest accrued on that certain convertible promissory note in an aggregate principal amount of $30,557,501 issued by the Company to BCP QualTek II in exchange for all of BCP QualTek II’s Class B Units. The exact amount was allocated between the Blocker Owners and holders of QualTek Units as follows (i) 3,642,750 shares of Class A Common Stock to BCP AIV Investor Holdings-3, L.P., (ii) 4,184,290 shares of Class A Common Stock to BCP Strategic AIV Investor Holdings-2, L.P., (iii) 4,096,901 shares of Class A Common Stock to BCP QualTek Investor Holdings, L.P., (iv) 11,780,782 shares of Class B Common Stock and 11,780,782 Common Units to BCP QualTek, LLC, (v) 2,158,223 shares of Class B Common Stock and 2,158,223 Common Units to BCP QualTek II, LLC, and (vi) 4,825,893 shares of Class B Common Stock and 4,825,893 Common Units to QualTek Management HoldCo, LLC (f/k/a BCP QualTek Management, LLC) (“QualTek Management”). No portion of the merger consideration was paid in cash. The foregoing represents the total consideration to be paid to the Blocker Owners and holders of QualTek Units in connection with the Business Combination. ROCR contributed, as a capital contribution in exchange for a portion of the QualTek Units it acquired in the QualTek Merger (i.e., 16,160,418 QualTek Units), $161,604,181 representing the amount of cash available after payment of the merger consideration under the Business Combination Agreement, which will be used by QualTek or its Subsidiaries to pay the transaction expenses under the Business Combination Agreement. In conjunction with the completed business combination, the Company repaid the acquisition debt, as noted in Note 8, plus accrued interest with the proceeds from the transaction. On February 14, 2022, in connection with the Closing, QualTek Services Inc. entered into an indenture (the “Indenture”) with Wilmington Trust, National Association, as trustee, and certain guarantors party thereto, including, among others, certain subsidiaries of the Company, in respect of $124,685 thousand in aggregate principal amount of senior unsecured convertible notes due 2027 (“February 2022 — Convertible Notes”) that were issued to certain investors (collectively, the “February 2022 Convertible Note Investors”). The February 2022 — Convertible Notes were purchased by the Convertible Note Investors pursuant to certain convertible note subscription agreements, dated as of February 14, 2022, between the Company and each of the Convertible Note Investors. Pursuant to the Convertible Note Subscription Agreements, the Convertible Note Investors, upon the terms and subject to the conditions set forth in the respective Convertible Note Subscription Agreements, purchased from QualTek Services Inc., and QualTek Services Inc. issued to the Convertible Note Investors, subject to the terms and conditions of the Indenture, $124,685 thousand in aggregate principal amount of Convertible Notes at a purchase price of 98.00% of the principal amount. The Convertible Notes are guaranteed by QualTek Services Inc.’s subsidiaries that guarantee its credit facilities. The Convertible Notes are convertible into shares of QualTek Services Inc.’s Class A common stock, par value $0.0001 per share (the “Class A Common Stock”), at an initial conversion price of $10.00 (subject to adjustment) in accordance with the terms thereof, and shall mature on February 15, 2027. The Convertible Note Investors may convert their Convertible Notes into shares of Class A Common Stock at any time, subject to the terms of the Indenture. Certain offering-related expenses were payable by QualTek Services Inc., including customary fees payable to the placement agents, Roth and Craig-Hallum, aggregating $5,000 thousand. The Convertible Notes are not redeemable by QualTek Services Inc.

Nature of Business and Summar_2

Nature of Business and Summary of Significant Accounting Policies (Policies)	6 Months Ended	12 Months Ended
	Jul. 02, 2022	Dec. 31, 2021
Nature of Business and Summary of Significant Accounting Policies
Principles of presentation		Principles of presentation:
Discontinued operations		Discontinued operations:
Use of estimates	Use of Estimates:	Use of estimates:
Accounts receivable		Accounts receivable: Company generally does not require collateral. Accounts receivable are considered past due if any portion of the receivables balance is outstanding for more than one day beyond the contractual due date. The Company does not charge interest on past due accounts. The Company is party to non-recourse financing arrangements in the ordinary course of business, under which certain receivables are settled with the customer’s bank in return for a nominal fee. Discount charges related to these arrangements, which are included within interest expense, totaled $1,003 thousand and $1,713 thousand for the years ended December 31, 2021 and 2020, respectively.
Contract assets		Contract assets:
Contract liabilities		Contract liabilities:
Cash		Cash:
Concentration of credit risk		Concentration of credit risk: The Company maintains certain cash balances with U.S. and Canadian financial institutions and, from time to time, the Company may have balances in excess of the federally insured deposit limit.
Inventories		Inventories:
Property and equipment		Property and equipment: 3
Goodwill and intangible assets		Goodwill and intangible assets: Intangible assets consist of customer relationships, trademarks and trade names. Intangible assets that have finite useful lives are amortized on a straight-line basis over their estimated useful lives ranging from 1 year to 15 years.
Impairment of long-lived and intangible assets		Impairment of long-lived and intangible assets:
Business combinations		Business combinations: information regarding their respective fair values on the date of acquisition. Any excess of the purchase price over the fair value of the separately identifiable assets acquired and the liabilities assumed is allocated to goodwill. Management determines the fair values used in purchase price allocations for intangible assets based on historical data, estimated discounted future cash flows, expected royalty rates for trademarks and trade names, as well as certain other information. The valuation of assets acquired, and liabilities assumed requires a number of judgments and is subject to revision as additional information about the fair value of assets and liabilities becomes available. Additional information, which existed as of the acquisition date but unknown to us at that time, may become known during the remainder of the measurement period. This measurement period may not exceed 12 months from the acquisition date. The Company recognizes any adjustments to provisional amounts that are identified during the measurement period in the reporting period in which the adjustments are determined. Additionally, in the same period in which adjustments are recognized, the Company records the effect on earnings of changes in depreciation, amortization, or other income effects, if any, as a result of any change to the provisional amounts, calculated as if the accounting adjustment had been completed at the acquisition date. Acquisition costs are expensed as incurred. The results of operations of businesses acquired are included in the consolidated statements of operations and comprehensive loss from their dates of acquisition.
Deferred financing costs		Deferred financing costs:
Foreign currency		Foreign currency:
Income taxes	Income Taxes: Following the Business Combination, the Company is subject to income taxes at the U.S. federal, state, and local levels for income tax purposes, including with respect to its allocable share of any taxable income and other separately stated items of QualTek HoldCo. Income taxes are accounted for using the asset and liability method of accounting. Under this method, deferred tax assets and liabilities are recognized for the expected future tax consequence on differences between the carrying amounts of assets and liabilities and their respective tax basis, using tax rates in effect for the year in which the differences are expected to reverse. The effect on deferred assets and liabilities of a change in tax rates is recognized in income in the period when the change is enacted. Deferred tax assets are reduced by a valuation allowance when it is “more-likely-than-not” that some portion or all of the deferred tax assets will not be realized. The realization of the deferred tax assets is dependent on the amount of future taxable income.	Income taxes: Income Taxes Tax positions not deemed to meet the more-likely-than-not threshold would be recorded as a tax expense or benefit and liability in the current year. Based on the Company’s assessment of many factors, including past experience and complex judgments about future events, the Company does not currently anticipate significant changes in its uncertain tax positions over the next 12 months. The Company is not subject to income tax examinations by the U.S. federal, state, or local tax authorities prior to 2018.
Revenue recognition		Revenue recognition: The Company acquires revenue primarily from construction related projects under certain master service and other service agreements contracts. Portions of the contracts include one or multiple performance obligations, which is a contractual promise to deliver a distinct good or transfer of a specific service to a customer. We use different methods of revenue recognition for different types of contracts. For the Company’s projects recognized under the input method, the Company typically identifies two promised goods and services in the contract: (a) delivery of materials, which is recognized as point in time revenue, and (b) installation and construction services, which are recognized over time as related costs are incurred. The Company determined that the materials and the construction services are both considered distinct performance obligations. The Company’s customers are able to benefit from the materials and construction services both on their own and in connection with readily available resources, indicating that both promises are capable of being distinct. The Company further determined that its promises to transfer the materials and to provide the construction services are each separately identifiable from the other promises in the contract. Further, these promises do not represent inputs to a combined output which may represent a single performance obligation as no significant integration services are provided, there is not a high degree of customization, and the promises are not highly interrelated. As a result, the Company concludes that its input method contracts typically include two performance obligations: the sale of materials and construction services. Revenue for engineering, construction, project management and site acquisition services are primarily recognized by the Company over time utilizing the cost-to-cost measure of progress, which is an input method, on contracts for specific projects, and for certain master service and other service agreements. The majority of our performance obligations are completed within one year. The cost-to-cost measure of progress best depicts the continuous transfer of control of goods or services to the customer, and correspondingly, when performance obligations are satisfied, for these contracts. Revenue for engineering, aerial and underground construction for projects with customer-specified service requirements are primarily performed under master service agreements and other contracts that contain customer-specified service requirements. These agreements include pricing for individual tasks, including, for example, the placement of underground or aerial fiber, directional boring, and fiber splicing, each based on a specific unit of measure. Revenue is recognized over time as services are performed and customers simultaneously receive and consume the benefits provided by the Company. Output measures such as units delivered are utilized to assess progress against specific contractual performance obligations. The Company allocates total contract consideration to each performance obligation using the expected cost plus a margin approach to estimate the standalone selling price of each performance obligation. The Company’s customers simultaneously receive and consume the benefit provided by the Company, and revenue is recognized over time as services are performed for all performance obligations identified in the contract. Output measures such as units delivered are utilized to assess progress against specific contractual performance obligations. Revenue from fulfillment, maintenance, compliance, and recovery services provided to the telecommunication, cable and utility industries is recognized as the services are rendered. These services are generally performed under master or other service agreements and billed on a contractually agreed price per unit on a work order basis. Each service is a separate performance obligation that is recognized upon completion at a point in time as the service is delivered. Transaction prices for the Company’s contracts may include variable consideration such as contracted materials. Management estimates variable consideration for a performance obligation utilizing estimation methods that it believes best predict the amount of consideration to which the Company will be entitled. Variable consideration is included in the estimated transaction price if it is probable that when the uncertainty associated with the variable consideration is resolved, there will not be a significant reversal of the cumulative amount of revenue that has been recognized. Management’s estimates of variable consideration and the determination of whether to include estimated amounts in the transaction price are based largely on engineering studies, past practices with the customer, specific discussions, correspondence or preliminary negotiations with the customer and all other relevant information that is reasonably available at the time of the estimate. The effect of variable consideration on the transaction price of a performance obligation is typically recognized as an adjustment to revenue on a cumulative catch-up basis, as such variable consideration is generally for services encompassed under the existing contract. To the extent variable consideration reflected in transaction prices are not resolved in accordance with management’s estimates, there could be reductions in, or reversals of, previously recognized revenue. Sales, use and other taxes collected concurrent with revenue-producing activities are excluded from revenue. Most of the Company’s contracts include assurance warranties which do not include any additional distinct services other than the assurance that the services and materials comply with agreed-upon specifications. Therefore, there is not a separate performance obligation for these warranties. For contracts containing more than one performance obligation, the Company allocates the transaction price on a relative standalone selling price (“SSP”) basis. The Company determines SSP based on the price at which the performance obligation is sold separately. If the SSP is not observable through past transactions, the Company estimates the SSP taking into account available information, such as market conditions and internally approved pricing guidelines related to the performance obligation. Revenue generated from fulfillment, maintenance, compliance and recovery services as well as certain performance obligations related to material sales is recognized at a point in time. Point in time revenue accounted for approximately 37% and 35% of consolidated revenue for the years ended December 31, 2021 and 2020, respectively. Substantially all the Company’s other revenue is recognized over time. The selection of the method to measure progress towards completion requires judgment and is based on the nature of the services to be provided.
Equity award compensation		Equity award compensation:
Recent accounting pronouncements	Recent accounting pronouncements: Leases (Topic 842) In June 2016, the FASB issued ASU No. 2016-13, Financial Instruments — Credit Losses (Topic 326) In October 2021, the FASB issued ASU 2021-08, Business Combinations (Topic 805)—Accounting for Contract Assets and Contract Liabilities from Contracts with Customers Revenue from Contracts with Customers	Recent accounting pronouncements: Leases (Topic 842) In June 2016, the FASB issued ASU No. 2016-13, Financial Instruments — Credit Losses (Topic 326) In August 2020, the FASB issued ASU 2020-06, Debt-Debt with Conversion and Other Options (Subtopic 470-20) and Derivatives and Hedging-Contracts in Entity’s Own Equity (Subtopic 815-40): Accounting for Convertible Instruments and Contracts in an Entity’s Own Equity In October 2021, the FASB issued ASU 2021-08, Business Combinations (Topic 805) — Accounting for Contract Assets and Contract Liabilities from Contracts with Customers Revenue from Contracts with Customers
Risks and uncertainties		Risks and uncertainties: It is unknown how long the adverse conditions associated with the coronavirus will last and what the complete financial effect will be to the Company.

Earnings Per Share (Tables)

Earnings Per Share (Tables)	6 Months Ended	12 Months Ended
	Jul. 02, 2022	Dec. 31, 2021
Earnings Per Share
Schedule of basic and diluted earnings per unit calculations	The following tables present the calculation of basic and diluted loss per share for the three months ended July 2, 2022 and for the period from February 14, 2022 to July 2, 2022 following the Business Combination when the Company had Class A common stock outstanding (in thousands, except share and per share data): ​ ​ ​ ​ ​ ​ ​ ​ Basic: ​ ​ ​ ​ ​ ​ ​ Three months ended February 14, 2022 through ​ July 2, 2022 July 2, 2022 ​ ​ ​ ​ ​ ​ ​ Numerator: ​ ​ Net loss ​ $ (25,649) ​ $ (36,593) Less: Loss attributable to noncontrolling interests ​ (13,931) ​ (19,947) Net loss attributable to QualTek Services, Inc. ​ (11,718) ​ (16,646) Less: Loss attributable to participating securities ​ (1,084) ​ (1,549) Net loss attributable to Class A common shareholders, basic ​ $ (10,634) ​ $ (15,097) ​ ​ ​ ​ ​ ​ ​ Denominator: ​ ​ Weighted average Class A common shares outstanding ​ 24,446,284 ​ 24,446,284 Less: weighted average unvested Blocker Owner Earnout Shares outstanding ​ (2,274,934) ​ (2,274,934) Weighted average Class A common shares outstanding, basic ​ 22,171,350 ​ 22,171,350 ​ ​ ​ ​ ​ ​ ​ Net loss per share - basic ​ $ (0.48) ​ $ (0.68) ​ ​ ​ ​ ​ ​ ​ ​ Diluted: ​ ​ ​ ​ Three months ended ​ February 14, 2022 through ​ ​ July 2, 2022 ​ July 2, 2022 ​ ​ ​ ​ ​ ​ ​ Numerator: ​ ​ Net loss ​ $ (25,649) ​ $ (36,593) Less: Loss attributable to noncontrolling interests ​ (2,009) ​ (2,875) Net loss attributable to Class A and B common shareholders, diluted ​ (23,640) ​ (33,718) Less: Loss attributable to participating securities ​ (1,134) ​ (1,622) Net loss attributable to Class A common shareholders, diluted ​ $ (22,506) ​ $ (32,096) ​ ​ ​ ​ ​ ​ ​ Denominator: ​ ​ Weighted average Class A common shares outstanding ​ 24,446,284 ​ 24,446,284 Less: weighted average unvested Blocker Owner Earnout Shares outstanding ​ (2,274,934) ​ (2,274,934) Add: Weighted-average Class B common shares if converted to Class A common shares outstanding (excluding Earnout Voting shares) ​ 22,827,398 ​ 22,827,398 Weighted average Class A and B common shares outstanding, diluted ​ 44,998,748 ​ 44,998,748 ​ ​ ​ ​ ​ ​ ​ Net loss per share - diluted ​ $ (0.50) ​ $ (0.71) ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ Three months ended Six months ended ​ July 3, 2021 ​ July 3, 2021 Numerator ​ ​ ​ ​ ​ ​ Loss from continuing operations ​ $ (20,090) ​ $ (39,907) Loss from discontinued operations ​ ​ (1,740) ​ ​ (3,129) Net loss ​ ​ (21,830) ​ ​ (43,036) Less: accrued preferred return ​ ​ 738 ​ ​ 1,638 Net loss attributable to Class A common shareholders - basic and diluted ​ $ (22,568) ​ $ (44,674) ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ Denominator ​ ​ ​ ​ ​ ​ Weighted average Class A common shares outstanding - basic and diluted ​ ​ 11,923,941 ​ ​ 11,797,013 ​ ​ ​ ​ ​ ​ ​ Continuing operations - Class A - basic and diluted ​ $ (1.75) ​ $ (3.52) Discontinued operations - Class A - basic and diluted ​ $ (0.15) ​ $ (0.27) Net loss - Class A - basic and diluted ​ $ (1.90) ​ $ (3.79)	​ ​ ​ ​ ​ ​ ​ ​ ​ ​ For the Years Ended ​ ​ December 31, ​ 2021 2020 Numerator: ​ ​ Loss from continuing operations ​ $ (101,575) ​ $ (94,222) Loss from discontinued operations ​ (8,851) ​ (3,865) Net loss ​ (110,426) ​ (98,087) Less: accrued preferred return ​ (1,638) ​ (3,287) Net loss attributable to Class A common shareholders – basic and diluted ​ $ (112,064) ​ $ (101,374) Denominator: ​ ​ Weighted average Class A common shares outstanding – basic and diluted ​ 11,859,955 ​ 10,989,751 Net loss per share: ​ ​ Net loss per share – continuing operations – basic and diluted ​ $ (8.70) ​ $ (8.87) Net loss per share – discontinued operations – basic and diluted ​ $ (0.75) ​ $ (0.35) Net loss per share – basic and diluted ​ $ (9.45) ​ $ (9.22)
Schedule of anti dilutive effect	​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ Three months ended ​ February 14, 2022 through ​ ​ July 2, 2022 ​ July 2, 2022 Excluded from the calculation (1) ​ Stock options 5,161,375 ​ 5,161,375 Private Placement Warrants 101,992 ​ 101,992 Public Warrants 2,874,979 ​ 2,874,979 Convertible Notes 12,468,500 ​ 12,468,500 Total potentially dilutive shares excluded from calculation 20,606,846 ​ 20,606,846 (1) ​ ​ ​ ​ ​ ​ ​ ​ Three months ended ​ Six months ended ​ ​ July 3, 2021 ​ July 3, 2021 Excluded from the calculation ​ ​ ​ ​ Class B common stock ​ 12,034,098 ​ 12,034,098 Pre-PIPE Notes ​ 3,322,361 ​ 3,322,361 Total potentially dilutive shares excluded from calculation ​ 15,356,459 ​ 15,356,459	​ ​ ​ ​ ​ For the Years Ended ​ ​ December 31, ​ ​ ​ 2021 ​ 2020 ​ Excluded from the calculation: ​ ​ ​ ​ ​ Class B common stock ​ 13,085,488 ​ 11,173,775 ​ Pre-PIPE Notes ​ 3,322,361 ​ — ​ Total potentially dilutive shares excluded from calculation ​ 16,407,849 ​ 11,173,775 ​

Discontinued Operations (Tables

Discontinued Operations (Tables)	6 Months Ended	12 Months Ended
	Jul. 02, 2022	Dec. 31, 2021
Discontinued Operations
Schedule of results of discontinued operations	The following table presents the aggregate carrying amounts of the classes of assets and liabilities of discontinued operations in the condensed consolidated balance sheets (in thousands): ​ ​ ​ ​ ​ ​ ​ ​ July 2, 2022 December 31, 2021 Carrying amounts of assets included as part of discontinued operations: ​ ​ ​ ​ ​ ​ Cash ​ $ 426 ​ $ 1,545 Accounts receivable, net of allowance ​ 1,015 ​ 1,292 Other current assets ​ 57 ​ 1,665 Total current assets of discontinued operations ​ $ 1,498 ​ $ 4,502 Carrying amounts of liabilities included as part of discontinued operations: ​ ​ Current portion of long-term debt and capital lease obligations ​ $ — ​ $ 14 Accounts payable ​ 32 ​ 559 Accrued expenses ​ — ​ 1,475 Total current liabilities of discontinued operations ​ $ 32 ​ $ 2,048 The financial results are presented as loss from discontinued operations on our condensed consolidated statements of operations and comprehensive loss. The following table presents the financial results (in thousands): ​ ​ ​ ​ ​ ​ ​ ​ ​ For The Three Months Ended ​ For The Six Months Ended ​ ​ July 3, 2021 ​ July 3, 2021 Revenue $ 2,331 $ 5,396 Costs and expenses: ​ ​ ​ Cost of revenues ​ 3,481 ​ 7,329 General and administrative ​ 63 ​ 142 Depreciation and amortization ​ 484 ​ 977 Total costs and expenses ​ 4,028 ​ 8,448 Loss from operations of discontinued operations ​ (1,697) ​ (3,052) Other expense: ​ ​ Interest expense ​ (43) ​ (77) Loss from discontinued operations ​ $ (1,740) ​ $ (3,129)	​ ​ ​ ​ ​ ​ ​ ​ ​ ​ December 31, ​ 2021 2020 Carrying amounts of assets included as part of discontinued operations: ​ ​ Cash ​ $ 1,545 ​ $ 93 Accounts receivable, net of allowance ​ 1,292 ​ 5,743 Inventories, net ​ — ​ 28 Prepaid expenses ​ — ​ 71 Other current assets ​ 1,665 ​ 599 Total current assets of discontinued operations ​ $ 4,502 ​ $ 6,534 Property and equipment, net ​ — ​ 3,280 Intangible assets, net ​ — ​ 5,712 Other long-term assets ​ — ​ 280 Total non-current assets of discontinued operations ​ $ — ​ $ 9,272 Carrying amounts of liabilities included as part of discontinued operations: ​ ​ Current portion of long-term debt and capital lease obligations ​ $ 14 ​ $ 920 Accounts payable ​ 559 ​ 809 Accrued expenses ​ 1,475 ​ 1,636 Total current liabilities of discontinued operations ​ $ 2,048 ​ $ 3,365 Capital lease obligations, net of current portion ​ — ​ 1,793 Total non-current liabilities of discontinued operations ​ $ — ​ $ 1,793 ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ For the Years Ended ​ ​ December 31, ​ 2021 2020 Revenue ​ $ 5,850 ​ $ 17,481 Costs and expenses: ​ ​ Cost of revenues ​ 9,562 ​ 18,331 General and administrative ​ 381 ​ 804 Depreciation and amortization ​ 6,798 ​ 2,022 Total costs and expenses ​ 16,741 ​ 21,157 Loss from operations of discontinued operations ​ (10,891) ​ (3,676) Other income (expense): ​ ​ Gain on sale/ disposal of property and equipment ​ 2,235 ​ — Interest expense ​ (195) ​ (189) Loss from discontinued operations ​ $ (8,851) ​ $ (3,865)

Acquisitions (Tables)

Acquisitions (Tables)	6 Months Ended	12 Months Ended
	Jul. 02, 2022	Dec. 31, 2021
Acquisitions.
Schedule of fair value of the assets and liabilities acquired	The following table summarizes the fair value of the assets and liabilities acquired at the date of the acquisitions (in thousands): ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ FNS ​ Broken Arrow ​ Concurrent ​ Urban Cable Purchase consideration: ​ ​ ​ ​ ​ ​ ​ ​ Cash paid ​ $ 20,059 ​ $ 5,000 ​ $ 13,828 ​ $ 8,436 Rollover equity ​ ​ 2,000 ​ ​ — ​ ​ 6,000 ​ ​ 4,000 Contingent consideration ​ ​ 8,200 ​ ​ 7,552 ​ ​ 7,000 ​ ​ 3,450 Acquisition debt ​ ​ — ​ ​ — ​ ​ 14,143 ​ ​ — Due from seller ​ ​ — ​ ​ — ​ ​ (510) ​ ​ (151) ​ ​ $ 30,259 ​ $ 12,552 ​ $ 40,461 ​ $ 15,735 Purchase price allocations: ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ Cash ​ $ — ​ $ — ​ $ 1,289 ​ $ 185 Accounts receivable ​ ​ — ​ ​ 5,126 ​ ​ 8,458 ​ ​ 3,695 Inventories ​ ​ — ​ ​ 133 ​ ​ 25 ​ ​ — Prepaid expenses ​ ​ — ​ ​ 94 ​ ​ — ​ ​ 14 Other current assets ​ ​ — ​ ​ — ​ ​ 10 ​ ​ 28 Property and equipment ​ ​ 9,978 ​ ​ 219 ​ ​ 5,263 ​ ​ 1,361 Other long-term assets ​ ​ — ​ ​ 32 ​ ​ 60 ​ ​ — Customer relationships ​ ​ 17,370 ​ ​ 5,750 ​ ​ 22,330 ​ ​ 10,910 Trademarks and trade names ​ ​ 270 ​ ​ 80 ​ ​ 760 ​ ​ 340 Goodwill ​ ​ 8,082 ​ ​ 5,319 ​ ​ 8,552 ​ ​ 799 ​ ​ ​ 35,700 ​ ​ 16,753 ​ ​ 46,747 ​ ​ 17,332 Accounts payable ​ ​ — ​ ​ (1,987) ​ ​ (1,938) ​ ​ (1,184) Accrued expenses ​ ​ — ​ ​ (156) ​ ​ (799) ​ ​ (323) Contract liabilities ​ ​ — ​ ​ (2,058) ​ ​ (367) ​ ​ — Capital lease obligations ​ ​ (5,441) ​ ​ — ​ ​ (3,182) ​ ​ (90) ​ ​ $ 30,259 ​ $ 12,552 ​ $ 40,461 ​ $ 15,735	​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ FNS Broken Arrow Concurrent Urban Cable Purchase consideration: ​ ​ ​ ​ Cash paid ​ $ 20,059 ​ $ 5,000 ​ $ 13,828 ​ $ 8,436 Rollover equity ​ 2,000 ​ — ​ 6,000 ​ 4,000 Contingent consideration ​ 8,200 ​ 7,552 ​ 7,000 ​ 3,450 Acquisition debt ​ — ​ — ​ 14,143 ​ — Due from seller ​ — ​ — ​ (510) ​ (151) ​ ​ $ 30,259 ​ $ 12,552 ​ $ 40,461 ​ $ 15,735 Purchase price allocations: ​ ​ ​ ​ Cash ​ $ — ​ $ — ​ $ 1,289 ​ $ 185 Accounts receivable ​ — ​ 5,126 ​ 8,458 ​ 3,695 Inventories ​ — ​ 133 ​ 25 ​ — Prepaid expenses ​ — ​ 94 ​ — ​ 14 Other current assets ​ — ​ — ​ 10 ​ 28 Property and equipment ​ 9,978 ​ 219 ​ 5,263 ​ 1,361 Other long-term assets ​ — ​ 32 ​ 60 ​ — Customer relationships ​ 17,370 ​ 5,750 ​ 22,330 ​ 10,910 Trademarks and trade names ​ 270 ​ 80 ​ 760 ​ 340 Goodwill ​ 8,082 ​ 5,319 ​ 8,552 ​ 735 ​ ​ 35,700 ​ 16,753 ​ 46,747 ​ 17,268 Accounts payable ​ — ​ (1,987) ​ (1,938) ​ (1,120) Accrued expenses ​ — ​ (156) ​ (799) ​ (323) Contract liabilities ​ — ​ (2,058) ​ (367) ​ — Capital lease obligations ​ (5,441) ​ — ​ (3,182) ​ (90) ​ ​ $ 30,259 ​ $ 12,552 ​ $ 40,461 ​ $ 15,735

Property and Equipment (Tables)

Property and Equipment (Tables)	6 Months Ended	12 Months Ended
	Jul. 02, 2022	Dec. 31, 2021
Property and Equipment
Schedule of property and equipment	Property and equipment consisted of the following (in thousands): ​ ​ ​ ​ ​ ​ ​ ​ ​ July 2, December 31, ​ ​ 2022 ​ 2021 Office furniture ​ $ 1,966 ​ $ 1,382 Computers ​ ​ 2,260 ​ ​ 1,856 Machinery, equipment and vehicles ​ ​ 25,470 ​ ​ 17,331 Land ​ ​ 140 ​ ​ 140 Building ​ ​ 340 ​ ​ 340 Leasehold improvements ​ ​ 4,711 ​ ​ 4,552 Software ​ ​ 2,368 ​ ​ 2,320 Assets under capital lease ​ ​ 52,531 ​ ​ 50,941 Construction in process ​ ​ 1,605 ​ ​ 1,335 ​ ​ ​ 91,391 ​ ​ 80,197 Less: accumulated depreciation ​ ​ (36,662) ​ ​ (29,515) Property and equipment, net ​ $ 54,729 ​ $ 50,682	​ ​ ​ ​ ​ ​ ​ ​ ​ ​ December 31, ​ 2021 2020 Office furniture ​ $ 1,382 ​ $ 1,249 Computers ​ 1,856 ​ 1,217 Machinery, equipment and vehicles ​ 17,331 ​ 10,275 Land ​ 140 ​ — Building ​ 340 ​ — Leasehold improvements ​ 4,552 ​ 3,354 Software ​ 2,320 ​ 2,199 Assets under capital lease ​ 50,941 ​ 32,153 Construction in process ​ 1,335 ​ 605 ​ ​ 80,197 ​ 51,052 Less: accumulated depreciation ​ (29,515) ​ (17,258) Property and equipment, net ​ $ 50,682 ​ $ 33,794

Accounts Receivable, Net of A_2

Accounts Receivable, Net of Allowance, Contract Assets and Liabilities, and Customer Credit Concentration (Tables)	6 Months Ended	12 Months Ended
	Jul. 02, 2022	Dec. 31, 2021
Accounts Receivable, Net of Allowance, Contract Assets and Liabilities, and Customer Credit Concentration
Schedule of accounts receivable, net classified as current		Accounts receivable, net classified as current, consisted of the following (in thousands): ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ December 31, ​ 2021 2020 Trade accounts receivable ​ $ 74,601 ​ $ 44,419 Contract assets ​ 132,858 ​ 134,311 ​ ​ 207,459 ​ 178,730 Less: allowance for doubtful accounts ​ (5,614) ​ (3,933) Accounts receivable, net ​ $ 201,845 ​ $ 174,797
Schedule of net contract assets	Net contract assets consisted of the following (in thousands): ​ ​ ​ ​ ​ ​ ​ ​ July 2, December 31, ​ ​ 2022 ​ 2021 Contract assets ​ $ 166,329 ​ $ 132,858 Contract liabilities ​ ​ (15,344) ​ ​ (14,773) Contract assets, net ​ $ 150,985 ​ $ 118,085	Net contract assets consisted of the following (in thousands): ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ December 31, ​ 2021 2020 Contract assets ​ $ 132,858 ​ $ 134,311 Contract liabilities ​ (14,773) ​ (14,945) Contract assets, net ​ $ 118,085 ​ $ 119,366
Schedule of customers whose combined amounts of accounts receivable and contract assets exceeded 10% of total combined accounts receivable and contract assets	Customers whose combined amounts of accounts receivable and contract assets exceeded 10% of total combined accounts receivable and contract assets were as follows (in thousands): ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ July 2, 2022 December 31, 2021 ​ ​ ​ Amounts % of Total ​ Amounts % of Total ​ AT&T ​ $ 69,841 ​ 28.4 % $ 56,280 ​ 27.1 % Verizon ​ ​ 59,950 ​ 24.4 % ​ 35,756 ​ 17.2 % T-Mobile ​ ​ 38,249 ​ 15.6 % ​ 50,218 ​ 24.2 % Total ​ $ 168,040 ​ 68.4 % $ 142,254 ​ 68.5 %	Customers whose combined amounts of accounts receivable and contract assets exceeded 10% of total combined accounts receivable and contract assets were as follows (in thousands): ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ December 31, ​ ​ 2021 ​ 2020 ​ Amounts % of Total Amounts % of Total AT&T ​ $ 56,280 27.1 % $ 81,796 45.8 % T-Mobile ​ 35,756 17.2 % * * ​ Verizon ​ 50,218 24.2 % 65,346 36.6 % Total ​ $ 142,254 68.5 % $ 147,142 82.4 % * Accounts receivable and contract assets from T-Mobile did not exceed 10% of total combined accounts receivable and contract assets for the year ended December 31, 2020.

Goodwill and Intangible Assets

Goodwill and Intangible Assets (Tables)	6 Months Ended	12 Months Ended
	Jul. 02, 2022	Dec. 31, 2021
Goodwill and Intangible Assets
Schedule of changes in the carrying amount of goodwill by reportable segment	Changes in the carrying amount of goodwill by reportable segment is as follows (in thousands): ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ Renewables ​ ​ ​ ​ ​ ​ and ​ ​ ​ ​ ​ ​ ​ ​ Recovery ​ ​ ​ ​ ​ ​ ​ ​ Logistics ​ Telecom ​ Total Goodwill as of December 31, 2021 (a) ​ $ 21,680 ​ $ 7,043 ​ $ 28,723 Measurement period adjustments, net ​ ​ — ​ ​ 220 ​ ​ 220 Goodwill as of July 2, 2022 (a) ​ $ 21,680 ​ $ 7,263 ​ $ 28,943 (a) Goodwill is net of accumulated impairment charges of $89,421 thousand as of July 2, 2022 and December 31, 2021 in the Telecom segment. There have been no impairment charges within the Renewables and Recovery Logistics segment.	Changes in the carrying amount of goodwill by reportable segment is as follows (in thousands): ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ Renewables and ​ ​ ​ ​ ​ ​ Recovery Logistics ​ Telecom ​ Total Goodwill as of January 1, 2020 ​ $ 13,598 ​ $ 72,905 ​ $ 86,503 Measurement period adjustments, net ​ — ​ 821 ​ 821 Impairment loss ​ — ​ (28,802) ​ (28,802) Goodwill as of December 31, 2020 (a) ​ $ 13,598 ​ $ 44,924 ​ $ 58,522 Additions from acquisitions (Note 4) ​ 8,082 ​ 14,606 ​ 22,688 Impairment loss ​ — ​ (52,487) ​ (52,487) Goodwill as of December 31, 2021 (a) ​ $ 21,680 ​ $ 7,043 ​ $ 28,723 (a) Goodwill is net of accumulated impairment charges of $89,421 thousand and $36,934 thousand for the years ended December 31, 2021 and 2020, respectively in the Telecom segment. There have been no
Schedule of intangible assets	Intangible assets consisted of the following (in thousands): ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ July 2, 2022 ​ Weighted ​ ​ ​ ​ ​ ​ ​ ​ Average ​ Gross ​ ​ ​ ​ ​ ​ ​ ​ Remaining ​ Carrying ​ Accumulated ​ Net carrying ​ ​ Useful Life ​ Amount ​ amortization ​ Amount Customer relationships ​ 9.3 ​ $ 424,560 ​ $ (115,920) ​ $ 308,640 Trademarks and trade names ​ 9.5 ​ ​ 59,969 ​ ​ (25,557) ​ ​ 34,412 ​ ​ ​ ​ $ 484,529 ​ $ (141,477) ​ $ 343,052 ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ December 31, 2021 ​ Weighted ​ ​ ​ ​ ​ ​ ​ ​ Average ​ Gross ​ ​ ​ ​ ​ ​ ​ ​ Remaining ​ carrying ​ Accumulated ​ Net carrying ​ ​ Useful Life ​ amount ​ amortization ​ Amount Customer relationships ​ 9.5 ​ $ 424,560 ​ $ (98,307) ​ $ 326,253 Trademarks and trade names ​ 9.5 ​ ​ 59,969 ​ ​ (22,048) ​ ​ 37,921 ​ ​ ​ ​ $ 484,529 ​ $ (120,355) ​ $ 364,174	Intangible assets consisted of the following (in thousands): ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ December 31, 2021 ​ Weighted ​ ​ ​ ​ ​ ​ ​ ​ Average ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ Remaining ​ Gross carrying ​ Accumulated ​ Net carrying ​ ​ Useful Life ​ amount ​ amortization ​ amount Customer relationships ​ 9.5 ​ $ 424,560 ​ $ (98,307) ​ $ 326,253 Trademarks and trade names ​ 9.5 ​ 59,969 ​ (22,048) ​ 37,921 ​ ​ ​ ​ $ 484,529 ​ $ (120,355) ​ $ 364,174 ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ December 31, 2020 ​ Weighted ​ ​ ​ ​ ​ ​ ​ ​ Average ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ Remaining ​ Gross carrying ​ Accumulated ​ Net carrying ​ ​ Useful Life ​ amount ​ amortization ​ amount Customer relationships 10.8 ​ $ 368,200 ​ $ (65,868) ​ $ 302,332 Trademarks and trade names 9.9 ​ 58,519 ​ (15,035) ​ 43,484 ​ ​ ​ ​ $ 426,719 ​ $ (80,903) ​ $ 345,816
Schedule of estimated future amortization expense related to the intangible assets		The following table provides estimated future amortization expense related to the intangible assets (in thousands): ​ ​ ​ ​ ​ Years ending December 31: ​ ​ 2022 ​ $ 42,916 2023 ​ 41,539 2024 ​ 39,520 2025 ​ 38,685 2026 ​ 37,885 Thereafter ​ 163,629 ​ ​ $ 364,174

Debt and Capital Lease Obliga_2

Debt and Capital Lease Obligations (Tables)	12 Months Ended
	Dec. 31, 2021
Debt and Capital Leases Obligations
Schedule of outstanding debt	Debt outstanding, whose carrying value approximates fair market value due to variable interest rates based on current rates available to the Company for similar instruments, was as follows (in thousands): ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ December 31, ​ 2021 2020 Line of credit ​ $ 87,633 ​ $ 59,837 Term loan ​ 351,481 ​ 361,045 Acquisition debt ​ 34,718 ​ 10,575 Convertible notes – related party ​ 30,568 ​ — Convertible notes – June 2021 ​ 44,400 ​ — Capital lease obligations ​ 35,162 ​ 25,751 Less: amounts representing interest ​ (3,161) ​ (2,682) Less: unamortized financing fees ​ (11,354) ​ (13,854) Less: convertible debt discount ​ (3,408) ​ — ​ ​ 566,039 ​ 440,672 Less: current maturities of long-term debt ​ (115,224) ​ (20,139) Less: current portion of capital lease obligations, net of capital lease interest ​ (12,151) ​ (7,110) ​ ​ $ 438,664 ​ $ 413,423
Schedule of Debt and Capital Lease Obligations	The minimum payments of the Company’s long-term debt and capital lease obligations are as follows (in thousands): ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ Capital ​ ​ ​ ​ Line of ​ Term ​ Convertible ​ Acquisition ​ lease ​ ​ ​ ​ ​ credit ​ loan ​ notes ​ debt ​ obligations ​ Total 2022 ​ $ — ​ $ 9,564 ​ $ 74,968 ​ $ 34,718 ​ $ 13,760 ​ $ 133,010 2023 ​ 87,633 ​ 9,564 ​ — ​ — ​ 10,874 ​ 108,071 2024 ​ — ​ 9,564 ​ — ​ — ​ 6,621 ​ 16,185 2025 ​ — ​ 322,789 ​ — ​ — ​ 2,785 ​ 325,574 2026 ​ — ​ — ​ — ​ — ​ 1,052 ​ 1,052 Thereafter ​ — ​ — ​ — ​ — ​ 70 ​ 70 Total ​ $ 87,633 ​ $ 351,481 ​ $ 74,968 ​ $ 34,718 ​ $ 35,162 ​ $ 583,962

Fair Value Measurements (Tables

Fair Value Measurements (Tables)	6 Months Ended	12 Months Ended
	Jul. 02, 2022	Dec. 31, 2021
Fair Value Measurements
Schedule of fair value of Company's financial liabilities that are required to be measured at fair value on recurring basis	​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ Fair Value at July 2, 2022 (in thousands) Carrying Value Level 1 Level 2 Level 3 Financial liabilities ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ Contingent consideration ​ $ 26,556 ​ $ — ​ $ — ​ $ 26,556 Warrant liability - private placement warrants ​ ​ 77 ​ ​ — ​ ​ — ​ ​ 77 ​ ​ $ 26,633 ​ $ — ​ $ — ​ $ 26,633 ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ Fair Value at December 31, 2021 (in thousands) Carrying Value Level 1 Level 2 Level 3 Financial liabilities ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ Contingent consideration ​ $ 30,756 ​ $ — ​ $ — ​ $ 30,756 ​ ​ $ 30,756 ​ $ — ​ $ — ​ $ 30,756	​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ Fair Value at December 31, 2021 (in thousands) Carrying Value Level 1 Level 2 Level 3 Financial liabilities ​ ​ ​ ​ Contingent consideration ​ $ 30,756 ​ $ — ​ $ — ​ $ 30,756 ​ ​ $ 30,756 ​ $ — ​ $ — ​ $ 30,756 ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ Fair Value at December 31, 2020 (in thousands) Carrying Value Level 1 Level 2 Level 3 Financial liabilities ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ Contingent consideration ​ $ 18,129 ​ $ — ​ $ — ​ $ 18,129 ​ ​ $ 18,129 ​ $ — ​ $ — ​ $ 18,129
Summary of changes in fair value of Company's Level 3 financial liabilities	The following table sets forth a summary of the changes in fair value of the Company’s financial liabilities: ​ ​ ​ ​ ​ ​ ​ ​ ​ Warrant ​ Contingent ​ ​ liability ​ consideration January 1, 2022 $ — $ 30,756 Assumption of private placement warrants in Business Combination ​ ​ 77 ​ ​ — Accretion ​ ​ — ​ ​ 800 Reclassification to short term debt ​ ​ — ​ ​ (5,000) July 2, 2022 ​ $ 77 ​ $ 26,556 ​ ​ ​ ​ ​ ​ ​ Contingent ​ ​ Consideration January 1, 2021 $ 18,129 Acquisition (see Note 4) ​ ​ 8,200 Accretion ​ ​ 440 Reclassification to acquisition debt ​ ​ (10,000) July 3, 2021 ​ $ 16,769	The following table sets forth a summary of the changes in fair value of the Company’s Level 3 financial liabilities: ​ ​ ​ ​ ​ January 1, 2020 $ 40,119 Payment of contingent consideration ​ (6,000) Accretion ​ 1,666 Reclassification to acquisition debt ​ (10,575) Change in fair value ​ (7,081) December 31, 2020 ​ 18,129 Acquisitions (see Note 4) ​ 26,202 Accretion ​ 1,205 Change in fair value ​ (4,780) Reclassification to acquisition debt ​ (10,000) December 31, 2021 ​ $ 30,756

Segments and Related Informat_2

Segments and Related Information (Tables)	6 Months Ended	12 Months Ended
	Jul. 02, 2022	Dec. 31, 2021
Segments and Related Information
Schedule of revenues by segment		​ ​ ​ ​ ​ ​ ​ ​ ​ ​ For the Years Ended ​ ​ December 31, ​ 2021 2020 Revenue: ​ ​ ​ ​ ​ ​ Telecom ​ $ 498,221 ​ $ 587,614 Renewables and Recovery Logistics ​ 114,020 ​ 68,910 Total consolidated revenue ​ $ 612,241 ​ $ 656,524
Schedule of total assets by segment		​ ​ ​ ​ ​ ​ ​ ​ ​ ​ December 31, ​ 2021 2020 Total Assets: ​ ​ ​ ​ Telecom ​ $ 570,750 ​ $ 579,147 Renewables and Recovery Logistics ​ 90,638 ​ 55,370 Corporate ​ 10,371 ​ 6,351 Total consolidated assets ​ $ 671,759 ​ $ 640,868
Schedule of capital expenditure by segment		​ ​ ​ ​ ​ ​ ​ ​ ​ ​ For the Years Ended ​ ​ December 31, ​ 2021 2020 Capital Expenditures: ​ ​ ​ ​ Telecom ​ $ 11,109 ​ $ 8,831 Renewables and Recovery Logistics ​ 330 ​ 12,251 Corporate ​ 1,379 ​ 2,015 Total consolidated capital expenditures ​ $ 12,818 ​ $ 23,097
Schedule of amortization and depreciation by segment		​ ​ ​ ​ ​ ​ ​ ​ ​ ​ For the Years Ended ​ ​ December 31, ​ 2021 2020 Amortization and Depreciation: ​ ​ ​ ​ Amortization and depreciation ​ ​ ​ ​ ​ ​ Telecom ​ $ 41,105 ​ $ 40,588 Renewables and Recovery Logistics ​ 11,588 ​ 5,259 Corporate ​ 982 ​ 628 Total consolidated amortization and depreciation ​ $ 53,675 ​ $ 46,475
Schedule of adjusted EBITDA reconciliation	​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ For the Three Months Ended ​ For The Six Months Ended Adjusted EBITDA Reconciliation: July 2, 2022 July 3, 2021 July 2, 2022 July 3, 2021 Telecom adjusted EBITDA ​ $ 17,031 ​ $ 11,202 ​ $ 21,843 ​ $ 16,016 Renewables and Recovery Logistics adjusted EBITDA ​ ​ (601) ​ ​ 1,141 ​ ​ 4,708 ​ ​ 4,019 Corporate adjusted EBITDA ​ ​ (6,276) ​ ​ (4,720) ​ ​ (12,366) ​ ​ (8,649) Total adjusted EBITDA continuing operations ​ $ 10,154 ​ $ 7,623 ​ $ 14,185 ​ $ 11,386 Total adjusted EBITDA - discontinuing operations ​ ​ — ​ ​ (1,212) ​ ​ — ​ ​ (2,075) Total adjusted EBITDA ​ $ 10,154 ​ $ 6,411 ​ $ 14,185 ​ $ 9,311 Less: ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ Management fees ​ ​ — ​ ​ (124) ​ ​ (126) ​ ​ (622) Transaction expenses ​ ​ (1,320) ​ ​ (903) ​ ​ (10,588) ​ ​ (1,452) Share based compensation ​ ​ (1,114) ​ ​ — ​ ​ (7,825) ​ ​ — Depreciation and amortization ​ ​ (14,794) ​ ​ (13,023) ​ ​ (29,560) ​ ​ (25,645) Interest expense ​ ​ (13,085) ​ ​ (11,227) ​ ​ (25,428) ​ ​ (21,138) Loss on extinguishment of convertible notes ​ ​ — ​ ​ (2,436) ​ ​ — ​ ​ (2,436) Integration, public company readiness and close out costs ​ ​ (5,490) ​ ​ — ​ ​ (6,854) ​ ​ — Net loss from continuing operations ​ $ (25,649) ​ $ (20,090) ​ $ (66,196) ​ $ (39,907) Net loss from discontinued operations ​ ​ — ​ ​ (1,740) ​ ​ — ​ ​ (3,129) Net loss ​ $ (25,649) ​ $ (21,830) ​ $ (66,196) ​ $ (43,036)	​ ​ ​ ​ ​ ​ ​ ​ ​ ​ For the Years Ended ​ ​ December 31, ​ 2021 2020 Adjusted EBITDA Reconciliation: ​ ​ ​ ​ Telecom adjusted EBITDA ​ $ 32,542 ​ $ 2,409 Renewables and Recovery Logistics adjusted EBITDA ​ 44,869 ​ 28,943 Corporate adjusted EBITDA ​ (17,376) ​ (18,213) Total adjusted EBITDA ​ $ 60,035 ​ $ 13,139 Less: ​ ​ ​ ​ ​ ​ Management fees ​ (889) ​ (518) Transaction expenses ​ (3,826) ​ (988) Loss on legal settlement ​ (2,600) ​ — Change in fair value of contingent consideration ​ 4,780 ​ 7,081 Impairment of goodwill ​ (52,487) ​ (28,802) Depreciation and amortization ​ (53,675) ​ (46,475) Interest expense ​ (50,477) ​ (37,659) Loss on extinguishment of convertible notes ​ (2,436) ​ — Loss from continuing operations ​ $ (101,575) ​ $ (94,222)
Schedule of revenue by service offerings	​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ For the Three Months Ended ​ For The Six Months Ended Revenue: July 2, 2022 July 3, 2021 July 2, 2022 July 3, 2021 Telecom ​ $ 175,173 ​ $ 117,959 ​ $ 307,837 ​ $ 224,439 Renewables and Recovery Logistics ​ ​ 9,049 ​ ​ 12,650 ​ ​ 24,546 ​ ​ 25,283 Total consolidated revenue ​ $ 184,222 ​ $ 130,609 ​ $ 332,383 ​ $ 249,722 ​ ​ ​ ​ ​ ​ ​ ​ ​ July 2, December 31, Total Assets: ​ 2022 ​ 2021 Telecom ​ $ 615,135 ​ $ 570,750 Renewables and Recovery Logistics ​ ​ 81,541 ​ ​ 90,638 Corporate (1) ​ ​ (1,567) ​ ​ 10,371 Total consolidated assets ​ $ 695,109 ​ $ 671,759 (1) Corporate includes both corporate assets and eliminations ​ ​ ​ ​ ​ ​ ​ ​ ​ For The Six Months Ended Capital Expenditures: July 2, 2022 July 3, 2021 Telecom ​ $ 10,692 ​ $ 682 Renewables and Recovery Logistics ​ ​ 854 ​ ​ 179 Corporate ​ ​ 510 ​ ​ 870 Total consolidated capital expenditures ​ $ 12,056 ​ $ 1,731 ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ For the Three Months Ended ​ For The Six Months Ended Amortization and Depreciation: July 2, 2022 July 3, 2021 July 2, 2022 July 3, 2021 Amortization and depreciation ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ Telecom ​ $ 11,705 ​ $ 9,742 ​ $ 23,366 ​ $ 19,562 Renewables and Recovery Logistics ​ ​ 2,885 ​ ​ 3,037 ​ ​ 5,780 ​ ​ 5,604 Corporate ​ ​ 204 ​ ​ 244 ​ ​ 414 ​ ​ 479 Total consolidated amortization and depreciation ​ $ 14,794 ​ $ 13,023 ​ $ 29,560 ​ $ 25,645	​ ​ ​ ​ ​ ​ ​ ​ ​ ​ For the Years Ended ​ ​ December 31, ​ 2021 2020 Telecom Wireless ​ $ 382,743 ​ $ 458,155 Telecom Wireline ​ 102,194 ​ 129,459 Telecom Power ​ 13,284 ​ — Renewables ​ 29,216 ​ — Recovery Logistics ​ 84,804 ​ 68,910 Total ​ $ 612,241 ​ $ 656,524
Schedule of revenue by significant customers	Revenue concentration information for significant customers as a percentage of total consolidated revenue was as follows (in thousands): ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ For the Three Months Ended ​ ​ For The Six Months Ended ​ ​ ​ July 2, 2022 ​ July 3, 2021 ​ ​ July 2, 2022 ​ July 3, 2021 ​ Customers: Amount % of Total Amount % of Total ​ Amount % of Total Amount % of Total ​ AT&T ​ $ 77,262 ​ 41.9 % $ 62,909 ​ 48.2 % ​ $ 133,245 ​ 40.1 % $ 123,692 ​ 49.5 % T-Mobile ​ ​ 24,714 ​ 13.4 % ​ 19,231 ​ 14.7 % ​ ​ 41,179 ​ 12.4 % ​ 36,552 ​ 14.6 % Verizon ​ ​ 29,793 ​ 16.2 % ​ 17,026 ​ 13.0 % ​ ​ 52,643 ​ 15.8 % ​ 34,876 ​ 14.0 % Total ​ $ 131,769 ​ 71.5 % $ 99,166 ​ 75.9 % ​ $ 227,067 ​ 68.3 % $ 195,120 ​ 78.1 %	​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ For the Year Ended December 31, ​ ​ 2021 ​ 2020 ​ Amount % of Total Amount % of Total Customers: ​ ​ ​ ​ ​ ​ ​ ​ ​ AT&T ​ $ 249,389 41 % $ 356,026 54 % Entergy ​ 69,268 11 % * * ​ T-Mobile ​ 78,442 13 % * * ​ Verizon ​ 72,584 12 % 116,444 18 % Total ​ $ 469,683 77 % $ 472,470 72 % * Revenue from Entergy and T-Mobile did not exceed 10% of total consolidated revenue for the year ended December 31, 2020.

Commitments and Contingencies (

Commitments and Contingencies (Tables)	12 Months Ended
	Dec. 31, 2021
Commitments and Contingencies.
Schedule of future minimum rental payments required under the operating lease agreements	The following is a schedule by year of future minimum rental payments required under the operating lease agreements (in thousands): ​ ​ ​ ​ ​ Years ending December 31: ​ 2022 ​ $ 9,699 2023 ​ 7,124 2024 ​ 5,089 2025 ​ 3,013 2026 ​ 2,017 Thereafter ​ 5,124 ​ ​ $ 32,066

Nature of Business and Summar_3

Nature of Business and Summary of Significant Accounting Policies - Nature of business and Accounts receivable (Details) $ in Thousands	6 Months Ended	12 Months Ended
	Jul. 02, 2022 segment	Dec. 31, 2021 USD ($) segment	Dec. 31, 2020 USD ($)
Nature of Business and Summary of Significant Accounting Policies
Number of reportable segments | segment	2	2
Discount charges | $		$ 1,003	$ 1,713

Nature of Business and Summar_4

Nature of Business and Summary of Significant Accounting Policies - Property and equipment (Details)	12 Months Ended
	Dec. 31, 2021
Minimum
Property and equipment
Estimated useful life (in years)	3 years
Maximum
Property and equipment
Estimated useful life (in years)	7 years

Nature of Business and Summar_5

Nature of Business and Summary of Significant Accounting Policies - Goodwill and intangible assets (Details)	12 Months Ended
	Dec. 31, 2021
Minimum
Intangible assets
Finite useful life (in years)	1 year
Maximum
Intangible assets
Finite useful life (in years)	15 years

Nature of Business and Summar_6

Nature of Business and Summary of Significant Accounting Policies - Deferred financing costs and Income taxes (Details) - USD ($) $ in Thousands	3 Months Ended		6 Months Ended		12 Months Ended
	Jul. 02, 2022	Jul. 03, 2021	Jul. 02, 2022	Jul. 03, 2021	Dec. 31, 2021	Dec. 31, 2020
Nature of Business and Summary of Significant Accounting Policies
Amortization of debt issuance costs	$ 1,241	$ 810	$ 2,945	$ 1,682	$ 4,795	$ 3,090
Amount of provision for income taxes					$ 0

Nature of Business and Summar_7

Nature of Business and Summary of Significant Accounting Policies - Revenue recognition (Details)	12 Months Ended
	Dec. 31, 2021	Dec. 31, 2020
Point in time
Disaggregation of Revenue [Line Items]
Revenue (in percent)	37%	35%

Earnings Per Share (Details)

Earnings Per Share (Details) - USD ($) $ / shares in Units, $ in Thousands	3 Months Ended		5 Months Ended	6 Months Ended		12 Months Ended
	Jul. 02, 2022	Jul. 03, 2021	Jul. 02, 2022	Jul. 02, 2022	Jul. 03, 2021	Dec. 31, 2021	Dec. 31, 2020
Numerator:
Loss from continuing operations	$ (25,649)	$ (20,090)		$ (66,196)	$ (39,907)	$ (101,575)	$ (94,222)
Loss from discontinued operations		(1,740)			(3,129)	(8,851)	(3,865)
Net loss attributable to QualTek Services Inc.	(11,718)	$ (21,830)	$ (16,646)	$ (16,718)	$ (43,036)	(110,426)	(98,087)
Less: accrued preferred return						(1,638)	(3,287)
Net loss attributable to Class A Units (basic)						(112,064)	(101,374)
Net Income (Loss) Available to Common Stockholders, Diluted	$ (22,506)		$ (32,096)			$ 112,064	$ 101,374
Weighted-average number of units outstanding, basic and diluted
Basic weighted average common units outstanding	22,171,350	11,923,941	22,171,350		11,797,013	11,859,955	10,989,751
Weighted average Class A common shares outstanding - diluted						11,859,955	10,989,751
EPU:
Net loss per share - continuing operations - basic	$ (0.48)	$ (1.75)	$ (0.68)		$ (3.52)	$ (8.70)	$ (8.87)
Net loss per share - continuing operations - diluted	(0.50)	(1.75)	(0.71)		(3.52)	(8.70)	(8.87)
Net loss per share - discontinued operations - basic		(0.15)			(0.27)	(0.75)	(0.35)
Net loss per share - discontinued operations - diluted		$ (0.15)			$ (0.27)	(0.75)	(0.35)
Net loss - Class A - basic						(9.45)	(9.22)
Net loss - Class A - diluted	$ (0.50)		$ (0.71)			$ (9.45)	$ (9.22)

Earnings Per Share - Anti dilut

Earnings Per Share - Anti dilutive securities (Details) - shares	3 Months Ended		5 Months Ended	6 Months Ended	12 Months Ended
	Jul. 02, 2022	Jul. 03, 2021	Jul. 02, 2022	Jul. 03, 2021	Dec. 31, 2021	Dec. 31, 2020
Antidilutive Securities Excluded from Computation of Earnings Per Share [Line Items]
Total potentially dilutive shares excluded from calculation	20,606,846	15,356,459	20,606,846	15,356,459	16,407,849,000	11,173,775,000
Class B Common stock
Antidilutive Securities Excluded from Computation of Earnings Per Share [Line Items]
Total potentially dilutive shares excluded from calculation		12,034,098		12,034,098	13,085,488,000	11,173,775,000
Pre-PIPE Notes
Antidilutive Securities Excluded from Computation of Earnings Per Share [Line Items]
Total potentially dilutive shares excluded from calculation					3,322,361,000

Discontinued Operations (Detail

Discontinued Operations (Details) - USD ($) $ in Thousands	3 Months Ended	6 Months Ended	12 Months Ended
	Jul. 03, 2021	Jul. 03, 2021	Dec. 31, 2021	Dec. 31, 2020	Jul. 02, 2022
Carrying amounts of assets included as part of discontinued operations:
Cash			$ 1,545		$ 426
Accounts receivable, net of allowance			1,292		1,015
Other current assets			1,665		57
Total current assets of discontinued operations			4,502	$ 6,534	1,498
Total non-current assets of discontinued operations				9,272
Carrying amounts of liabilities included as part of discontinued operations:
Current portion of long-term debt and capital lease obligations			14
Accounts payable			559		32
Accrued expenses			1,475
Total current liabilities of discontinued operations			2,048	3,365	$ 32
Total non-current liabilities of discontinued operations				1,793
Income statement disclosures
Revenue	$ 2,331	$ 5,396
Costs and expenses:
Cost of revenues	3,481	7,329
General and administrative	63	142
Depreciation and amortization	484	977
Loss from operations of discontinued operations	(1,697)	(3,052)
Other income (expense):
Interest expense	(43)	(77)
Loss from discontinued operations	$ (1,740)	$ (3,129)	(8,851)	(3,865)
Canadian subsidiary
Discontinued Operations
Accelerated amortization charge			5,239
Discontinued Operations, Disposed of by Sale
Carrying amounts of assets included as part of discontinued operations:
Cash			1,545
Accounts receivable, net of allowance			1,292
Other current assets			1,665
Total current assets of discontinued operations			4,502
Carrying amounts of liabilities included as part of discontinued operations:
Current portion of long-term debt and capital lease obligations			14
Accounts payable			559
Accrued expenses			1,475
Total current liabilities of discontinued operations			2,048
Income statement disclosures
Revenue			5,850
Costs and expenses:
Cost of revenues			9,562
General and administrative			381
Depreciation and amortization			6,798
Total costs and expenses			16,741
Loss from operations of discontinued operations			(10,891)
Other income (expense):
Gain on sale/ disposal of property and equipment			(2,235)
Interest expense			(195)
Loss from discontinued operations			$ (8,851)
Held for sale
Carrying amounts of assets included as part of discontinued operations:
Cash				93
Accounts receivable, net of allowance				5,743
Inventories, net				28
Prepaid expenses				71
Other current assets				599
Total current assets of discontinued operations				6,534
Property and equipment, net				3,280
Intangible assets, net				5,712
Other long-term assets				280
Total non-current assets of discontinued operations				9,272
Carrying amounts of liabilities included as part of discontinued operations:
Current portion of long-term debt and capital lease obligations				920
Accounts payable				809
Accrued expenses				1,636
Total current liabilities of discontinued operations				3,365
Capital lease obligations, net of current portion				1,793
Total non-current liabilities of discontinued operations				1,793
Income statement disclosures
Revenue				17,481
Costs and expenses:
Cost of revenues				18,331
General and administrative				804
Depreciation and amortization				2,022
Total costs and expenses				21,157
Loss from operations of discontinued operations				(3,676)
Other income (expense):
Interest expense				(189)
Loss from discontinued operations				$ (3,865)

Acquisitions (Details)

Acquisitions (Details) - USD ($) $ in Thousands					6 Months Ended
	Oct. 15, 2021	Aug. 30, 2021	Aug. 06, 2021	Jan. 26, 2021	Jul. 03, 2021
Acquisitions
Cash consideration					$ 20,059
FNS
Acquisitions
Membership interests purchased (in percent)				100%
Cash consideration				$ 20,059
Equity Value				2,000
Maximum additional payment				20,000
Fair value of contingent consideration				$ 8,200
Broken Arrow
Acquisitions
Cash consideration			$ 5,000
Period for EBITDA threshold (in months)			5 months
Maximum additional payment			$ 10,000
Fair value of contingent consideration			$ 7,552
Concurrent
Acquisitions
Membership interests purchased (in percent)		100%
Cash consideration		$ 13,828
Equity Value		6,000
Acquisition debt		14,143
Maximum additional payment		30,000
Fair value of contingent consideration		$ 7,000
Urban Cable
Acquisitions
Membership interests purchased (in percent)	100%
Cash consideration	$ 8,436
Equity Value	4,000
Fair value of contingent consideration	$ 3,450

Acquisitions - Fair value of th

Acquisitions - Fair value of the assets and liabilities acquired (Details) - USD ($) $ in Thousands					3 Months Ended	6 Months Ended		12 Months Ended
	Oct. 15, 2021	Aug. 30, 2021	Aug. 06, 2021	Jan. 26, 2021	Dec. 31, 2021	Jul. 02, 2022	Jul. 03, 2021	Dec. 31, 2021	Dec. 31, 2020	Dec. 31, 2019
Purchase consideration:
Cash paid							$ 20,059
Purchase price allocations:
Goodwill					$ 28,723	$ 28,943		$ 28,723	$ 58,522	$ 86,503
Measurement period adjustments, net						$ 220
Total transaction related costs								$ 3,826	$ 988
FNS
Purchase consideration:
Cash paid				$ 20,059
Rollover equity				2,000
Contingent consideration				8,200
Business combination consideration transferred				30,259
Purchase price allocations:
Property and equipment				9,978
Goodwill				8,082
Total				35,700
Capital lease obligations				(5,441)
Business combination recognized identifiable assets acquired goodwill and liabilities assumed, Net, Total				30,259
FNS | Customer relationships
Purchase price allocations:
Intangible assets				17,370
FNS | Trademarks and tradenames
Purchase price allocations:
Intangible assets				$ 270
Broken Arrow
Purchase consideration:
Cash paid			$ 5,000
Contingent consideration			7,552
Business combination consideration transferred			12,552
Purchase price allocations:
Accounts receivable			5,126
Inventories			133
Prepaid expenses			94
Property and equipment			219
Other long-term assets			32
Goodwill			5,319
Total			16,753
Accounts payable			(1,987)
Accrued expenses			(156)
Contract liabilities			(2,058)
Business combination recognized identifiable assets acquired goodwill and liabilities assumed, Net, Total			12,552
Measurement period adjustments, net					886
Broken Arrow | Customer relationships
Purchase price allocations:
Intangible assets			5,750
Broken Arrow | Trademarks and tradenames
Purchase price allocations:
Intangible assets			$ 80
Concurrent
Purchase consideration:
Cash paid		$ 13,828
Rollover equity		6,000
Contingent consideration		7,000
Acquisition debt		14,143
Due from seller		(510)
Business combination consideration transferred		40,461
Purchase price allocations:
Cash		1,289
Accounts receivable		8,458
Inventories		25
Other current assets		10
Property and equipment		5,263
Other long-term assets		60
Goodwill		8,552
Total		46,747
Accounts payable		(1,938)
Accrued expenses		(799)
Contract liabilities		(367)
Capital lease obligations		(3,182)
Business combination recognized identifiable assets acquired goodwill and liabilities assumed, Net, Total		40,461
Measurement period adjustments, net					$ 2,186
Concurrent | Customer relationships
Purchase price allocations:
Intangible assets		22,330
Concurrent | Trademarks and tradenames
Purchase price allocations:
Intangible assets		$ 760
Urban Cable
Purchase consideration:
Cash paid	$ 8,436
Rollover equity	4,000
Contingent consideration	3,450
Due from seller	(151)
Business combination consideration transferred	15,735
Purchase price allocations:
Cash	185
Accounts receivable	3,695
Prepaid expenses	14
Other current assets	28
Property and equipment	1,361
Goodwill	735
Total	17,268
Accounts payable	(1,120)
Accrued expenses	(323)
Capital lease obligations	(90)
Business combination recognized identifiable assets acquired goodwill and liabilities assumed, Net, Total	15,735
Urban Cable | Customer relationships
Purchase price allocations:
Intangible assets	10,910
Urban Cable | Trademarks and tradenames
Purchase price allocations:
Intangible assets	$ 340

Property and Equipment (Details

Property and Equipment (Details) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2021	Dec. 31, 2020	Jul. 02, 2022
Property and equipment
Property and equipment, gross	$ 80,197	$ 51,052	$ 91,391
Less: accumulated depreciation	(29,515)	(17,258)	(36,662)
Property and equipment, net	50,682	33,794	54,729
Accumulated depreciation	14,899	8,062
Depreciation expense	13,017	8,997
Office furniture
Property and equipment
Property and equipment, gross	1,382	1,249	1,966
Computers
Property and equipment
Property and equipment, gross	1,856	1,217	2,260
Machinery, equipment and vehicles
Property and equipment
Property and equipment, gross	17,331	10,275	25,470
Land
Property and equipment
Property and equipment, gross	140		140
Building
Property and equipment
Property and equipment, gross	340		340
Leasehold improvements
Property and equipment
Property and equipment, gross	4,552	3,354	4,711
Software
Property and equipment
Property and equipment, gross	2,320	2,199	2,368
Assets Held under Capital Leases [Member]
Property and equipment
Property and equipment, gross	50,941	32,153
Construction in process
Property and equipment
Property and equipment, gross	$ 1,335	$ 605	$ 1,605

Accounts Receivable, Net of A_3

Accounts Receivable, Net of Allowance, Contract Assets and Liabilities, and Customer Credit Concentration - Accounts Receivable, Net of Allowance (Details) - USD ($) $ in Thousands	Jul. 02, 2022	Dec. 31, 2021	Dec. 31, 2020
Accounts Receivable, Net of Allowance, Contract Assets and Liabilities, and Customer Credit Concentration
Trade accounts receivable	$ 245,962	$ 207,459	$ 44,419
Contract assets	$ 166,329	132,858	134,311
Total		207,459	178,730
Less: allowance for doubtful accounts		(5,614)	(3,933)
Accounts receivable, net		$ 201,845	$ 174,797

Accounts Receivable, Net of A_4

Accounts Receivable, Net of Allowance, Contract Assets and Liabilities, and Customer Credit Concentration - Contract Assets and Liabilities (Details) - USD ($) $ in Thousands	3 Months Ended		6 Months Ended		12 Months Ended
	Jul. 02, 2022	Jul. 03, 2021	Jul. 02, 2022	Jul. 03, 2021	Dec. 31, 2021	Dec. 31, 2020
Accounts Receivable, Net of Allowance, Contract Assets and Liabilities, and Customer Credit Concentration
Contract assets	$ 166,329		$ 166,329		$ 132,858	$ 134,311
Contract liabilities	(15,344)		(15,344)		(14,773)	(14,945)
Contract assets, net					118,085	119,366
Contract with Customer, Liability, Revenue Recognized	$ 7,146	$ 7,381	$ 14,362	$ 13,507	$ 13,747	$ 17,434

Accounts Receivable, Net of A_5

Accounts Receivable, Net of Allowance, Contract Assets and Liabilities, and Customer Credit Concentration - Customer Credit Concentration (Details) - USD ($) $ in Thousands	3 Months Ended		6 Months Ended		12 Months Ended
	Jul. 02, 2022	Jul. 03, 2021	Jul. 02, 2022	Jul. 03, 2021	Dec. 31, 2021	Dec. 31, 2020
Concentration risk by customer
Revenue	$ 184,222	$ 130,609	$ 332,383	$ 249,722	$ 612,241	$ 656,524
Accounts receivable and contract assets | Customer Concentration Risk | AT&T
Concentration risk by customer
Revenue					$ 56,280	$ 81,796
Credit Concentration percentage					27.10%	45.80%
Accounts receivable and contract assets | Customer Concentration Risk | T-Mobile
Concentration risk by customer
Revenue					$ 35,756
Credit Concentration percentage					17.20%
Accounts receivable and contract assets | Customer Concentration Risk | Verizon
Concentration risk by customer
Revenue					$ 50,218	$ 65,346
Credit Concentration percentage					24.20%	36.60%
Accounts receivable and contract assets | Customer Concentration Risk | Total
Concentration risk by customer
Revenue					$ 142,254	$ 147,142
Credit Concentration percentage					68.50%	82.40%

Goodwill and Intangible Asset_2

Goodwill and Intangible Assets - Goodwill (Details) - USD ($) $ in Thousands	3 Months Ended		6 Months Ended		12 Months Ended
	Jul. 02, 2022	Jul. 03, 2021	Jul. 02, 2022	Jul. 03, 2021	Dec. 31, 2021	Dec. 31, 2020
Goodwill
Goodwill, beginning balance			$ 28,723	$ 58,522	$ 58,522	$ 86,503
Measurement period adjustments, net						821
Additions from acquisitions (Note 4)					22,688
Impairment loss	$ 0	$ 0	0	0	(52,487)	(28,802)
Goodwill, ending balance	28,943		28,943		28,723	58,522
Impairment loss(a)	0	$ 0	0	0	52,487	28,802
Renewables and Recovery Logistics
Goodwill
Goodwill, beginning balance			21,680	13,598	13,598	13,598
Additions from acquisitions (Note 4)					8,082
Goodwill, ending balance					21,680	13,598
Accumulated impairment charges					89,421	36,934
Telecom
Goodwill
Goodwill, beginning balance			7,043	$ 44,924	44,924	72,905
Measurement period adjustments, net						821
Additions from acquisitions (Note 4)					14,606
Impairment loss			(89,421)		(52,487)	52,487
Goodwill, ending balance	$ 7,263		7,263		7,043	44,924
Accumulated impairment charges					52,487	28,802
Impairment loss(a)			$ 89,421		$ 52,487	$ (52,487)

Goodwill and Intangible Asset_3

Goodwill and Intangible Assets - Intangible Assets (Details) - USD ($) $ in Thousands	3 Months Ended		6 Months Ended		12 Months Ended
	Jul. 02, 2022	Jul. 03, 2021	Jul. 02, 2022	Jul. 03, 2021	Dec. 31, 2021	Dec. 31, 2020
Intangible Assets
Gross carrying amount	$ 484,529		$ 484,529		$ 484,529	$ 426,719
Accumulated amortization	(141,477)		(141,477)		(120,355)	80,903
Net carrying amount	343,052		343,052		364,174	345,816
Amortization expense of intangible assets	10,533	$ 10,650	21,105	$ 21,110	$ 39,453	$ 35,812
Customer relationships
Intangible Assets
Weighted Average Remaining Useful Life					9 years 6 months	10 years 9 months 18 days
Gross carrying amount	424,560		424,560		$ 424,560	$ 368,200
Accumulated amortization	(115,920)		(115,920)		(98,307)	(65,868)
Net carrying amount	$ 308,640		$ 308,640		$ 326,253	$ 302,332
Trademarks and tradenames
Intangible Assets
Weighted Average Remaining Useful Life					9 years 6 months	9 years 10 months 24 days
Gross carrying amount					$ 59,969	$ 58,519
Accumulated amortization					(22,048)	(15,035)
Net carrying amount					$ 37,921	$ 43,484

Goodwill and Intangible Asset_4

Goodwill and Intangible Assets - Estimated future amortization expense related to the intangible assets (Details) - USD ($) $ in Thousands	Jul. 02, 2022	Dec. 31, 2021	Dec. 31, 2020
Years ending December 31:
2022		$ 42,916
2023		41,539
2024		39,520
2025		38,685
2026		37,885
Thereafter		163,629
Net carrying amount	$ 343,052	$ 364,174	$ 345,816

Debt and Capital Lease Obliga_3

Debt and Capital Lease Obligations (Details) - USD ($) $ in Thousands					3 Months Ended			6 Months Ended		12 Months Ended
	Dec. 31, 2021	Jun. 24, 2021	Jun. 16, 2021	Jan. 20, 2021	Jul. 02, 2022	Apr. 02, 2022	Jul. 03, 2021	Jul. 02, 2022	Jul. 03, 2021	Dec. 31, 2021	Dec. 31, 2020	Feb. 14, 2022	Jan. 28, 2022	Jun. 30, 2021
Debt and Capital Lease Obligations
Principal amount														$ 30,568
Loss on extinguishment of convertible notes							$ (2,436)		$ (2,436)	$ (2,436)
Accretion of discount	$ 3,408									3,408
Interest expense										3,161	$ 2,682
Accretion amount	3,408				$ 8,212			$ 8,212		3,408
Revolving credit facility
Debt and Capital Lease Obligations
Line of Credit Facility, Current Borrowing Capacity	103,500				103,500			103,500		$ 103,500
Remaining amount available under revolving credit facility					25,384			25,384				$ 73,000
Base Rate
Debt and Capital Lease Obligations
Interest rate, basis spread (as a percent)										8.50%
Base Rate | Revolving credit facility
Debt and Capital Lease Obligations
Interest rate, basis spread (as a percent)						6.25%
Eurodollar rate
Debt and Capital Lease Obligations
Interest rate, basis spread (as a percent)										7.25%
Eurodollar rate | Revolving credit facility
Debt and Capital Lease Obligations
Maximum availability												$ 103,500	$ 115,000
Term loan
Debt and Capital Lease Obligations
Outstanding amount of debt	380,000									$ 380,000
Quarterly principal payments										2,400
Acquisition debt
Debt and Capital Lease Obligations
Interest expense					$ 0		$ 270	$ 434	$ 363	$ 791
Acquisition debt | Minimum
Debt and Capital Lease Obligations
Debt interest rate					0.44%			0.44%
Interest rate, basis spread (as a percent)										0.18%
Acquisition debt | Maximum
Debt and Capital Lease Obligations
Debt interest rate					3.25%			3.25%
Interest rate, basis spread (as a percent)										3.25%
Line of credit
Debt and Capital Lease Obligations
Remaining amount available under revolving credit facility	6,691									$ 6,691
Line of credit | Base Rate
Debt and Capital Lease Obligations
Interest rate, basis spread (as a percent)										4.75%
Line of credit | Eurodollar rate | Minimum
Debt and Capital Lease Obligations
Interest rate, basis spread (as a percent)										2.60%
Line of credit | Eurodollar rate | Maximum
Debt and Capital Lease Obligations
Interest rate, basis spread (as a percent)										2.63%
Standby letters of credit
Debt and Capital Lease Obligations
Outstanding amount of debt	3,977									$ 3,977	$ 801
Convertible notes - Related party
Debt and Capital Lease Obligations
Principal amount				$ 5,000
Beneficial conversion feature				$ 4,946
Loss on extinguishment of convertible notes		$ 2,436
Accretion of discount	$ 2,198									$ 2,198
Number of units received in exchange of debt issuance			25,000
Debt interest rate	12%									12%
Interest expense	$ 2,055
Convertible notes - Related party | BCP QualTek II LLC
Debt and Capital Lease Obligations
Principal amount			$ 30,568
Convertible notes - June 2021
Debt and Capital Lease Obligations
Principal amount			44,400
Beneficial conversion feature			$ 12,269
Accretion of discount	3,408									$ 3,408
Accretion amount	$ 8,861									$ 8,861

Debt and Capital Lease Obliga_4

Debt and Capital Lease Obligations - Debt (Details) - USD ($) $ in Thousands		3 Months Ended		6 Months Ended		12 Months Ended
	Dec. 31, 2021	Jul. 02, 2022	Jul. 03, 2021	Jul. 02, 2022	Jul. 03, 2021	Dec. 31, 2021	Dec. 31, 2020
Debt and Capital Lease Obligations
Acquisition Debt	$ 34,718					$ 34,718
Capital lease obligations	35,162					35,162	$ 25,751
Less: amounts representing interest						(3,161)	(2,682)
Less: unamortized financing fees	(11,354)					(11,354)	(13,854)
Less: convertible debt discount	(3,408)					(3,408)
Long-term debt, net of current portion and deferred financing fees	566,039					566,039	440,672
Less: current maturities of long-term debt	(115,224)	$ (9,563)		$ (9,563)		(115,224)	(20,139)
Less: current portion of capital lease obligations, net of capital lease interest	(12,151)					(12,151)	(7,110)
Long term debt and capital lease obligations	566,039					566,039	413,423
Term loan
Debt and Capital Lease Obligations
Debt, gross	351,481					351,481	361,045
Acquisition debt
Debt and Capital Lease Obligations
Acquisition Debt	34,718					34,718	10,575
Less: amounts representing interest		0	$ (270)	(434)	$ (363)	(791)
Line of credit
Debt and Capital Lease Obligations
Debt, gross	87,633	$ 70,707		$ 70,707		87,633	$ 59,837
Convertible notes - Related party
Debt and Capital Lease Obligations
Debt, gross	30,568					30,568
Less: amounts representing interest	(2,055)
Less: convertible debt discount	(2,198)					(2,198)
Convertible notes - June 2021
Debt and Capital Lease Obligations
Debt, gross	44,400					44,400
Less: convertible debt discount	$ (3,408)					$ (3,408)

Debt and Capital Lease Obliga_5

Debt and Capital Lease Obligations - Minimum payments of long-term debt and capital lease obligations (Details) $ in Thousands	Dec. 31, 2021 USD ($)
Minimum payments of long-term debt and capital lease obligations
2022	$ 133,010
2023	108,071
2024	16,185
2025	325,574
2026	1,052
Thereafter	70
Total	583,962
Term loan
Minimum payments of long-term debt and capital lease obligations
2022	9,564
2023	9,564
2024	9,564
2025	322,789
Total	351,481
Acquisition debt
Minimum payments of long-term debt and capital lease obligations
2022	34,718
Total	34,718
Line of credit
Minimum payments of long-term debt and capital lease obligations
2023	87,633
Total	87,633
Convertible notes
Minimum payments of long-term debt and capital lease obligations
2022	74,968
Total	74,968
Capital lease obligations
Minimum payments of long-term debt and capital lease obligations
2022	13,760
2023	10,874
2024	6,621
2025	2,785
2026	1,052
Thereafter	70
Total	$ 35,162

Fair Value Measurements - Addit

Fair Value Measurements - Additional Information (Details) - USD ($) $ in Thousands			12 Months Ended
	Jul. 02, 2022	Jul. 03, 2021	Dec. 31, 2021
Fair Value Measurements
Transfer from level 1 to level 2	$ 0	$ 0	$ 0
Transfer from level 2 to level 1	0	0	0
Transfer into level 3	0	0	0
Transfer out of level 3	$ 0	$ 0	$ 0

Fair Value Measurements - Finan

Fair Value Measurements - Financial liabilities measured at fair value on recurring basis (Details) - USD ($) $ in Thousands	Jul. 02, 2022	Dec. 31, 2021	Dec. 31, 2020
Level 3
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Financial liabilities		$ 30,756	$ 18,129
Level 3 | Contingent consideration
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Financial liabilities		30,756	18,129
Recurring
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Financial liabilities	$ 26,633	30,756	18,129
Recurring | Contingent consideration
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Financial liabilities		30,756	$ 18,129
Recurring | Level 3
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Financial liabilities	$ 26,633	$ 30,756

Fair Value Measurements - Chang

Fair Value Measurements - Changes in fair value of Company's Level 3 financial liabilities (Details) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2021	Dec. 31, 2020
Summary of the changes in fair value of the Company's Level 3 financial liabilities:
Balance at the beginning	$ 18,129	$ 40,119
Payment of contingent consideration		(6,000)
Acquisitions (see Note 4)	26,202	1,666
Accretion	1,205
Change in fair value	$ (4,780)	$ (7,081)
Fair Value, Liability, Recurring Basis, Unobservable Input Reconciliation, Gain (Loss), Statement of Income or Comprehensive Income [Extensible Enumeration]	Fair Value Adjustment of Warrants	Fair Value Adjustment of Warrants
Reclassification to acquisition debt	$ (10,000)	$ (10,575)
Balance at the end	$ 30,756	$ 18,129

Equity (Details)

Equity (Details) $ / shares in Units, $ in Thousands	3 Months Ended	6 Months Ended	12 Months Ended		24 Months Ended
	Jul. 02, 2022 USD ($) $ / shares shares	Jul. 02, 2022 USD ($) $ / shares shares	Dec. 31, 2021 USD ($) Vote $ / shares shares	Dec. 31, 2020 USD ($) $ / shares shares	Dec. 31, 2021 USD ($) $ / shares shares	Jun. 16, 2021 USD ($) shares	Oct. 04, 2019 USD ($) $ / shares shares
Class of Stock [Line Items]
Units exchanged						25,000
Units exchanged for Convertible Note - Related Party | $						$ 5,568
Expense incurred | $	$ 1,114	$ 7,825
Amount of tax distributions recorded | $			$ 0	$ 6,676
Distribution payable | $			$ 11,409	$ 11,409
Preferred Stock, Par or Stated Value Per Share | $ / shares	$ 0.0001	$ 0.0001	$ 0.0001	$ 0.0001	$ 0.0001
Preferred Stock, Shares Authorized	1,000,000	1,000,000	1,000,000	25,000	1,000,000
Preferred Stock, Shares Issued	0	0	25,000	25,000	25,000
Preferred Stock, Shares Outstanding	0	0	25,000	25,000	25,000
Class A Common Stock
Class of Stock [Line Items]
Common Stock, Par or Stated Value Per Share | $ / shares	$ 0.0001	$ 0.0001	$ 0.0001	$ 0.0001	$ 0.0001
Common shares, shares authorized	500,000,000	500,000,000	11,923,941	500,000,000	11,923,941
Common shares, shares issued	24,446,284	24,446,284	11,923,941	10,989,751	11,923,941
Common shares, shares outstanding	24,446,284	24,446,284	11,923,941	10,989,751	11,923,941
Number of votes per share of stock		1
Class B Common stock
Class of Stock [Line Items]
Common Stock, Par or Stated Value Per Share | $ / shares	$ 0.0001	$ 0.0001	$ 0.0001	$ 0.0001	$ 0.0001
Common shares, shares authorized	500,000,000	500,000,000	13,085,488	500,000,000	13,085,488
Common shares, shares issued	26,663,575	26,663,575	13,085,488	11,173,776	13,085,488
Common shares, shares outstanding	26,663,575	26,663,575	13,085,488	11,173,776	13,085,488
Number of votes per share of stock		1	1
Class P Units
Class of Stock [Line Items]
Vesting period (in years)			5 years
Expense incurred | $					$ 0
BCP QualTek II LLC
Class of Stock [Line Items]
Amount contributed | $							$ 25,000
HoldCo LLC Agreement
Class of Stock [Line Items]
Units exchanged							25,000
Initial price per unit | $ / shares							$ 1,000
Percent of liquidation preference per annum							12%

Segments and Related Informat_3

Segments and Related Information (Details) $ in Thousands	3 Months Ended		6 Months Ended		12 Months Ended
	Jul. 02, 2022 USD ($)	Jul. 03, 2021 USD ($)	Jul. 02, 2022 USD ($) segment	Jul. 03, 2021 USD ($)	Dec. 31, 2021 USD ($) segment	Dec. 31, 2020 USD ($)
Segment Reporting Information [Line Items]
Revenue	$ 184,222	$ 130,609	$ 332,383	$ 249,722	$ 612,241	$ 656,524
Total Assets	695,109		695,109		671,759	640,868
Capital Expenditures					12,818	23,097
Amortization and Depreciation	3,858	3,554	$ 7,613	6,933	$ 53,675	46,475
Number of operating segments | segment			2		2
Number of reportable segments | segment			2		2
Telecom
Segment Reporting Information [Line Items]
Revenue	$ 175,173	$ 117,959	$ 307,837	$ 224,439	$ 498,221	587,614
Total Assets					570,750	579,147
Capital Expenditures					11,109	8,831
Amortization and Depreciation					41,105	40,588
Renewables and Recovery Logistics
Segment Reporting Information [Line Items]
Revenue					114,020	68,910
Total Assets					90,638	55,370
Capital Expenditures					330	12,251
Amortization and Depreciation					11,588	5,259
Corporate
Segment Reporting Information [Line Items]
Total Assets					10,371	6,351
Capital Expenditures					1,379	2,015
Amortization and Depreciation					$ 982	$ 628

Segments and Related Informat_4

Segments and Related Information - Adjusted EDITDA (Details) - USD ($) $ in Thousands	3 Months Ended		6 Months Ended		12 Months Ended
	Jul. 02, 2022	Jul. 03, 2021	Jul. 02, 2022	Jul. 03, 2021	Dec. 31, 2021	Dec. 31, 2020
Segment Reporting Information [Line Items]
Adjusted EBITDA					$ 60,035	$ 13,139
Management fees					(889)	(518)
Transaction expenses					(3,826)	(988)
Loss on legal settlement					(2,600)
Change in fair value of contingent consideration					4,780	7,081
Impairment of goodwill	$ 0	$ 0	$ 0	$ 0	(52,487)	(28,802)
Depreciation and amortization					(53,675)	(46,475)
Interest expense	(13,085)	(11,227)	(25,428)	(21,138)	(50,477)	(37,659)
Loss on extinguishment of convertible notes		(2,436)		(2,436)	(2,436)
Net loss from continuing operations	$ (25,649)	$ (20,090)	(66,196)	$ (39,907)	(101,575)	(94,222)
Telecom
Segment Reporting Information [Line Items]
Adjusted EBITDA					32,542	2,409
Impairment of goodwill			$ (89,421)		(52,487)	52,487
Renewables and Recovery Logistics
Segment Reporting Information [Line Items]
Adjusted EBITDA					44,869	28,943
Corporate
Segment Reporting Information [Line Items]
Adjusted EBITDA					$ (17,376)	$ (18,213)

Segments and Related Informat_5

Segments and Related Information - Revenue by Service Offerings (Details) - USD ($) $ in Thousands	3 Months Ended		6 Months Ended		12 Months Ended
	Jul. 02, 2022	Jul. 03, 2021	Jul. 02, 2022	Jul. 03, 2021	Dec. 31, 2021	Dec. 31, 2020
Segment Reporting Information [Line Items]
Revenue	$ 184,222	$ 130,609	$ 332,383	$ 249,722	$ 612,241	$ 656,524
Telecom Wireless
Segment Reporting Information [Line Items]
Revenue					382,743	458,155
Telecom Wireline
Segment Reporting Information [Line Items]
Revenue					102,194	129,459
Telecom Power
Segment Reporting Information [Line Items]
Revenue					13,284
Renewables
Segment Reporting Information [Line Items]
Revenue					29,216
Recovery Logistics
Segment Reporting Information [Line Items]
Revenue					$ 84,804	$ 68,910

Segments and Related Informat_6

Segments and Related Information - Significant Customers (Details) - USD ($) $ in Thousands	3 Months Ended		6 Months Ended		12 Months Ended
	Jul. 02, 2022	Jul. 03, 2021	Jul. 02, 2022	Jul. 03, 2021	Dec. 31, 2021	Dec. 31, 2020
Concentration risk by customer
Revenue	$ 184,222	$ 130,609	$ 332,383	$ 249,722	$ 612,241	$ 656,524
Sales Revenue | Customer concentration risk | AT&T
Concentration risk by customer
Revenue					$ 249,389	$ 356,026
Credit Concentration percentage					41%	54%
Sales Revenue | Customer concentration risk | Entergy
Concentration risk by customer
Revenue					$ 69,268
Credit Concentration percentage					11%
Sales Revenue | Customer concentration risk | T-Mobile
Concentration risk by customer
Revenue					$ 78,442
Credit Concentration percentage					13%
Sales Revenue | Customer concentration risk | Verizon
Concentration risk by customer
Revenue					$ 72,584	$ 116,444
Credit Concentration percentage					12%	18%
Sales Revenue | Customer concentration risk | Total
Concentration risk by customer
Revenue					$ 469,683	$ 472,470
Credit Concentration percentage					77%	72%

Commitments and Contingencies_2

Commitments and Contingencies (Details) $ in Thousands	3 Months Ended	12 Months Ended
	Dec. 31, 2021 USD ($)	Dec. 31, 2021 USD ($) item	Dec. 31, 2020 USD ($)
Commitments and Contingencies.
Legal settlement expense	$ 2,600
Rental expense		$ 10,502	$ 12,407
Number of leases | item		6
Rent expense		$ 889	$ 681
Future minimum rental payments required under the operating lease agreements
2022	9,699	9,699
2023	7,124	7,124
2024	5,089	5,089
2025	3,013	3,013
2026	2,017	2,017
Thereafter	5,124	5,124
Total	$ 32,066	$ 32,066

Related Party Transactions (Det

Related Party Transactions (Details) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2021	Dec. 31, 2020
Related Party Transactions
Quarterly advisory fees	$ 125
Advisory Fees	$ 889	$ 518

Retirement Plan (Details)

Retirement Plan (Details) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2021	Dec. 31, 2020
Retirement Plan
Retirement plan contribution	$ 0	$ 0

Subsequent Events (Details)

Subsequent Events (Details) - USD ($)	Feb. 14, 2022	Jul. 02, 2022	Feb. 15, 2022	Dec. 31, 2021	Jun. 30, 2021	Dec. 31, 2020
Subsequent Event [Line Items]
Principal amount					$ 30,568,000
Class A Common Stock
Subsequent Event [Line Items]
Common Stock, Par or Stated Value Per Share		$ 0.0001		$ 0.0001		$ 0.0001
Class B Common stock
Subsequent Event [Line Items]
Common Stock, Par or Stated Value Per Share		$ 0.0001		$ 0.0001		$ 0.0001
Subsequent event | Blocker Merger
Subsequent Event [Line Items]
Number of shares right to receive	11,923,940
Subsequent event | QualTek Merger
Subsequent Event [Line Items]
Number of shares right to receive	18,764,898
Common Stock, Par or Stated Value Per Share	$ 0.0001
Number of shares issued/issuable in business combination	16,160,418
Cash available after payment of merger	$ 161,604,181
Principal amount	$ 124,685,000
Purchase price percentage	98%
Initial Conversion price	$ 10
Offering related expenses	$ 5,000,000
Subsequent event | QualTek Merger | February 2022 - Convertible Notes
Subsequent Event [Line Items]
Principal amount	$ 124,685,000
Subsequent event | QualTek Merger | Class A Common Stock
Subsequent Event [Line Items]
Common Stock, Par or Stated Value Per Share	$ 0.0001
Number of shares received with contribution	21,571,283
Subsequent event | QualTek Merger | Common Units
Subsequent Event [Line Items]
Number of shares received with contribution	16,160,418
Subsequent event | Blocker Owners and holders of QualTek Units
Subsequent Event [Line Items]
Equity Value	$ 294,318,544
Equity Interests issued as consideration for any acquisitions prior to the Closing	$ 10,000,000
Subsequent event | BCP AIV Investor Holdings-3, L.P | Class A Common Stock
Subsequent Event [Line Items]
Number of shares issued/issuable in business combination	3,642,750
Subsequent event | BCP Strategic AIV Investor Holdings-2, L.P | Class A Common Stock
Subsequent Event [Line Items]
Number of shares issued/issuable in business combination	4,184,290
Subsequent event | BCP QualTek Investor Holdings, L.P | Class A Common Stock
Subsequent Event [Line Items]
Number of shares issued/issuable in business combination	4,096,901
Subsequent event | BCP QualTek, LLC | Class B Common stock
Subsequent Event [Line Items]
Number of shares issued/issuable in business combination	11,780,782
Subsequent event | BCP QualTek, LLC | Common Units
Subsequent Event [Line Items]
Number of shares issued/issuable in business combination	11,780,782
Subsequent event | BCP QualTek II LLC,.
Subsequent Event [Line Items]
Acquisition debt	$ 30,557,501
Subsequent event | BCP QualTek II LLC,. | Class B Common stock
Subsequent Event [Line Items]
Number of shares issued/issuable in business combination	2,158,223
Subsequent event | BCP QualTek II LLC,. | Common Units
Subsequent Event [Line Items]
Number of shares issued/issuable in business combination	2,158,223
Subsequent event | QualTek Management HoldCo, LLC | Class B Common stock
Subsequent Event [Line Items]
Number of shares issued/issuable in business combination	4,825,893
Subsequent event | QualTek Management HoldCo, LLC | Common Units
Subsequent Event [Line Items]
Number of shares issued/issuable in business combination	4,825,893
Subsequent event | Revolving credit facility
Subsequent Event [Line Items]
Maximum availability	$ 103,500,000		$ 115,000,000

CONDENSED CONSOLIDATED BALANCE

CONDENSED CONSOLIDATED BALANCE SHEETS - USD ($) $ in Thousands	Jul. 02, 2022	Dec. 31, 2021	Dec. 31, 2020
Current assets:
Cash	$ 302	$ 606
Accounts receivable, net of allowance	243,135	201,845	$ 174,797
Inventories, net	11,010	5,409	5,765
Prepaid expenses	8,040	12,140	3,459
Other current assets	2,625	2,021	1,592
Current assets of discontinued operations	1,498	4,502	6,534
Total current assets	266,610	226,523	192,223
Property and equipment, net	54,729	50,682	33,794
Intangible assets, net	343,052	364,174	345,816
Goodwill	28,943	28,723	58,522
Other long-term assets	1,775	1,657
Total assets	695,109	671,759	640,868
Current liabilities:
Current portion of long-term debt and capital lease obligations	22,925	127,375	27,249
Current portion of contingent consideration	4,428	9,299
Accounts payable	83,010	60,726	55,749
Accrued expenses	40,484	52,986	65,172
Contract liabilities	15,344	14,773	14,945
Current liabilities of discontinued operations	32	2,048	3,365
Total current liabilities	166,223	267,207	176,448
Capital lease obligations, net of current portion		19,851	15,959
Capital lease obligations, net of current portion	20,149	19,851
Long-term debt, net of current portion and deferred financing fees	515,120	418,813
Contingent consideration, net of current portion	22,128	21,457
Distributions payable		11,409
Warrant liabilities	77
Tax receivable agreement liabilities	34,092
Total liabilities	757,789	738,737	611,234
Commitments and contingencies (Notes 8 and 16)
Deficit:
Preferred units, 00,000 units authorized, issued and outstanding as of April 2, 2022 and December 31, 2021			25,000
Common Stock		1	1
Additional paid in capital		252,593	208,322
Accumulated deficit	(206,690)	(320,080)	(204,086)
Noncontrolling interest	(34,430)
Accumulated other comprehensive income		507	396
Total deficit	(62,680)	(66,978)	29,634
Total liabilities and deficit	695,109	671,759	640,868
Class A Common Stock
Deficit:
Common Stock	2	1	$ 1
Class B Common stock
Deficit:
Common Stock	3	1
Additional paid in capital	$ 178,435	$ 252,593

CONDENSED CONSOLIDATED BALANC_2

CONDENSED CONSOLIDATED BALANCE SHEETS (Parenthetical) - $ / shares	Jul. 02, 2022	Dec. 31, 2021	Dec. 31, 2020
Class A Common Stock
Common stock par value	$ 0.0001	$ 0.0001	$ 0.0001
Common stock authorized	500,000,000	11,923,941	500,000,000
Common stock issued	24,446,284	11,923,941	10,989,751
Common stock outstanding	24,446,284	11,923,941	10,989,751
Class B Common stock
Common stock par value	$ 0.0001	$ 0.0001	$ 0.0001
Common stock authorized	500,000,000	13,085,488	500,000,000
Common stock issued	26,663,575	13,085,488	11,173,776
Common stock outstanding	26,663,575	13,085,488	11,173,776

CONDENSED CONSOLIDATED STATEMEN

CONDENSED CONSOLIDATED STATEMENTS OF OPERATIONS AND COMPREHENSIVE LOSS - USD ($) $ in Thousands	3 Months Ended		6 Months Ended
	Jul. 02, 2022	Jul. 03, 2021	Jul. 02, 2022	Jul. 03, 2021
Revenue	$ 184,222	$ 130,609	$ 332,383	$ 249,722
Costs and expenses:
Cost of revenues	164,180	111,828	296,285	215,339
General and administrative	16,637	11,396	38,778	23,923
Transaction expenses	1,320	903	10,588	1,452
Depreciation and amortization	14,794	13,023	29,560	25,645
Total costs and expenses	196,931	137,150	375,211	266,359
Loss from operations	(12,709)	(6,541)	(42,828)	(16,637)
Other income (expense):
Gain on sale/ disposal of property and equipment	145	114	2,060	304
Interest expense	(13,085)	(11,227)	(25,428)	(21,138)
Loss on extinguishment of convertible notes		(2,436)		(2,436)
Total other expense	(12,940)	(13,549)	(23,368)	(23,270)
Loss from continuing operations	(25,649)	(20,090)	(66,196)	(39,907)
Loss from discontinued operations		(1,740)		(3,129)
Net loss	(25,649)	(21,830)	(66,196)	(43,036)
Less: Net loss attributable to noncontrolling interests	13,931		49,478
Net loss attributable to QualTek Services Inc.	(11,718)	(21,830)	(16,718)	(43,036)
Other comprehensive income (loss):
Foreign currency translation adjustments		(13)		172
Comprehensive loss	$ (11,718)	$ (21,843)	$ (16,718)	$ (42,864)
Earnings per share:
Net loss per share - diluted	$ (0.50)
Net loss per share - continuing operations - basic	(0.48)	$ (1.75)		$ (3.52)
Net loss per share - continuing operations - diluted	$ (0.50)	(1.75)		(3.52)
Net loss per share - discontinued operations - basic		(0.15)		(0.27)
Net loss per share - discontinued operations - diluted		$ (0.15)		$ (0.27)
Weighted average common shares outstanding - basic	22,171,350	11,923,941		11,797,013
Class A and B Common Stock
Earnings per share:
Weighted average common shares outstanding - diluted	44,998,748		44,998,748
Class A Common Stock
Earnings per share:
Net loss per share - continuing operations - basic		$ (1.75)		$ (3.52)
Net loss per share - continuing operations - diluted	$ (1.73)			(3.52)
Net loss per share - discontinued operations - basic		$ (0.15)		(0.27)
Net loss per share - discontinued operations - diluted	$ (0.16)			$ (0.27)
Weighted average common shares outstanding - basic	22,171,350
Weighted average common shares outstanding - diluted	44,998,748	11,923,941		11,797,013

CONDENSED CONSOLIDATED STATEM_2

CONDENSED CONSOLIDATED STATEMENTS OF CHANGES IN EQUITY - USD ($)	Class A Common Stock Common stock	Class B Common stock Common stock	Preferred Shares	Additional paid in capital. Adoption of ASU 2020-06	Additional paid in capital.	Accumulated Deficit Adoption of ASU 2020-06	Accumulated Deficit	Accumulated Other Comprehensive Income	Noncontrolling Interest	Adoption of ASU 2020-06	Total
Beginning Balance (in shares) at Dec. 31, 2019	10,989,751	11,173,776	25,000
Other comprehensive income								$ 239,000			$ 239,000
Ending Balance at Dec. 31, 2020	$ 1,000	$ 1,000	$ 25,000,000		$ 208,322,000		$ (204,086,000)	396,000			29,634,000
Ending Balance (in shares) at Dec. 31, 2020	10,989,751	11,173,776	25,000
Issuance of Common Stock					15,000,000						15,000,000
Issuance of Common Stock (in shares)	934,190	683,344
Issuance of Common Stock - non-return					367,000						367,000
Beneficial conversion feature on convertible notes					4,946,000						4,946,000
Business Combination / Acquisition					2,000,000						2,000,000
Business Combination / Acquisition (in shares)		176,978
Other comprehensive income								172,000			172,000
Net loss							(21,206,000)				(21,206,000)
Ending Balance at Apr. 03, 2021	$ 1,000	$ 1,000	$ 25,000,000		230,635,000		(225,292,000)	568,000			30,913,000
Ending Balance (in shares) at Apr. 03, 2021	11,923,941	12,034,098	25,000
Beginning Balance at Dec. 31, 2020	$ 1,000	$ 1,000	$ 25,000,000		208,322,000		(204,086,000)	396,000			29,634,000
Beginning Balance (in shares) at Dec. 31, 2020	10,989,751	11,173,776	25,000
Net loss											(43,036,000)
Ending Balance at Jul. 03, 2021	$ 1,000	$ 1,000			242,593,000		(252,690,000)	568,000			(9,527,000)
Ending Balance (in shares) at Jul. 03, 2021	11,923,941	12,034,098
Beginning Balance at Dec. 31, 2020	$ 1,000	$ 1,000	$ 25,000,000		208,322,000		(204,086,000)	396,000			29,634,000
Beginning Balance (in shares) at Dec. 31, 2020	10,989,751	11,173,776	25,000
Issuance of Common Stock		$ 683,344			15,000,000						15,000,000
Issuance of Common Stock (in shares)	934,190
Business Combination / Acquisition		1,228,368			12,000,000						12,000,000
Other comprehensive income								111,000			111,000
Ending Balance at Dec. 31, 2021	$ 1,000	$ 1,000		$ (12,270,000)	252,593,000	$ 8,861,000	(320,080,000)	507,000		$ (3,409,000)	(66,978,000)
Ending Balance (in shares) at Dec. 31, 2021	11,923,941	13,085,488
Beginning Balance at Apr. 03, 2021	$ 1,000	$ 1,000	$ 25,000,000		230,635,000		(225,292,000)	568,000			30,913,000
Beginning Balance (in shares) at Apr. 03, 2021	11,923,941	12,034,098	25,000
Beneficial conversion feature on convertible notes					11,958,000						11,958,000
Paid in kind preferred share distribution			$ 5,568,000				(5,568,000)
Preferred shares exchanged for convertible notes			$ (30,568,000)								(30,568,000)
Preferred shares exchanged for convertible notes (in shares)			(25,000)
Net loss							(21,830,000)				(21,830,000)
Ending Balance at Jul. 03, 2021	$ 1,000	$ 1,000			242,593,000		(252,690,000)	568,000			(9,527,000)
Ending Balance (in shares) at Jul. 03, 2021	11,923,941	12,034,098
Beginning Balance at Dec. 31, 2021	$ 1,000	$ 1,000		(12,270,000)	252,593,000	8,861,000	(320,080,000)	507,000		(3,409,000)	(66,978,000)
Beginning Balance (in shares) at Dec. 31, 2021	11,923,941	13,085,488
Share based compensation					6,711,000						6,711,000
Share based compensation (in shares)		462,572
Business Combination / Acquisition	$ 1,000	$ 2,000			(35,621,000)		121,247,000	(507,000)	$ 15,048,000		100,170,000
Business Combination / Acquisition (in shares)	12,522,343	13,115,515
Tax receivable agreement liability					(34,092,000)						(34,092,000)
Net loss							(5,000,000)		(35,547,000)		(40,547,000)
Ending Balance at Apr. 02, 2022	$ 2,000	$ 3,000			177,321,000		(194,972,000)		(20,499,000)		(38,145,000)
Ending Balance (in shares) at Apr. 02, 2022	24,446,284	26,663,575
Beginning Balance at Dec. 31, 2021	$ 1,000	$ 1,000		$ (12,270,000)	252,593,000	$ 8,861,000	(320,080,000)	$ 507,000		$ (3,409,000)	(66,978,000)
Beginning Balance (in shares) at Dec. 31, 2021	11,923,941	13,085,488
Net loss											(66,196,000)
Ending Balance at Jul. 02, 2022	$ 2,000	$ 3,000			178,435,000		(206,690,000)		(34,430,000)		(62,680,000)
Ending Balance (in shares) at Jul. 02, 2022	24,446,284	26,663,575
Beginning Balance at Apr. 02, 2022	$ 2,000	$ 3,000			177,321,000		(194,972,000)		(20,499,000)		(38,145,000)
Beginning Balance (in shares) at Apr. 02, 2022	24,446,284	26,663,575
Share based compensation					1,114,000						1,114,000
Net loss							(11,718,000)		(13,931,000)		(25,649,000)
Ending Balance at Jul. 02, 2022	$ 2,000	$ 3,000			$ 178,435,000		$ (206,690,000)		$ (34,430,000)		$ (62,680,000)
Ending Balance (in shares) at Jul. 02, 2022	24,446,284	26,663,575

CONDENSED CONSOLIDATED STATEM_3

CONDENSED CONSOLIDATED STATEMENTS OF CASH FLOWS - USD ($) $ in Thousands	3 Months Ended		6 Months Ended		12 Months Ended
	Jul. 02, 2022	Jul. 03, 2021	Jul. 02, 2022	Jul. 03, 2021	Dec. 31, 2021	Dec. 31, 2020
Cash flows from operating activities:
Net loss	$ (25,649)	$ (21,830)	$ (66,196)	$ (43,036)
Loss from discontinued operations		1,740		3,129
Adjustments:
Depreciation, amortization and accretion of debt discount			29,560	28,525
Impairment of goodwill	0	0	0	0	$ 52,487	$ 28,802
Loss on extinguishment of convertible notes		2,436		2,436	2,436
Amortization of debt issuance costs	1,241	810	2,945	1,682	4,795	3,090
Share based compensation	1,114		7,825
Provision for bad debt expense			(879)	782
Gain on disposal of property and equipment	(145)	(114)	(2,060)	(304)	(587)	(729)
Changes in assets and liabilities:
Accounts receivable			(40,409)	17,931	(11,638)	52,524
Inventories			(5,601)	352	514	2,111
Prepaid expenses and other assets			3,584	(3,319)	(8,627)	(262)
Accounts payable and accrued liabilities			11,927	(17,809)	(14,042)	(16,244)
Contract liabilities			571	(2,526)	(2,595)	(3,525)
Net cash used in operating activities from continuing operations			(58,733)	(12,157)	(17,011)	14,557
Net cash used in operating activities from discontinued operations				(1,774)	(931)	(1,100)
Net cash used in operating activities			(58,733)	(13,931)	(17,942)	13,457
Cash flows from investing activities:
Purchases of property and equipment			(2,593)	(1,569)	(3,014)	(4,808)
Proceeds from sale of property and equipment			2,531	420	833	881
Acquisition of businesses, net of cash acquired (see Note 4)				(20,059)
Net cash used in investing activities from continuing operations			(62)	(21,208)	(48,030)	(3,927)
Net cash used in investing activities			(62)	(21,208)	(43,532)	(3,963)
Cash flows from financing activities:
Proceeds from line of credit			351,173	291,673	27,796	13,283
Repayment of line of credit			(373,100)	(266,566)
Proceeds from convertible notes-related party				44,400
Proceeds from senior unsecured convertible notes			124,685		44,400
Repayment of long-term debt			(4,782)	(4,782)	(9,564)	(9,564)
Repayment of acquisition debt			(34,718)
Repayment of promissory note			(500)
Payments for financing fees			(8,928)	(2,220)	(2,295)	(113)
Payments of capital leases			(7,955)	(4,610)
Proceeds from issuance of common stock			36,948		15,367
Proceeds from issuance of preferred units				15,367
Payments for equity issuance costs			(24,999)
Tax distributions to members			(128)
Net cash provided by financing activities from continuing operations			57,696	73,262	66,119	(8,751)
Net cash used in financing activities from discontinued operations			(14)	(482)	(2,746)	(961)
Net cash provided by financing activities			57,682	72,780	63,373	(9,712)
Effect of foreign currency exchange rate (translation) on cash			(310)	(13)	83	59
Net (decrease) increase in cash			(1,423)	37,628	1,982	(159)
Cash - Beginning of period			2,151	169	169	328
Cash - End of period	728	37,797	728	37,797	2,151	169
Balances included in the condensed consolidated balance sheets:
Cash	302	37,218	302	37,218	606
Cash included in current assets of discontinued operations	426	579	426	579	1,545	93
Cash at end of period	$ 728	$ 37,797	728	37,797	2,151	169
Cash paid for:
Interest from continuing operations			24,646	16,142
Interest from discontinued operations				33	$ 195	$ 189
Non-cash investing and financing activities:
Assets acquired under capital leases from continuing operations			$ 9,463	$ 162

Nature of Business and Summar_8

Nature of Business and Summary of Significant Accounting Policies	6 Months Ended
	Jul. 02, 2022
Nature of Business and Summary of Significant Accounting Policies
Nature of Business and Summary of Significant Accounting Policies	Note 1. Nature of Business and Summary of Significant Accounting Policies This summary of significant accounting policies of QualTek Services Inc. (f/k/a Roth CH Acquisition III Co. (“ROCR”)) (collectively with its consolidated subsidiaries, “QualTek”, the “Company”, “we”, “our”, or “us”) is presented to assist in understanding the Company’s unaudited condensed consolidated financial statements (financial statements). The financial statements and notes are the responsibility of the Company’s management, who is responsible for their integrity and objectivity. Nature of Business: We operate in two reportable segments, which reflects the way performance is assessed and resources are allocated by our Chief Executive Officer, who is our chief operating decision maker. Our Telecom segment provides engineering, construction, installation, network design, project management, site acquisition and maintenance services to major telecommunication carriers, cable providers and utility companies in various locations in the United States. Our Renewables and Recovery Logistics segment provides businesses with continuity and disaster recovery operations as well as new fiber optic construction services and maintenance and repair services for telecommunications, renewable energy, commercial and utilities customers across the United States. On February 14, 2022, QualTek Services Inc. closed its business combination (the “Business Combination”) with QualTek HoldCo, LLC (“QualTek HoldCo”) (f/k/a BCP QualTek HoldCo, LLC), a Delaware limited liability company (“BCP QualTek”) (the “Closing”), pursuant to that certain Business Combination Agreement (the “Business Combination Agreement”) dated as of June 16, 2021, by and among (i) ROCR, (ii) Roth CH III Blocker Merger Sub, LLC, a Delaware limited liability company and wholly-owned subsidiary of ROCR (“Blocker Merger Sub”), (iii) BCP QualTek Investors, LLC, a Delaware limited liability company (the “Blocker”), (iv) Roth CH III Merger Sub, LLC, a Delaware limited liability company and wholly-owned subsidiary of ROCR (“Company Merger Sub”), (v) BCP QualTek and (vi) BCP QualTek, LLC, a Delaware limited liability company, solely in its capacity as representative of the Blocker’s equityholders and BCP QualTek’s equityholders. The cumulative value of the merger consideration in the Business Combination was $306,888 thousand. Blocker Merger Sub merged with and into the Blocker (the “Blocker Merger”), resulting in the equity interests of the Blocker being converted into the right to receive 11,924 thousand shares of Class A common stock of the Company (the “Class A Common Stock”), and the owners of such equity interests in the Blocker (the “Blocker Owners”) being entitled to such shares of Class A Common Stock at the Closing, and thereafter, the surviving blocker merged with and into ROCR, with ROCR as the surviving company (the “Buyer Merger”), resulting in the cancellation of the equity interests of the surviving blocker and ROCR directly owning all of the units of QualTek HoldCo (the “QualTek Units”) previously held by the Blocker. Immediately following the Buyer Merger, Company Merger Sub merged with and into QualTek HoldCo, with QualTek HoldCo as the surviving company (the “QualTek Merger”), resulting in (i) QualTek HoldCo becoming a subsidiary of ROCR, (ii) the QualTek Units (excluding those held by the Blocker and ROCR) being converted into the right to receive 18,765 thousand shares of Class B common stock, par value $0.0001 per share (the “Class B Common Stock” and, together with the Class A Common Stock, the “Common Stock”) and the holders of QualTek Units being entitled to such shares of Class B Common Stock at the Closing, (iii) the QualTek Units held by ROCR being converted into the right to receive a number of common units of QualTek HoldCo (the “Common Units”) equal to the number of shares of Class A Common Stock issued and outstanding (i.e., 21,571 thousand QualTek Units), less the number of Common Units received in connection with the contribution described immediately below (i.e., 16,160 thousand QualTek Units). With respect to the portion of merger consideration to which the Blocker Owners and holders of QualTek Units were entitled as described above, the cumulative value of such merger consideration equaled the Equity Value. The “Equity Value” is the sum of (i) $294,319 thousand, plus (ii) the value of any Equity Interests of the Company issued as consideration for any acquisitions by the Company prior to the Closing (i.e., $10,000 thousand), plus (iii) the amount of interest accrued on that certain convertible promissory note (see Note 8-Debt and Capital Lease Obligations) in an aggregate principal amount of $30,558 thousand issued by the Company to BCP QualTek II in exchange for all of BCP QualTek II’s Class B Units. No portion of the merger consideration was paid in cash. The foregoing represents the total consideration to be paid to the Blocker Owners and holders of QualTek Units in connection with the Business Combination. The Company contributed, as a capital contribution in exchange for a portion of the QualTek Units it acquired in the QualTek Merger (i.e., 16,160 thousand QualTek Units), $161,604 thousand, representing the amount of cash available after payment of the merger consideration under the Business Combination Agreement, which was used in part by QualTek or its Subsidiaries to pay the transaction expenses under the Business Combination Agreement. On February 14, 2022, in connection with the Closing of the Business Combination, the Company: - entered into an indenture (the “Indenture”) with Wilmington Trust, National Association, as trustee, and certain guarantors party thereto, including, among others, certain subsidiaries of the Company, in respect of $124,685 thousand in aggregate principal amount of senior unsecured convertible notes due 2027 (“Convertible Notes”, see Note 8 — Debt and Capital Lease Obligations) that were issued to certain investors (collectively, the “Convertible Note Investors”). The Convertible Notes were purchased by the Convertible Note Investors pursuant to certain convertible note subscription agreements, dated as of February 14, 2022, between the Company and each of the Convertible Note Investors (collectively, the “Convertible Note Subscription Agreements”); - received $35,915 thousand in aggregate consideration from Private Investment in Public Equity (“PIPE”) Subscribers Investors in exchange for 3,989 thousand shares of Class A common stock, pursuant to PIPE Subscription Agreements (“PIPE Financing”); - received $1,033 thousand from ROCR at closing, comprised of $1,004 thousand from the trust account for 100 thousand shares that were not redeemed by the public shareholders and $29 thousand of cash from ROCR’s closing balance sheet; - issued 2,275 thousand shares of Class A Common Stock (“Blocker Owner Earnout Shares”) and 3,836 thousand shares of Class B Common Stock (“Earnout Voting Shares”) (collectively, the “Earnout Shares”) that are subject to certain restriction on transfer and voting and potential forfeiture pending the achievement of the earnout targets (see Note 1- Nature of Business and Summary of Significant Accounting Policies); - converted Convertible notes – June 2021 (see Note 8-Debt and Capital Lease Obligations) into 2,875 thousand shares of Class A common stock and 4,063 thousand shares of Class B common stock; - assumed 2,875 thousand Public Warrants and 102 thousand Private Placement Warrants sold by ROCR as part of its initial public offering; - fully repaid $34,718 thousand of acquisition debt (see Note 8-Debt and Capital Lease Obligations) plus accrued interest with the proceeds from the transaction; - paid down $73,000 thousand of debt associated with the line of credit (see Note 8-Debt and Capital Lease Obligations); - paid down $500 thousand of ROCR’s promissory note; and - pursuant to the Tax Receivable Agreement (“TRA”) entered into by and between the Company, QualTek HoldCo, LLC, the TRA Holders (as defined in the TRA) and the TRA Holder Representative (as defined in the TRA), the Company will be required to pay the TRA Holders 85% of the amount of savings, if any, that the Company is deemed to realize in certain circumstances as a result of certain tax attributes that exist following the Business Combination and that are created thereafter, including as a result of payments made under the TRA. Refer to Note 14-Tax Receivable Agreement regarding the disclosures of the impact of the TRA as of the Closing Date and as of July 2, 2022. The Business Combination is accounted for as a reverse recapitalization in accordance with accounting principles generally accepted in the United States of America (“GAAP”) with QualTek HoldCo treated as the accounting acquirer. Accordingly, our consolidated financial statements represent a continuation of the financial statements of QualTek HoldCo with net assets of QualTek Services Inc. stated at historical cost. Following the closing of the Business Combination, the combined company is organized in an “Up-C” structure in which QualTek Services Inc. became the sole managing member of QualTek HoldCo and therefore, operates and controls all of the business and affairs of QualTek HoldCo. Accordingly, QualTek Services Inc. consolidates the financial results of QualTek HoldCo, and reports a non-controlling interest in its consolidated financial statements representing the economic interest in QualTek HoldCo owned by the members, other than the Blocker, of QualTek HoldCo referred to as the “Flow-Through Sellers.” As of July 2, 2022, the Company owned an economic interest of approximately 45% in QualTek HoldCo. The remaining approximately 55% economic interest is owned by the Flow-Through Sellers. Summary of Significant Accounting Policies: Stock-Based Compensation: Compensation - Stock Compensation ​ Basis of Presentation: These unaudited condensed consolidated financial statements include all adjustments (consisting of normal recurring adjustments) that management considers necessary for a fair statement of the Company’s results of operations, comprehensive loss, financial condition, cash flows and stockholders’ equity for the interim periods presented. Interim results are not necessarily indicative of the results to be expected for the full year. For the six months ended July 2, 2022, these unaudited condensed consolidated financial statements reflect the consolidated results of operations, comprehensive loss, cash flows and changes in equity of QualTek HoldCo and its wholly-owned subsidiaries for the period of January 1, 2022 through February 14, 2022, the Closing Date of the Business Combination, and the consolidated results of operations, comprehensive loss, cash flows and changes in stockholders’ equity of QualTek Services Inc. for the period of February 14, 2022 through July 2, 2022. The condensed consolidated balance sheet at July 2, 2022 presents the financial condition of QualTek Services Inc. and its consolidated subsidiary, QualTek HoldCo and its wholly-owned subsidiaries, and reflects the initial recording of the assets and liabilities of QualTek Services Inc. at their historical cost. All intercompany balances and transactions of QualTek HoldCo prior to the Business Combination have been eliminated. All intercompany balances and transactions of QualTek Services Inc. after the Business Combination have been eliminated. For the three and six months ended July 3, 2021, these unaudited condensed consolidated financial statements present the consolidated results of operations, comprehensive loss, cash flows and changes in equity of QualTek HoldCo. The consolidated balance sheet as of December 31, 2021 presents the financial condition of QualTek HoldCo and its wholly-owned subsidiaries. All intercompany balances and transactions of QualTek HoldCo have been eliminated. Principles of Consolidation: For the periods prior to the Business Combination, the consolidated financial statements of the Company comprise the accounts of QualTek HoldCo and its wholly-owned subsidiaries. All intercompany accounts and transactions among QualTek HoldCo and its consolidated subsidiaries were eliminated. Emerging Growth Company: Further, Section 102(b)(l) of the JOBS Act exempts emerging growth companies from being required to comply with new or revised financial accounting standards until private companies (that is, those that have not had a Securities Act registration statement declared effective or do not have a class of securities registered under the Exchange Act) are required to comply with the new or revised financial accounting standards. The JOBS Act provides that a company can elect to opt out of the extended transition period and comply with the requirements that apply to non-emerging growth companies but any such election to opt out is irrevocable. The Company has elected not to opt out of such extended transition period which means that when a standard is issued or revised and it has different application dates for public or private companies, the Company, as an EGC, can adopt the new or revised standard at the time private companies adopt the new or revised standard. This may make comparison of the Company’s consolidated financial statements with another public company which is neither an EGC nor an EGC which has opted out of using the extended transition period difficult or impossible because of the potential differences in accounting standards used. Use of Estimates: Noncontrolling Interests: Income Taxes: Following the Business Combination, the Company is subject to income taxes at the U.S. federal, state, and local levels for income tax purposes, including with respect to its allocable share of any taxable income and other separately stated items of QualTek HoldCo. Income taxes are accounted for using the asset and liability method of accounting. Under this method, deferred tax assets and liabilities are recognized for the expected future tax consequence on differences between the carrying amounts of assets and liabilities and their respective tax basis, using tax rates in effect for the year in which the differences are expected to reverse. The effect on deferred assets and liabilities of a change in tax rates is recognized in income in the period when the change is enacted. Deferred tax assets are reduced by a valuation allowance when it is “more-likely-than-not” that some portion or all of the deferred tax assets will not be realized. The realization of the deferred tax assets is dependent on the amount of future taxable income. Tax Receivable Agreement Liability: Basic and Diluted Loss Per Share: Warrant Accounting: Distinguishing Liabilities from Equity For issued or modified warrants that meet all of the criteria for equity classification, the warrants are required to be recorded as a component of additional paid-in capital at the time of issuance. The Company recorded the Public Warrants assumed as part of the Business Combination as equity (see Note 11-Equity). For issued or modified warrants that do not meet all the criteria for equity classification, the warrants are required to be recorded at their initial fair value on the date of issuance, and each balance sheet date thereafter. Changes in the estimated fair value of the warrants are recognized as a non-cash gain or loss on the consolidated statements of operations. The Company recorded the Private Placement Warrants assumed as part of the Business Combination as a liability. The fair value of the Private Placement Warrants (see Note 9-Warrants) was estimated using Black-Scholes call option model (see Note 10-Fair Value Measurements). Earnout Shares: The Earnout Shares are considered legally issued and outstanding shares of common stock subject to restrictions on transfer and voting and potential forfeiture pending the achievement of the earnout targets described above. The Company evaluated the Earnout Shares and concluded that they meet the criteria for equity classification under ASC 815-40. The Earnout Shares were classified in stockholders’ equity, recognized at fair value upon the closing of the Business Combination and will not be subsequently remeasured. Convertible Instruments: Public business entities should apply the amendments in ASU 2020-06 for fiscal years beginning after December 15, 2021, including interim periods within those fiscal years, with early adoption permitted but no earlier than fiscal years beginning after December 15, 2020. For nonpublic business entities, ASU 2020-06 is effective for fiscal years beginning after December 15, 2023, including interim periods within those fiscal years, with early adoption permitted but no earlier than fiscal years beginning after December 15, 2020. The Company, as an EGC, is allowed the extended transition period offered to nonpublic business entities and is not required to apply this new standard until fiscal years beginning after December 15, 2023. Adoption of the standard requires using either a modified retrospective or a full retrospective approach. Effective January 1, 2022, the Company early adopted ASU 2020-06 using the modified retrospective method which enables entities to apply the transition requirements in this ASU at the effective date of ASU 2020-06 (rather than as of the earliest comparative period presented) with the effect of initially adopting ASU 2020-06 recognized as a cumulative-effect adjustment to accumulated deficit on the first day of the period adopted. Therefore, this transition method applies the amendments in ASU 2020-06 to outstanding financial instruments as of the beginning of the fiscal year of adoption (January 1, 2022), with the cumulative effect of the change recognized as an adjustment to the opening balance of accumulated deficit as of the date of adoption. The Company applied ASU-2020-06 to all outstanding financial instruments as of January 1, 2022 (the date of adoption of ASU 2020-06). The Convertible Notes-June 2021 (see in Note 8-Debt and Capital Lease Obligations) issued on June 16, 2021 was the only outstanding financial instrument affected by this new accounting standard as of January 1, 2022. Therefore the application of ASU-2020-06 to this convertible note payable was used to determine the cumulative effect of the adoption of the new accounting standard (see Note 8-Debt and Capital Lease Obligations). Transaction Costs: Recent accounting pronouncements: Leases (Topic 842) In June 2016, the FASB issued ASU No. 2016-13, Financial Instruments — Credit Losses (Topic 326) In October 2021, the FASB issued ASU 2021-08, Business Combinations (Topic 805)—Accounting for Contract Assets and Contract Liabilities from Contracts with Customers Revenue from Contracts with Customers Risks and uncertainties: It is unknown how long the adverse conditions associated with the coronavirus will last and what the complete financial effect will be to the Company.

Earnings Per Share_2

Earnings Per Share	6 Months Ended	12 Months Ended
	Jul. 02, 2022	Dec. 31, 2021
Earnings Per Share
Earnings Per Share	Note 2. Earnings Per Share Prior to the Business Combination, the QualTek HoldCo membership structure included Class A Units, Preferred Class B Units, and Class P Units with only Class A Units outstanding upon the Closing of the Business Combination. The Company analyzed the calculation of net loss per unit for periods prior to the Business Combination and determined that it resulted in values that would not be meaningful to the users of these unaudited condensed consolidated financial statements. Therefore, loss per unit information has not been presented for the three months ended April 3, 2021. The basic and diluted loss per share for the six months ended July 2, 2022 represents only the period from February 14, 2022 to July 2, 2022. The Company calculated the basic and diluted loss per share for the period following the Business Combination under the two-class method. The Earnout Shares are considered legally issued and outstanding shares of Class A and Class B common stock, subject to restrictions on transfer and voting. The Blocker Owner Earnout Shares are entitled to receive, ratably with the other outstanding Class A common stock, dividends, and other distributions prior to vesting. The Earnout Voting Shares have only voting rights and therefore are not entitled to receive any distributions. The basic and diluted net loss per share is presented in conformity with the two-class method required for participating securities, as the Blocker Owner Earnout Shares are considered participating securities. The net loss per share amounts is the same for Class A common stock and the Blocker Owner Earnout Shares because the holders of each are legally entitled to equal per share earnings, losses, and distributions, whether through dividends or liquidation. Shares of Class B common stock do not participate in the earnings or losses of the Company and, therefore, are not participating securities. As such, a separate presentation of basic and diluted earnings per share of Class B common stock under the two-class method has not been presented. The basic loss per share was computed by dividing net loss attributable to common shareholders for the period subsequent to the Business Combination by the weighted average number of shares of Class A common stock outstanding for the same period. Diluted loss per share was computed in a manner consistent with that of basic loss per share while giving effect to all shares of potentially dilutive common stock that were outstanding during the period. The following tables present the calculation of basic and diluted loss per share for the three months ended July 2, 2022 and for the period from February 14, 2022 to July 2, 2022 following the Business Combination when the Company had Class A common stock outstanding (in thousands, except share and per share data): ​ ​ ​ ​ ​ ​ ​ ​ Basic: ​ ​ ​ ​ ​ ​ ​ Three months ended February 14, 2022 through ​ July 2, 2022 July 2, 2022 ​ ​ ​ ​ ​ ​ ​ Numerator: ​ ​ Net loss ​ $ (25,649) ​ $ (36,593) Less: Loss attributable to noncontrolling interests ​ (13,931) ​ (19,947) Net loss attributable to QualTek Services, Inc. ​ (11,718) ​ (16,646) Less: Loss attributable to participating securities ​ (1,084) ​ (1,549) Net loss attributable to Class A common shareholders, basic ​ $ (10,634) ​ $ (15,097) ​ ​ ​ ​ ​ ​ ​ Denominator: ​ ​ Weighted average Class A common shares outstanding ​ 24,446,284 ​ 24,446,284 Less: weighted average unvested Blocker Owner Earnout Shares outstanding ​ (2,274,934) ​ (2,274,934) Weighted average Class A common shares outstanding, basic ​ 22,171,350 ​ 22,171,350 ​ ​ ​ ​ ​ ​ ​ Net loss per share - basic ​ $ (0.48) ​ $ (0.68) ​ ​ ​ ​ ​ ​ ​ ​ Diluted: ​ ​ ​ ​ Three months ended ​ February 14, 2022 through ​ ​ July 2, 2022 ​ July 2, 2022 ​ ​ ​ ​ ​ ​ ​ Numerator: ​ ​ Net loss ​ $ (25,649) ​ $ (36,593) Less: Loss attributable to noncontrolling interests ​ (2,009) ​ (2,875) Net loss attributable to Class A and B common shareholders, diluted ​ (23,640) ​ (33,718) Less: Loss attributable to participating securities ​ (1,134) ​ (1,622) Net loss attributable to Class A common shareholders, diluted ​ $ (22,506) ​ $ (32,096) ​ ​ ​ ​ ​ ​ ​ Denominator: ​ ​ Weighted average Class A common shares outstanding ​ 24,446,284 ​ 24,446,284 Less: weighted average unvested Blocker Owner Earnout Shares outstanding ​ (2,274,934) ​ (2,274,934) Add: Weighted-average Class B common shares if converted to Class A common shares outstanding (excluding Earnout Voting shares) ​ 22,827,398 ​ 22,827,398 Weighted average Class A and B common shares outstanding, diluted ​ 44,998,748 ​ 44,998,748 ​ ​ ​ ​ ​ ​ ​ Net loss per share - diluted ​ $ (0.50) ​ $ (0.71) ​ The unaudited condensed consolidated statements of operations and comprehensive loss reflect a net loss in the period presented and therefore the effect of the following securities are not included in the calculation of diluted loss per share as including them would have had an anti-dilutive effect: ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ Three months ended ​ February 14, 2022 through ​ ​ July 2, 2022 ​ July 2, 2022 Excluded from the calculation (1) ​ Stock options 5,161,375 ​ 5,161,375 Private Placement Warrants 101,992 ​ 101,992 Public Warrants 2,874,979 ​ 2,874,979 Convertible Notes 12,468,500 ​ 12,468,500 Total potentially dilutive shares excluded from calculation 20,606,846 ​ 20,606,846 (1) ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ Three months ended Six months ended ​ July 3, 2021 ​ July 3, 2021 Numerator ​ ​ ​ ​ ​ ​ Loss from continuing operations ​ $ (20,090) ​ $ (39,907) Loss from discontinued operations ​ ​ (1,740) ​ ​ (3,129) Net loss ​ ​ (21,830) ​ ​ (43,036) Less: accrued preferred return ​ ​ 738 ​ ​ 1,638 Net loss attributable to Class A common shareholders - basic and diluted ​ $ (22,568) ​ $ (44,674) ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ Denominator ​ ​ ​ ​ ​ ​ Weighted average Class A common shares outstanding - basic and diluted ​ ​ 11,923,941 ​ ​ 11,797,013 ​ ​ ​ ​ ​ ​ ​ Continuing operations - Class A - basic and diluted ​ $ (1.75) ​ $ (3.52) Discontinued operations - Class A - basic and diluted ​ $ (0.15) ​ $ (0.27) Net loss - Class A - basic and diluted ​ $ (1.90) ​ $ (3.79) ​ ​ ​ ​ ​ ​ ​ ​ Three months ended ​ Six months ended ​ ​ July 3, 2021 ​ July 3, 2021 Excluded from the calculation ​ ​ ​ ​ Class B common stock ​ 12,034,098 ​ 12,034,098 Pre-PIPE Notes ​ 3,322,361 ​ 3,322,361 Total potentially dilutive shares excluded from calculation ​ 15,356,459 ​ 15,356,459 ​	Note 2. Earnings Per Share The Company calculated the basic and diluted net loss per share for the years ended December 21, 2021 and 2020. Shares of Class B common stock do not participate in the earnings or losses of the Company and, therefore, are not participating securities. As such, a separate presentation of basic and diluted net loss per share of Class B common stock under the two-class method has not been presented. Basic net loss per share was computed by dividing net loss attributable to Class A common shareholders by the weighted average number of shares of Class A common stock outstanding for the same period. Diluted net loss per share was computed in a manner consistent with that of basic net loss per share while giving effect to all shares of potentially dilutive common stock that were outstanding during the periods. The performance-based Class P units (issued under the historical capital structure of BCP QualTek Holdco, LLC prior to the close of the Business Combination) are omitted from the calculation of diluted earnings per share as it is determined that the performance criteria have not been met at December 31, 2021 and 2020. See Note 10 for additional information. The basic and diluted net loss per share calculations for the years presented are as follows (in thousands, except share and per share amounts): ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ For the Years Ended ​ ​ December 31, ​ 2021 2020 Numerator: ​ ​ Loss from continuing operations ​ $ (101,575) ​ $ (94,222) Loss from discontinued operations ​ (8,851) ​ (3,865) Net loss ​ (110,426) ​ (98,087) Less: accrued preferred return ​ (1,638) ​ (3,287) Net loss attributable to Class A common shareholders – basic and diluted ​ $ (112,064) ​ $ (101,374) Denominator: ​ ​ Weighted average Class A common shares outstanding – basic and diluted ​ 11,859,955 ​ 10,989,751 Net loss per share: ​ ​ Net loss per share – continuing operations – basic and diluted ​ $ (8.70) ​ $ (8.87) Net loss per share – discontinued operations – basic and diluted ​ $ (0.75) ​ $ (0.35) Net loss per share – basic and diluted ​ $ (9.45) ​ $ (9.22) ​ The consolidated statements of operations and comprehensive loss reflect a net loss in the period presented and therefore the effect of the following securities are not included in the calculation of diluted loss per share as including them would have had an anti-dilutive effect: ​ ​ ​ ​ ​ For the Years Ended ​ ​ December 31, ​ ​ ​ 2021 ​ 2020 ​ Excluded from the calculation: ​ ​ ​ ​ ​ Class B common stock ​ 13,085,488 ​ 11,173,775 ​ Pre-PIPE Notes ​ 3,322,361 ​ — ​ Total potentially dilutive shares excluded from calculation ​ 16,407,849 ​ 11,173,775 ​ ​

Discontinued Operations_2

Discontinued Operations	6 Months Ended	12 Months Ended
	Jul. 02, 2022	Dec. 31, 2021
Discontinued Operations
Discontinued Operations	Note 3. Discontinued Operations At the end of the third quarter of 2021, we suspended all operations associated with our Canadian subsidiary within the Telecom segment and disposed/abandoned the subsidiary, which ceased our foreign operations. The disposition of the Canadian subsidiary was considered a strategic shift that had a major effect on our operations and financial results. As a result of the suspension of operations, any new business with customers was terminated and remaining orders were canceled/settled. The following table presents the aggregate carrying amounts of the classes of assets and liabilities of discontinued operations in the condensed consolidated balance sheets (in thousands): ​ ​ ​ ​ ​ ​ ​ ​ July 2, 2022 December 31, 2021 Carrying amounts of assets included as part of discontinued operations: ​ ​ ​ ​ ​ ​ Cash ​ $ 426 ​ $ 1,545 Accounts receivable, net of allowance ​ 1,015 ​ 1,292 Other current assets ​ 57 ​ 1,665 Total current assets of discontinued operations ​ $ 1,498 ​ $ 4,502 Carrying amounts of liabilities included as part of discontinued operations: ​ ​ Current portion of long-term debt and capital lease obligations ​ $ — ​ $ 14 Accounts payable ​ 32 ​ 559 Accrued expenses ​ — ​ 1,475 Total current liabilities of discontinued operations ​ $ 32 ​ $ 2,048 ​ The financial results are presented as loss from discontinued operations on our condensed consolidated statements of operations and comprehensive loss. The following table presents the financial results (in thousands): ​ ​ ​ ​ ​ ​ ​ ​ ​ For The Three Months Ended ​ For The Six Months Ended ​ ​ July 3, 2021 ​ July 3, 2021 Revenue $ 2,331 $ 5,396 Costs and expenses: ​ ​ ​ Cost of revenues ​ 3,481 ​ 7,329 General and administrative ​ 63 ​ 142 Depreciation and amortization ​ 484 ​ 977 Total costs and expenses ​ 4,028 ​ 8,448 Loss from operations of discontinued operations ​ (1,697) ​ (3,052) Other expense: ​ ​ Interest expense ​ (43) ​ (77) Loss from discontinued operations ​ $ (1,740) ​ $ (3,129) ​	Note 3. Discontinued Operations At the end of the third quarter of 2021, we suspended all operations associated with our Canadian subsidiary within the Telecom segment and disposed/abandoned the subsidiary, which ceased our foreign operations. The disposition of the Canadian subsidiary was considered a strategic shift that had a major effect on our operations and financial results. As a result of the suspension of operations, any new business with customers was terminated and remaining orders were canceled/settled. The intangible assets were fully re-measured for their useful lives, and an accelerated amortization charge of $5,239 thousand was recognized in the year ended December 31, 2021. The following table presents the aggregate carrying amounts of the classes of assets and liabilities of discontinued operations in the consolidated balance sheets (in thousands): ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ December 31, ​ 2021 2020 Carrying amounts of assets included as part of discontinued operations: ​ ​ Cash ​ $ 1,545 ​ $ 93 Accounts receivable, net of allowance ​ 1,292 ​ 5,743 Inventories, net ​ — ​ 28 Prepaid expenses ​ — ​ 71 Other current assets ​ 1,665 ​ 599 Total current assets of discontinued operations ​ $ 4,502 ​ $ 6,534 Property and equipment, net ​ — ​ 3,280 Intangible assets, net ​ — ​ 5,712 Other long-term assets ​ — ​ 280 Total non-current assets of discontinued operations ​ $ — ​ $ 9,272 Carrying amounts of liabilities included as part of discontinued operations: ​ ​ Current portion of long-term debt and capital lease obligations ​ $ 14 ​ $ 920 Accounts payable ​ 559 ​ 809 Accrued expenses ​ 1,475 ​ 1,636 Total current liabilities of discontinued operations ​ $ 2,048 ​ $ 3,365 Capital lease obligations, net of current portion ​ — ​ 1,793 Total non-current liabilities of discontinued operations ​ $ — ​ $ 1,793 ​ The financial results are presented as a loss from discontinued operations on our consolidated statements of operations and comprehensive loss for the years ended December 31, 2021 and 2020. The following table presents the financial results (in thousands): ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ For the Years Ended ​ ​ December 31, ​ 2021 2020 Revenue ​ $ 5,850 ​ $ 17,481 Costs and expenses: ​ ​ Cost of revenues ​ 9,562 ​ 18,331 General and administrative ​ 381 ​ 804 Depreciation and amortization ​ 6,798 ​ 2,022 Total costs and expenses ​ 16,741 ​ 21,157 Loss from operations of discontinued operations ​ (10,891) ​ (3,676) Other income (expense): ​ ​ Gain on sale/ disposal of property and equipment ​ 2,235 ​ — Interest expense ​ (195) ​ (189) Loss from discontinued operations ​ $ (8,851) ​ $ (3,865) ​

Acquisitions_2

Acquisitions	6 Months Ended	12 Months Ended
	Jul. 02, 2022	Dec. 31, 2021
Acquisitions.
Acquisitions	Note 4. Acquisitions On January 26, 2021, the Company purchased 100% of the membership interests of Fiber Network Solutions, LLC (“FNS”), a Texas based company that provides new fiber optic construction services, as well as maintenance and repair services to renewable energy, commercial, and utility clientele in the United States. The overall consideration transferred was $20,059 thousand of cash and rollover equity valued at $2,000 thousand. The purchase price is subject to adjustment based upon FNS exceeding pre-determined EBITDA thresholds for the years ending 2021, 2022, 2023, and 2024, as defined in the agreement, subject to a maximum additional payment of $20,000 thousand. As of the acquisition date, the fair value of the contingent consideration was determined to be $8,200 thousand. The cash consideration was funded by the issuance of equity, as well as the issuance of convertible notes with the majority member of HoldCo. On August 6, 2021, the Company acquired certain assets and liabilities from Broken Arrow Communications, Inc. (“Broken Arrow”), a New Mexico based company that provided a wide variety of services for the installation, construction, and maintenance of wireless communication facilities. The consideration transferred was $5,000 thousand of cash. The purchase price is subject to adjustment based upon Broken Arrow exceeding pre-determined crew count and EBITDA thresholds for certain markets for the 5-month period of August 2021 through December 2021 and for the year ending December 31, 2022, as defined in the agreement, subject to a maximum additional payment of $10,000 thousand. As of the acquisition date, the fair value of the contingent consideration was determined to be $7,552 thousand. The cash consideration was funded by the issuance of convertible notes in June 2021. On August 30, 2021, the Company purchased 100% of the membership interests of Concurrent Group LLC (“Concurrent”), a Florida based company that provides construction, maintenance, and restoration services for utilities, electric membership co-ops, and municipally owned power providers. The overall consideration transferred was $13,828 thousand of cash, rollover equity valued at $6,000 thousand, and acquisition debt of $14,143 thousand. The purchase price is subject to adjustment based upon Concurrent exceeding pre-determined EBITDA thresholds for LTM periods ending at the closing of the third quarter of 2022, 2023 and 2024, as defined in the agreement, subject to a maximum additional payment of $30,000 thousand. As of the acquisition date, the fair value of the contingent consideration was determined to be $7,000 thousand. The cash consideration was funded by convertible notes issued by the Company in June 2021. Refer to Footnote 8 for more information. On October 15, 2021, the Company purchased 100% of the membership interests of Urban Cable Technology, LLC (“Urban Cable”), a Pennsylvania based company that provides a range of services, including aerial and underground construction, engineering, multiple dwelling units wiring and rewiring, and fiber placement to broadband and telecom cable operators. The overall consideration transferred was $8,436 thousand of cash and rollover equity valued at $4,000 thousand. The purchase price is subject to adjustment based upon Urban Cable exceeding pre-determined EBITDA for the years ending 2021, 2022, 2023, and 2024, as defined in the agreement. As of the acquisition date, the fair value of the contingent consideration was determined to be $3,450 thousand. The cash consideration was funded by line of credit. The acquisitions were recognized as business combinations with FNS reporting within our Renewables and Recovery Logistics Segment and Broken Arrow, Concurrent, and Urban Cable reporting within our Telecom Segment. The identifiable assets acquired and liabilities assumed were recorded at their estimated fair values on the acquisition dates. Goodwill resulted from expected synergies and revenue growth from combining operations with the Company. The working capital amounts for Concurrent and Urban Cable that are provisional are subject to adjustment as the Company obtains additional information. Any adjustments to the purchase price allocation will be made as soon as practicable, but no later than one year from the acquisition date. The following table summarizes the fair value of the assets and liabilities acquired at the date of the acquisitions (in thousands): ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ FNS ​ Broken Arrow ​ Concurrent ​ Urban Cable Purchase consideration: ​ ​ ​ ​ ​ ​ ​ ​ Cash paid ​ $ 20,059 ​ $ 5,000 ​ $ 13,828 ​ $ 8,436 Rollover equity ​ ​ 2,000 ​ ​ — ​ ​ 6,000 ​ ​ 4,000 Contingent consideration ​ ​ 8,200 ​ ​ 7,552 ​ ​ 7,000 ​ ​ 3,450 Acquisition debt ​ ​ — ​ ​ — ​ ​ 14,143 ​ ​ — Due from seller ​ ​ — ​ ​ — ​ ​ (510) ​ ​ (151) ​ ​ $ 30,259 ​ $ 12,552 ​ $ 40,461 ​ $ 15,735 Purchase price allocations: ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ Cash ​ $ — ​ $ — ​ $ 1,289 ​ $ 185 Accounts receivable ​ ​ — ​ ​ 5,126 ​ ​ 8,458 ​ ​ 3,695 Inventories ​ ​ — ​ ​ 133 ​ ​ 25 ​ ​ — Prepaid expenses ​ ​ — ​ ​ 94 ​ ​ — ​ ​ 14 Other current assets ​ ​ — ​ ​ — ​ ​ 10 ​ ​ 28 Property and equipment ​ ​ 9,978 ​ ​ 219 ​ ​ 5,263 ​ ​ 1,361 Other long-term assets ​ ​ — ​ ​ 32 ​ ​ 60 ​ ​ — Customer relationships ​ ​ 17,370 ​ ​ 5,750 ​ ​ 22,330 ​ ​ 10,910 Trademarks and trade names ​ ​ 270 ​ ​ 80 ​ ​ 760 ​ ​ 340 Goodwill ​ ​ 8,082 ​ ​ 5,319 ​ ​ 8,552 ​ ​ 799 ​ ​ ​ 35,700 ​ ​ 16,753 ​ ​ 46,747 ​ ​ 17,332 Accounts payable ​ ​ — ​ ​ (1,987) ​ ​ (1,938) ​ ​ (1,184) Accrued expenses ​ ​ — ​ ​ (156) ​ ​ (799) ​ ​ (323) Contract liabilities ​ ​ — ​ ​ (2,058) ​ ​ (367) ​ ​ — Capital lease obligations ​ ​ (5,441) ​ ​ — ​ ​ (3,182) ​ ​ (90) ​ ​ $ 30,259 ​ $ 12,552 ​ $ 40,461 ​ $ 15,735 ​ During the first quarter ended April 2, 2022, the Company adjusted the provisional amounts within the purchase price allocation for Urban Cable, which resulted in an increase in goodwill of $64 thousand. The Company made this measurement period adjustment to reflect facts and circumstances that related to accounts payable. During the second quarter ended July 2, 2022, the Company adjusted the provisional amounts within the purchase price allocation for Broken Arrow, which resulted in an increase in goodwill of $156 thousand. The Company made this measurement period adjustment to reflect facts and circumstances that related to inventory. All changes existed at the acquisition date and did not result from intervening events after such date.	Note 4. Acquisitions On January 26, 2021, the Company purchased 100% of the membership interests of Fiber Network Solutions, LLC (“FNS”), a Texas based company that provides new fiber optic construction services, as well as maintenance and repair services to renewable energy, commercial, and utility clientele in the United States. The overall consideration transferred was $20,059 thousand of cash and rollover equity valued at $2,000 thousand. The purchase price is subject to adjustment based upon FNS exceeding pre-determined EBITDA thresholds for the years ending 2021, 2022, 2023, and 2024, as defined in the agreement, subject to a maximum additional payment of $20.0 million. As of the acquisition date, the fair value of the contingent consideration was determined to be $8,200 thousand. The cash consideration was funded by the issuance of equity, as well as, the issuance of convertible notes with the majority member. On August 6, 2021, the Company acquired certain assets and liabilities from Broken Arrow Communications, Inc. (“Broken Arrow”), a New Mexico based company that provides a wide variety of services for the installation, construction, and maintenance of wireless communication facilities. The consideration transferred was $5,000 thousand of cash. The purchase price is subject to adjustment based upon Broken Arrow exceeding pre-determined crew count and EBITDA thresholds for certain markets for the 5 On August 30, 2021, the Company purchased 100% of the membership interests of Concurrent Group LLC (“Concurrent”), a Florida based company that provides construction, maintenance, and restoration services for utilities, electric membership co-ops, and municipally owned power providers. The overall consideration transferred was $13,828 thousand of cash, rollover equity valued at $6,000 thousand, and acquisition debt of $14,143 thousand. The purchase price is subject to adjustment based upon Concurrent exceeding pre-determined EBITDA thresholds for LTM periods ending in the third quarter of 2022, 2023 and 2024, as defined in the agreement, subject to a maximum additional payment of $30.0 million. As of the acquisition date, the fair value of the contingent consideration was determined to be $7,000 thousand. The cash consideration was funded by the issuance of convertible notes in June 2021. On October 15, 2021, the Company purchased 100% of the membership interests of Urban Cable Technology, LLC (“Urban Cable”), a Pennsylvania based company that provides a range of services, including aerial and underground construction, engineering, multiple dwelling units wiring and rewiring, and fiber placement to broadband and telecom cable operators. The overall consideration transferred was $8,436 thousand of cash and rollover equity valued at $4,000 thousand. The purchase price is subject to adjustment based upon Urban Cable exceeding pre-determined EBITDA for the years ending 2021, 2022, 2023, and 2024, as defined in the agreement. As of the acquisition date, the fair value of the contingent consideration was determined to be $3,450 thousand. The cash consideration was funded by line of credit. The acquisitions were recognized as business combinations with FNS reporting within our Renewables and Recovery Logistics Segment and Broken Arrow, Concurrent, and Urban Cable reporting within our Telecom Segment. The identifiable assets acquired and liabilities assumed were recorded at their estimated fair values on the acquisition dates. Goodwill resulted from expected synergies and revenue growth from combining operations with the Company. The working capital amounts for Concurrent and Urban are considered provisional and are subject to adjustment as the Company obtains additional information. Any adjustments to the purchase price allocation will be made as soon as practicable, but no later than one year from the acquisition date. The following table summarizes the fair value of the assets and liabilities acquired at the date of the acquisitions (in thousands): ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ FNS Broken Arrow Concurrent Urban Cable Purchase consideration: ​ ​ ​ ​ Cash paid ​ $ 20,059 ​ $ 5,000 ​ $ 13,828 ​ $ 8,436 Rollover equity ​ 2,000 ​ — ​ 6,000 ​ 4,000 Contingent consideration ​ 8,200 ​ 7,552 ​ 7,000 ​ 3,450 Acquisition debt ​ — ​ — ​ 14,143 ​ — Due from seller ​ — ​ — ​ (510) ​ (151) ​ ​ $ 30,259 ​ $ 12,552 ​ $ 40,461 ​ $ 15,735 Purchase price allocations: ​ ​ ​ ​ Cash ​ $ — ​ $ — ​ $ 1,289 ​ $ 185 Accounts receivable ​ — ​ 5,126 ​ 8,458 ​ 3,695 Inventories ​ — ​ 133 ​ 25 ​ — Prepaid expenses ​ — ​ 94 ​ — ​ 14 Other current assets ​ — ​ — ​ 10 ​ 28 Property and equipment ​ 9,978 ​ 219 ​ 5,263 ​ 1,361 Other long-term assets ​ — ​ 32 ​ 60 ​ — Customer relationships ​ 17,370 ​ 5,750 ​ 22,330 ​ 10,910 Trademarks and trade names ​ 270 ​ 80 ​ 760 ​ 340 Goodwill ​ 8,082 ​ 5,319 ​ 8,552 ​ 735 ​ ​ 35,700 ​ 16,753 ​ 46,747 ​ 17,268 Accounts payable ​ — ​ (1,987) ​ (1,938) ​ (1,120) Accrued expenses ​ — ​ (156) ​ (799) ​ (323) Contract liabilities ​ — ​ (2,058) ​ (367) ​ — Capital lease obligations ​ (5,441) ​ — ​ (3,182) ​ (90) ​ ​ $ 30,259 ​ $ 12,552 ​ $ 40,461 ​ $ 15,735 ​ During Q4 2021, the Company adjusted the provisional amounts within purchase price allocation for Broken Arrow and Concurrent, which resulted in an increase in goodwill of $886 thousand for Broken Arrow and a decrease of $2,186 in goodwill for Concurrent. The Company made this measurement period adjustment to reflect facts and circumstances that related to accounts receivable, customer relationships, accounts payable, and contingent consideration for Broken Arrow and cash, accounts receivable, property and equipment, customer relationships, trademarks and trade names, accounts payable, and contingent consideration for Concurrent. The changes existed at the acquisition date and did not result from intervening events subsequent to such date. Costs incurred to affect the acquisitions, including the ROCR business combination, as well as, costs associated with failed transactions, are recognized separately rather than included in the cost allocated to the assets acquired and liabilities assumed. Total transaction related costs of $3,826 thousand and $988 thousand were reflected in the consolidated statements of operations and comprehensive loss during the years ended December 31, 2021 and 2020, respectively.

Property and Equipment_2

Property and Equipment	6 Months Ended	12 Months Ended
	Jul. 02, 2022	Dec. 31, 2021
Property and Equipment
Property and Equipment	Note 5. Property and Equipment Property and equipment consisted of the following (in thousands): ​ ​ ​ ​ ​ ​ ​ ​ ​ July 2, December 31, ​ ​ 2022 ​ 2021 Office furniture ​ $ 1,966 ​ $ 1,382 Computers ​ ​ 2,260 ​ ​ 1,856 Machinery, equipment and vehicles ​ ​ 25,470 ​ ​ 17,331 Land ​ ​ 140 ​ ​ 140 Building ​ ​ 340 ​ ​ 340 Leasehold improvements ​ ​ 4,711 ​ ​ 4,552 Software ​ ​ 2,368 ​ ​ 2,320 Assets under capital lease ​ ​ 52,531 ​ ​ 50,941 Construction in process ​ ​ 1,605 ​ ​ 1,335 ​ ​ ​ 91,391 ​ ​ 80,197 Less: accumulated depreciation ​ ​ (36,662) ​ ​ (29,515) Property and equipment, net ​ $ 54,729 ​ $ 50,682 ​ Property and equipment include assets acquired under capital leases of $52,531 thousand and $50,941 thousand and accumulated depreciation of $15,418 thousand and $14,899 thousand as of July 2, 2022 and December 31, 2021, respectively. Depreciation expense was $3,858 thousand and $7,613 thousand for the three and six months ended July 2, 2022, respectively, and was $3,554 thousand and $6,933 for the three and six months ended July 3, 2021, respectively.	Note 5. Property and Equipment Property and equipment consisted of the following (in thousands): ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ December 31, ​ 2021 2020 Office furniture ​ $ 1,382 ​ $ 1,249 Computers ​ 1,856 ​ 1,217 Machinery, equipment and vehicles ​ 17,331 ​ 10,275 Land ​ 140 ​ — Building ​ 340 ​ — Leasehold improvements ​ 4,552 ​ 3,354 Software ​ 2,320 ​ 2,199 Assets under capital lease ​ 50,941 ​ 32,153 Construction in process ​ 1,335 ​ 605 ​ ​ 80,197 ​ 51,052 Less: accumulated depreciation ​ (29,515) ​ (17,258) Property and equipment, net ​ $ 50,682 ​ $ 33,794 ​ Property and equipment include assets acquired under capital leases of $50,941 thousand and $32,153 thousand and accumulated depreciation of $14,899 thousand and $8,062 thousand as of December 31, 2021 and December 31, 2020, respectively. Depreciation expense was $13,017 thousand and $8,997 thousand for the years ended December 31, 2021 and 2020, respectively.

Accounts Receivable, Net of A_6

Accounts Receivable, Net of Allowance, Contract Assets and Liabilities, and Customer Credit Concentration	6 Months Ended
	Jul. 02, 2022
Accounts Receivable, Net of Allowance, Contract Assets and Liabilities, and Customer Credit Concentration
Accounts Receivable, Net of Allowance, Contract Assets and Liabilities, and Customer Credit Concentration	Note 6. Accounts Receivable, Net of Allowance, Contract Assets and Liabilities, and Customer Credit Concentration The following provides further details on the condensed consolidated balance sheet accounts of accounts receivable, net and contract liabilities. (a) Accounts Receivable, Net of Allowance Accounts receivable, net classified as current, consisted of the following (in thousands): ​ ​ ​ ​ ​ ​ ​ ​ July 2, December 31, ​ ​ 2022 ​ 2021 Trade accounts receivable ​ $ 79,633 ​ $ 74,601 Contract assets ​ ​ 166,329 ​ ​ 132,858 ​ ​ ​ 245,962 ​ ​ 207,459 Less: allowance for doubtful accounts ​ ​ (2,827) ​ ​ (5,614) Accounts receivable, net ​ $ 243,135 ​ $ 201,845 ​ The Company is party to non-recourse financing arrangements in the ordinary course of business, under which certain receivables are settled with the customer’s bank in return for a nominal fee. Discount charges related to these arrangements, which are included within interest expense, totaled $439 thousand and $645 thousand for the three and six months ended July 2, 2022, respectively, and totaled $266 thousand and $550 thousand for the three and six months ended July 3, 2021, respectively. Contract Assets and Liabilities Net contract assets consisted of the following (in thousands): ​ ​ ​ ​ ​ ​ ​ ​ July 2, December 31, ​ ​ 2022 ​ 2021 Contract assets ​ $ 166,329 ​ $ 132,858 Contract liabilities ​ ​ (15,344) ​ ​ (14,773) Contract assets, net ​ $ 150,985 ​ $ 118,085 ​ Contract assets represent unbilled receivables for the estimated value of unbilled work for projects with performance obligations recognized over time. The amount of revenue recognized that was previously included in contract liabilities at the beginning of the period was $7,146 thousand and $14,362 thousand during the three-months and six months ended July 2, 2022, respectively, and was $7,381 thousand and $13,507 thousand during the three-months and six months ended July 3, 2021, respectively. ​ Customer Credit Concentration Customers whose combined amounts of accounts receivable and contract assets exceeded 10% of total combined accounts receivable and contract assets were as follows (in thousands): ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ July 2, 2022 December 31, 2021 ​ ​ ​ Amounts % of Total ​ Amounts % of Total ​ AT&T ​ $ 69,841 ​ 28.4 % $ 56,280 ​ 27.1 % Verizon ​ ​ 59,950 ​ 24.4 % ​ 35,756 ​ 17.2 % T-Mobile ​ ​ 38,249 ​ 15.6 % ​ 50,218 ​ 24.2 % Total ​ $ 168,040 ​ 68.4 % $ 142,254 ​ 68.5 % ​

Goodwill and Intangible Asset_5

Goodwill and Intangible Assets	6 Months Ended	12 Months Ended
	Jul. 02, 2022	Dec. 31, 2021
Goodwill and Intangible Assets
Goodwill and Intangible Assets	Note 7. Goodwill and Intangible Assets Goodwill Changes in the carrying amount of goodwill by reportable segment is as follows (in thousands): ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ Renewables ​ ​ ​ ​ ​ ​ and ​ ​ ​ ​ ​ ​ ​ ​ Recovery ​ ​ ​ ​ ​ ​ ​ ​ Logistics ​ Telecom ​ Total Goodwill as of December 31, 2021 (a) ​ $ 21,680 ​ $ 7,043 ​ $ 28,723 Measurement period adjustments, net ​ ​ — ​ ​ 220 ​ ​ 220 Goodwill as of July 2, 2022 (a) ​ $ 21,680 ​ $ 7,263 ​ $ 28,943 (a) Goodwill is net of accumulated impairment charges of $89,421 thousand as of July 2, 2022 and December 31, 2021 in the Telecom segment. There have been no impairment charges within the Renewables and Recovery Logistics segment. For the three months and six months ended July 2, 2022 and July 3, 2021, respectively, there were no goodwill impairment charges. Intangible Assets Intangible assets consisted of the following (in thousands): ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ July 2, 2022 ​ Weighted ​ ​ ​ ​ ​ ​ ​ ​ Average ​ Gross ​ ​ ​ ​ ​ ​ ​ ​ Remaining ​ Carrying ​ Accumulated ​ Net carrying ​ ​ Useful Life ​ Amount ​ amortization ​ Amount Customer relationships ​ 9.3 ​ $ 424,560 ​ $ (115,920) ​ $ 308,640 Trademarks and trade names ​ 9.5 ​ ​ 59,969 ​ ​ (25,557) ​ ​ 34,412 ​ ​ ​ ​ $ 484,529 ​ $ (141,477) ​ $ 343,052 ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ December 31, 2021 ​ Weighted ​ ​ ​ ​ ​ ​ ​ ​ Average ​ Gross ​ ​ ​ ​ ​ ​ ​ ​ Remaining ​ carrying ​ Accumulated ​ Net carrying ​ ​ Useful Life ​ amount ​ amortization ​ Amount Customer relationships ​ 9.5 ​ $ 424,560 ​ $ (98,307) ​ $ 326,253 Trademarks and trade names ​ 9.5 ​ ​ 59,969 ​ ​ (22,048) ​ ​ 37,921 ​ ​ ​ ​ $ 484,529 ​ $ (120,355) ​ $ 364,174 ​ Amortization expense of intangible assets was $10,533 thousand and $21,105 thousand for the three and six months ended July 2, 2022, respectively and was $10,650 thousand and $21,110 thousand for the three and six months ended July 3, 2021, respectively.	Note 7. Goodwill and Intangible Assets Goodwill Changes in the carrying amount of goodwill by reportable segment is as follows (in thousands): ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ Renewables and ​ ​ ​ ​ ​ ​ Recovery Logistics ​ Telecom ​ Total Goodwill as of January 1, 2020 ​ $ 13,598 ​ $ 72,905 ​ $ 86,503 Measurement period adjustments, net ​ — ​ 821 ​ 821 Impairment loss ​ — ​ (28,802) ​ (28,802) Goodwill as of December 31, 2020 (a) ​ $ 13,598 ​ $ 44,924 ​ $ 58,522 Additions from acquisitions (Note 4) ​ 8,082 ​ 14,606 ​ 22,688 Impairment loss ​ — ​ (52,487) ​ (52,487) Goodwill as of December 31, 2021 (a) ​ $ 21,680 ​ $ 7,043 ​ $ 28,723 (a) Goodwill is net of accumulated impairment charges of $89,421 thousand and $36,934 thousand for the years ended December 31, 2021 and 2020, respectively in the Telecom segment. There have been no ​ For the years ended December 31, 2021 and 2020, the Company recognized goodwill impairment within the Telecom segment of $52,487 thousand and $28,802 thousand, respectively. Impairment resulted from a change in projected future discounted cash flows of the reporting units within the segment which resulted in an carrying value in excess of the estimated fair value. Intangible Assets Intangible assets consisted of the following (in thousands): ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ December 31, 2021 ​ Weighted ​ ​ ​ ​ ​ ​ ​ ​ Average ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ Remaining ​ Gross carrying ​ Accumulated ​ Net carrying ​ ​ Useful Life ​ amount ​ amortization ​ amount Customer relationships ​ 9.5 ​ $ 424,560 ​ $ (98,307) ​ $ 326,253 Trademarks and trade names ​ 9.5 ​ 59,969 ​ (22,048) ​ 37,921 ​ ​ ​ ​ $ 484,529 ​ $ (120,355) ​ $ 364,174 ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ December 31, 2020 ​ Weighted ​ ​ ​ ​ ​ ​ ​ ​ Average ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ Remaining ​ Gross carrying ​ Accumulated ​ Net carrying ​ ​ Useful Life ​ amount ​ amortization ​ amount Customer relationships 10.8 ​ $ 368,200 ​ $ (65,868) ​ $ 302,332 Trademarks and trade names 9.9 ​ 58,519 ​ (15,035) ​ 43,484 ​ ​ ​ ​ $ 426,719 ​ $ (80,903) ​ $ 345,816 ​ Amortization expense of intangible assets was $39,453 thousand and $35,812 thousand for the years ended December 31, 2021 and 2020, respectively. The following table provides estimated future amortization expense related to the intangible assets (in thousands): ​ ​ ​ ​ ​ Years ending December 31: ​ ​ 2022 ​ $ 42,916 2023 ​ 41,539 2024 ​ 39,520 2025 ​ 38,685 2026 ​ 37,885 Thereafter ​ 163,629 ​ ​ $ 364,174 ​

Debt and Capital Lease Obliga_6

Debt and Capital Lease Obligations	6 Months Ended
	Jul. 02, 2022
Debt and Capital Lease Obligations
Debt and Capital Lease Obligations	Note 8. Debt and Capital Lease Obligations Convertible notes – related party: Convertible notes – June 2021: $3,409 Effective January 1, 2022, the Company early adopted ASU 2020-06 using the modified retrospective method. As a result of the adoption of ASU 2020-06, previously recognized beneficial conversion feature for the Convertible Notes – June 2021 outstanding as of January 1, 2022 was removed from additional paid-in capital and the debt discount. A cumulative impact adjustment was recorded to account for a reduction in interest expense due to a decrease in the discount, which is recognized as interest expense upon conversion of the convertible debt. Adoption of the new standard resulted in a decrease to additional paid-in capital of $12,270 thousand, an increase to convertible debt, net of $3,409 thousand, and an increase to accumulated deficit of $8,861 thousand. Line of credit: On May 13, 2022, the Company executed an amendment to the Credit Agreement that extended the maturity date by two years from July 18, 2023 to July 17, 2025 and clarified certain provisions to exclude the payment of the earn-out obligations made in February 2022 from the proceeds from the Business Combination in the calculation of the Consolidated Fixed Charges Coverage Ratio. Term loan: The obligations of QualTek under the Credit Agreement are secured (a) on a first priority basis, by liens on the ABL Priority Collateral as defined in the ABL Intercreditor Agreement (“Intercreditor Agreement”), dated as of July 18, 2018 between QualTek HoldCo and among PNC Bank and Fifth Third Bank, including accounts receivable and inventory and (b) on a second priority basis, by liens on the Term Priority Collateral, as defined in the Intercreditor Agreement. As a result of the Intercreditor Agreement, the obligations of QualTek under the Term Loan are secured (a) on a first priority basis, by liens on the Term Priority Collateral and (b) on a second priority basis, by liens on the ABL Priority Collateral. Generally, Term Priority Collateral includes all assets, other than the ABL Priority Collateral, and equity interests of QualTek. Acquisition debt: Senior Unsecured Convertible Notes: interest expense of $3,703 thousand and $5,616 thousand, respectively. As of July 2, 2022, the Convertible Notes are presented net of a debt discount of $8,212 thousand on the condensed consolidated balance sheet with accretion of $444 thousand and $666 thousand for the three and six months ended July 2, 2022, respectively. Subject to and upon compliance with the provisions of the Indenture, each holder of a Convertible Note is provided with the right, at such holder’s option, to convert all or any portion (if the portion to be converted is $1 thousand principal amount or an integral multiple thereof) of such Convertible Note at any time prior to the close of business on the second scheduled trading day immediately preceding February 15, 2027, at an initial conversion rate of 100 The Convertible Notes may be converted by the Company any time after the two-year anniversary of the Closing of the Business Combination on February 14, 2022 (the “Company Forced Conversion Date” ) subject to the following conditions: (i) the Company’s share price trading at or above $14 for 20 out of any 30 consecutive trading days after the Company Forced Conversion Date; (ii) the holders receive a make-whole payment in the form of cash or additional shares at the time of such conversion; (iii) the 60-day average daily trading volume ending on the last trading day of the applicable exercise period being greater than or equal to $15,000 thousand; (iv) the conversion of the Convertible Notes being made on a pro-rata basis across all Convertible Note investors; and (v) the conversion of the Convertible Notes, together with all previously converted Convertible Notes, resulting in no more than 20% of the free float of the Company’s Class A Common Stock. The Company determined that there was no derivative liability associated with the Convertible Notes under ASC 815-15, Derivatives and Hedging The Convertible Notes have customary anti-dilution protections and customary negative covenants, including limitations on indebtedness, restricted payments, and permitted investments. As of July 2, 2022, the Company was in compliance with the covenants under the Indenture. Debt outstanding, whose carrying value approximates fair market value due to variable interest rates based on current rates available to the Company for similar instruments, was as follows (in thousands): ​ ​ ​ ​ ​ ​ ​ ​ ​ July 2, December 31, ​ ​ 2022 ​ 2021 Current Maturities: ​ ​ ​ ​ ​ ​ Current maturities of long-term debt ​ $ 9,563 ​ $ 115,224 Current portion of capital lease obligations, net of capital lease interest ​ ​ 13,362 ​ ​ 12,151 Current portion of long term debt and capital lease obligations ​ $ 22,925 ​ $ 127,375 Long-term borrowings: ​ ​ ​ ​ ​ ​ Line of credit ​ $ 70,707 ​ $ 87,633 Term loan ​ ​ 346,698 ​ ​ 351,481 Acquisition debt ​ ​ — ​ ​ 34,718 Convertible notes – related party ​ ​ — ​ ​ 30,567 Convertible notes – June 2021 ​ ​ — ​ ​ 44,400 Senior unsecured convertible notes ​ ​ 124,685 ​ ​ — Less: current maturities of long-term debt ​ ​ (9,563) ​ ​ (115,224) Less: unamortized financing fees ​ ​ (9,195) ​ ​ (11,354) Less: convertible debt discount ​ ​ (8,212) ​ ​ (3,408) Long-term debt, net of current portion and deferred financing fees ​ $ 515,120 ​ $ 418,813 Capital lease obligations: ​ ​ ​ ​ ​ ​ Capital lease obligations ​ $ 33,511 ​ $ 32,002 Less: current portion of capital lease obligations, net of capital lease interest ​ ​ (13,362) ​ ​ (12,151) Capital lease obligations, net of current portion ​ ​ 20,149 ​ ​ 19,851 Total long-term borrowings ​ $ 535,269 ​ $ 438,664 ​ Debt issuance costs are presented in the condensed consolidated balance sheets as a direct reduction from the carrying amount of long-term debt and are amortized over the term of the related debt. The Company amortized $1,241 thousands and $2,945 thousand for the three and six months ended July 2, 2022, respectively, and amortized $810 thousand and $1,682 thousand for the three and six months ended July 3, 2021, respectively, which is included in interest expense on the accompanying condensed consolidated statements of operations and comprehensive loss.

Warrants

Warrants	6 Months Ended
	Jul. 02, 2022
Warrants
Warrants	Note 9. Warrants Prior to the Business Combination, ROCR issued 2,875 thousand Public Warrants and 102 thousand Private Placement Warrants (collectively, the “Warrants”). Upon the closing of the Business Combination, the Company assumed the Warrants. The Public Warrants become exercisable on 30 days after the completion of the Business Combination. No warrants will be exercisable for cash unless the Company has an effective and current registration statement covering the shares of Class A Common Stock issuable upon exercise of the warrants and a current prospectus relating to such shares of Class A Common Stock. Notwithstanding the foregoing, if there is no effective registration statement covering the shares of Class A Common Stock issuable upon exercise of the Public Warrants within 120 days following the consummation of the Business Combination, warrant holders may, until such time as there is an effective registration statement and during any period when the Company shall have failed to maintain an effective registration statement, exercise warrants on a cashless basis pursuant to an available exemption from registration under the Securities Act. The warrants will expire five years from the closing of the Business Combination. Once the warrants become exercisable, the Company may redeem the Public Warrants: ● in whole and not in part; ● at a price of $0.01 per warrant; ● at any time after the warrants become exercisable; ● upon not less than 30 days ’ prior written notice of redemption to each warrant holder; ● if, and only if, the reported last sale price of the shares of Class A Common Stock equals or exceeds $18.00 per share, for any 20 trading days within a 30 -day trading period commencing after the warrants become exercisable and ending on the third business day prior to the notice of redemption to warrant holders; and ● if, and only if, there is a current registration statement in effect with respect to the shares of Class A Common Stock underlying such warrants at the time of redemption and for the entire 30 -day trading period referred to above and continuing each day thereafter until the date of redemption. If the Company calls the Public Warrants for redemption, management will have the option to require all holders that wish to exercise the Public Warrants to do so on a “cashless basis,” as described in the warrant agreement. The exercise price and number of shares of Class A Common Stock issuable on exercise of the warrants may be adjusted in certain circumstances including in the event of a stock dividend, extraordinary dividend or recapitalization, reorganization, merger or consolidation. However, except as described below, the warrants will not be adjusted for issuances of shares of Class A Common Stock at a price below their respective exercise prices. Additionally, in no event will the Company be required to net cash settle the warrants. The Private Placement Warrants are identical to the Public Warrants, except that the Private Placement Warrants and the shares of Class A Common Stock issuable upon the exercise of the Private Placement Warrants were not transferable, assignable or saleable until completion of the Business Combination, subject to certain limited exceptions. Additionally, the Private Placement Warrants are exercisable for cash or on a cashless basis, at the holder’s option, and are nonredeemable so long as they are held by the initial purchasers or their permitted transferees. If the Private Placement Warrants are held by someone other than the initial purchasers or their permitted transferees, the Private Placement Warrants are redeemable by the Company and exercisable by such holders on the same basis as the Public Warrants.

Fair Value Measurements_2

Fair Value Measurements	6 Months Ended	12 Months Ended
	Jul. 02, 2022	Dec. 31, 2021
Fair Value Measurements
Fair Value Measurements	Note 10. Fair Value Measurements The Company measures and reports certain financial and non-financial assets and liabilities on a fair value basis. Fair value is the price that would be received to sell an asset or paid to transfer a liability in an orderly transaction between market participants at the measurement date (exit price). GAAP specifies a three-level hierarchy that is used when measuring and disclosing fair value. The fair value hierarchy gives the highest priority to quoted prices available in active markets (i.e. observable inputs) and the lowest priority to data lacking transparency (i.e. unobservable inputs). An instrument’s categorization within the fair value hierarchy is based on the lowest level of significant inputs to its valuation. The following is a description of the three hierarchy levels. Level 1 Unadjusted quoted prices in active markets that are accessible at the measurement date for identical, unrestricted assets or liabilities. Active markets are considered to be those in which transactions for the assets or liabilities occur in sufficient frequency and volume to provide pricing information on an ongoing basis. Level 2 Quoted prices in markets that are not active, or inputs which are observable, either directly or indirectly, for substantially the full term of the asset or liability. This category includes quoted prices for similar assets or liabilities in active markets and quoted prices for identical or similar assets or liabilities in inactive markets. Level 3 Unobservable inputs are not corroborated by market data. This category is comprised of financial and non-financial assets and liabilities whose fair value is estimated based on internally developed models or methodologies using significant inputs that are generally less readily observable from objective sources. Transfers into or out of any hierarchy level are recognized at the end of the reporting period in which the transfers occurred. There were no transfers between any levels during the three and six months ended July 2, 2022 and July 3, 2021, respectively. The information following is provided to help readers gain an understanding of the relationship between amounts reported in the accompanying financial statements and the related market or fair value. The disclosures include financial instruments. Acquisition-related contingent consideration is measured at fair value on a recurring basis using unobservable inputs such as projections of financial results and cash flows for the acquired businesses and a discount factor based on the weighted average cost of capital which fall within Level 3 of the fair value hierarchy. As a result of the Business Combination, the Company has issued and outstanding Private Placement Warrants and Public Warrants. The Private Placement Warrants are substantially similar to the Public Warrants, but not directly traded or quoted on an active market and not subject to the redemption right under certain circumstances (see Note 9-Warrants). The Private Placement Warrants are accounted for as liabilities in accordance with ASC 815-40 and are presented within warrant liability on the accompanying condensed consolidated balance sheet. As of the Closing Date and July 2, 2022, the Private Placement Warrants were valued using a Black-Scholes call option model. The Black-Scholes call option model’s primary unobservable input utilized in determining the fair value of the Private Placement Warrants is the Public Warrants implied volatility adjusted for the redemption feature, which is considered to be a Level 3 fair value measurement. In accordance with the fair value hierarchy described above, the following tables show the fair value of the Company’s financial liabilities that are required to be measured at fair value on a recurring basis at July 2, 2022 and December 31, 2021 and the related activity for the six months ended July 2, 2022 and July 3, 2021. ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ Fair Value at July 2, 2022 (in thousands) Carrying Value Level 1 Level 2 Level 3 Financial liabilities ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ Contingent consideration ​ $ 26,556 ​ $ — ​ $ — ​ $ 26,556 Warrant liability - private placement warrants ​ ​ 77 ​ ​ — ​ ​ — ​ ​ 77 ​ ​ $ 26,633 ​ $ — ​ $ — ​ $ 26,633 ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ Fair Value at December 31, 2021 (in thousands) Carrying Value Level 1 Level 2 Level 3 Financial liabilities ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ Contingent consideration ​ $ 30,756 ​ $ — ​ $ — ​ $ 30,756 ​ ​ $ 30,756 ​ $ — ​ $ — ​ $ 30,756 ​ The following table sets forth a summary of the changes in fair value of the Company’s financial liabilities: ​ ​ ​ ​ ​ ​ ​ ​ ​ Warrant ​ Contingent ​ ​ liability ​ consideration January 1, 2022 $ — $ 30,756 Assumption of private placement warrants in Business Combination ​ ​ 77 ​ ​ — Accretion ​ ​ — ​ ​ 800 Reclassification to short term debt ​ ​ — ​ ​ (5,000) July 2, 2022 ​ $ 77 ​ $ 26,556 ​ ​ ​ ​ ​ ​ ​ Contingent ​ ​ Consideration January 1, 2021 $ 18,129 Acquisition (see Note 4) ​ ​ 8,200 Accretion ​ ​ 440 Reclassification to acquisition debt ​ ​ (10,000) July 3, 2021 ​ $ 16,769 ​	Note 9. Fair Value Measurements The Company measures and reports certain financial and non-financial assets and liabilities on a fair value basis. Fair value is the price that would be received to sell an asset or paid to transfer a liability in an orderly transaction between market participants at the measurement date (exit price). GAAP specifies a three-level hierarchy that is used when measuring and disclosing fair value. The fair value hierarchy gives the highest priority to quoted prices available in active markets (i.e. observable inputs) and the lowest priority to data lacking transparency (i.e. unobservable inputs). An instrument’s categorization within the fair value hierarchy is based on the lowest level of significant inputs to its valuation. The following is a description of the three hierarchy levels. Level 1 Unadjusted quoted prices in active markets that are accessible at the measurement date for identical, unrestricted assets or liabilities. Active markets are considered to be those in which transactions for the assets or liabilities occur in sufficient frequency and volume to provide pricing information on an ongoing basis. Level 2 Quoted prices in markets that are not active, or inputs which are observable, either directly or indirectly, for substantially the full term of the asset or liability. This category includes quoted prices for similar assets or liabilities in active markets and quoted prices for identical or similar assets or liabilities in inactive markets. Level 3 Unobservable inputs are not corroborated by market data. This category is comprised of financial and non-financial assets and liabilities whose fair value is estimated based on internally developed models or methodologies using significant inputs that are generally less readily observable from objective sources. Transfers into or out of any hierarchy level are recognized at the end of the reporting period in which the transfers occurred. There were no transfers between any The information following is provided to help readers gain an understanding of the relationship between amounts reported in the accompanying financial statements and the related market or fair value. The disclosures include financial instruments. Acquisition-related contingent consideration is measured at fair value on a recurring basis using unobservable inputs such as projections of financial results and cash flows for the acquired businesses and a discount factor based on the weighted average cost of capital which fall within Level 3 of the fair value hierarchy. In accordance with the fair value hierarchy described above, the following tables show the fair value of the Company’s financial liabilities that are required to be measured at fair value on a recurring basis at December 31, 2021 and December 31, 2020 and the related activity for the year ended December 31, 2021 and December 31, 2020. ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ Fair Value at December 31, 2021 (in thousands) Carrying Value Level 1 Level 2 Level 3 Financial liabilities ​ ​ ​ ​ Contingent consideration ​ $ 30,756 ​ $ — ​ $ — ​ $ 30,756 ​ ​ $ 30,756 ​ $ — ​ $ — ​ $ 30,756 ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ Fair Value at December 31, 2020 (in thousands) Carrying Value Level 1 Level 2 Level 3 Financial liabilities ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ Contingent consideration ​ $ 18,129 ​ $ — ​ $ — ​ $ 18,129 ​ ​ $ 18,129 ​ $ — ​ $ — ​ $ 18,129 ​ The following table sets forth a summary of the changes in fair value of the Company’s Level 3 financial liabilities: ​ ​ ​ ​ ​ January 1, 2020 $ 40,119 Payment of contingent consideration ​ (6,000) Accretion ​ 1,666 Reclassification to acquisition debt ​ (10,575) Change in fair value ​ (7,081) December 31, 2020 ​ 18,129 Acquisitions (see Note 4) ​ 26,202 Accretion ​ 1,205 Change in fair value ​ (4,780) Reclassification to acquisition debt ​ (10,000) December 31, 2021 ​ $ 30,756 ​

Equity_2

Equity	6 Months Ended
	Jul. 02, 2022
Equity
Equity	Note 11. Equity Immediately prior to the Business Combination, management made a non-cash discretionary distribution to effectively settle all existing Class P Units in exchange for Historical LLC Interests in QualTek HoldCo. In addition, as mentioned in Note 1 - Nature of Business and Summary of Significant Accounting Policies, per the Business Combination Agreement, QualTek HoldCo issued the Convertible Note – Related Party – June 2021 (see in Note 8-Debt and Capital Lease Obligations) in an aggregate principal amount of $30,568 thousand to BCP QualTek II, LLC in exchange for all the Preferred Class B units, which automatically converted into Common Units upon closing of the Business Combination. QualTek Services Inc. Preferred Stock: no outstanding QualTek Services Inc. Class A Common Stock: issued outstanding QualTek Services Inc. Class B Common Stock: issued outstanding Holders of Class A Common Stock and Class B Common Stock vote as a single class on all matters requiring a shareholder vote. Non-controlling Interests: ​ ​ ​ ​ ​ ​ ​ ​ ​ Ownership ​ ​ Common Units ​ Percentage Common Units held by QualTek Services Inc. 22,171,350 45 % Common Units held by Flow-through Sellers 26,663,575 55 % Balance at end of period 48,834,925 100 % ​ Each Common Unit corresponds to a share of Class B Common Stock. Common Unit holders share in QualTek HoldCo’s profits or loss and distributions on a pro rata basis. The Flow-through Sellers have the right to exchange their Common Units in QualTek HoldCo for shares of Class A Common Stock of QualTek Services Inc. on a one-to-one basis after the expiration of the Lock-Up Period (as defined in the Third Amended and Restated Third Amended and Restated Limited Liability Company Agreement of Qualtek HoldCo, LLC). In connection with the exercise of the exchange of the Common Units, the Flow-through Sellers will be required to surrender a number of shares of Class B Common Stock, which the Company will cancel for no consideration on a one-for-one basis with the number of Common Units so exchanged. As of July 2, 2022, no exchanges have occurred or been requested. Public Warrants: Earnout Shares:

Stock-Based Compensation

Stock-Based Compensation	6 Months Ended
	Jul. 02, 2022
Stock-Based Compensation
Stock-Based Compensation	Note 12. Stock-Based Compensation Long-term Incentive Plan The Company’s LTIP allows for the award of equity incentives, including stock options, restricted shares, performance awards, stock appreciation rights, other share-based awards and other cash-based awards to certain employees, directors, officers, or consultants to the Company or its subsidiaries. As of July 2, 2022, there were 2.3 million shares of Class A Common Stock available for future grant under the Plan. The number of shares of Class A common stock reserved for issuance under the 2022 Plan will automatically increase on January 1st each year, starting on January 1, 2023 and continuing through January 1, 2032, by the lesser of (a) the lesser of (i) two percent (2%) of the total number of shares of the Company’s Class A Common Stock and Class B Common Stock outstanding on December 31st of the immediately preceding calendar year and (ii) such number of shares of Class A Common Stock that would result in the number of shares of Class A Common Stock reserved being equal to 15% of the aggregate number of shares of Class A Common Stock and Class B Common Stock outstanding as of the final day of the immediately preceding calendar year, and (b) a lesser number determined by the Company’s board of directors prior to the applicable January 1st. There was not a similar plan in 2021. Stock Options Stock options under the LTIP are granted at the discretion of the Board of Directors or its Committee and expire no more than ten years from the grant date. Outstanding stock options generally vest in equal installments over a four-year During the six months ended July 2, 2022, the Company granted options for 5.2 million shares of Class A Common Stock under the LTIP, with an aggregate grant date fair value of $7,605 thousand. During the six months ended July 2, 2022, 645,563 stock options vested and the total fair value of stock options vested was $936.1 thousand. There were no stock options exercised during the six months ended July 2, 2022. As of July 2, 2022, 4.5 million outstanding stock options were unvested, which had a weighted average grant date fair value of $1.45. There were 5.2 million stock options outstanding as of July 2, 2022, with a weighted average exercise price of $1.45. There were no stock options outstanding as of June 30, 2021. The following table summarizes stock-based compensation expense recognized in the condensed consolidated statements of operations: ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ Three Months Ended ​ Six Months Ended ​ July 2, 2022 July 3, 2021 July 2, 2022 July 3, 2021 Cost of revenue ​ $ 121 ​ $ — ​ $ 121 ​ $ — General and administrative expenses ​ 993 ​ — ​ 7,704 ​ — Total ​ $ 1,114 ​ $ — ​ $ 7,825 ​ $ — ​ As of July 2, 2022, there was $6,370 thousand of total unrecognized compensation cost related to unvested stock options. The unrecognized compensation cost as of July 2, 2022 is expected to be fully amortized over the next 3.9 years. Absent the effect of forfeiture of stock compensation cost for any departures of employees, the following tables summarize the unrecognized compensation cost, the weighted average period the cost is expected to be amortized, and the estimated annual compensation cost for the future periods indicated below (excludes any future award): ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ Weighted ​ ​ ​ ​ ​ ​ ​ ​ Average ​ ​ ​ ​ ​ ​ ​ ​ Remaining ​ ​ ​ ​ ​ ​ ​ ​ Period to be ​ ​ Unrecognized Compensation Cost ​ Recognized ​ July 2, July 3, July 2, July 3, ​ ​ 2022 ​ 2021 ​ 2022 ​ 2021 Stock options ​ $ 6,370 ​ $ — 3.6 — ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ Total Unrecognized Compensation Cost ​ Total 2022 2023 2024 2025 and beyond Stock options $ 6,370 $ 875 $ 1,755 $ 1,755 $ 1,985 ​

Income Taxes

Income Taxes	6 Months Ended
	Jul. 02, 2022
Income Taxes
Income Taxes	Note 13. Income Taxes Prior to the Business Combination, QualTek HoldCo was treated as a partnership for U.S. federal and most applicable state and local income tax purposes. As a partnership, QualTek HoldCo’s is not subject to U.S. federal and certain state and local income taxes. Any taxable income and losses were passed through to and included in the taxable income of its members. Following the Business Combination, the Company is subject to income taxes at the U.S. federal, state, and local levels for income tax purposes, including with respect to its allocable share of any taxable income of QualTek HoldCo. The effective tax rate was 0% for three and six months ended July 2, 2022. The Company, based on the consideration of the relevant positive and negative evidence available, maintained a full valuation allowance against its deferred tax assets. The Company provides for income taxes and related accounts using the asset and liability method of accounting. Under this method, deferred tax assets and liabilities are recognized for the expected future tax consequence on differences between the carrying amounts of assets and liabilities and their respective tax basis, using tax rates in effect for the year in which the differences are expected to reverse. Deferred tax assets are reduced by a valuation allowance when it is “more-likely-than-not” that some portion or all of the deferred tax assets will not be realized. The realization of the deferred tax assets is dependent on the amount of future taxable income.

Tax Receivable Agreement

Tax Receivable Agreement	6 Months Ended
	Jul. 02, 2022
Tax Receivable Agreement
Tax Receivable Agreement	Note 14. Tax Receivable Agreement As part of the Business Combination, the Company entered into the TRA. Under the terms of the TRA, the Company will be required to pay to the TRA Holders 85% of the applicable cash tax savings, if any, in the U.S. federal, state and local tax that the Company realizes or is deemed to realize in certain circumstances as a result of (i) existing tax basis in certain assets of QualTek HoldCo and certain of its direct and indirect Subsidiaries allocable to the Company as a result of the acquisition of Common Units by the Company as part of the Business Combination, (ii) tax basis adjustments resulting from taxable exchanges of Common Units acquired by the Company, (iii) tax deductions in respect to portions of certain payments made under the TRA, and (iv) certain tax attributes of the Company that were acquired directly or indirectly pursuant to the Business Combination. The Company generally retains the benefit of the remaining 15% of the applicable tax savings. The TRA liability is carried at a value equal to the undiscounted expected future payments due under the TRA. The Company recorded $34,092 thousand as an estimate of future payments as an increase in TRA liability and a decrease to additional paid-in capital in the condensed consolidated financial statements. The Company estimates it will be able to utilize some, but not all, of the tax attributes based on current tax forecasts. If there was sufficient income to utilize all tax attributes, the TRA liability would be $44,008 thousand. If subsequent adjustments to the liability for future payments occur, those changes would be recognized through current period net income (loss) in the condensed consolidated statements of operations and comprehensive income (loss).

Segments and Related Informat_7

Segments and Related Information	6 Months Ended	12 Months Ended
	Jul. 02, 2022	Dec. 31, 2021
Segments and Related Information
Segments and Related Information	Note 15. Segments and Related Information The Company manages its operation under two operating segments, which represent its two reportable segments: (1) Telecom and (2) Renewables and Recovery Logistics. The Telecom segment performs site acquisition, engineering, project management, installation, testing, last mile installation, and maintenance solutions of communication infrastructure for telecommunication and cable providers, businesses, public venues, government facilities, and residential subscribers. The Renewables and Recovery Logistics segment derives its revenue from providing new fiber optic construction services, maintenance and repair services as well as businesses with continuity and disaster relief services to renewable energy, commercial, telecommunication and utility companies. The segment also provides business-as-usual services such as generator storage and repair and cell maintenance services. The accounting policies of the reportable segments are the same as those described in Note 1 - Nature of Business and Summary of Significant Accounting Policies . We present adjusted EBITDA as the key metric used by our management to assess the operating and financial performance of our operations in order to make decisions on allocation of resources. Accordingly, we believe that adjusted EBITDA provides useful information to investors and others in understanding and evaluating our operating results in the same manner as our management. Summarized financial information for the Company’s reportable segments is presented and reconciled to the Company’s condensed consolidated financial information in the following tables, all of which are presented in thousands. Note the information below excludes amounts from discontinued operations. ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ For the Three Months Ended ​ For The Six Months Ended Revenue: July 2, 2022 July 3, 2021 July 2, 2022 July 3, 2021 Telecom ​ $ 175,173 ​ $ 117,959 ​ $ 307,837 ​ $ 224,439 Renewables and Recovery Logistics ​ ​ 9,049 ​ ​ 12,650 ​ ​ 24,546 ​ ​ 25,283 Total consolidated revenue ​ $ 184,222 ​ $ 130,609 ​ $ 332,383 ​ $ 249,722 ​ ​ ​ ​ ​ ​ ​ ​ ​ July 2, December 31, Total Assets: ​ 2022 ​ 2021 Telecom ​ $ 615,135 ​ $ 570,750 Renewables and Recovery Logistics ​ ​ 81,541 ​ ​ 90,638 Corporate (1) ​ ​ (1,567) ​ ​ 10,371 Total consolidated assets ​ $ 695,109 ​ $ 671,759 (1) Corporate includes both corporate assets and eliminations ​ ​ ​ ​ ​ ​ ​ ​ ​ For The Six Months Ended Capital Expenditures: July 2, 2022 July 3, 2021 Telecom ​ $ 10,692 ​ $ 682 Renewables and Recovery Logistics ​ ​ 854 ​ ​ 179 Corporate ​ ​ 510 ​ ​ 870 Total consolidated capital expenditures ​ $ 12,056 ​ $ 1,731 ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ For the Three Months Ended ​ For The Six Months Ended Amortization and Depreciation: July 2, 2022 July 3, 2021 July 2, 2022 July 3, 2021 Amortization and depreciation ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ Telecom ​ $ 11,705 ​ $ 9,742 ​ $ 23,366 ​ $ 19,562 Renewables and Recovery Logistics ​ ​ 2,885 ​ ​ 3,037 ​ ​ 5,780 ​ ​ 5,604 Corporate ​ ​ 204 ​ ​ 244 ​ ​ 414 ​ ​ 479 Total consolidated amortization and depreciation ​ $ 14,794 ​ $ 13,023 ​ $ 29,560 ​ $ 25,645 ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ For the Three Months Ended ​ For The Six Months Ended Adjusted EBITDA Reconciliation: July 2, 2022 July 3, 2021 July 2, 2022 July 3, 2021 Telecom adjusted EBITDA ​ $ 17,031 ​ $ 11,202 ​ $ 21,843 ​ $ 16,016 Renewables and Recovery Logistics adjusted EBITDA ​ ​ (601) ​ ​ 1,141 ​ ​ 4,708 ​ ​ 4,019 Corporate adjusted EBITDA ​ ​ (6,276) ​ ​ (4,720) ​ ​ (12,366) ​ ​ (8,649) Total adjusted EBITDA continuing operations ​ $ 10,154 ​ $ 7,623 ​ $ 14,185 ​ $ 11,386 Total adjusted EBITDA - discontinuing operations ​ ​ — ​ ​ (1,212) ​ ​ — ​ ​ (2,075) Total adjusted EBITDA ​ $ 10,154 ​ $ 6,411 ​ $ 14,185 ​ $ 9,311 Less: ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ Management fees ​ ​ — ​ ​ (124) ​ ​ (126) ​ ​ (622) Transaction expenses ​ ​ (1,320) ​ ​ (903) ​ ​ (10,588) ​ ​ (1,452) Share based compensation ​ ​ (1,114) ​ ​ — ​ ​ (7,825) ​ ​ — Depreciation and amortization ​ ​ (14,794) ​ ​ (13,023) ​ ​ (29,560) ​ ​ (25,645) Interest expense ​ ​ (13,085) ​ ​ (11,227) ​ ​ (25,428) ​ ​ (21,138) Loss on extinguishment of convertible notes ​ ​ — ​ ​ (2,436) ​ ​ — ​ ​ (2,436) Integration, public company readiness and close out costs ​ ​ (5,490) ​ ​ — ​ ​ (6,854) ​ ​ — Net loss from continuing operations ​ $ (25,649) ​ $ (20,090) ​ $ (66,196) ​ $ (39,907) Net loss from discontinued operations ​ ​ — ​ ​ (1,740) ​ ​ — ​ ​ (3,129) Net loss ​ $ (25,649) ​ $ (21,830) ​ $ (66,196) ​ $ (43,036) ​ Revenue by Service Offerings Revenue for each of the Company’s end-market services offerings is presented below: ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ For the Three Months Ended ​ For The Six Months Ended ​ July 2, 2022 July 3, 2021 July 2, 2022 July 3, 2021 Telecom Wireless ​ $ 122,693 ​ $ 91,673 ​ $ 217,059 ​ $ 175,646 Telecom Wireline ​ ​ 44,504 ​ ​ 26,287 ​ ​ 75,935 ​ ​ 48,794 Telecom Power ​ ​ 7,976 ​ ​ — ​ ​ 14,843 ​ ​ — Renewables ​ ​ 5,381 ​ ​ 11,238 ​ ​ 7,648 ​ ​ 13,518 Recovery Logistics ​ ​ 3,668 ​ ​ 1,411 ​ ​ 16,898 ​ ​ 11,764 Total ​ $ 184,222 ​ $ 130,609 ​ $ 332,383 ​ $ 249,722 ​ Significant Customers Revenue concentration information for significant customers as a percentage of total consolidated revenue was as follows (in thousands): ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ For the Three Months Ended ​ ​ For The Six Months Ended ​ ​ ​ July 2, 2022 ​ July 3, 2021 ​ ​ July 2, 2022 ​ July 3, 2021 ​ Customers: Amount % of Total Amount % of Total ​ Amount % of Total Amount % of Total ​ AT&T ​ $ 77,262 ​ 41.9 % $ 62,909 ​ 48.2 % ​ $ 133,245 ​ 40.1 % $ 123,692 ​ 49.5 % T-Mobile ​ ​ 24,714 ​ 13.4 % ​ 19,231 ​ 14.7 % ​ ​ 41,179 ​ 12.4 % ​ 36,552 ​ 14.6 % Verizon ​ ​ 29,793 ​ 16.2 % ​ 17,026 ​ 13.0 % ​ ​ 52,643 ​ 15.8 % ​ 34,876 ​ 14.0 % Total ​ $ 131,769 ​ 71.5 % $ 99,166 ​ 75.9 % ​ $ 227,067 ​ 68.3 % $ 195,120 ​ 78.1 % ​	Note 11. Segments and Related Information The Company manages its operation under two operating segments, which represent its two reportable segments: (1) Telecom and (2) Renewables and Recovery Logistics. The Telecom segment performs site acquisition, engineering, project management, installation, testing, last mile installation, and maintenance solutions of communication infrastructure for telecommunication and utility providers, businesses, public venues, government facilities, and residential subscribers. The Renewables and Recovery Logistics segment derives its revenue from providing new fiber optic construction services, maintenance and repair services as well as businesses with continuity and disaster relief services to renewable energy, commercial, telecommunication and utility companies. The segment also provides business-as-usual services such as generator storage and repair and services. The accounting policies of the reportable segments are the same as those described in Note 1 . We present adjusted EBITDA as the key metric used by our management to assess the operating and financial performance of our operations in order to make decisions on allocation of resources. Accordingly, we believe that adjusted EBITDA provides useful information to investors and others in understanding and evaluating our operating results in the same manner as our management. Summarized financial information for the Company’s reportable segments is presented and reconciled to the Company’s consolidated financial information in the following tables, all of which are presented in thousands. ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ For the Years Ended ​ ​ December 31, ​ 2021 2020 Revenue: ​ ​ ​ ​ ​ ​ Telecom ​ $ 498,221 ​ $ 587,614 Renewables and Recovery Logistics ​ 114,020 ​ 68,910 Total consolidated revenue ​ $ 612,241 ​ $ 656,524 ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ December 31, ​ 2021 2020 Total Assets: ​ ​ ​ ​ Telecom ​ $ 570,750 ​ $ 579,147 Renewables and Recovery Logistics ​ 90,638 ​ 55,370 Corporate ​ 10,371 ​ 6,351 Total consolidated assets ​ $ 671,759 ​ $ 640,868 ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ For the Years Ended ​ ​ December 31, ​ 2021 2020 Capital Expenditures: ​ ​ ​ ​ Telecom ​ $ 11,109 ​ $ 8,831 Renewables and Recovery Logistics ​ 330 ​ 12,251 Corporate ​ 1,379 ​ 2,015 Total consolidated capital expenditures ​ $ 12,818 ​ $ 23,097 ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ For the Years Ended ​ ​ December 31, ​ 2021 2020 Amortization and Depreciation: ​ ​ ​ ​ Amortization and depreciation ​ ​ ​ ​ ​ ​ Telecom ​ $ 41,105 ​ $ 40,588 Renewables and Recovery Logistics ​ 11,588 ​ 5,259 Corporate ​ 982 ​ 628 Total consolidated amortization and depreciation ​ $ 53,675 ​ $ 46,475 ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ For the Years Ended ​ ​ December 31, ​ 2021 2020 Adjusted EBITDA Reconciliation: ​ ​ ​ ​ Telecom adjusted EBITDA ​ $ 32,542 ​ $ 2,409 Renewables and Recovery Logistics adjusted EBITDA ​ 44,869 ​ 28,943 Corporate adjusted EBITDA ​ (17,376) ​ (18,213) Total adjusted EBITDA ​ $ 60,035 ​ $ 13,139 Less: ​ ​ ​ ​ ​ ​ Management fees ​ (889) ​ (518) Transaction expenses ​ (3,826) ​ (988) Loss on legal settlement ​ (2,600) ​ — Change in fair value of contingent consideration ​ 4,780 ​ 7,081 Impairment of goodwill ​ (52,487) ​ (28,802) Depreciation and amortization ​ (53,675) ​ (46,475) Interest expense ​ (50,477) ​ (37,659) Loss on extinguishment of convertible notes ​ (2,436) ​ — Loss from continuing operations ​ $ (101,575) ​ $ (94,222) ​ Revenue by Service Offerings Revenue for each of the Company’s end-market services offerings is presented below: ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ For the Years Ended ​ ​ December 31, ​ 2021 2020 Telecom Wireless ​ $ 382,743 ​ $ 458,155 Telecom Wireline ​ 102,194 ​ 129,459 Telecom Power ​ 13,284 ​ — Renewables ​ 29,216 ​ — Recovery Logistics ​ 84,804 ​ 68,910 Total ​ $ 612,241 ​ $ 656,524 ​ Significant Customers Revenue concentration information for significant customers as a percentage of total consolidated revenue was as follows (in thousands): ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ For the Year Ended December 31, ​ ​ 2021 ​ 2020 ​ Amount % of Total Amount % of Total Customers: ​ ​ ​ ​ ​ ​ ​ ​ ​ AT&T ​ $ 249,389 41 % $ 356,026 54 % Entergy ​ 69,268 11 % * * ​ T-Mobile ​ 78,442 13 % * * ​ Verizon ​ 72,584 12 % 116,444 18 % Total ​ $ 469,683 77 % $ 472,470 72 % * Revenue from Entergy and T-Mobile did not exceed 10% of total consolidated revenue for the year ended December 31, 2020.

Commitments and Contingencies_3

Commitments and Contingencies	6 Months Ended	12 Months Ended
	Jul. 02, 2022	Dec. 31, 2021
Commitments and Contingencies.
Commitments and Contingencies	Note 16. Commitments and Contingencies Litigation: Operating leases:	Note 12. Commitments and Contingencies Litigation: the Company for any future liability regarding the project. The settlement is reflected as loss on legal settlement within the accompanying consolidated statements of operations and comprehensive loss. From time to time, we are subject to certain legal proceedings and claims arising in the ordinary course of business. These matters are subject to many uncertainties, and it is possible that some of these matters ultimately could be decided, resolved or settled in a manner that could have an adverse effect on us. Although the resolution and amount of liability cannot be predicted with certainty, it is the opinion of management, based on information available at this time, that such legal proceedings and claims are not expected to have a material effect on the Company’s financial position, results of operations, and cash flows. Operating leases: The following is a schedule by year of future minimum rental payments required under the operating lease agreements (in thousands): ​ ​ ​ ​ ​ Years ending December 31: ​ 2022 ​ $ 9,699 2023 ​ 7,124 2024 ​ 5,089 2025 ​ 3,013 2026 ​ 2,017 Thereafter ​ 5,124 ​ ​ $ 32,066 ​

Related Party Transactions_2

Related Party Transactions	6 Months Ended	12 Months Ended
	Jul. 02, 2022	Dec. 31, 2021
Related Party Transactions
Related Party Transactions	Note 17. Related Party Transactions On July 18, 2018, the Company entered into an Advisory Services Agreement with its majority member. The agreement requires quarterly advisory fees of $125 thousand paid at the beginning of each quarter. For the three months ended July 2, 2022 and July 3, 2021, the Company incurred $0 thousand and $124 thousand in advisory fees, respectively. The Company incurred $126 thousand and $622 thousand in advisory fees for the six months ended July 2, 2022 and July 3, 2021, respectively. Effective as of the date of the Business Combination, the advisory fees were suspended. ​ The Company has rental agreements for facilities, each of which are owned or partially owned directly or indirectly by various members of Company’s management. The Company incurred $253 thousand and $507 thousand in rental expenses for the three and six months ended July 2, 2022, respectively. The Company incurred $168 thousand and $336 thousand in rental expenses for the three and six months ended July 3, 2021, respectively.	Note 13. Related Party Transactions On July 18, 2018, the Company entered into an Advisory Services Agreement with its majority member. The agreement requires quarterly advisory fees of $125 thousand paid at the beginning of each quarter. The Company incurred $889 thousand and $518 thousand in advisory fees for the years ended December 31, 2021 and 2020, respectively.

Subsequent Events_2

Subsequent Events	6 Months Ended	12 Months Ended
	Jul. 02, 2022	Dec. 31, 2021
Subsequent Events
Subsequent Events	Note 18. Subsequent Events The Company has evaluated all events that occurred through the date of this filing.	Note 15. Subsequent Events The Company has evaluated events occurring after December 31, 2021 through March 31, 2022, which represents the date the financial statements were issued. On January 28, 2022, the Company executed an amendment to the Credit Agreement to temporarily increase the maximum availability of the revolving credit facility to the amount of $115,000 thousand until February 15, 2022. On February 14, 2022, the maximum availability was automatically reduced to the amount of $103,500 thousand. As described in Note 1, QualTek Holdco, LLC completed the business combination with the ROCR on February 14, 2022. In connection with the consummation of the business combination, the combined company changed its name from Roth CH Acquisition III Co. to QualTek Services Inc. Pursuant to the Business Combination Agreement, Blocker Merger Sub merged with and into the Blocker (the “Blocker Merger”), resulting in the equity interests of the Blocker being converted into the right to receive 11,923,940 shares of Class A Common Stock under the Business Combination Agreement, and the owners of such equity interests in the Blocker (the “Blocker Owners”) being entitled to such shares of Class A Common Stock at the Closing, and thereafter, the surviving blocker merged with and into ROCR, with ROCR as the surviving company (the “Buyer Merger”), resulting in the cancellation of the equity interests of the surviving blocker and ROCR directly owning all of the units of QualTek (the “QualTek Units”) previously held by the Blocker in QualTek. Immediately following the Buyer Merger, Company Merger Sub merged with and into QualTek, with QualTek as the surviving company (the “QualTek Merger”), resulting in (i) QualTek becoming a subsidiary of ROCR, (ii) the QualTek Units (excluding those held by the Blocker and ROCR) being converted into the right to receive 18,764,898 shares of Class B common stock, par value $0.0001 per share (the “Class B Common Stock” and, together with the Class A Common Stock, the “Common Stock”), under the Business Combination Agreement and the holders of QualTek Units being entitled to such shares of Class B Common Stock at the Closing, (iii) the QualTek Units held by ROCR being converted into the right to receive a number of common units of BCP QualTek (the “Common Units”) equal to the number of shares of Class A Common Stock issued and outstanding (i.e., 21,571,283 QualTek Units), less the number of Common Units received in connection with the contribution described immediately below (i.e., 16,160,418 QualTek Units). With respect to the portion of merger consideration under the Business Combination Agreement at the Closing to which the Blocker Owners and holders of QualTek Units were entitled as described above, the cumulative value of merger consideration to which they are together entitled equals the Equity Value. The “Equity Value” is the sum of (i) $294,318,544, plus (ii) the value of any Equity Interests of the Company issued as consideration for any acquisitions by the Company prior to the Closing (i.e., $10,000,000), plus (iii) the amount of interest accrued on that certain convertible promissory note in an aggregate principal amount of $30,557,501 issued by the Company to BCP QualTek II in exchange for all of BCP QualTek II’s Class B Units. The exact amount was allocated between the Blocker Owners and holders of QualTek Units as follows (i) 3,642,750 shares of Class A Common Stock to BCP AIV Investor Holdings-3, L.P., (ii) 4,184,290 shares of Class A Common Stock to BCP Strategic AIV Investor Holdings-2, L.P., (iii) 4,096,901 shares of Class A Common Stock to BCP QualTek Investor Holdings, L.P., (iv) 11,780,782 shares of Class B Common Stock and 11,780,782 Common Units to BCP QualTek, LLC, (v) 2,158,223 shares of Class B Common Stock and 2,158,223 Common Units to BCP QualTek II, LLC, and (vi) 4,825,893 shares of Class B Common Stock and 4,825,893 Common Units to QualTek Management HoldCo, LLC (f/k/a BCP QualTek Management, LLC) (“QualTek Management”). No portion of the merger consideration was paid in cash. The foregoing represents the total consideration to be paid to the Blocker Owners and holders of QualTek Units in connection with the Business Combination. ROCR contributed, as a capital contribution in exchange for a portion of the QualTek Units it acquired in the QualTek Merger (i.e., 16,160,418 QualTek Units), $161,604,181 representing the amount of cash available after payment of the merger consideration under the Business Combination Agreement, which will be used by QualTek or its Subsidiaries to pay the transaction expenses under the Business Combination Agreement. In conjunction with the completed business combination, the Company repaid the acquisition debt, as noted in Note 8, plus accrued interest with the proceeds from the transaction. On February 14, 2022, in connection with the Closing, QualTek Services Inc. entered into an indenture (the “Indenture”) with Wilmington Trust, National Association, as trustee, and certain guarantors party thereto, including, among others, certain subsidiaries of the Company, in respect of $124,685 thousand in aggregate principal amount of senior unsecured convertible notes due 2027 (“February 2022 — Convertible Notes”) that were issued to certain investors (collectively, the “February 2022 Convertible Note Investors”). The February 2022 — Convertible Notes were purchased by the Convertible Note Investors pursuant to certain convertible note subscription agreements, dated as of February 14, 2022, between the Company and each of the Convertible Note Investors. Pursuant to the Convertible Note Subscription Agreements, the Convertible Note Investors, upon the terms and subject to the conditions set forth in the respective Convertible Note Subscription Agreements, purchased from QualTek Services Inc., and QualTek Services Inc. issued to the Convertible Note Investors, subject to the terms and conditions of the Indenture, $124,685 thousand in aggregate principal amount of Convertible Notes at a purchase price of 98.00% of the principal amount. The Convertible Notes are guaranteed by QualTek Services Inc.’s subsidiaries that guarantee its credit facilities. The Convertible Notes are convertible into shares of QualTek Services Inc.’s Class A common stock, par value $0.0001 per share (the “Class A Common Stock”), at an initial conversion price of $10.00 (subject to adjustment) in accordance with the terms thereof, and shall mature on February 15, 2027. The Convertible Note Investors may convert their Convertible Notes into shares of Class A Common Stock at any time, subject to the terms of the Indenture. Certain offering-related expenses were payable by QualTek Services Inc., including customary fees payable to the placement agents, Roth and Craig-Hallum, aggregating $5,000 thousand. The Convertible Notes are not redeemable by QualTek Services Inc.

Nature of Business and Summar_9

Nature of Business and Summary of Significant Accounting Policies (Policies)	6 Months Ended	12 Months Ended
	Jul. 02, 2022	Dec. 31, 2021
Nature of Business and Summary of Significant Accounting Policies
Stock-Based Compensation	Stock-Based Compensation: Compensation - Stock Compensation
Basis of Presentation	Basis of Presentation: These unaudited condensed consolidated financial statements include all adjustments (consisting of normal recurring adjustments) that management considers necessary for a fair statement of the Company’s results of operations, comprehensive loss, financial condition, cash flows and stockholders’ equity for the interim periods presented. Interim results are not necessarily indicative of the results to be expected for the full year. For the six months ended July 2, 2022, these unaudited condensed consolidated financial statements reflect the consolidated results of operations, comprehensive loss, cash flows and changes in equity of QualTek HoldCo and its wholly-owned subsidiaries for the period of January 1, 2022 through February 14, 2022, the Closing Date of the Business Combination, and the consolidated results of operations, comprehensive loss, cash flows and changes in stockholders’ equity of QualTek Services Inc. for the period of February 14, 2022 through July 2, 2022. The condensed consolidated balance sheet at July 2, 2022 presents the financial condition of QualTek Services Inc. and its consolidated subsidiary, QualTek HoldCo and its wholly-owned subsidiaries, and reflects the initial recording of the assets and liabilities of QualTek Services Inc. at their historical cost. All intercompany balances and transactions of QualTek HoldCo prior to the Business Combination have been eliminated. All intercompany balances and transactions of QualTek Services Inc. after the Business Combination have been eliminated. For the three and six months ended July 3, 2021, these unaudited condensed consolidated financial statements present the consolidated results of operations, comprehensive loss, cash flows and changes in equity of QualTek HoldCo. The consolidated balance sheet as of December 31, 2021 presents the financial condition of QualTek HoldCo and its wholly-owned subsidiaries. All intercompany balances and transactions of QualTek HoldCo have been eliminated.
Principles of Consolidation	Principles of Consolidation: For the periods prior to the Business Combination, the consolidated financial statements of the Company comprise the accounts of QualTek HoldCo and its wholly-owned subsidiaries. All intercompany accounts and transactions among QualTek HoldCo and its consolidated subsidiaries were eliminated.
Emerging Growth Company	Emerging Growth Company: Further, Section 102(b)(l) of the JOBS Act exempts emerging growth companies from being required to comply with new or revised financial accounting standards until private companies (that is, those that have not had a Securities Act registration statement declared effective or do not have a class of securities registered under the Exchange Act) are required to comply with the new or revised financial accounting standards. The JOBS Act provides that a company can elect to opt out of the extended transition period and comply with the requirements that apply to non-emerging growth companies but any such election to opt out is irrevocable. The Company has elected not to opt out of such extended transition period which means that when a standard is issued or revised and it has different application dates for public or private companies, the Company, as an EGC, can adopt the new or revised standard at the time private companies adopt the new or revised standard. This may make comparison of the Company’s consolidated financial statements with another public company which is neither an EGC nor an EGC which has opted out of using the extended transition period difficult or impossible because of the potential differences in accounting standards used.
Use of Estimates	Use of Estimates:	Use of estimates:
Noncontrolling Interests	Noncontrolling Interests:
Income Taxes	Income Taxes: Following the Business Combination, the Company is subject to income taxes at the U.S. federal, state, and local levels for income tax purposes, including with respect to its allocable share of any taxable income and other separately stated items of QualTek HoldCo. Income taxes are accounted for using the asset and liability method of accounting. Under this method, deferred tax assets and liabilities are recognized for the expected future tax consequence on differences between the carrying amounts of assets and liabilities and their respective tax basis, using tax rates in effect for the year in which the differences are expected to reverse. The effect on deferred assets and liabilities of a change in tax rates is recognized in income in the period when the change is enacted. Deferred tax assets are reduced by a valuation allowance when it is “more-likely-than-not” that some portion or all of the deferred tax assets will not be realized. The realization of the deferred tax assets is dependent on the amount of future taxable income.	Income taxes: Income Taxes Tax positions not deemed to meet the more-likely-than-not threshold would be recorded as a tax expense or benefit and liability in the current year. Based on the Company’s assessment of many factors, including past experience and complex judgments about future events, the Company does not currently anticipate significant changes in its uncertain tax positions over the next 12 months. The Company is not subject to income tax examinations by the U.S. federal, state, or local tax authorities prior to 2018.
Tax Receivable Agreement Liability	Tax Receivable Agreement Liability:
Basic and Diluted Loss Per Share	Basic and Diluted Loss Per Share:
Warrant Accounting	Warrant Accounting: Distinguishing Liabilities from Equity For issued or modified warrants that meet all of the criteria for equity classification, the warrants are required to be recorded as a component of additional paid-in capital at the time of issuance. The Company recorded the Public Warrants assumed as part of the Business Combination as equity (see Note 11-Equity). For issued or modified warrants that do not meet all the criteria for equity classification, the warrants are required to be recorded at their initial fair value on the date of issuance, and each balance sheet date thereafter. Changes in the estimated fair value of the warrants are recognized as a non-cash gain or loss on the consolidated statements of operations. The Company recorded the Private Placement Warrants assumed as part of the Business Combination as a liability. The fair value of the Private Placement Warrants (see Note 9-Warrants) was estimated using Black-Scholes call option model (see Note 10-Fair Value Measurements).
Earnout Shares	Earnout Shares: The Earnout Shares are considered legally issued and outstanding shares of common stock subject to restrictions on transfer and voting and potential forfeiture pending the achievement of the earnout targets described above. The Company evaluated the Earnout Shares and concluded that they meet the criteria for equity classification under ASC 815-40. The Earnout Shares were classified in stockholders’ equity, recognized at fair value upon the closing of the Business Combination and will not be subsequently remeasured.
Convertible Instruments	Convertible Instruments: Public business entities should apply the amendments in ASU 2020-06 for fiscal years beginning after December 15, 2021, including interim periods within those fiscal years, with early adoption permitted but no earlier than fiscal years beginning after December 15, 2020. For nonpublic business entities, ASU 2020-06 is effective for fiscal years beginning after December 15, 2023, including interim periods within those fiscal years, with early adoption permitted but no earlier than fiscal years beginning after December 15, 2020. The Company, as an EGC, is allowed the extended transition period offered to nonpublic business entities and is not required to apply this new standard until fiscal years beginning after December 15, 2023. Adoption of the standard requires using either a modified retrospective or a full retrospective approach. Effective January 1, 2022, the Company early adopted ASU 2020-06 using the modified retrospective method which enables entities to apply the transition requirements in this ASU at the effective date of ASU 2020-06 (rather than as of the earliest comparative period presented) with the effect of initially adopting ASU 2020-06 recognized as a cumulative-effect adjustment to accumulated deficit on the first day of the period adopted. Therefore, this transition method applies the amendments in ASU 2020-06 to outstanding financial instruments as of the beginning of the fiscal year of adoption (January 1, 2022), with the cumulative effect of the change recognized as an adjustment to the opening balance of accumulated deficit as of the date of adoption. The Company applied ASU-2020-06 to all outstanding financial instruments as of January 1, 2022 (the date of adoption of ASU 2020-06). The Convertible Notes-June 2021 (see in Note 8-Debt and Capital Lease Obligations) issued on June 16, 2021 was the only outstanding financial instrument affected by this new accounting standard as of January 1, 2022. Therefore the application of ASU-2020-06 to this convertible note payable was used to determine the cumulative effect of the adoption of the new accounting standard (see Note 8-Debt and Capital Lease Obligations).
Transaction Costs	Transaction Costs:
Risks and uncertainties		Risks and uncertainties: It is unknown how long the adverse conditions associated with the coronavirus will last and what the complete financial effect will be to the Company.
Recent accounting pronouncements	Recent accounting pronouncements: Leases (Topic 842) In June 2016, the FASB issued ASU No. 2016-13, Financial Instruments — Credit Losses (Topic 326) In October 2021, the FASB issued ASU 2021-08, Business Combinations (Topic 805)—Accounting for Contract Assets and Contract Liabilities from Contracts with Customers Revenue from Contracts with Customers	Recent accounting pronouncements: Leases (Topic 842) In June 2016, the FASB issued ASU No. 2016-13, Financial Instruments — Credit Losses (Topic 326) In August 2020, the FASB issued ASU 2020-06, Debt-Debt with Conversion and Other Options (Subtopic 470-20) and Derivatives and Hedging-Contracts in Entity’s Own Equity (Subtopic 815-40): Accounting for Convertible Instruments and Contracts in an Entity’s Own Equity In October 2021, the FASB issued ASU 2021-08, Business Combinations (Topic 805) — Accounting for Contract Assets and Contract Liabilities from Contracts with Customers Revenue from Contracts with Customers
Risks and uncertainties	Risks and uncertainties: It is unknown how long the adverse conditions associated with the coronavirus will last and what the complete financial effect will be to the Company.
Business combinations		Business combinations: information regarding their respective fair values on the date of acquisition. Any excess of the purchase price over the fair value of the separately identifiable assets acquired and the liabilities assumed is allocated to goodwill. Management determines the fair values used in purchase price allocations for intangible assets based on historical data, estimated discounted future cash flows, expected royalty rates for trademarks and trade names, as well as certain other information. The valuation of assets acquired, and liabilities assumed requires a number of judgments and is subject to revision as additional information about the fair value of assets and liabilities becomes available. Additional information, which existed as of the acquisition date but unknown to us at that time, may become known during the remainder of the measurement period. This measurement period may not exceed 12 months from the acquisition date. The Company recognizes any adjustments to provisional amounts that are identified during the measurement period in the reporting period in which the adjustments are determined. Additionally, in the same period in which adjustments are recognized, the Company records the effect on earnings of changes in depreciation, amortization, or other income effects, if any, as a result of any change to the provisional amounts, calculated as if the accounting adjustment had been completed at the acquisition date. Acquisition costs are expensed as incurred. The results of operations of businesses acquired are included in the consolidated statements of operations and comprehensive loss from their dates of acquisition.
Impairment of long-lived and intangible assets		Impairment of long-lived and intangible assets:
Goodwill and intangible assets		Goodwill and intangible assets: Intangible assets consist of customer relationships, trademarks and trade names. Intangible assets that have finite useful lives are amortized on a straight-line basis over their estimated useful lives ranging from 1 year to 15 years.
Property and equipment		Property and equipment: 3
Inventories		Inventories:
Concentration of credit risk		Concentration of credit risk: The Company maintains certain cash balances with U.S. and Canadian financial institutions and, from time to time, the Company may have balances in excess of the federally insured deposit limit.
Cash		Cash:
Accounts receivable		Accounts receivable: Company generally does not require collateral. Accounts receivable are considered past due if any portion of the receivables balance is outstanding for more than one day beyond the contractual due date. The Company does not charge interest on past due accounts. The Company is party to non-recourse financing arrangements in the ordinary course of business, under which certain receivables are settled with the customer’s bank in return for a nominal fee. Discount charges related to these arrangements, which are included within interest expense, totaled $1,003 thousand and $1,713 thousand for the years ended December 31, 2021 and 2020, respectively.

Earnings Per Share (Tables)_2

Earnings Per Share (Tables)	6 Months Ended	12 Months Ended
	Jul. 02, 2022	Dec. 31, 2021
Earnings Per Share
Schedule of basic and diluted earnings per unit	The following tables present the calculation of basic and diluted loss per share for the three months ended July 2, 2022 and for the period from February 14, 2022 to July 2, 2022 following the Business Combination when the Company had Class A common stock outstanding (in thousands, except share and per share data): ​ ​ ​ ​ ​ ​ ​ ​ Basic: ​ ​ ​ ​ ​ ​ ​ Three months ended February 14, 2022 through ​ July 2, 2022 July 2, 2022 ​ ​ ​ ​ ​ ​ ​ Numerator: ​ ​ Net loss ​ $ (25,649) ​ $ (36,593) Less: Loss attributable to noncontrolling interests ​ (13,931) ​ (19,947) Net loss attributable to QualTek Services, Inc. ​ (11,718) ​ (16,646) Less: Loss attributable to participating securities ​ (1,084) ​ (1,549) Net loss attributable to Class A common shareholders, basic ​ $ (10,634) ​ $ (15,097) ​ ​ ​ ​ ​ ​ ​ Denominator: ​ ​ Weighted average Class A common shares outstanding ​ 24,446,284 ​ 24,446,284 Less: weighted average unvested Blocker Owner Earnout Shares outstanding ​ (2,274,934) ​ (2,274,934) Weighted average Class A common shares outstanding, basic ​ 22,171,350 ​ 22,171,350 ​ ​ ​ ​ ​ ​ ​ Net loss per share - basic ​ $ (0.48) ​ $ (0.68) ​ ​ ​ ​ ​ ​ ​ ​ Diluted: ​ ​ ​ ​ Three months ended ​ February 14, 2022 through ​ ​ July 2, 2022 ​ July 2, 2022 ​ ​ ​ ​ ​ ​ ​ Numerator: ​ ​ Net loss ​ $ (25,649) ​ $ (36,593) Less: Loss attributable to noncontrolling interests ​ (2,009) ​ (2,875) Net loss attributable to Class A and B common shareholders, diluted ​ (23,640) ​ (33,718) Less: Loss attributable to participating securities ​ (1,134) ​ (1,622) Net loss attributable to Class A common shareholders, diluted ​ $ (22,506) ​ $ (32,096) ​ ​ ​ ​ ​ ​ ​ Denominator: ​ ​ Weighted average Class A common shares outstanding ​ 24,446,284 ​ 24,446,284 Less: weighted average unvested Blocker Owner Earnout Shares outstanding ​ (2,274,934) ​ (2,274,934) Add: Weighted-average Class B common shares if converted to Class A common shares outstanding (excluding Earnout Voting shares) ​ 22,827,398 ​ 22,827,398 Weighted average Class A and B common shares outstanding, diluted ​ 44,998,748 ​ 44,998,748 ​ ​ ​ ​ ​ ​ ​ Net loss per share - diluted ​ $ (0.50) ​ $ (0.71) ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ Three months ended Six months ended ​ July 3, 2021 ​ July 3, 2021 Numerator ​ ​ ​ ​ ​ ​ Loss from continuing operations ​ $ (20,090) ​ $ (39,907) Loss from discontinued operations ​ ​ (1,740) ​ ​ (3,129) Net loss ​ ​ (21,830) ​ ​ (43,036) Less: accrued preferred return ​ ​ 738 ​ ​ 1,638 Net loss attributable to Class A common shareholders - basic and diluted ​ $ (22,568) ​ $ (44,674) ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ Denominator ​ ​ ​ ​ ​ ​ Weighted average Class A common shares outstanding - basic and diluted ​ ​ 11,923,941 ​ ​ 11,797,013 ​ ​ ​ ​ ​ ​ ​ Continuing operations - Class A - basic and diluted ​ $ (1.75) ​ $ (3.52) Discontinued operations - Class A - basic and diluted ​ $ (0.15) ​ $ (0.27) Net loss - Class A - basic and diluted ​ $ (1.90) ​ $ (3.79)	​ ​ ​ ​ ​ ​ ​ ​ ​ ​ For the Years Ended ​ ​ December 31, ​ 2021 2020 Numerator: ​ ​ Loss from continuing operations ​ $ (101,575) ​ $ (94,222) Loss from discontinued operations ​ (8,851) ​ (3,865) Net loss ​ (110,426) ​ (98,087) Less: accrued preferred return ​ (1,638) ​ (3,287) Net loss attributable to Class A common shareholders – basic and diluted ​ $ (112,064) ​ $ (101,374) Denominator: ​ ​ Weighted average Class A common shares outstanding – basic and diluted ​ 11,859,955 ​ 10,989,751 Net loss per share: ​ ​ Net loss per share – continuing operations – basic and diluted ​ $ (8.70) ​ $ (8.87) Net loss per share – discontinued operations – basic and diluted ​ $ (0.75) ​ $ (0.35) Net loss per share – basic and diluted ​ $ (9.45) ​ $ (9.22)
Schedule of anti dilutive effect	​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ Three months ended ​ February 14, 2022 through ​ ​ July 2, 2022 ​ July 2, 2022 Excluded from the calculation (1) ​ Stock options 5,161,375 ​ 5,161,375 Private Placement Warrants 101,992 ​ 101,992 Public Warrants 2,874,979 ​ 2,874,979 Convertible Notes 12,468,500 ​ 12,468,500 Total potentially dilutive shares excluded from calculation 20,606,846 ​ 20,606,846 (1) ​ ​ ​ ​ ​ ​ ​ ​ Three months ended ​ Six months ended ​ ​ July 3, 2021 ​ July 3, 2021 Excluded from the calculation ​ ​ ​ ​ Class B common stock ​ 12,034,098 ​ 12,034,098 Pre-PIPE Notes ​ 3,322,361 ​ 3,322,361 Total potentially dilutive shares excluded from calculation ​ 15,356,459 ​ 15,356,459	​ ​ ​ ​ ​ For the Years Ended ​ ​ December 31, ​ ​ ​ 2021 ​ 2020 ​ Excluded from the calculation: ​ ​ ​ ​ ​ Class B common stock ​ 13,085,488 ​ 11,173,775 ​ Pre-PIPE Notes ​ 3,322,361 ​ — ​ Total potentially dilutive shares excluded from calculation ​ 16,407,849 ​ 11,173,775 ​

Discontinued Operations (Tabl_2

Discontinued Operations (Tables)	6 Months Ended	12 Months Ended
	Jul. 02, 2022	Dec. 31, 2021
Discontinued Operations
Summary of aggregate carrying amounts of the classes of assets and liabilities of discontinued operations and loss from discontinued operations	The following table presents the aggregate carrying amounts of the classes of assets and liabilities of discontinued operations in the condensed consolidated balance sheets (in thousands): ​ ​ ​ ​ ​ ​ ​ ​ July 2, 2022 December 31, 2021 Carrying amounts of assets included as part of discontinued operations: ​ ​ ​ ​ ​ ​ Cash ​ $ 426 ​ $ 1,545 Accounts receivable, net of allowance ​ 1,015 ​ 1,292 Other current assets ​ 57 ​ 1,665 Total current assets of discontinued operations ​ $ 1,498 ​ $ 4,502 Carrying amounts of liabilities included as part of discontinued operations: ​ ​ Current portion of long-term debt and capital lease obligations ​ $ — ​ $ 14 Accounts payable ​ 32 ​ 559 Accrued expenses ​ — ​ 1,475 Total current liabilities of discontinued operations ​ $ 32 ​ $ 2,048 The financial results are presented as loss from discontinued operations on our condensed consolidated statements of operations and comprehensive loss. The following table presents the financial results (in thousands): ​ ​ ​ ​ ​ ​ ​ ​ ​ For The Three Months Ended ​ For The Six Months Ended ​ ​ July 3, 2021 ​ July 3, 2021 Revenue $ 2,331 $ 5,396 Costs and expenses: ​ ​ ​ Cost of revenues ​ 3,481 ​ 7,329 General and administrative ​ 63 ​ 142 Depreciation and amortization ​ 484 ​ 977 Total costs and expenses ​ 4,028 ​ 8,448 Loss from operations of discontinued operations ​ (1,697) ​ (3,052) Other expense: ​ ​ Interest expense ​ (43) ​ (77) Loss from discontinued operations ​ $ (1,740) ​ $ (3,129)	​ ​ ​ ​ ​ ​ ​ ​ ​ ​ December 31, ​ 2021 2020 Carrying amounts of assets included as part of discontinued operations: ​ ​ Cash ​ $ 1,545 ​ $ 93 Accounts receivable, net of allowance ​ 1,292 ​ 5,743 Inventories, net ​ — ​ 28 Prepaid expenses ​ — ​ 71 Other current assets ​ 1,665 ​ 599 Total current assets of discontinued operations ​ $ 4,502 ​ $ 6,534 Property and equipment, net ​ — ​ 3,280 Intangible assets, net ​ — ​ 5,712 Other long-term assets ​ — ​ 280 Total non-current assets of discontinued operations ​ $ — ​ $ 9,272 Carrying amounts of liabilities included as part of discontinued operations: ​ ​ Current portion of long-term debt and capital lease obligations ​ $ 14 ​ $ 920 Accounts payable ​ 559 ​ 809 Accrued expenses ​ 1,475 ​ 1,636 Total current liabilities of discontinued operations ​ $ 2,048 ​ $ 3,365 Capital lease obligations, net of current portion ​ — ​ 1,793 Total non-current liabilities of discontinued operations ​ $ — ​ $ 1,793 ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ For the Years Ended ​ ​ December 31, ​ 2021 2020 Revenue ​ $ 5,850 ​ $ 17,481 Costs and expenses: ​ ​ Cost of revenues ​ 9,562 ​ 18,331 General and administrative ​ 381 ​ 804 Depreciation and amortization ​ 6,798 ​ 2,022 Total costs and expenses ​ 16,741 ​ 21,157 Loss from operations of discontinued operations ​ (10,891) ​ (3,676) Other income (expense): ​ ​ Gain on sale/ disposal of property and equipment ​ 2,235 ​ — Interest expense ​ (195) ​ (189) Loss from discontinued operations ​ $ (8,851) ​ $ (3,865)

Acquisitions (Tables)_2

Acquisitions (Tables)	6 Months Ended	12 Months Ended
	Jul. 02, 2022	Dec. 31, 2021
Acquisitions.
Schedule of fair value of the assets and liabilities	The following table summarizes the fair value of the assets and liabilities acquired at the date of the acquisitions (in thousands): ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ FNS ​ Broken Arrow ​ Concurrent ​ Urban Cable Purchase consideration: ​ ​ ​ ​ ​ ​ ​ ​ Cash paid ​ $ 20,059 ​ $ 5,000 ​ $ 13,828 ​ $ 8,436 Rollover equity ​ ​ 2,000 ​ ​ — ​ ​ 6,000 ​ ​ 4,000 Contingent consideration ​ ​ 8,200 ​ ​ 7,552 ​ ​ 7,000 ​ ​ 3,450 Acquisition debt ​ ​ — ​ ​ — ​ ​ 14,143 ​ ​ — Due from seller ​ ​ — ​ ​ — ​ ​ (510) ​ ​ (151) ​ ​ $ 30,259 ​ $ 12,552 ​ $ 40,461 ​ $ 15,735 Purchase price allocations: ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ Cash ​ $ — ​ $ — ​ $ 1,289 ​ $ 185 Accounts receivable ​ ​ — ​ ​ 5,126 ​ ​ 8,458 ​ ​ 3,695 Inventories ​ ​ — ​ ​ 133 ​ ​ 25 ​ ​ — Prepaid expenses ​ ​ — ​ ​ 94 ​ ​ — ​ ​ 14 Other current assets ​ ​ — ​ ​ — ​ ​ 10 ​ ​ 28 Property and equipment ​ ​ 9,978 ​ ​ 219 ​ ​ 5,263 ​ ​ 1,361 Other long-term assets ​ ​ — ​ ​ 32 ​ ​ 60 ​ ​ — Customer relationships ​ ​ 17,370 ​ ​ 5,750 ​ ​ 22,330 ​ ​ 10,910 Trademarks and trade names ​ ​ 270 ​ ​ 80 ​ ​ 760 ​ ​ 340 Goodwill ​ ​ 8,082 ​ ​ 5,319 ​ ​ 8,552 ​ ​ 799 ​ ​ ​ 35,700 ​ ​ 16,753 ​ ​ 46,747 ​ ​ 17,332 Accounts payable ​ ​ — ​ ​ (1,987) ​ ​ (1,938) ​ ​ (1,184) Accrued expenses ​ ​ — ​ ​ (156) ​ ​ (799) ​ ​ (323) Contract liabilities ​ ​ — ​ ​ (2,058) ​ ​ (367) ​ ​ — Capital lease obligations ​ ​ (5,441) ​ ​ — ​ ​ (3,182) ​ ​ (90) ​ ​ $ 30,259 ​ $ 12,552 ​ $ 40,461 ​ $ 15,735	​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ FNS Broken Arrow Concurrent Urban Cable Purchase consideration: ​ ​ ​ ​ Cash paid ​ $ 20,059 ​ $ 5,000 ​ $ 13,828 ​ $ 8,436 Rollover equity ​ 2,000 ​ — ​ 6,000 ​ 4,000 Contingent consideration ​ 8,200 ​ 7,552 ​ 7,000 ​ 3,450 Acquisition debt ​ — ​ — ​ 14,143 ​ — Due from seller ​ — ​ — ​ (510) ​ (151) ​ ​ $ 30,259 ​ $ 12,552 ​ $ 40,461 ​ $ 15,735 Purchase price allocations: ​ ​ ​ ​ Cash ​ $ — ​ $ — ​ $ 1,289 ​ $ 185 Accounts receivable ​ — ​ 5,126 ​ 8,458 ​ 3,695 Inventories ​ — ​ 133 ​ 25 ​ — Prepaid expenses ​ — ​ 94 ​ — ​ 14 Other current assets ​ — ​ — ​ 10 ​ 28 Property and equipment ​ 9,978 ​ 219 ​ 5,263 ​ 1,361 Other long-term assets ​ — ​ 32 ​ 60 ​ — Customer relationships ​ 17,370 ​ 5,750 ​ 22,330 ​ 10,910 Trademarks and trade names ​ 270 ​ 80 ​ 760 ​ 340 Goodwill ​ 8,082 ​ 5,319 ​ 8,552 ​ 735 ​ ​ 35,700 ​ 16,753 ​ 46,747 ​ 17,268 Accounts payable ​ — ​ (1,987) ​ (1,938) ​ (1,120) Accrued expenses ​ — ​ (156) ​ (799) ​ (323) Contract liabilities ​ — ​ (2,058) ​ (367) ​ — Capital lease obligations ​ (5,441) ​ — ​ (3,182) ​ (90) ​ ​ $ 30,259 ​ $ 12,552 ​ $ 40,461 ​ $ 15,735

Property and Equipment (Table_2

Property and Equipment (Tables)	6 Months Ended	12 Months Ended
	Jul. 02, 2022	Dec. 31, 2021
Property and Equipment
Schedule of Property and Equipment	Property and equipment consisted of the following (in thousands): ​ ​ ​ ​ ​ ​ ​ ​ ​ July 2, December 31, ​ ​ 2022 ​ 2021 Office furniture ​ $ 1,966 ​ $ 1,382 Computers ​ ​ 2,260 ​ ​ 1,856 Machinery, equipment and vehicles ​ ​ 25,470 ​ ​ 17,331 Land ​ ​ 140 ​ ​ 140 Building ​ ​ 340 ​ ​ 340 Leasehold improvements ​ ​ 4,711 ​ ​ 4,552 Software ​ ​ 2,368 ​ ​ 2,320 Assets under capital lease ​ ​ 52,531 ​ ​ 50,941 Construction in process ​ ​ 1,605 ​ ​ 1,335 ​ ​ ​ 91,391 ​ ​ 80,197 Less: accumulated depreciation ​ ​ (36,662) ​ ​ (29,515) Property and equipment, net ​ $ 54,729 ​ $ 50,682	​ ​ ​ ​ ​ ​ ​ ​ ​ ​ December 31, ​ 2021 2020 Office furniture ​ $ 1,382 ​ $ 1,249 Computers ​ 1,856 ​ 1,217 Machinery, equipment and vehicles ​ 17,331 ​ 10,275 Land ​ 140 ​ — Building ​ 340 ​ — Leasehold improvements ​ 4,552 ​ 3,354 Software ​ 2,320 ​ 2,199 Assets under capital lease ​ 50,941 ​ 32,153 Construction in process ​ 1,335 ​ 605 ​ ​ 80,197 ​ 51,052 Less: accumulated depreciation ​ (29,515) ​ (17,258) Property and equipment, net ​ $ 50,682 ​ $ 33,794

Accounts Receivable, Net of A_7

Accounts Receivable, Net of Allowance, Contract Assets and Liabilities, and Customer Credit Concentration (Tables)	6 Months Ended	12 Months Ended
	Jul. 02, 2022	Dec. 31, 2021
Accounts Receivable, Net of Allowance, Contract Assets and Liabilities, and Customer Credit Concentration
Schedule of accounts receivable, net, classified as current	Accounts receivable, net classified as current, consisted of the following (in thousands): ​ ​ ​ ​ ​ ​ ​ ​ July 2, December 31, ​ ​ 2022 ​ 2021 Trade accounts receivable ​ $ 79,633 ​ $ 74,601 Contract assets ​ ​ 166,329 ​ ​ 132,858 ​ ​ ​ 245,962 ​ ​ 207,459 Less: allowance for doubtful accounts ​ ​ (2,827) ​ ​ (5,614) Accounts receivable, net ​ $ 243,135 ​ $ 201,845
Schedule of net contract assets	Net contract assets consisted of the following (in thousands): ​ ​ ​ ​ ​ ​ ​ ​ July 2, December 31, ​ ​ 2022 ​ 2021 Contract assets ​ $ 166,329 ​ $ 132,858 Contract liabilities ​ ​ (15,344) ​ ​ (14,773) Contract assets, net ​ $ 150,985 ​ $ 118,085	Net contract assets consisted of the following (in thousands): ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ December 31, ​ 2021 2020 Contract assets ​ $ 132,858 ​ $ 134,311 Contract liabilities ​ (14,773) ​ (14,945) Contract assets, net ​ $ 118,085 ​ $ 119,366
Schedule of customer credit concentration	Customers whose combined amounts of accounts receivable and contract assets exceeded 10% of total combined accounts receivable and contract assets were as follows (in thousands): ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ July 2, 2022 December 31, 2021 ​ ​ ​ Amounts % of Total ​ Amounts % of Total ​ AT&T ​ $ 69,841 ​ 28.4 % $ 56,280 ​ 27.1 % Verizon ​ ​ 59,950 ​ 24.4 % ​ 35,756 ​ 17.2 % T-Mobile ​ ​ 38,249 ​ 15.6 % ​ 50,218 ​ 24.2 % Total ​ $ 168,040 ​ 68.4 % $ 142,254 ​ 68.5 %	Customers whose combined amounts of accounts receivable and contract assets exceeded 10% of total combined accounts receivable and contract assets were as follows (in thousands): ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ December 31, ​ ​ 2021 ​ 2020 ​ Amounts % of Total Amounts % of Total AT&T ​ $ 56,280 27.1 % $ 81,796 45.8 % T-Mobile ​ 35,756 17.2 % * * ​ Verizon ​ 50,218 24.2 % 65,346 36.6 % Total ​ $ 142,254 68.5 % $ 147,142 82.4 % * Accounts receivable and contract assets from T-Mobile did not exceed 10% of total combined accounts receivable and contract assets for the year ended December 31, 2020.

Goodwill and Intangible Asset_6

Goodwill and Intangible Assets (Tables)	6 Months Ended	12 Months Ended
	Jul. 02, 2022	Dec. 31, 2021
Goodwill and Intangible Assets
Schedule of Goodwill	Changes in the carrying amount of goodwill by reportable segment is as follows (in thousands): ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ Renewables ​ ​ ​ ​ ​ ​ and ​ ​ ​ ​ ​ ​ ​ ​ Recovery ​ ​ ​ ​ ​ ​ ​ ​ Logistics ​ Telecom ​ Total Goodwill as of December 31, 2021 (a) ​ $ 21,680 ​ $ 7,043 ​ $ 28,723 Measurement period adjustments, net ​ ​ — ​ ​ 220 ​ ​ 220 Goodwill as of July 2, 2022 (a) ​ $ 21,680 ​ $ 7,263 ​ $ 28,943 (a) Goodwill is net of accumulated impairment charges of $89,421 thousand as of July 2, 2022 and December 31, 2021 in the Telecom segment. There have been no impairment charges within the Renewables and Recovery Logistics segment.	Changes in the carrying amount of goodwill by reportable segment is as follows (in thousands): ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ Renewables and ​ ​ ​ ​ ​ ​ Recovery Logistics ​ Telecom ​ Total Goodwill as of January 1, 2020 ​ $ 13,598 ​ $ 72,905 ​ $ 86,503 Measurement period adjustments, net ​ — ​ 821 ​ 821 Impairment loss ​ — ​ (28,802) ​ (28,802) Goodwill as of December 31, 2020 (a) ​ $ 13,598 ​ $ 44,924 ​ $ 58,522 Additions from acquisitions (Note 4) ​ 8,082 ​ 14,606 ​ 22,688 Impairment loss ​ — ​ (52,487) ​ (52,487) Goodwill as of December 31, 2021 (a) ​ $ 21,680 ​ $ 7,043 ​ $ 28,723 (a) Goodwill is net of accumulated impairment charges of $89,421 thousand and $36,934 thousand for the years ended December 31, 2021 and 2020, respectively in the Telecom segment. There have been no
Schedule of Intangible assets	Intangible assets consisted of the following (in thousands): ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ July 2, 2022 ​ Weighted ​ ​ ​ ​ ​ ​ ​ ​ Average ​ Gross ​ ​ ​ ​ ​ ​ ​ ​ Remaining ​ Carrying ​ Accumulated ​ Net carrying ​ ​ Useful Life ​ Amount ​ amortization ​ Amount Customer relationships ​ 9.3 ​ $ 424,560 ​ $ (115,920) ​ $ 308,640 Trademarks and trade names ​ 9.5 ​ ​ 59,969 ​ ​ (25,557) ​ ​ 34,412 ​ ​ ​ ​ $ 484,529 ​ $ (141,477) ​ $ 343,052 ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ December 31, 2021 ​ Weighted ​ ​ ​ ​ ​ ​ ​ ​ Average ​ Gross ​ ​ ​ ​ ​ ​ ​ ​ Remaining ​ carrying ​ Accumulated ​ Net carrying ​ ​ Useful Life ​ amount ​ amortization ​ Amount Customer relationships ​ 9.5 ​ $ 424,560 ​ $ (98,307) ​ $ 326,253 Trademarks and trade names ​ 9.5 ​ ​ 59,969 ​ ​ (22,048) ​ ​ 37,921 ​ ​ ​ ​ $ 484,529 ​ $ (120,355) ​ $ 364,174	Intangible assets consisted of the following (in thousands): ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ December 31, 2021 ​ Weighted ​ ​ ​ ​ ​ ​ ​ ​ Average ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ Remaining ​ Gross carrying ​ Accumulated ​ Net carrying ​ ​ Useful Life ​ amount ​ amortization ​ amount Customer relationships ​ 9.5 ​ $ 424,560 ​ $ (98,307) ​ $ 326,253 Trademarks and trade names ​ 9.5 ​ 59,969 ​ (22,048) ​ 37,921 ​ ​ ​ ​ $ 484,529 ​ $ (120,355) ​ $ 364,174 ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ December 31, 2020 ​ Weighted ​ ​ ​ ​ ​ ​ ​ ​ Average ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ Remaining ​ Gross carrying ​ Accumulated ​ Net carrying ​ ​ Useful Life ​ amount ​ amortization ​ amount Customer relationships 10.8 ​ $ 368,200 ​ $ (65,868) ​ $ 302,332 Trademarks and trade names 9.9 ​ 58,519 ​ (15,035) ​ 43,484 ​ ​ ​ ​ $ 426,719 ​ $ (80,903) ​ $ 345,816

Debt and Capital Lease Obliga_7

Debt and Capital Lease Obligations (Tables)	6 Months Ended
	Jul. 02, 2022
Debt and Capital Lease Obligations
Schedule of carrying values and estimated fair values of debt instruments and capital lease obligations	Debt outstanding, whose carrying value approximates fair market value due to variable interest rates based on current rates available to the Company for similar instruments, was as follows (in thousands): ​ ​ ​ ​ ​ ​ ​ ​ ​ July 2, December 31, ​ ​ 2022 ​ 2021 Current Maturities: ​ ​ ​ ​ ​ ​ Current maturities of long-term debt ​ $ 9,563 ​ $ 115,224 Current portion of capital lease obligations, net of capital lease interest ​ ​ 13,362 ​ ​ 12,151 Current portion of long term debt and capital lease obligations ​ $ 22,925 ​ $ 127,375 Long-term borrowings: ​ ​ ​ ​ ​ ​ Line of credit ​ $ 70,707 ​ $ 87,633 Term loan ​ ​ 346,698 ​ ​ 351,481 Acquisition debt ​ ​ — ​ ​ 34,718 Convertible notes – related party ​ ​ — ​ ​ 30,567 Convertible notes – June 2021 ​ ​ — ​ ​ 44,400 Senior unsecured convertible notes ​ ​ 124,685 ​ ​ — Less: current maturities of long-term debt ​ ​ (9,563) ​ ​ (115,224) Less: unamortized financing fees ​ ​ (9,195) ​ ​ (11,354) Less: convertible debt discount ​ ​ (8,212) ​ ​ (3,408) Long-term debt, net of current portion and deferred financing fees ​ $ 515,120 ​ $ 418,813 Capital lease obligations: ​ ​ ​ ​ ​ ​ Capital lease obligations ​ $ 33,511 ​ $ 32,002 Less: current portion of capital lease obligations, net of capital lease interest ​ ​ (13,362) ​ ​ (12,151) Capital lease obligations, net of current portion ​ ​ 20,149 ​ ​ 19,851 Total long-term borrowings ​ $ 535,269 ​ $ 438,664

Fair Value Measurements (Tabl_2

Fair Value Measurements (Tables)	6 Months Ended	12 Months Ended
	Jul. 02, 2022	Dec. 31, 2021
Fair Value Measurements
Schedule of fair value of the Company's financial liabilities that are measured at fair value on recurring basis	​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ Fair Value at July 2, 2022 (in thousands) Carrying Value Level 1 Level 2 Level 3 Financial liabilities ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ Contingent consideration ​ $ 26,556 ​ $ — ​ $ — ​ $ 26,556 Warrant liability - private placement warrants ​ ​ 77 ​ ​ — ​ ​ — ​ ​ 77 ​ ​ $ 26,633 ​ $ — ​ $ — ​ $ 26,633 ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ Fair Value at December 31, 2021 (in thousands) Carrying Value Level 1 Level 2 Level 3 Financial liabilities ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ Contingent consideration ​ $ 30,756 ​ $ — ​ $ — ​ $ 30,756 ​ ​ $ 30,756 ​ $ — ​ $ — ​ $ 30,756	​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ Fair Value at December 31, 2021 (in thousands) Carrying Value Level 1 Level 2 Level 3 Financial liabilities ​ ​ ​ ​ Contingent consideration ​ $ 30,756 ​ $ — ​ $ — ​ $ 30,756 ​ ​ $ 30,756 ​ $ — ​ $ — ​ $ 30,756 ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ Fair Value at December 31, 2020 (in thousands) Carrying Value Level 1 Level 2 Level 3 Financial liabilities ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ Contingent consideration ​ $ 18,129 ​ $ — ​ $ — ​ $ 18,129 ​ ​ $ 18,129 ​ $ — ​ $ — ​ $ 18,129
Summary of changes in fair value of Level 3 financial liabilities	The following table sets forth a summary of the changes in fair value of the Company’s financial liabilities: ​ ​ ​ ​ ​ ​ ​ ​ ​ Warrant ​ Contingent ​ ​ liability ​ consideration January 1, 2022 $ — $ 30,756 Assumption of private placement warrants in Business Combination ​ ​ 77 ​ ​ — Accretion ​ ​ — ​ ​ 800 Reclassification to short term debt ​ ​ — ​ ​ (5,000) July 2, 2022 ​ $ 77 ​ $ 26,556 ​ ​ ​ ​ ​ ​ ​ Contingent ​ ​ Consideration January 1, 2021 $ 18,129 Acquisition (see Note 4) ​ ​ 8,200 Accretion ​ ​ 440 Reclassification to acquisition debt ​ ​ (10,000) July 3, 2021 ​ $ 16,769	The following table sets forth a summary of the changes in fair value of the Company’s Level 3 financial liabilities: ​ ​ ​ ​ ​ January 1, 2020 $ 40,119 Payment of contingent consideration ​ (6,000) Accretion ​ 1,666 Reclassification to acquisition debt ​ (10,575) Change in fair value ​ (7,081) December 31, 2020 ​ 18,129 Acquisitions (see Note 4) ​ 26,202 Accretion ​ 1,205 Change in fair value ​ (4,780) Reclassification to acquisition debt ​ (10,000) December 31, 2021 ​ $ 30,756

Equity (Tables)

Equity (Tables)	6 Months Ended
	Jul. 02, 2022
Equity
Summary Of Ownership Interest In Noncontrolling Interest	​ ​ ​ ​ ​ ​ ​ ​ ​ Ownership ​ ​ Common Units ​ Percentage Common Units held by QualTek Services Inc. 22,171,350 45 % Common Units held by Flow-through Sellers 26,663,575 55 % Balance at end of period 48,834,925 100 %

Stock-Based Compensation (Table

Stock-Based Compensation (Tables)	6 Months Ended
	Jul. 02, 2022
Stock-Based Compensation
Summary of stock-based compensation expense recognized in the consolidated statements of operations	​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ Three Months Ended ​ Six Months Ended ​ July 2, 2022 July 3, 2021 July 2, 2022 July 3, 2021 Cost of revenue ​ $ 121 ​ $ — ​ $ 121 ​ $ — General and administrative expenses ​ 993 ​ — ​ 7,704 ​ — Total ​ $ 1,114 ​ $ — ​ $ 7,825 ​ $ —
Summary of unrecognized compensation cost, the weighted average period the cost is expected to be amortized, and estimated annual compensation cost for the future periods	​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ Weighted ​ ​ ​ ​ ​ ​ ​ ​ Average ​ ​ ​ ​ ​ ​ ​ ​ Remaining ​ ​ ​ ​ ​ ​ ​ ​ Period to be ​ ​ Unrecognized Compensation Cost ​ Recognized ​ July 2, July 3, July 2, July 3, ​ ​ 2022 ​ 2021 ​ 2022 ​ 2021 Stock options ​ $ 6,370 ​ $ — 3.6 — ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ Total Unrecognized Compensation Cost ​ Total 2022 2023 2024 2025 and beyond Stock options $ 6,370 $ 875 $ 1,755 $ 1,755 $ 1,985

Segments and Related Informat_8

Segments and Related Information (Tables)	6 Months Ended	12 Months Ended
	Jul. 02, 2022	Dec. 31, 2021
Segments and Related Information
Summarized financial information for the Company's reportable segments	​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ For the Three Months Ended ​ For The Six Months Ended Revenue: July 2, 2022 July 3, 2021 July 2, 2022 July 3, 2021 Telecom ​ $ 175,173 ​ $ 117,959 ​ $ 307,837 ​ $ 224,439 Renewables and Recovery Logistics ​ ​ 9,049 ​ ​ 12,650 ​ ​ 24,546 ​ ​ 25,283 Total consolidated revenue ​ $ 184,222 ​ $ 130,609 ​ $ 332,383 ​ $ 249,722 ​ ​ ​ ​ ​ ​ ​ ​ ​ July 2, December 31, Total Assets: ​ 2022 ​ 2021 Telecom ​ $ 615,135 ​ $ 570,750 Renewables and Recovery Logistics ​ ​ 81,541 ​ ​ 90,638 Corporate (1) ​ ​ (1,567) ​ ​ 10,371 Total consolidated assets ​ $ 695,109 ​ $ 671,759 (1) Corporate includes both corporate assets and eliminations ​ ​ ​ ​ ​ ​ ​ ​ ​ For The Six Months Ended Capital Expenditures: July 2, 2022 July 3, 2021 Telecom ​ $ 10,692 ​ $ 682 Renewables and Recovery Logistics ​ ​ 854 ​ ​ 179 Corporate ​ ​ 510 ​ ​ 870 Total consolidated capital expenditures ​ $ 12,056 ​ $ 1,731 ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ For the Three Months Ended ​ For The Six Months Ended Amortization and Depreciation: July 2, 2022 July 3, 2021 July 2, 2022 July 3, 2021 Amortization and depreciation ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ Telecom ​ $ 11,705 ​ $ 9,742 ​ $ 23,366 ​ $ 19,562 Renewables and Recovery Logistics ​ ​ 2,885 ​ ​ 3,037 ​ ​ 5,780 ​ ​ 5,604 Corporate ​ ​ 204 ​ ​ 244 ​ ​ 414 ​ ​ 479 Total consolidated amortization and depreciation ​ $ 14,794 ​ $ 13,023 ​ $ 29,560 ​ $ 25,645	​ ​ ​ ​ ​ ​ ​ ​ ​ ​ For the Years Ended ​ ​ December 31, ​ 2021 2020 Telecom Wireless ​ $ 382,743 ​ $ 458,155 Telecom Wireline ​ 102,194 ​ 129,459 Telecom Power ​ 13,284 ​ — Renewables ​ 29,216 ​ — Recovery Logistics ​ 84,804 ​ 68,910 Total ​ $ 612,241 ​ $ 656,524
Reconciliation of Net Loss from Segments to Consolidated	​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ For the Three Months Ended ​ For The Six Months Ended Adjusted EBITDA Reconciliation: July 2, 2022 July 3, 2021 July 2, 2022 July 3, 2021 Telecom adjusted EBITDA ​ $ 17,031 ​ $ 11,202 ​ $ 21,843 ​ $ 16,016 Renewables and Recovery Logistics adjusted EBITDA ​ ​ (601) ​ ​ 1,141 ​ ​ 4,708 ​ ​ 4,019 Corporate adjusted EBITDA ​ ​ (6,276) ​ ​ (4,720) ​ ​ (12,366) ​ ​ (8,649) Total adjusted EBITDA continuing operations ​ $ 10,154 ​ $ 7,623 ​ $ 14,185 ​ $ 11,386 Total adjusted EBITDA - discontinuing operations ​ ​ — ​ ​ (1,212) ​ ​ — ​ ​ (2,075) Total adjusted EBITDA ​ $ 10,154 ​ $ 6,411 ​ $ 14,185 ​ $ 9,311 Less: ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ Management fees ​ ​ — ​ ​ (124) ​ ​ (126) ​ ​ (622) Transaction expenses ​ ​ (1,320) ​ ​ (903) ​ ​ (10,588) ​ ​ (1,452) Share based compensation ​ ​ (1,114) ​ ​ — ​ ​ (7,825) ​ ​ — Depreciation and amortization ​ ​ (14,794) ​ ​ (13,023) ​ ​ (29,560) ​ ​ (25,645) Interest expense ​ ​ (13,085) ​ ​ (11,227) ​ ​ (25,428) ​ ​ (21,138) Loss on extinguishment of convertible notes ​ ​ — ​ ​ (2,436) ​ ​ — ​ ​ (2,436) Integration, public company readiness and close out costs ​ ​ (5,490) ​ ​ — ​ ​ (6,854) ​ ​ — Net loss from continuing operations ​ $ (25,649) ​ $ (20,090) ​ $ (66,196) ​ $ (39,907) Net loss from discontinued operations ​ ​ — ​ ​ (1,740) ​ ​ — ​ ​ (3,129) Net loss ​ $ (25,649) ​ $ (21,830) ​ $ (66,196) ​ $ (43,036)	​ ​ ​ ​ ​ ​ ​ ​ ​ ​ For the Years Ended ​ ​ December 31, ​ 2021 2020 Adjusted EBITDA Reconciliation: ​ ​ ​ ​ Telecom adjusted EBITDA ​ $ 32,542 ​ $ 2,409 Renewables and Recovery Logistics adjusted EBITDA ​ 44,869 ​ 28,943 Corporate adjusted EBITDA ​ (17,376) ​ (18,213) Total adjusted EBITDA ​ $ 60,035 ​ $ 13,139 Less: ​ ​ ​ ​ ​ ​ Management fees ​ (889) ​ (518) Transaction expenses ​ (3,826) ​ (988) Loss on legal settlement ​ (2,600) ​ — Change in fair value of contingent consideration ​ 4,780 ​ 7,081 Impairment of goodwill ​ (52,487) ​ (28,802) Depreciation and amortization ​ (53,675) ​ (46,475) Interest expense ​ (50,477) ​ (37,659) Loss on extinguishment of convertible notes ​ (2,436) ​ — Loss from continuing operations ​ $ (101,575) ​ $ (94,222)
Schedule of Revenue by Service Offerings	​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ For the Three Months Ended ​ For The Six Months Ended ​ July 2, 2022 July 3, 2021 July 2, 2022 July 3, 2021 Telecom Wireless ​ $ 122,693 ​ $ 91,673 ​ $ 217,059 ​ $ 175,646 Telecom Wireline ​ ​ 44,504 ​ ​ 26,287 ​ ​ 75,935 ​ ​ 48,794 Telecom Power ​ ​ 7,976 ​ ​ — ​ ​ 14,843 ​ ​ — Renewables ​ ​ 5,381 ​ ​ 11,238 ​ ​ 7,648 ​ ​ 13,518 Recovery Logistics ​ ​ 3,668 ​ ​ 1,411 ​ ​ 16,898 ​ ​ 11,764 Total ​ $ 184,222 ​ $ 130,609 ​ $ 332,383 ​ $ 249,722 ​
Schedule of Revenue from Significant Customers	Revenue concentration information for significant customers as a percentage of total consolidated revenue was as follows (in thousands): ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ For the Three Months Ended ​ ​ For The Six Months Ended ​ ​ ​ July 2, 2022 ​ July 3, 2021 ​ ​ July 2, 2022 ​ July 3, 2021 ​ Customers: Amount % of Total Amount % of Total ​ Amount % of Total Amount % of Total ​ AT&T ​ $ 77,262 ​ 41.9 % $ 62,909 ​ 48.2 % ​ $ 133,245 ​ 40.1 % $ 123,692 ​ 49.5 % T-Mobile ​ ​ 24,714 ​ 13.4 % ​ 19,231 ​ 14.7 % ​ ​ 41,179 ​ 12.4 % ​ 36,552 ​ 14.6 % Verizon ​ ​ 29,793 ​ 16.2 % ​ 17,026 ​ 13.0 % ​ ​ 52,643 ​ 15.8 % ​ 34,876 ​ 14.0 % Total ​ $ 131,769 ​ 71.5 % $ 99,166 ​ 75.9 % ​ $ 227,067 ​ 68.3 % $ 195,120 ​ 78.1 %	​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ For the Year Ended December 31, ​ ​ 2021 ​ 2020 ​ Amount % of Total Amount % of Total Customers: ​ ​ ​ ​ ​ ​ ​ ​ ​ AT&T ​ $ 249,389 41 % $ 356,026 54 % Entergy ​ 69,268 11 % * * ​ T-Mobile ​ 78,442 13 % * * ​ Verizon ​ 72,584 12 % 116,444 18 % Total ​ $ 469,683 77 % $ 472,470 72 % * Revenue from Entergy and T-Mobile did not exceed 10% of total consolidated revenue for the year ended December 31, 2020.

Nature of Business and Summa_10

Nature of Business and Summary of Significant Accounting Policies (Details) $ / shares in Units, shares in Thousands		6 Months Ended		12 Months Ended
	Feb. 14, 2022 USD ($) $ / shares shares	Jul. 02, 2022 USD ($) segment $ / shares	Jul. 03, 2021 USD ($)	Dec. 31, 2021 USD ($) segment $ / shares	Jun. 30, 2021 USD ($)	Dec. 31, 2020 $ / shares
Number of reportable segments | segment		2		2
Aggregate principal amount of convertible debt					$ 30,568,000
Proceeds from issuance of common stock		$ 36,948,000		$ 15,367,000
Repayments of debt	$ 34,718,000
Repayments of long-term lines of credit	73,000,000	373,100,000	$ 266,566,000
Repayment of promissory note	$ 500,000	$ 500,000
Tax receivable agreement, percentage of savings payable	85%
Business combination and PIPE financing, transaction costs	$ 24,999,000
Indirect and incremental transaction costs	$ 8,594,000
Earnout shares, stock price equals or exceeds $15.00 per share
Earnout period	5 years
Earnout per shares | $ / shares		$ 15
Earnout shares, trading days		20
Earnout shares, consecutive trading days		30
Percentage of earnout shares earned		50%
Earnout shares, stock price equals or exceeds $18.00 per share
Earnout per shares | $ / shares		$ 18
Earnout shares, trading days		20
Earnout shares, consecutive trading days		30
Percentage of earnout shares earned		50%
Public Warrants
Warrants Issued | shares	2,875
Private Warrants
Warrants Issued | shares	102
PIPE Financing
Proceeds from issuance of common stock	$ 35,915,000
QualTek HoldCo, LLC
Noncontrolling interest, ownership percentage by noncontrolling owners		45%
QualTek HoldCo, LLC | Flow-Through Sellers
Noncontrolling interest, ownership percentage by Parent		55%
Class A Common Stock
Common stock par value | $ / shares		$ 0.0001		$ 0.0001		$ 0.0001
Debt conversion, shares issued | shares	2,875
Class A Common Stock | PIPE Financing
Number of units issued | shares	3,989
Class A Common Stock | Blocker Owner Earnout Shares
Number of units issued | shares	2,275
Class B Common stock
Common stock par value | $ / shares		$ 0.0001		$ 0.0001		$ 0.0001
Debt conversion, shares issued | shares	4,063
Class B Common stock | Earnout Voting Shares
Number of units issued | shares	3,836
Roth CH Acquisition III Co.
Amount received at closing	$ 1,033,000
Amount received from Trust account	$ 1,004,000
Number of shares not redeemed by public share holders | shares	100
Cash received	$ 29,000,000
Business Combination
Business combination consideration transferred	306,888,000
Amount considered for calculation of equity value	294,319,000
Rollover equity	10,000,000
Acquisition debt	$ 30,558,000
Business Combination | Roth ChIii Blocker Merger Sub LLC And BCP Qualtek Investors LLC
Number of shares | shares	16,160
Issued and outstanding | shares	21,571
Rollover equity	$ 161,604,000
Business Combination | Roth ChIii Blocker Merger Sub LLC And BCP Qualtek Investors LLC | Class A Common Stock
Number of shares | shares	11,924
Business Combination | Roth ChIii Blocker Merger Sub LLC And BCP Qualtek Investors LLC | Class B Common stock
Number of shares | shares	18,765
Common stock par value | $ / shares	$ 0.0001
Convertible Note Subscription Agreements
Aggregate principal amount of convertible debt	$ 124,685,000

Earnings Per Share (Details)_2

Earnings Per Share (Details) - USD ($) $ / shares in Units, $ in Thousands	3 Months Ended				5 Months Ended	6 Months Ended		12 Months Ended
	Jul. 02, 2022	Apr. 02, 2022	Jul. 03, 2021	Apr. 03, 2021	Jul. 02, 2022	Jul. 02, 2022	Jul. 03, 2021	Dec. 31, 2021	Dec. 31, 2020
Numerator:
Net loss	$ (25,649)	$ (40,547)	$ (21,830)	$ (21,206)	$ (36,593)	$ (66,196)	$ (43,036)
Less: Loss attributable to noncontrolling interests	(13,931)				(19,947)	(49,478)
Less: Net loss attributable to noncontrolling interests	(2,009)				(2,875)
Net loss attributable to QualTek Services Inc.	(11,718)		$ (21,830)		(16,646)	$ (16,718)	$ (43,036)	$ (110,426)	$ (98,087)
Net loss attributable to Class A and B common shareholders, diluted	(23,640)				(33,718)
Less: Loss attributable to participating securities	(1,084)				(1,549)
Net loss attributable to Class A Units (basic)								(112,064)	(101,374)
Less: Loss attributable to participating securities	(1,134)				(1,622)
Net loss attributable to Class A and B common shareholders, diluted	$ (22,506)				$ (32,096)			$ 112,064	$ 101,374
Denominator:
Basic weighted average common units outstanding	22,171,350		11,923,941		22,171,350		11,797,013	11,859,955	10,989,751
Continuing operations - basic	$ (0.48)		$ (1.75)		$ (0.68)		$ (3.52)	$ (8.70)	$ (8.87)
Add: Weighted-average Class B common shares if converted to Class A common shares outstanding (excluding Earnout Voting shares)	22,827,398				22,827,398
Weighted average Class A and B common shares outstanding, diluted								11,859,955	10,989,751
Continuing operations - diluted	$ (0.50)		$ (1.75)		$ (0.71)		$ (3.52)	$ (8.70)	$ (8.87)
Net loss - diluted	$ (0.50)				$ (0.71)			(9.45)	(9.22)
Net loss - basic								$ (9.45)	$ (9.22)
Class A Common Stock
Numerator:
Net loss attributable to Class A Units (basic)	$ (10,634)		$ (22,568)		$ (15,097)		$ (44,674)
Denominator:
Weighted average Class A common shares outstanding, basic	24,446,284				24,446,284
Weighted average Class A common shares outstanding	24,446,284		11,923,941		24,446,284		11,797,013
Less: weighted average unvested Blocker Owner Earnout Shares outstanding, basic	(2,274,934)				(2,274,934)
Less: weighted average unvested Blocker Owner Earnout Shares outstanding	(2,274,934)				(2,274,934)
Basic weighted average common units outstanding	22,171,350				22,171,350
Continuing operations - basic			$ (1.75)				$ (3.52)
Weighted average Class A and B common shares outstanding, diluted	44,998,748		11,923,941		44,998,748		11,797,013
Continuing operations - diluted	$ (1.73)						$ (3.52)

Earnings Per Share - Anti dil_2

Earnings Per Share - Anti dilutive securities (Details) - shares	3 Months Ended		5 Months Ended	6 Months Ended	12 Months Ended
	Jul. 02, 2022	Jul. 03, 2021	Jul. 02, 2022	Jul. 03, 2021	Dec. 31, 2021	Dec. 31, 2020
Anti-dilutive securities
Total potentially dilutive shares excluded from calculation	20,606,846	15,356,459	20,606,846	15,356,459	16,407,849,000	11,173,775,000
Stock options
Anti-dilutive securities
Total potentially dilutive shares excluded from calculation	5,161,375		5,161,375
Class B common stock
Anti-dilutive securities
Total potentially dilutive shares excluded from calculation		12,034,098		12,034,098	13,085,488,000	11,173,775,000
Private Placement Warrants
Anti-dilutive securities
Total potentially dilutive shares excluded from calculation	101,992	3,322,361	101,992	3,322,361
Public Warrants
Anti-dilutive securities
Total potentially dilutive shares excluded from calculation	2,874,979		2,874,979
Convertible Notes
Anti-dilutive securities
Total potentially dilutive shares excluded from calculation	12,468,500		12,468,500

Earnings Per Share - Class A EP

Earnings Per Share - Class A EPS (Details) - USD ($) $ / shares in Units, $ in Thousands	3 Months Ended				5 Months Ended	6 Months Ended		12 Months Ended
	Jul. 02, 2022	Apr. 02, 2022	Jul. 03, 2021	Apr. 03, 2021	Jul. 02, 2022	Jul. 02, 2022	Jul. 03, 2021	Dec. 31, 2021	Dec. 31, 2020
Numerator:
Loss from continuing operations	$ (25,649)		$ (20,090)			$ (66,196)	$ (39,907)	$ (101,575)	$ (94,222)
Loss from discontinued operations			(1,740)				(3,129)	(8,851)	(3,865)
Net loss	$ (25,649)	$ (40,547)	(21,830)	$ (21,206)	$ (36,593)	$ (66,196)	(43,036)
Less: accrued preferred return			$ (738)				$ (1,638)
Net loss attributable to Class A Units (basic)								$ (112,064)	$ (101,374)
Denominator:
Continuing operations - basic	$ (0.48)		$ (1.75)		$ (0.68)		$ (3.52)	$ (8.70)	$ (8.87)
Continuing operations - diluted	(0.50)		(1.75)		(0.71)		(3.52)	(8.70)	(8.87)
Discontinued operations - basic			(0.15)				(0.27)	(0.75)	(0.35)
Discontinued operations - diluted			$ (0.15)				$ (0.27)	(0.75)	(0.35)
Net loss - basic								(9.45)	(9.22)
Net loss - diluted	$ (0.50)				$ (0.71)			$ (9.45)	$ (9.22)
Class A Common Stock
Numerator:
Net loss attributable to Class A Units (basic)	$ (10,634)		$ (22,568)		$ (15,097)		$ (44,674)
Denominator:
Weighted average Class A common shares outstanding	24,446,284		11,923,941		24,446,284		11,797,013
Continuing operations - basic			$ (1.75)				$ (3.52)
Continuing operations - diluted	$ (1.73)						(3.52)
Discontinued operations - basic			(0.15)				(0.27)
Discontinued operations - diluted	$ (0.16)						(0.27)
Net loss - Class A - basic and diluted			$ (1.90)				$ (3.79)

Discontinued Operations - Conde

Discontinued Operations - Condensed consolidated balance sheets (Details) - USD ($) $ in Thousands	Jul. 02, 2022	Dec. 31, 2021	Dec. 31, 2020
Carrying amounts of assets included as part of discontinued operations:
Cash	$ 426	$ 1,545
Accounts receivable, net of allowance	1,015	1,292
Other current assets	57	1,665
Total current assets of discontinued operations	1,498	4,502	$ 6,534
Total non-current assets of discontinued operations			9,272
Carrying amounts of liabilities included as part of discontinued operations:
Current portion of long-term debt and capital lease obligations		14
Accounts payable	32	559
Accrued expenses		1,475
Total current liabilities of discontinued operations	$ 32	2,048	3,365
Total non-current liabilities of discontinued operations			$ 1,793
Discontinued Operations, Disposed of by Sale
Carrying amounts of assets included as part of discontinued operations:
Cash		1,545
Accounts receivable, net of allowance		1,292
Other current assets		1,665
Total current assets of discontinued operations		4,502
Carrying amounts of liabilities included as part of discontinued operations:
Current portion of long-term debt and capital lease obligations		14
Accounts payable		559
Accrued expenses		1,475
Total current liabilities of discontinued operations		$ 2,048

Discontinued Operations - Con_2

Discontinued Operations - Condensed consolidated statements of operations and comprehensive loss (Details) - USD ($) $ in Thousands	3 Months Ended	6 Months Ended	12 Months Ended
	Jul. 03, 2021	Jul. 03, 2021	Dec. 31, 2021
Income Statement, Balance Sheet and Additional Disclosures by Disposal Groups, Including Discontinued Operations [Line Items]
Revenue	$ 2,331	$ 5,396
Costs and expenses:
Cost of revenues	3,481	7,329
General and administrative	63	142
Depreciation and amortization	484	977
Total costs and expenses	4,028	8,448
Loss from operations of discontinued operations	1,697	3,052
Other income (expense):
Interest expense	(43)	(77)
Loss from discontinued operations	$ (1,740)	$ (3,129)
Discontinued Operations, Disposed of by Sale
Income Statement, Balance Sheet and Additional Disclosures by Disposal Groups, Including Discontinued Operations [Line Items]
Revenue			$ 5,850
Costs and expenses:
Cost of revenues			9,562
General and administrative			381
Depreciation and amortization			6,798
Loss from operations of discontinued operations			10,891
Other income (expense):
Interest expense			$ (195)

Acquisitions - FNS (Details)

Acquisitions - FNS (Details) - USD ($) $ in Thousands		6 Months Ended
	Jan. 26, 2021	Jul. 03, 2021
Acquisitions
Cash consideration		$ 20,059
FNS [Member]
Acquisitions
Percentage of interests acquired	100%
Cash consideration	$ 20,059
Rollover equity	2,000
Maximum additional payment	20,000
Fair value of contingent consideration	$ 8,200

Acquisitions - Broken Arrow (De

Acquisitions - Broken Arrow (Details) - USD ($) $ in Thousands		6 Months Ended
	Aug. 06, 2021	Jul. 03, 2021
Acquisitions
Cash paid		$ 20,059
Broken Arrow
Acquisitions
Cash paid	$ 5,000
Maximum additional payment	10,000
Fair value of contingent consideration	$ 7,552

Acquisitions - Concurrent (Deta

Acquisitions - Concurrent (Details) - USD ($) $ in Thousands		6 Months Ended
	Aug. 30, 2021	Jul. 03, 2021
Acquisitions
Cash paid		$ 20,059
Concurrent
Acquisitions
Percentage of interests acquired	100%
Cash paid	$ 13,828
Rollover equity	6,000
Acquisition debt	14,143
Maximum additional payment	30,000
Fair value of contingent consideration	$ 7,000

Acquisitions - Urban Cable (Det

Acquisitions - Urban Cable (Details) - USD ($) $ in Thousands		3 Months Ended		6 Months Ended
	Oct. 15, 2021	Jul. 02, 2022	Apr. 02, 2022	Jul. 02, 2022	Jul. 03, 2021
Acquisitions
Cash paid					$ 20,059
Goodwill increase (decrease)				$ 220
Urban Cable
Acquisitions
Percentage of interests acquired	100%
Cash paid	$ 8,436
Rollover equity	4,000
Fair value of contingent consideration	$ 3,450
Goodwill increase (decrease)		$ 156	$ 64

Acquisitions (Details)_2

Acquisitions (Details) - USD ($) $ in Thousands					3 Months Ended		6 Months Ended		12 Months Ended
	Oct. 15, 2021	Aug. 30, 2021	Aug. 06, 2021	Jan. 26, 2021	Jul. 02, 2022	Jul. 03, 2021	Jul. 02, 2022	Jul. 03, 2021	Dec. 31, 2020	Dec. 31, 2021	Dec. 31, 2019
Purchase consideration:
Cash paid								$ 20,059
Contingent consideration									$ 6,000
Purchase price allocations:
Goodwill					$ 28,943		$ 28,943		$ 58,522	$ 28,723	$ 86,503
Transaction expenses					$ 1,320	$ 903	$ 10,588	$ 1,452
FNS [Member]
Purchase consideration:
Cash paid				$ 20,059
Rollover equity				2,000
Contingent consideration				8,200
Business combination consideration transferred				30,259
Purchase price allocations:
Property and equipment				9,978
Goodwill				8,082
Business combination recognized identifiable assets acquired and liabilities assumed, Assets including goodwill, Total				35,700
Capital lease obligations				(5,441)
Business combination recognized identifiable assets acquired goodwill and liabilities assumed, Net, Total				30,259
FNS [Member] | Customer relationships
Purchase price allocations:
Intangibles				17,370
FNS [Member] | Trademarks and tradenames
Purchase price allocations:
Intangibles				$ 270
Broken Arrow
Purchase consideration:
Cash paid			$ 5,000
Contingent consideration			7,552
Business combination consideration transferred			12,552
Purchase price allocations:
Accounts receivable			5,126
Inventories			133
Prepaid expenses			94
Property and equipment			219
Other long-term assets			32
Goodwill			5,319
Business combination recognized identifiable assets acquired and liabilities assumed, Assets including goodwill, Total			16,753
Accounts payable			(1,987)
Accrued expenses			(156)
Contract liabilities			(2,058)
Business combination recognized identifiable assets acquired goodwill and liabilities assumed, Net, Total			12,552
Broken Arrow | Customer relationships
Purchase price allocations:
Intangibles			5,750
Broken Arrow | Trademarks and tradenames
Purchase price allocations:
Intangibles			$ 80
Concurrent
Purchase consideration:
Cash paid		$ 13,828
Rollover equity		6,000
Contingent consideration		7,000
Acquisition debt		14,143
Due from seller		(510)
Business combination consideration transferred		40,461
Purchase price allocations:
Cash		1,289
Accounts receivable		8,458
Inventories		25
Other current assets		10
Property and equipment		5,263
Other long-term assets		60
Goodwill		8,552
Business combination recognized identifiable assets acquired and liabilities assumed, Assets including goodwill, Total		46,747
Accounts payable		(1,938)
Accrued expenses		(799)
Contract liabilities		(367)
Capital lease obligations		(3,182)
Business combination recognized identifiable assets acquired goodwill and liabilities assumed, Net, Total		40,461
Concurrent | Customer relationships
Purchase price allocations:
Intangibles		22,330
Concurrent | Trademarks and tradenames
Purchase price allocations:
Intangibles		$ 760
Urban Cable
Purchase consideration:
Cash paid	$ 8,436
Rollover equity	4,000
Contingent consideration	3,450
Due from seller	(151)
Business combination consideration transferred	15,735
Purchase price allocations:
Cash	185
Accounts receivable	3,695
Prepaid expenses	14
Other current assets	28
Property and equipment	1,361
Goodwill	799
Business combination recognized identifiable assets acquired and liabilities assumed, Assets including goodwill, Total	17,332
Accounts payable	(1,184)
Accrued expenses	(323)
Capital lease obligations	(90)
Business combination recognized identifiable assets acquired goodwill and liabilities assumed, Net, Total	15,735
Urban Cable | Customer relationships
Purchase price allocations:
Intangibles	10,910
Urban Cable | Trademarks and tradenames
Purchase price allocations:
Intangibles	$ 340

Property and Equipment (Detai_2

Property and Equipment (Details) - USD ($) $ in Thousands	3 Months Ended		6 Months Ended		12 Months Ended
	Jul. 02, 2022	Jul. 03, 2021	Jul. 02, 2022	Jul. 03, 2021	Dec. 31, 2021	Dec. 31, 2020
Property and Equipment
Property and equipment, gross	$ 91,391		$ 91,391		$ 80,197	$ 51,052
Less: accumulated depreciation	(36,662)		(36,662)		(29,515)	(17,258)
Property and equipment, net	54,729		54,729		50,682	33,794
Depreciation and amortization expense	3,858	$ 3,554	7,613	$ 6,933	53,675	46,475
Office furniture
Property and Equipment
Property and equipment, gross	1,966		1,966		1,382	1,249
Computers
Property and Equipment
Property and equipment, gross	2,260		2,260		1,856	1,217
Machinery, equipment and vehicles
Property and Equipment
Property and equipment, gross	25,470		25,470		17,331	10,275
Land
Property and Equipment
Property and equipment, gross	140		140		140
Building
Property and Equipment
Property and equipment, gross	340		340		340
Leasehold improvements
Property and Equipment
Property and equipment, gross	4,711		4,711		4,552	3,354
Software
Property and Equipment
Property and equipment, gross	2,368		2,368		2,320	2,199
Assets under capital lease
Property and Equipment
Property and equipment, gross	52,531		52,531		50,941
Less: accumulated depreciation	(15,418)		(15,418)		(14,899)
Construction in process
Property and Equipment
Property and equipment, gross	$ 1,605		$ 1,605		$ 1,335	$ 605

Accounts Receivable, Net of A_8

Accounts Receivable, Net of Allowance, Contract Assets and Liabilities, and Customer Credit Concentration - Schedule of Accounts receivable, net, classified as current (Details) - USD ($) $ in Thousands	3 Months Ended		6 Months Ended
	Jul. 02, 2022	Jul. 03, 2021	Jul. 02, 2022	Jul. 03, 2021	Dec. 31, 2021	Dec. 31, 2020
Accounts Receivable, Net of Allowance, Contract Assets and Liabilities, and Customer Credit Concentration
Trade accounts receivable	$ 79,633		$ 79,633		$ 74,601
Contract assets	166,329		166,329		132,858	$ 134,311
Accounts receivables gross	245,962		245,962		207,459	44,419
Less: allowance for doubtful accounts	(2,827)		(2,827)		(5,614)
Accounts receivable, net	243,135		243,135		$ 201,845	$ 174,797
Discount charges	$ 439	$ 266	$ 645	$ 550

Accounts Receivable, Net of A_9

Accounts Receivable, Net of Allowance, Contract Assets and Liabilities, and Customer Credit Concentration - Schedule of Net contract assets (Details) - USD ($) $ in Thousands	3 Months Ended		6 Months Ended		12 Months Ended
	Jul. 02, 2022	Jul. 03, 2021	Jul. 02, 2022	Jul. 03, 2021	Dec. 31, 2021	Dec. 31, 2020
Accounts Receivable, Net of Allowance, Contract Assets and Liabilities, and Customer Credit Concentration
Contract assets	$ 166,329		$ 166,329		$ 132,858	$ 134,311
Contract liabilities	(15,344)		(15,344)		(14,773)	(14,945)
Contract assets, net	150,985		150,985		118,085
Amount of revenue recognized that was included in contract liabilities	$ 7,146	$ 7,381	$ 14,362	$ 13,507	$ 13,747	$ 17,434

Accounts Receivable, Net of _10

Accounts Receivable, Net of Allowance, Contract Assets and Liabilities, and Customer Credit Concentration - Schedule of Customer Credit Concentration (Details) - USD ($) $ in Thousands	6 Months Ended	12 Months Ended
	Jul. 02, 2022	Dec. 31, 2021
Concentration Risk
Amounts of accounts receivable and contract assets	$ 168,040	$ 142,254
AT&T
Concentration Risk
Amounts of accounts receivable and contract assets	69,841	56,280
Verizon
Concentration Risk
Amounts of accounts receivable and contract assets	59,950	35,756
T- Mobile
Concentration Risk
Amounts of accounts receivable and contract assets	$ 38,249	$ 50,218
Accounts receivable and Contract assets
Concentration Risk
Concentration risk percentage	10%
Accounts receivable and Contract assets | Credit Concentration Risk | Customer
Concentration Risk
Credit Concentration percentage	68.40%	68.50%
Accounts receivable and Contract assets | Credit Concentration Risk | AT&T
Concentration Risk
Credit Concentration percentage	28.40%	27.10%
Accounts receivable and Contract assets | Credit Concentration Risk | Verizon
Concentration Risk
Credit Concentration percentage	24.40%	17.20%
Accounts receivable and Contract assets | Credit Concentration Risk | T- Mobile
Concentration Risk
Credit Concentration percentage	15.60%	24.20%

Goodwill and Intangible Asset_7

Goodwill and Intangible Assets - Schedule of Goodwill (Details) - USD ($) $ in Thousands	3 Months Ended		6 Months Ended		12 Months Ended
	Jul. 02, 2022	Jul. 03, 2021	Jul. 02, 2022	Jul. 03, 2021	Dec. 31, 2021	Dec. 31, 2020
Goodwill
Goodwill, beginning balance			$ 28,723	$ 58,522	$ 58,522	$ 86,503
Additions from acquisitions					22,688
Measurement period adjustments, net			220
Goodwill, ending balance	$ 28,943		28,943		28,723	58,522
Impairment loss(a)	0	$ 0	0	0	52,487	28,802
Renewables and Recovery Logistics
Goodwill
Goodwill, beginning balance			21,680
Goodwill, ending balance	21,680		21,680		21,680
Impairment loss(a)			0
Telecom
Goodwill
Goodwill, beginning balance			7,043	$ 44,924	44,924	72,905
Additions from acquisitions					14,606
Measurement period adjustments, net			220
Goodwill, ending balance	$ 7,263		7,263		7,043	44,924
Impairment loss(a)			$ 89,421		$ 52,487	$ (52,487)

Goodwill and Intangible Asset_8

Goodwill and Intangible Assets - Schedule of Intangible assets (Details) - USD ($) $ in Thousands	6 Months Ended	12 Months Ended
	Jul. 02, 2022	Dec. 31, 2021	Dec. 31, 2020
Intangible assets
Gross carrying amount	$ 484,529	$ 484,529	$ 426,719
Accumulated Amortization	(141,477)	(120,355)	80,903
Net carrying amount	$ 343,052	$ 364,174	345,816
Customer relationships
Intangible assets
Weighted Average Remaining Useful Life	9 years 3 months 18 days	9 years 6 months
Gross carrying amount	$ 424,560	$ 424,560	368,200
Accumulated Amortization	(115,920)	(98,307)	(65,868)
Net carrying amount	$ 308,640	$ 326,253	$ 302,332
Trademarks and trade names
Intangible assets
Weighted Average Remaining Useful Life	9 years 6 months	9 years 6 months
Gross carrying amount	$ 59,969	$ 59,969
Accumulated Amortization	(25,557)	(22,048)
Net carrying amount	$ 34,412	$ 37,921

Goodwill and Intangible Asset_9

Goodwill and Intangible Assets - Narrative (Details) - USD ($) $ in Thousands	3 Months Ended		6 Months Ended		12 Months Ended
	Jul. 02, 2022	Jul. 03, 2021	Jul. 02, 2022	Jul. 03, 2021	Dec. 31, 2021	Dec. 31, 2020
Finite Lived And Indefinite Lived Intangible Assets By Major Class
Amortization expense of intangible assets	$ 10,533	$ 10,650	$ 21,105	$ 21,110	$ 39,453	$ 35,812

Debt and Capital Lease Obliga_8

Debt and Capital Lease Obligations - Related party & Convertible notes (Details) - USD ($) shares in Thousands, $ in Thousands		3 Months Ended		6 Months Ended		12 Months Ended
	Jun. 16, 2021	Jul. 02, 2022	Jul. 03, 2021	Jul. 02, 2022	Jul. 03, 2021	Dec. 31, 2021	Jan. 01, 2022	Jun. 30, 2021	Dec. 31, 2020
Aggregate principal amount of convertible debt								$ 30,568
Loss on extinguishment of convertible notes			$ (2,436)		$ (2,436)	$ (2,436)
Additional paid in capital						252,593			$ 208,322
Convertible debt, Discount						3,408
Accumulated deficit		$ (206,690)		$ (206,690)		(320,080)			$ (204,086)
Class A Common Stock
Amount of convertible debt, beneficial conversion feature	$ 12,270
Convertible debt
Aggregate principal amount of convertible debt	$ 44,400
Accretion of discount						$ 8,861
Additional paid in capital							$ 12,270
Convertible debt, Discount							3,409
Accumulated deficit							$ 8,861
Convertible debt | Majority members
Accretion of discount		$ 0		$ 489
Preferred units exchanged for convertible notes (in shares)	25,000
Convertible debt, Interest rate		12%		12%
Convertible debt | BCP QualTek II LLC
Aggregate principal amount of convertible debt	$ 30,568

Debt and Capital Lease Obliga_9

Debt and Capital Lease Obligations - Line of credit (Details) - USD ($) $ in Thousands			3 Months Ended	6 Months Ended		12 Months Ended
	Jul. 13, 2022	Feb. 14, 2022	Apr. 02, 2022	Jul. 02, 2022	Jul. 03, 2021	Dec. 31, 2021	Jan. 28, 2022
Line of Credit Facility [Line Items]
Repayments of long-term lines of credit		$ 73,000		$ 373,100	$ 266,566
Line of credit facility, extended term	2 years
Base rate
Line of Credit Facility [Line Items]
Applicable interest rate margin						8.50%
Eurodollar rate
Line of Credit Facility [Line Items]
Applicable interest rate margin						7.25%
Revolving credit facility
Line of Credit Facility [Line Items]
Current borrowing capacity				103,500		$ 103,500
Amount available under credit facility		73,000		25,384
Stand by letters of credit outstanding				$ 5,031		$ 3,977
Revolving credit facility | Base rate
Line of Credit Facility [Line Items]
Applicable interest rate margin			6.25%
Revolving credit facility | Eurodollar rate
Line of Credit Facility [Line Items]
Maximum borrowing capacity		$ 103,500					$ 115,000

Debt and Capital Lease Oblig_10

Debt and Capital Lease Obligations - Term Loan (Details) - USD ($) $ in Thousands	6 Months Ended	12 Months Ended
	Jul. 02, 2022	Dec. 31, 2021
Debt Instrument [Line Items]
Term loan	$ 380,000
Base rate
Debt Instrument [Line Items]
Applicable interest rate margin		8.50%
Eurodollar rate
Debt Instrument [Line Items]
Applicable interest rate margin		7.25%
Term loan
Debt Instrument [Line Items]
Principal payments	$ 2,391
Term loan | Base rate
Debt Instrument [Line Items]
Applicable interest rate margin	10%
Term loan | Eurodollar rate
Debt Instrument [Line Items]
Applicable interest rate margin	8.54%

Debt and Capital Lease Oblig_11

Debt and Capital Lease Obligations - Acquisition debt (Details) - USD ($) $ in Thousands	3 Months Ended		6 Months Ended		12 Months Ended
	Jul. 02, 2022	Jul. 03, 2021	Jul. 02, 2022	Jul. 03, 2021	Dec. 31, 2021	Dec. 31, 2020
Debt Instrument [Line Items]
Interest expense					$ 3,161	$ 2,682
Acquisition Debt.
Debt Instrument [Line Items]
Interest expense	$ 0	$ 270	$ 434	$ 363	$ 791
Minimum | Acquisition Debt.
Debt Instrument [Line Items]
Debt interest rate	0.44%		0.44%
Maximum | Acquisition Debt.
Debt Instrument [Line Items]
Debt interest rate	3.25%		3.25%

Debt and Capital Lease Oblig_12

Debt and Capital Lease Obligations - Fair Market Value Due to Variable Interest Rates Based on Current Rates (Details) - USD ($) $ in Thousands	Jul. 02, 2022	Feb. 14, 2022	Dec. 31, 2021	Dec. 31, 2020
Current portion of long-term debt and capital lease obligations	$ 22,925		$ 127,375	$ 27,249
Acquisition debt			34,718
Convertible notes-related party			30,567
Convertible notes-June 2021			44,400
Less: current maturities of long-term debt	(9,563)		(115,224)	(20,139)
Less: unamortized financing fees	(9,195)		(11,354)
Less: convertible debt discount	(8,212)		(3,408)
Long-term debt, net of current portion and deferred financing fees	515,120		418,813
Capital lease obligations	33,511		32,002
Less: current portion of capital lease obligations, net of capital lease interest	(13,362)		(12,151)
Capital lease obligations, net of current portion	20,149		19,851
Total long-term borrowings	535,269		438,664
Line of credit
Debt, carrying amount	70,707		87,633	$ 59,837
Term loan
Debt, carrying amount	346,698		$ 351,481
Senior Unsecured Convertible Notes Due February 15, 2027
Convertible notes-June 2021	$ 124,685
Less: unamortized financing fees		$ (6,384)

Debt and Capital Lease Oblig_13

Debt and Capital Lease Obligations - Additional information (Details) - USD ($) $ in Thousands	3 Months Ended		6 Months Ended		12 Months Ended
	Jul. 02, 2022	Jul. 03, 2021	Jul. 02, 2022	Jul. 03, 2021	Dec. 31, 2021	Dec. 31, 2020
Debt and Capital Lease Obligations
Amortization of debt issuance costs	$ 1,241	$ 810	$ 2,945	$ 1,682	$ 4,795	$ 3,090

Debt and Capital Lease Oblig_14

Debt and Capital Lease Obligations - Senior Unsecured Convertible Notes (Details)			3 Months Ended	6 Months Ended	12 Months Ended
	Jun. 15, 2022	Feb. 14, 2022 USD ($) $ / shares	Jul. 02, 2022 USD ($) $ / shares	Jul. 02, 2022 USD ($) $ / shares	Dec. 31, 2021 USD ($)	Dec. 31, 2020 USD ($)	Jun. 30, 2021 USD ($)
Aggregate principal amount of convertible debt							$ 30,568,000
Debt issuance costs			$ 9,195,000	$ 9,195,000	$ 11,354,000
Interest expense					$ 3,161,000	$ 2,682,000
Senior Unsecured Convertible Notes Due February 15, 2027
Proceeds from issuance of debt		$ 122,191,000
Aggregate principal amount of convertible debt		124,685,000
Discounts		2,494,000	8,212,000	8,212,000
Debt issuance costs		6,384,000
Debt discount		$ 8,878,000
Additional interest rate	2%
Interest expense			3,703,000	5,616,000
Accretion of debt discount			444,000	666,000
Principal amount denomination			$ 1,000	$ 1,000
Conversion ratio				0.100
Conversion price | $ / shares			$ 10	$ 10
Debt instrument, threshold conversion period		2 years
Debt instrument, convertible, stock price trigger | $ / shares		$ 14
Debt Instrument, Convertible, Threshold Trading Days		20
Debt instrument, convertible, threshold consecutive trading Days		30
Debt instrument, convertible, average daily trading volume calculation, period		60 days
Debt instrument, convertible, average daily trading volume, threshold amount		$ 15,000,000
Debt instrument after conversion, threshold percentage of free float of common stock		20%
Senior Unsecured Convertible Notes Due February 15, 2027 | Maximum
Debt interest rate		11.75%
Senior Unsecured Convertible Notes Due February 15, 2027 | Minimum
Debt interest rate		9.50%

Warrants - (Details)

Warrants - (Details) shares in Thousands		6 Months Ended
	Feb. 14, 2022	Jul. 02, 2022 USD ($) $ / shares shares	Feb. 13, 2022 shares
Public Warrants
Class of Warrant or Right [Line Items]
Public Warrants exercisable term after the completion of a business combination	30 days
Number of days of which warrants will not be effective from the date of business combination	120 days
Public Warrants expiration term	5 years
Warrants outstanding | shares		2,875	2,875
Public Warrants | Redemption Of Warrants When Price Per Class Ordinary Share Equals Or Exceeds18.00
Class of Warrant or Right [Line Items]
Redemption price per public warrant (in dollars per share) | $ / shares | $ / shares		$ 0.01
Warrant redemption condition minimum share price | $ / shares | $ / shares		$ 18
Threshold trading days for redemption of public warrants | D | $		20
Threshold consecutive trading days for redemption of public warrants | D | $		30
Redemption period		30 days
Private Placement Warrants
Class of Warrant or Right [Line Items]
Warrants outstanding | shares			102

Fair Value Measurements (Detail

Fair Value Measurements (Details) - USD ($) $ in Thousands			12 Months Ended
	Jul. 02, 2022	Jul. 03, 2021	Dec. 31, 2021	Dec. 31, 2020
Fair Value Measurements
Fair value assets, Transfers from level 1 to level 2	$ 0	$ 0
Fair value assets, Transfers from level 2 to level 1	0	0
Fair value liabilities, Transfers from level 1 to level 2	0	0	$ 0
Fair value liabilities, Transfers from level 2 to level 1	0	0	0
Fair value assets, Transfers into level 3	0	0
Fair value assets, Transfers out of level 3	0	0
Fair value liabilities, Transfers into level 3	0	0	0
Fair value liabilities, Transfers out of level 3	$ 0	$ 0	0
Fair value liabilities, Transfers net			$ (10,000)	$ (10,575)

Fair Value Measurements - Fair

Fair Value Measurements - Fair value of the Company Financial Liabilities (Details) - USD ($) $ in Thousands	Jul. 02, 2022	Dec. 31, 2021	Dec. 31, 2020
Financial liabilities
Warrant Liability - Private Placement Warrants	$ 77
Level 3
Financial liabilities
Financial liabilities		$ 30,756	$ 18,129
Recurring
Financial liabilities
Contingent consideration	26,556	30,756
Warrant Liability - Private Placement Warrants	77
Financial liabilities	26,633	30,756	$ 18,129
Recurring | Level 3
Financial liabilities
Contingent consideration	26,556	30,756
Warrant Liability - Private Placement Warrants	77
Financial liabilities	$ 26,633	$ 30,756

Fair Value Measurements - Fai_2

Fair Value Measurements - Fair Value of the Company Level 3 Financial Liabilities (Details) - USD ($) $ in Thousands	6 Months Ended		12 Months Ended
	Jul. 02, 2022	Jul. 03, 2021	Dec. 31, 2021	Dec. 31, 2020
Changes in fair value of financial liabilities
Balance at the beginning	$ 30,756	$ 18,129	$ 18,129	$ 40,119
Change in fair value			(4,780)	(7,081)
Balance at the end			30,756	18,129
Level 3
Changes in fair value of financial liabilities
Balance at the beginning	30,756	18,129	18,129
Assumption of private placement warrants in Business Combination		8,200
Accretion	800	440
Reclassification to acquisition debt / short term debt	(5,000)	(10,000)
Balance at the end	26,556	$ 16,769	$ 30,756	$ 18,129
Level 3 | Warrant Liability
Changes in fair value of financial liabilities
Assumption of private placement warrants in Business Combination	77
Balance at the end	$ 77

Equity (Details)_2

Equity (Details) $ / shares in Units, $ in Thousands		6 Months Ended	12 Months Ended
	Feb. 14, 2022 shares	Jul. 02, 2022 $ / shares shares	Dec. 31, 2021 USD ($) Vote $ / shares shares	Feb. 13, 2022 shares	Jun. 30, 2021 USD ($)	Dec. 31, 2020 $ / shares shares
Equity
Tax Distributions payable | $			$ 11,409
Aggregate principal amount of convertible debt | $					$ 30,568
Preferred Stock, Shares Authorized		1,000,000	1,000,000			25,000
Preferred Stock, Par or Stated Value Per Share | $ / shares		$ 0.0001	$ 0.0001			$ 0.0001
Preferred Stock, Shares Issued		0	25,000			25,000
Preferred Stock, Shares Outstanding		0	25,000			25,000
Public Warrants
Equity
Warrants outstanding		2,875,000		2,875,000
Blocker Owner Earnout Shares
Equity
Common stock outstanding		2,275,000
Common stock issued		2,275,000
Class A Common Stock
Equity
Common stock authorized		500,000,000	11,923,941			500,000,000
Common stock par value | $ / shares		$ 0.0001	$ 0.0001			$ 0.0001
Common stock outstanding		24,446,284	11,923,941			10,989,751
Common stock issued		24,446,284	11,923,941			10,989,751
Number of votes per share of stock		1
Class A Common Stock | Blocker Owner Earnout Shares
Equity
Number of units issued	2,275,000
Shares issued		2,275,000
Class B Common stock
Equity
Common stock authorized		500,000,000	13,085,488			500,000,000
Common stock par value | $ / shares		$ 0.0001	$ 0.0001			$ 0.0001
Common stock outstanding		26,663,575	13,085,488			11,173,776
Common stock issued		26,663,575	13,085,488			11,173,776
Number of votes per share of stock		1	1
Class B Common stock | Earnout Voting Shares
Equity
Number of units issued	3,836,000
Common stock outstanding		3,836,000
Common stock issued		3,836,000
Shares issued		3,836,000

Equity - Summary Of Ownership I

Equity - Summary Of Ownership Interest In Noncontrolling Interest (Details)	6 Months Ended
	Jul. 02, 2022 shares
Class of Stock [Line Items]
Common Units	48,834,925
Ownership Percentage	100%
Conversion ratio	1
Flow-Through Sellers
Class of Stock [Line Items]
Common Units	26,663,575
Ownership Percentage	55%
QualTek Services Inc.
Class of Stock [Line Items]
Common Units	22,171,350
Ownership Percentage	45%

Stock-Based Compensation (Detai

Stock-Based Compensation (Details) - LTIP - Class A Common Stock shares in Millions	6 Months Ended
	Jul. 02, 2022 shares
Stock-Based Compensation
Shares available for future grant	2.3
Automatic annual increase as a percentage of shares outstanding	2%
Shares reserved percentage	15%

Stock-Based Compensation - Stoc

Stock-Based Compensation - Stock Options (Details) - LTIP - Stock options - USD ($)	6 Months Ended
	Jul. 02, 2022	Jun. 30, 2021
Stock-Based Compensation
Expiration period	10 years
Vesting period	4 years
Options granted	5,200,000
Options granted, grant date fair value	$ 7,605,000
Options vested	645,563
Fair value of options vested	$ 936,100
Options exercised	0
Unvested options	4,500,000
Unvested options, weighted average grant date fair value	$ 1.45
Stock options outstanding	5,200,000	0
Weighted average exercise price of options outstanding	$ 1.45

Stock-Based Compensation - St_2

Stock-Based Compensation - Stock-based compensation expense (Details) - USD ($) $ in Thousands	3 Months Ended	6 Months Ended
	Jul. 02, 2022	Jul. 02, 2022
Stock-based compensation expense
Stock-based compensation expense	$ 1,114	$ 7,825
Cost of revenue
Stock-based compensation expense
Stock-based compensation expense	121	121
General and administrative expenses
Stock-based compensation expense
Stock-based compensation expense	$ 993	$ 7,704

Stock-Based Compensation - Unre

Stock-Based Compensation - Unrecognized compensation cost (Details) $ in Thousands	6 Months Ended
	Jul. 02, 2022 USD ($)
Stock-Based Compensation
Unrecognized compensation cost	$ 6,370
Weighted Average Remaining Period to be Recognized	3 years 10 months 24 days
Estimated annual compensation cost for the future periods
Total Unrecognized Compensation Cost	$ 6,370
Stock options
Stock-Based Compensation
Unrecognized compensation cost	$ 6,370
Weighted Average Remaining Period to be Recognized	3 years 7 months 6 days
Estimated annual compensation cost for the future periods
2022	$ 875
2023	1,755
2024	1,755
2025	1,985
Total Unrecognized Compensation Cost	$ 6,370

Income Taxes (Details)

Income Taxes (Details)	3 Months Ended	6 Months Ended
	Jul. 02, 2022	Jul. 02, 2022
Income Taxes
Effective tax rate	0%	0%

Tax Receivable Agreement (Detai

Tax Receivable Agreement (Details) $ in Thousands	6 Months Ended
	Jul. 02, 2022 USD ($)
Tax Receivable Agreement
Cash tax savings payable to holders (as a percent)	85%
Cash tax savings retained (as a percent)	15%
Tax receivable agreement liabilities	$ 34,092
TRA liabilities if sufficient income to utilize tax attributes	$ 44,008

Segments and Related Informat_9

Segments and Related Information - Summarized financial information for the Company's reportable segments (Details) $ in Thousands	3 Months Ended		6 Months Ended		12 Months Ended
	Jul. 02, 2022 USD ($)	Jul. 03, 2021 USD ($)	Jul. 02, 2022 USD ($) segment	Jul. 03, 2021 USD ($)	Dec. 31, 2021 USD ($) segment	Dec. 31, 2020 USD ($)
Segments and Related Information
Number of operating segments | segment			2		2
Number of reportable segments | segment			2		2
Revenues	$ 184,222	$ 130,609	$ 332,383	$ 249,722	$ 612,241	$ 656,524
Total assets	695,109		695,109		671,759	640,868
Capital Expenditures			12,056	1,731
Amortization and Depreciation	14,794	13,023	29,560	25,645
Telecom
Segments and Related Information
Revenues	175,173	117,959	307,837	224,439	498,221	587,614
Total assets					570,750	$ 579,147
Renewables and Recovery Logistics
Segments and Related Information
Revenues	9,049	12,650	24,546	25,283
Operating Segments | Telecom
Segments and Related Information
Total assets	615,135		615,135		570,750
Capital Expenditures			10,692	682
Amortization and Depreciation	11,705	9,742	23,366	19,562
Operating Segments | Renewables and Recovery Logistics
Segments and Related Information
Total assets	81,541		81,541		90,638
Capital Expenditures			854	179
Amortization and Depreciation	2,885	3,037	5,780	5,604
Corporate
Segments and Related Information
Total assets	(1,567)		(1,567)		$ 10,371
Capital Expenditures			510	870
Amortization and Depreciation	$ 204	$ 244	$ 414	$ 479

Segments and Related Informa_10

Segments and Related Information - Reconciliation of Net Loss from Segments to Consolidated (Details) - USD ($) $ in Thousands	3 Months Ended				5 Months Ended	6 Months Ended		12 Months Ended
	Jul. 02, 2022	Apr. 02, 2022	Jul. 03, 2021	Apr. 03, 2021	Jul. 02, 2022	Jul. 02, 2022	Jul. 03, 2021	Dec. 31, 2021	Dec. 31, 2020
Segments and Related Information
Total adjusted EBITDA continuing operations	$ 10,154		$ 7,623			$ 14,185	$ 11,386
Total adjusted EBITDA - discontinuing operations			(1,212)				(2,075)
Total adjusted EBITDA	10,154		6,411			14,185	9,311
Management fees			(124)			(126)	(622)
Transaction expenses	(1,320)		(903)			(10,588)	(1,452)
Share based compensation	(1,114)					(7,825)
Depreciation and amortization	(14,794)		(13,023)			(29,560)	(25,645)
Interest expense	(13,085)		(11,227)			(25,428)	(21,138)	$ (50,477)	$ (37,659)
Loss on extinguishment of convertible notes			(2,436)				(2,436)	(2,436)
Integration, public company readiness and close out costs	(5,490)					(6,854)
Net loss from continuing operations	(25,649)		(20,090)			(66,196)	(39,907)	$ (101,575)	$ (94,222)
Net loss from discontinued operations			(1,740)				(3,129)
Net loss	(25,649)	$ (40,547)	(21,830)	$ (21,206)	$ (36,593)	(66,196)	(43,036)
Operating Segments | Telecom
Segments and Related Information
Total adjusted EBITDA continuing operations	17,031		11,202			21,843	16,016
Depreciation and amortization	(11,705)		(9,742)			(23,366)	(19,562)
Operating Segments | Renewables and Recovery Logistics
Segments and Related Information
Total adjusted EBITDA continuing operations	(601)		1,141			4,708	4,019
Depreciation and amortization	(2,885)		(3,037)			(5,780)	(5,604)
Corporate
Segments and Related Information
Total adjusted EBITDA continuing operations	(6,276)		(4,720)			(12,366)	(8,649)
Depreciation and amortization	$ (204)		$ (244)			$ (414)	$ (479)

Segments and Related Informa_11

Segments and Related Information - Schedule of Revenue by Service Offerings (Details) - USD ($) $ in Thousands	3 Months Ended		6 Months Ended		12 Months Ended
	Jul. 02, 2022	Jul. 03, 2021	Jul. 02, 2022	Jul. 03, 2021	Dec. 31, 2021	Dec. 31, 2020
Revenue by service offering
Revenues	$ 184,222	$ 130,609	$ 332,383	$ 249,722	$ 612,241	$ 656,524
Telecom Wireless
Revenue by service offering
Revenues	122,693	91,673	217,059	175,646
Telecom Wireline
Revenue by service offering
Revenues	44,504	26,287	75,935	48,794
Telecom Power
Revenue by service offering
Revenues	7,976		14,843
Renewables
Revenue by service offering
Revenues	5,381	11,238	7,648	13,518
Recovery Logistics
Revenue by service offering
Revenues	$ 3,668	$ 1,411	$ 16,898	$ 11,764

Segments and Related Informa_12

Segments and Related Information - Schedule of Revenue from Significant Customers (Details) - USD ($) $ in Thousands	3 Months Ended		6 Months Ended		12 Months Ended
	Jul. 02, 2022	Jul. 03, 2021	Jul. 02, 2022	Jul. 03, 2021	Dec. 31, 2021	Dec. 31, 2020
Revenue
Revenues	$ 184,222	$ 130,609	$ 332,383	$ 249,722	$ 612,241	$ 656,524
Revenue | Customer Concentration Risk | Customer
Revenue
Revenues	$ 131,769	$ 99,166	$ 227,067	$ 195,120
Risk percentage of Revenue	71.50%	75.90%	68.30%	78.10%
Revenue | Customer Concentration Risk | AT&T
Revenue
Revenues	$ 77,262	$ 62,909	$ 133,245	$ 123,692
Risk percentage of Revenue	41.90%	48.20%	40.10%	49.50%
Revenue | Customer Concentration Risk | Verizon
Revenue
Revenues	$ 29,793	$ 17,026	$ 52,643	$ 34,876
Risk percentage of Revenue	16.20%	13%	15.80%	14%
Revenue | Customer Concentration Risk | T- Mobile
Revenue
Revenues	$ 24,714	$ 19,231	$ 41,179	$ 36,552
Risk percentage of Revenue	13.40%	14.70%	12.40%	14.60%

Commitments and Contingencies_4

Commitments and Contingencies (Details) - USD ($) $ in Thousands	3 Months Ended		6 Months Ended		12 Months Ended
	Jul. 02, 2022	Jul. 03, 2021	Jul. 02, 2022	Jul. 03, 2021	Dec. 31, 2021	Dec. 31, 2020
Commitments and Contingencies
Rent expense of Operating lease					$ 10,502	$ 12,407
Lease agreement
Commitments and Contingencies
Rent expense on operating leases	$ 3,120	$ 2,475	$ 6,234	$ 4,959

Related Party Transactions (D_2

Related Party Transactions (Details) - USD ($) $ in Thousands		3 Months Ended		6 Months Ended
	Jul. 18, 2018	Jul. 02, 2022	Jul. 03, 2021	Jul. 02, 2022	Jul. 03, 2021
Advisory Services Agreement
Related Party Transactions
Advisory fees		$ 0	$ 124
Majority members | Advisory Services Agreement
Related Party Transactions
Quarterly advisory fees	$ 125
Advisory fees				$ 126	$ 622
Majority members | Rental Agreements For Facilities
Related Party Transactions
Rental expenses		$ 253	$ 168	$ 507	$ 336

Subsequent Events (Details)_2

Subsequent Events (Details) - USD ($) $ in Thousands	Feb. 15, 2022	Feb. 14, 2022	Jan. 26, 2021
FNS
Percentage of interests acquired			100%
Subsequent event | Revolving credit facility
Maximum borrowing capacity	$ 115,000	$ 103,500