Falcon's Beyond Global, Inc. Class A Common Stock (FBYD) POS AM 28 May 24 Prospectus update (post-effective amendment) Financial data

Document And Entity Information

Document And Entity Information	3 Months Ended
	Mar. 31, 2024
Document Information Line Items
Entity Registrant Name	FALCON’S BEYOND GLOBAL, INC.
Document Type	POS AM
Amendment Flag	true
Amendment Description	Falcon’s Beyond Global, Inc., a Delaware corporation, filed a Registration Statement on Form S-1 (Registration No. 333-275243) on November 1, 2023, which was subsequently amended on November 30, 2023 and declared effective by the U.S Securities and Exchange Commission on December 12, 2023 (as amended and supplemented, the “registration statement”). This Post-Effective Amendment No. 1 to Form S-1 (the “Post-Effective Amendment”) is being filed in order to include the registrant’s annual report on Form 10-K, filed with the Securities and Exchange Commission on April 29, 2024, and the registrant’s quarterly report on Form 10-Q for the quarter ended March 31, 2024, filed with the Securities and Exchange Commission on May 16, 2024, to update certain disclosures in the registration statement and to update the information regarding the selling securityholders named in the prospectus and the number of shares of Class A common stock being offered by the selling securityholders to remove shares previously included in the registration statement that were sold by the selling securityholders and earnout shares which were forfeited upon the failure of certain earnout conditions.The information included in this filing amends the registration statement and the prospectus contained therein (and all amendments thereto). No additional securities are being registered under this Post-Effective Amendment. All applicable registration fees were paid at the time of the original filing of the registration statement.
Entity Central Index Key	0001937987
Entity Filer Category	Non-accelerated Filer
Entity Small Business	true
Entity Emerging Growth Company	true
Entity Ex Transition Period	false
Entity Incorporation, State or Country Code	DE

Condensed Consolidated Balance

Condensed Consolidated Balance Sheets - USD ($) $ in Thousands	Mar. 31, 2024	Dec. 31, 2023	Dec. 31, 2022
Current assets:
Cash and cash equivalents	$ 1,050	$ 672	$ 8,366
Accounts receivable, net	1,794	696	3,309
Contract assets ($0 and $1,680 related party as of December 31, 2023 and 2022, respectively)			2,692
Inventories			407
Deferred transaction costs			1,842
Other current assets	3,303	1,061	842
Total current assets	6,147	2,429	17,458
Investments and advances to equity method investments	61,292	60,643	71,979
Operating lease right-of-use assets ($0 and $709 related party as of December 31, 2023 and 2022, respectively)			1,003
Finance lease right-of-use assets ($0 and $570 related party as of December 31, 2023 and 2022, respectively)			582
Property and equipment, net	22	23	802
Intangible assets, net			8,304
Goodwill			11,471
Other non-current assets	322	264	671
Total assets	67,783	63,359	112,270
Current liabilities:
Accounts payable	6,524	3,852	4,626
Accrued expenses and other current liabilities	20,741	20,840	3,990
Short-term debt ($7,221 related party as of March 31, 2024)	8,471
Contract liabilities			1,296
Current portion of long-term debt	6,660	6,651	7,408
Earnout liabilities – current portion	155,331	183,055
Total current liabilities	197,727	214,398	17,320
Operating lease liability, net of current portion ($0 and $675 related party as of December 31, 2023 and 2022, respectively)			849
Other long-term payables	5,500	5,500
Long-term debt, net of current portion	20,476	22,965	25,737
Earnout liabilities, net of current portion	214,695	305,586
Warrant liabilities	3,691	3,904
Total liabilities	442,089	552,353	43,906
Commitments and contingencies
Stockholders’ equity (deficit)/Members’ equity
Members’ capital			94,201
Additional paid-in capital	(10,086)	11,699
Accumulated deficit	(51,425)	(68,594)	(24,147)
Accumulated other comprehensive loss	(215)	(216)	(1,690)
Total equity attributable to common stockholders	(61,720)	(57,105)	68,364
Non-controlling interests	(312,586)	(431,889)
Total equity	(374,306)	(488,994)	68,364
Total liabilities and equity	67,783	63,359	112,270
Class A common stock
Stockholders’ equity (deficit)/Members’ equity
Common stock, value	1	1
Class B common stock
Stockholders’ equity (deficit)/Members’ equity
Common stock, value	$ 5	$ 5

Condensed Consolidated Balanc_2

Condensed Consolidated Balance Sheets (Parentheticals) - USD ($) $ in Thousands	Mar. 31, 2024	Dec. 31, 2023	Dec. 31, 2022
Accounts receivable, related party	$ 1,794	$ 632	$ 489
Contract assets - related party		0	1,680
Operating lease right-of-use assets - related party		0	709
Finance lease right-of-use assets - related party		0	570
Accounts payable - related party	1,601	1,357	73
Accrued expenses and other current liabilities - related party	445	475	737
Contract liabilities - related party		0	600
Current portion of long-term debt - related party	4,899	4,878	5,607
Operating lease liability, net of current portion - related party		0	675
Long-term debt, net of current portion - related party	16,952	$ 18,897	$ 20,124
Other current assets, related party	2,094
Short-term debt, related party	$ 7,221
Class A common stock
Common stock, par value (in Dollars per share)	$ 0.0001	$ 0.0001	$ 0.0001
Common stock, shares authorized (in Shares)	500,000,000	500,000,000	500,000,000
Common stock, shares issued (in Shares)	9,879,248	7,871,643
Common stock, shares outstanding (in Shares)	9,879,248	7,871,643
Class B common stock
Common stock, par value (in Dollars per share)	$ 0.0001	$ 0.0001	$ 0.0001
Common stock, shares authorized (in Shares)	150,000,000	150,000,000	150,000,000
Common stock, shares issued (in Shares)	50,034,117	52,034,117
Common stock, shares outstanding (in Shares)	50,034,117	52,034,117

Condensed Consolidated Statemen

Condensed Consolidated Statements of Operations and Comprehensive Income (Loss) (Unaudited) - USD ($) $ in Thousands	3 Months Ended		12 Months Ended
	Mar. 31, 2024	Mar. 31, 2023	Dec. 31, 2023	Dec. 31, 2022
Income Statement [Abstract]
Revenue	$ 1,516	$ 9,194	$ 18,244	$ 15,950
Operating expenses:
Project design and build expense		6,288	10,151	11,344
Selling, general and administrative expense	6,793	9,749	28,064	18,439
Transaction expenses	7		26,021
Credit loss expense	12	254	5,965
Research and development expense	16	463	1,248	2,771
Intangible asset impairment expense – Note 7			2,377
Depreciation and amortization expense	1	1,342	1,576	737
Total operating expenses	6,829	18,096	75,402	33,291
Loss from operations	(5,313)	(8,902)	(57,158)	(17,341)
Share of gain (loss) from equity method investments	1,154	(1,279)	(52,452)	1,513
Gain on deconsolidation of FCG			27,402
Interest expense	(269)	(271)	(1,124)	(1,113)
Interest income	3		95
Loss on disposal of assets				(9)
Change in fair value of warrant liabilities	208		(2,972)
Change in fair value of earnout liabilities	118,615		(345,413)
Foreign exchange transaction gain (loss)	(375)	599	367	(478)
Net income (loss) before taxes	114,023	(9,853)	(431,255)	(17,428)
Income tax benefit	1	3	325
Net income (loss)	114,024	(9,850)	(430,930)	(17,428)
Net income (loss) attributable to noncontrolling interest	96,855		(383,326)
Net income (loss) attributable to common stockholders	$ 17,169		$ (47,604)
Net income (loss) per share, basic (in Dollars per share)	$ 1.9		$ (6.71)
Net income (loss) per share, diluted (in Dollars per share)	$ 1.53		$ (6.71)
Weighted average shares outstanding, basic (in Shares)	9,021,520		7,095,204
Weighted average shares outstanding, diluted (in Shares)	9,209,020		7,095,204
Comprehensive loss:
Net income (loss)	$ 114,024	$ (9,850)	$ (430,930)	$ (17,428)
Foreign currency translation gain (loss)	4	283	(348)	(429)
Total other comprehensive loss			(348)	(429)
Total comprehensive income (loss)	114,028	(9,567)	(431,278)	(17,857)
Comprehensive income (loss) attributable to noncontrolling interest	96,858		(383,648)
Comprehensive income (loss) attributable to common stockholders	$ 17,170		$ (47,630)	$ (17,857)

Condensed Consolidated Statem_2

Condensed Consolidated Statements of Operations and Comprehensive Income (Loss) (Unaudited) (Parentheticals) - USD ($) $ in Thousands	3 Months Ended		12 Months Ended
	Mar. 31, 2024	Mar. 31, 2023	Dec. 31, 2023	Dec. 31, 2022
Related party	$ 1,516	$ 3,498
Credit loss expense from related party	12	254	$ 5,965	$ 0
Research and development expense related party	16	0
Interest income - related party	$ (205)	$ (204)
Net income (loss) loss per share, diluted (in Dollars per share)	$ 1.53		$ (6.71)
Weighted average shares outstanding, diluted (in Shares)	9,209,020		7,095,204
Related Party
Related party			$ 6,779	$ 5,848
Research and development expense related party			1,248	0
Interest income - related party			$ 87	$ 0

Condensed Consolidated Statem_3

Condensed Consolidated Statements of Cash Flows (Unaudited) - USD ($) $ in Thousands	3 Months Ended		12 Months Ended
	Mar. 31, 2024	Mar. 31, 2023	Dec. 31, 2023	Dec. 31, 2022
Cash flows from operating activities
Net income (loss)	$ 114,024	$ (9,850)	$ (430,930)	$ (17,428)
Adjustments to reconcile net loss to net cash used in operating activities:
Depreciation and amortization	1	1,342	1,576	737
Deferred loss on sales to equity method investments		185		(174)
Foreign exchange transaction loss (gain)	375	(607)	(367)	484
Share of (gain) loss from equity method investments	(1,154)	1,279	52,452	(1,513)
Loss on sale of equipment	2
Gain on deconsolidation of FCG			(27,402)
Change in deferred tax asset		(3)	(26)
Credit loss expense	12	254	5,965
Intangible asset impairment			2,377
Change in fair value of earnouts	(118,615)		345,413
Change in fair value of warrants	(208)		2,972
Share based compensation expense	346		68
Loss on disposal of fixed assets				9
Changes in assets and liabilities:
Accounts receivable, net	(1,133)	(845)	(3,830)	(986)
Other current assets	73	(89)	(904)	(453)
Inventories		(107)		203
Contract assets		(2,215)	466	(2,228)
Capitalization of ride media content		(60)	(78)	(1,250)
Deferred transaction costs		(465)	1,842	(1,842)
Long term receivable – related party		(1,227)
Operating lease assets and liabilities			(23)
Other non-current assets	(58)	26	(1,006)	(126)
Accounts payable	2,669	1,794	3,791	4,305
Accrued expenses and other current liabilities	(102)	3,791	18,850	2,296
Other long-term payables			5,500	(70)
Contract liabilities		299	(128)	(1,254)
Net cash used in operating activities	(3,768)	(6,498)	(23,422)	(19,290)
Cash flows from investing activities
Purchase of property and equipment	(4)	(133)	(308)	(320)
Short-term advances to affiliates	(2,094)
Proceeds from sale of equipment	2		4
Cash inflow on deconsolidation of FCG			2,577
Investments and advances to equity method investments			(1,991)	(25,790)
Principal payments on notes receivable				349
Advances to related party				(500)
Net cash provided by (used in) investing activities	(2,096)	(133)	282	(26,261)
Cash flows from financing activities
Principal payment on finance lease obligation		(40)	(106)	(185)
Proceeds from debt – related party	7,221			7,250
Proceeds from debt – third party	1,250
Repayment of debt – related party	(1,182)	(222)	(3,310)	(138)
Repayment of debt – third party	(427)	(416)	(1,709)	(1,455)
Proceeds from related party credit facilities	4,650	3,000	18,439	7,200
Repayment of related party credit facilities	(5,392)	(2,500)	(4,146)
Proceeds from exercised warrants	111		4,173
Equity contributions – issuance of Predecessor membership units			1,791	38,209
Net cash provided by (used in) financing activities	6,231	(178)	15,132	50,881
Net increase (decrease) in cash and cash equivalents	367	(6,809)	(8,008)	5,330
Foreign exchange impact on cash	11	(6)	314	(55)
Cash and cash equivalents – beginning of period	672	8,366	8,366	3,091
Cash and cash equivalents at end of year	1,050	1,551	672	8,366
Supplemental disclosures:
Cash paid for interest	207	456	1,341	606
Non-cash activities:
Debt to equity conversion – principal (See Note 10)			11,893	19,846
Debt to equity conversion – accrued interest (See Note 10)			131	154
Warrants to equity conversion			6,809
Operating lease right-of-use assets obtained in exchange for new operating lease liabilities (all operating lease assets and liabilities have been deconsolidated as of July 27, 2023)		514	514
Conversion of warrants to common shares, Class A	7,137
Conversion of Class B Common Stock to Class A Common Stock	$ 14,733
Finance lease right-of-use assets obtained in exchange for new finance lease liabilities (all new finance lease assets and liabilities have been deconsolidated as of July 27, 2023)			$ 35

Condensed Consolidated Statem_4

Condensed Consolidated Statements of Cash Flows (Unaudited) (Parentheticals) - USD ($) $ in Thousands	3 Months Ended		12 Months Ended
	Mar. 31, 2024	Mar. 31, 2023	Dec. 31, 2023	Dec. 31, 2022
Statement of Cash Flows [Abstract]
Credit loss expense from related party	$ 12	$ 254	$ 5,965	$ 0
Accounts receivable, net	(1,174)	(1,428)	(5,680)	(392)
Contract assets	0	(334)	1,680	(1,547)
Other non-current assets related party			(1,310)	0
Accounts payable	241		1,284
Accrued expenses and other current liabilities	33	448	(434)	604
Contract liabilities	$ 0	$ (123)	$ 235	$ (1,715)

Consolidated Statements of Stoc

Consolidated Statements of Stockholders’ Equity (Deficit)/Members’ Equity - USD ($) $ in Thousands	Members’ equity	Accumulated other comprehensive loss	Accumulated deficit	Shareholder’s equity	Preferred Stock Series A	Common Stock Class A	Common Stock Class B	Additional paid-in capital	Non- Controlling Interest	Units	Members’ capital	Total
Balance at Dec. 31, 2021	$ 35,992	$ (1,261)	$ (6,719)	$ 28,012								$ 28,012
Units issued	38,209			38,209								38,209
Units issued, debt to equity conversion	20,000			20,000								20,000
Net Income (Loss)			(17,428)	(17,428)								(17,428)
Foreign currency translation gain		(429)		(429)								(429)
Balance at Dec. 31, 2022	94,201	(1,690)	(24,147)	68,364						$ 54,483,789	$ 94,201	68,364
Net Income (Loss)			(9,850)	(9,850)								(9,850)
Foreign currency translation gain		283		283								283
Balance at Mar. 31, 2023		(1,407)	(33,997)	58,797						54,483,789	94,201
Balance at Dec. 31, 2022	94,201	(1,690)	(24,147)	68,364						$ 54,483,789	$ 94,201	68,364
Units issued	1,791			1,791								1,791
Units issued, debt to equity conversion	7,275			7,275								7,275
Reclass of Members’ equity	(103,267)							103,267
Establishment of NCI		1,514	18,072	(72,927)				(92,513)	72,927
Preferred Stock, Series A issued, debt to equity conversion				495				495	4,255			4,750
Preferred Stock, Series A issued, debt to equity conversion (in Shares)					475,000
New classes of equity – par value						$ 1	$ 5	(6)
New classes of equity – par value (in Shares)					181,415	6,048,519	52,034,117
Warrants				(369)				(369)	(3,176)			(3,545)
Earnouts			(14,915)	(14,915)					(128,313)			(143,228)
Recapitalization on Merger with FAST II		(176)	(20,990)	(10,286)		$ 1	$ 5	10,874	(54,307)			(64,593)
Recapitalization on Merger with FAST II (in Shares)					656,415	6,048,519	52,034,117
Conversion of Preferred Shares to Common Shares, Class A
Conversion of Preferred Shares to Common Shares, Class A (in Shares)					(656,415)	596,671
Conversion of Warrants to Common Shares				817				817	5,992			6,809
Conversion of Warrants to Common Shares (in Shares)						1,226,453
Stock compensation expense				8				8	60			68
Net Income (Loss)			(47,604)	(47,604)					(383,326)			(430,930)
Foreign currency translation gain		(40)		(40)					(308)			(348)
Balance at Dec. 31, 2023		(216)	(68,594)	(57,105)		$ 1	$ 5	11,699	(431,889)			(488,994)
Balance (in Shares) at Dec. 31, 2023						7,871,643	52,034,117
Conversion of Warrants to Common Shares				(7,137)				(7,137)	7,230			93
Conversion of Warrants to Common Shares (in Shares)						7,605
Conversion of Class B Common Stock to Class A Common Stock				(14,733)				(14,733)	14,733
Conversion of Class B Common Stock to Class A Common Stock (in Shares)						2,000,000	(2,000,000)
Stock compensation expense				85				85	482			567
Net Income (Loss)			17,169	17,169					96,855			114,024
Foreign currency translation gain		1		1					3			4
Balance at Mar. 31, 2024		$ (215)	$ (51,425)	$ (61,720)		$ 1	$ 5	$ (10,086)	$ (312,586)			$ (374,306)
Balance (in Shares) at Mar. 31, 2024						9,879,248	50,034,117

Description of Business and Bas

Description of Business and Basis of Presentation	3 Months Ended	12 Months Ended
	Mar. 31, 2024	Dec. 31, 2023
Description of Business and Basis of Presentation [Abstract]
Description of business and basis of presentation	1. Merger with FAST II Falcon’s Beyond Global, Inc., a Delaware corporation (“Pubco”, “FBG”, or the “Company”), entered into a Plan of Merger, dated as of January 31, 2023 (the “Merger Agreement”), by and among Pubco, FAST Acquisition Corp. II, a Delaware corporation (“FAST II”), Falcon’s Beyond Global, LLC, a Florida limited liability company that has since redomesticated as a Delaware limited liability company (“Falcon’s Opco”), and Palm Merger Sub, LLC, a Delaware limited liability company and a wholly -owned On October 5, 2023 FAST II merged with and into Pubco (the “SPAC Merger”), with Pubco surviving as the sole owner of Merger Sub, followed by a contribution by Pubco of all of its cash (except for cash required to pay certain transaction expenses) to Merger Sub to effectuate the “UP -C FAST II and Falcon’s Opco’s transaction costs related to the Business Combination of $6.4 million and $15.7 million, respectively, are not yet settled at March 31, 2024. Negotiations regarding the terms of the costs yet to be settled are still ongoing and may change materially from these amounts accrued. Costs incurred in excess of the gross proceeds are recorded in profit or loss. Nature of Operations The Company operates at the intersection of content, technology, and experiences. We aim to engage, inspire and entertain people through our creativity and innovation, and to connect people with brands, with each other, and with themselves through the combination of digital and physical experiences. At the core of our business is brand creation and optimization, facilitated by our multi -disciplinary Full Impairment of Investment in Sierra Parima”) -based Basis of presentation The Business Combination was accounted for similar to a reverse recapitalization, with no goodwill or other intangible assets recorded, in accordance with U.S. GAAP. Following the closing of the Business Combination, Falcon’s Opco’s Executive Chairman, Mr. Scott Demerau, together with other members of the Demerau family, continue to collectively have a controlling interest of Pubco. As the Business Combination represents a common control transaction from an accounting perspective, the Business Combination was treated similar to a reverse recapitalization. As there was no change in control, Falcon’s Opco has been determined to be the accounting acquirer and Pubco was treated as the “acquired” company for financial reporting purposes. Accordingly, for accounting purposes, the Business Combination was treated as the equivalent of Falcon’s Opco issuing stock for the net assets of Pubco, accompanied by a recapitalization. The net assets of Pubco were stated at historical cost, with no goodwill or other intangible assets recorded. Subsequently, results of operations presented for the period prior to the Business Combination are those of Falcon’s Opco. Falcon’s Opco was formed on April 22, 2021, in the state of Florida, for the purpose of acquiring the outstanding membership units of Katmandu Group, LLC and its subsidiaries (“Katmandu”), Falcon’s Treehouse, LLC and its subsidiaries (“Treehouse”) and Falcon’s Treehouse National, LLC (“National”). On April 30, 2021, The Magpuri Revocable Trust, owners of Treehouse and National, and Katmandu Collections, LLLP, (“Collections”) owners of Katmandu, entered into a Consolidation Agreement, whereby The Magpuri Revocable Trust contributed 100% of its ownership interests in Treehouse and National in exchange for 33.33% of the membership interests of Falcon’s Opco, and Collections contributed 100% of its ownership in Katmandu in exchange for 66.67% of the membership interests of Falcon’s Opco. In June 2022, Katmandu Collections, LLLP was renamed Infinite Acquisitions, LLLP and subsequently renamed Infinite Acquisitions Partners LLP (“Infinite Acquisitions”). The accompanying condensed consolidated financial statements of the Company are unaudited. In the opinion of management, all adjustments necessary for a fair statement of results of operations, cash flows, and financial position have been made. Except as otherwise disclosed, all such adjustments are of a normal recurring nature. Interim results are not necessarily indicative of results for a full year. The year -end The unaudited condensed consolidated financial statements and notes are presented in accordance with the rules and regulations of the Securities and Exchange Commission (SEC) and do not contain certain information included in the Company’s Annual Report. Therefore, these interim statements should be read in conjunction with the consolidated financial statements and notes thereto contained in the Company’s Annual Report. The unaudited condensed consolidated financial statements include the accounts of the Company and its majority -owned -term -company The financial statements of the Company’s operating foreign subsidiaries are measured using the local currency as the functional currency. Assets and liabilities are translated at exchange rates as of the balance sheet date. Revenues and expenses are translated at average monthly exchange rates prevailing during the period. Resulting translation adjustments are included in Accumulated other comprehensive loss. A reclassification of the credit loss expense of $0.3 million from selling, general and administrative expense to a separate financial statement line item within the unaudited condensed consolidated statement of operations and comprehensive income (loss) for the three months ended March 31, 2023 was performed to conform to the current period presentation. Principles of Consolidation The non -controlling The results of operations attributable to the non -controlling -controlling The Company consolidates the assets, liabilities and operating results of Falcon’s Opco and its wholly owned subsidiaries. All intercompany balances and transactions have been eliminated in the consolidation. The unaudited condensed consolidated financial statements of the Company have been prepared in accordance with generally accepted accounting principles in the United States (“U.S. GAAP”). Liquidity The Company has been engaged in expanding its physical operations through its equity method investments, developing new product offerings, raising capital and recruiting personnel. As a result, the Company has incurred a loss from operations of $5.3 million for the three months ended March 31, 2024, accumulated deficit attributable to common stockholders of $51.4 million as of March 31, 2024, and negative cash flows from operating activities of $3.8 million for the three months ended March 31, 2024. Accordingly, the Company performed an evaluation of its ability to continue as a going concern through at least twelve months from the date of the issuance of these unaudited condensed consolidated financial statements under Accounting Standards Codification (“ASC”) 205 -40 Disclosures of Uncertainties about an Entity’s Ability to Continue as a Going Concern The Company has committed to fund its share of additional investment in its equity investment, Karnival TP -AQ The Company’s development plans, and investments have been funded by a combination of debt and committed equity contributions from its stockholders and third parties, and the Company is reliant upon its stockholders and third parties for obtaining additional financing through debt or equity raises to fund its working capital needs, contractual commitments, and expansion plans. As of March 31, 2024, the Company has incurred material amounts of expenses in relation to its external advisors, accountants and legal costs in relation to its Form S -4 -month Deconsolidation of Falcon’s Creative Group, LLC On July 27, 2023, pursuant to the Subscription Agreement by and between FCG and QIC Delaware, Inc., (the “Subscription Agreement”), QIC Delaware, Inc., a Delaware corporation and an affiliate of QIC, invested $30.0 million in FCG (“Strategic Investment”). Following the closing of the Subscription Agreement, FCG now has two members: QIC, holding 25% of the equity interest in the form of preferred units, and the Company, holding the remaining 75% of the equity interest in the form of common units. In connection with the Strategic Investment, FCG amended and restated its limited liability company agreement (“LLCA”) to include QIC as a member and to provide QIC with certain consent, priority and preemptive rights; and the Company and FCG entered into an intercompany service agreement (“Intercompany Services Agreement”) and a license agreement. Upon the closing of the Subscription Agreement, FCG received a closing payment of $17.5 million (net of $0.5 million in reimbursements relating to due diligence fees incurred by QIC). QIC released in April 2024 the remaining $12.0 million investment into FCG pursuant to the terms of the Subscription Agreement upon the establishment of an employee retention and attraction incentive program. QIC is entitled to redeem its preferred units on the earlier of (a) the five -year QIC, as the holder of the preferred units of FCG, has priority with respect to any distributions by FCG, to the extent there is cash available. Under the LLCA, such distributions are payable (i) first, to QIC until the holders’ preferred return is reduced to zero, (ii) second, to QIC until the investment amount is reduced to zero, (iii) third, to the Company until it has received an amount equal to the amount paid to QIC, and (iv) fourth, to QIC and the Company on a pro -rata The LLCA grants QIC the right to block or participate in certain significant operating and capital decisions of FCG, including the approval of FCG’s budget and business plan, strategic investments, and incurring additional debt, among others. These rights allow QIC to effectively participate in significant financial and operating decisions of FCG that are made in FCG’s ordinary course of business. As such, as of July 27, 2023 the Company does not have a controlling financial interest since QIC has the substantive right to participate in FCG’s business decisions. Therefore, FCG was deconsolidated and accounted for as an equity method investment in the Company’s unaudited condensed consolidated financial statements. After July 27, 2023, the assets and liabilities of FCG are no longer included within the Company’s consolidated balance sheet as of December 31, 2023. See Note 4 — Investments and advances to equity method investments for the Company’s recognition of its retained investment in FCG. The Company’s retained interest in FCG will continue to be presented separately as a reportable segment in Note 11 — Segment Information.	1. Merger with FAST II Falcon’s Beyond Global, Inc., a Delaware corporation (“Pubco”, “FBG”, or the “Company”), entered into a Plan of Merger, dated as of January 31, 2023 (the “Merger Agreement”), by and among Pubco, FAST Acquisition Corp. II, a Delaware corporation (“FAST II”), Falcon’s Beyond Global, LLC, a Florida limited liability company that has since redomesticated as a Delaware limited liability company (the “Predecessor”), and Palm Merger Sub, LLC, a Delaware limited liability company and a wholly -owned On October 5, 2023 FAST II merged with and into Pubco (the “SPAC Merger”), with Pubco surviving as the sole owner of Merger Sub, followed by a contribution by Pubco of all of its cash (except for cash required to pay certain transaction expenses) to Merger Sub to effectuate the “UP -C Pursuant to the Business Combination, the Company received net cash proceeds from the Business Combination totaling $1.0 million, net of $1.3 million FAST II transaction costs and $1.6 million of Predecessor transaction costs paid at Closing. FAST II and Predecessor’s transaction costs related to the Business Combination of $6.4 million and $15.7 million, respectively, are not yet settled at December 31, 2023 and the Company expects to settle them over the next 24 months. These transaction costs are recorded in accrued expenses and long -term Unpaid debt obligations to Infinite Acquisitions (the “Transferred Debt”) of $4.8 million was exchanged for an aggregate of 475,000 The total number of shares of Class A Common Stock outstanding immediately following the Closing was 6,048,519; the total number of shares of Class B Common Stock outstanding immediately following the Closing was 52,034,117; the total number of shares of Series A Preferred Stock outstanding immediately following the Closing was 656,415; and the total number of Warrants outstanding immediately following the Closing was 8,440,641. On November 6, 2023 the 656,415 In connection with the automatic conversion of the Preferred Stock, the outstanding Warrants will no longer be exercisable for (i) 0.580454 Nature of Operations The Company operates at the intersection of content, technology, and experiences. We aim to engage, inspire and entertain people through our creativity and innovation, and to connect people with brands, with each other, and with themselves through the combination of digital and physical experiences. At the core of our business is brand creation and optimization, facilitated by our multi -disciplinary strengths of our business divisions facilitates invaluable insights and streamlined growth. The Company has three business divisions, which are conducted through five operating segments. Our three business lines feed into each other to accelerate our growth strategy: (i) Falcon’s Creative Group, LLC (“FCG”) creates master plans, designs attractions and experiential entertainment, and produces content, interactives and software; (ii) Falcon’s Beyond Destinations, consisting of Producciones de Parques, S.L. (“PDP”), Sierra Parima, and Destinations Operations, develops a diverse range of entertainment experiences using both Company owned and third party licensed intellectual property, spanning location -based Basis of presentation The Business Combination is accounted for similar to a reverse recapitalization, with no goodwill or other intangible assets recorded, in accordance with U.S. GAAP. Following the closing of the Business Combination, the Predecessor’s Executive Chairman, Mr. Scott Demerau, together with other members of the Demerau family, continue to collectively have a controlling interest of Pubco. As the Business Combination represents a common control transaction from an accounting perspective, the Business Combination is treated similar to a reverse recapitalization. As there is no change in control, the Predecessor has been determined to be the accounting acquirer and Pubco will be treated as the “acquired” company for financial reporting purposes. Accordingly, for accounting purposes, the Business Combination will be treated as the equivalent of the Predecessor issuing stock for the net assets of Pubco, accompanied by a recapitalization. The net assets of Pubco will be stated at historical cost, with no goodwill or other intangible assets recorded. Subsequently, results of operations presented for the period prior to the Business Combination are those of the Predecessor. Predecessor was formed on April 22, 2021, in the state of Florida, for the purpose of acquiring the outstanding membership units of Katmandu Group, LLC and its subsidiaries (“Katmandu”), Falcon’s Treehouse, LLC and its subsidiaries (“Treehouse”) and Falcon’s Treehouse National, LLC (“National”). On April 30, 2021, The Magpuri Revocable Trust, owners of Treehouse and National, and Katmandu Collections, LLLP, (“Collections”) owners of Katmandu, entered into a Consolidation Agreement, whereby The Magpuri Revocable Trust contributed 100% of its ownership interests in Treehouse and National in exchange for 33.33% of the membership interests of the Predecessor, and Collections contributed 100% of its ownership in Katmandu in exchange for 66.67% of the membership interests of the Predecessor. In June 2022, Katmandu Collections, LLLP was renamed Infinite Acquisitions, LLLP and subsequently renamed Infinite Acquisitions Partners LLP (“Infinite Acquisitions”). Principles of Consolidation The non -controlling The results of operations attributable to the non -controlling -controlling The Company consolidates the assets, liabilities and operating results of Predecessor and its wholly owned subsidiaries. All intercompany balances and transactions have been eliminated in the consolidation. The consolidated financial statements of the Company have been prepared in accordance with generally accepted accounting principles in the United States (“U.S. GAAP”). Liquidity The Company has been engaged in expanding its physical operations through its equity method investments, developing new product offerings, raising capital and recruiting personnel. As a result, the Company has incurred a loss from operations of $57.2 million for the year ended December 31, 2023, accumulated deficit attributable to common stockholders of $68.6 million as of December 31, 2023, and negative cash flows from operating activities of $23.4 million for the year ended December 31, 2023. Accordingly, the Company performed an evaluation of its ability to continue as a going concern through at least twelve months from the date of the issuance of these consolidated financial statements under Accounting Standards Codification (“ASC”) 205 -40 Disclosures of Uncertainties about an Entity’s Ability to Continue as a Going Concern The Company has committed to fund its share of additional investment in its equity investment, Karnival TP -AQ The Company’s development plans, and investments have been funded by a combination of debt and committed equity contributions from its stockholders, and the Company is reliant upon its stockholders and third parties for obtaining additional financing through debt or equity raises to fund its working capital needs, contractual commitments, and expansion plans. As of December 31, 2023 the Company has incurred material amounts of expenses in relation to its external advisors, accountants and legal costs in relation to its Form S -4 -month Deconsolidation of Falcon’s Creative Group, LLC On July 27, 2023, pursuant to the Subscription Agreement by and between FCG and QIC Delaware, Inc., (the “Subscription Agreement”), QIC Delaware, Inc., a Delaware corporation and an affiliate of QIC, invested $30.0 million in FCG (“Strategic Investment”). Following the closing of the Subscription Agreement, FCG now has two members: QIC, holding 25% of the equity interest in the form of preferred units, and the Company, holding the remaining 75% of the equity interest in the form of common units. In connection with the Strategic Investment, FCG amended and restated its limited liability company agreement (“LLCA”) to include QIC as a member and to provide QIC with certain consent, priority and preemptive rights; and the Company and FCG entered into an intercompany service agreement (“Intercompany Services Agreement”) and a license agreement. Upon the closing of the Subscription Agreement, FCG received a closing payment of $17.5 million (net of $0.5 million in reimbursements relating to due diligence fees incurred by QIC). QIC released in April 2024 the remaining $12.0 million investment into FCG pursuant to the terms of the Subscription Agreement upon the establishment of an employee retention and attraction incentive program. QIC is entitled to redeem its preferred units on the earlier of (a) the five -year The LLCA grants QIC the right to block or participate in certain significant operating and capital decisions of FCG, including the approval of FCG’s budget and business plan, strategic investments, and incurring additional debt, among others. These rights allow QIC to effectively participate in significant financial and operating decisions of FCG that are made in FCG’s ordinary course of business. As such, as of July 27, 2023 the Company does not have a controlling financial interest since QIC has the substantive right to participate in FCG’s business decisions. Therefore, FCG is deconsolidated and accounted for as an equity method investment in the Company’s consolidated financial statements. In connection with the deconsolidation of FCG, the Company received cash of approximately $4.0 million to settle outstanding intercompany receivable balances. As of December 31, 2023 the assets and liabilities of FCG, including goodwill which comprised the total goodwill balance of the Company, are no longer included within the Company’s consolidated balance sheet. See Note 8 — Investments and advances to equity method investments for the Company’s recognition of its retained investment in FCG. The Company’s retained interest in FCG will continue to be presented separately as a reportable segment in Note 16 — Segment Information.

Summary of Significant Accounti

Summary of Significant Accounting Policies	3 Months Ended	12 Months Ended
	Mar. 31, 2024	Dec. 31, 2023
Summary of Significant Accounting Policies [Abstract]
Summary of significant accounting policies	2. Concentration of credit risk Financial instruments which potentially subject the Company to concentrations of credit risk consist primarily of Cash and cash equivalents and Accounts receivable. The Company places its Cash and cash equivalents with financial institutions of high credit quality. At times, such amounts exceed federally insured limits. Management believes that no significant concentration of credit risk exists with respect to these cash balances because of its assessment of the creditworthiness and financial viability of the respective financial institutions. The Company provides credit to its customers located both inside and outside the United States in its normal course of business. Receivables are presented net of an allowance for credit losses based on the Company’s assessment of the collectability of customer accounts. The Company maintains an allowance that provides for an adequate reserve to cover estimated losses on receivables as well as contract assets. The Company determines the adequacy of the allowance by estimating the probability of loss based on the Company’s historical credit loss experience and taking into consideration current market conditions and supportable forecasts that affect the collectability of the reported amount. The Company regularly evaluates receivable and contract asset balances considering factors such as the customer’s creditworthiness, historical payment experience and the age of the outstanding balance. Changes to expected credit losses during the period are included in Credit loss expense in the Company’s unaudited condensed consolidated statements of operations and comprehensive income (loss). After concluding that a reserved accounts receivable is no longer collectible, the Company reduces both the gross receivable and the allowance for credit losses. The Falcon’s Creative Group segment has significant revenue concentration associated with a few customers. As of July 27, 2023 FCG was deconsolidated and accounted for as an equity method investment in the Company’s unaudited condensed consolidated financial statements. The Falcon’s Creative Group segment is now comprised of the Company’s retained equity method investment in FCG. See Deconsolidation of Falcon’s Creative Group, LLC under Note 1 — Description of business and basis of presentation and Note 4 — Investments and advances to equity method investments. FCG revenue continues to depend on one customer, QIC. FCG had one customer with revenues greater than 10% of total revenue, approximately $14.7 million for the three months ended March 31, 2024. The Company had one customer with revenues greater than 10% of total revenue, approximately $1.5 million for the three months ended March 31, 2024. Accounts receivable, net balances with this one customer totaled $1.8 million (100% of total Accounts receivable, net) as of March 31, 2024. The Company had two customers with revenue greater than 10% of total revenue, approximately $5.4 million for one customer and $3.2 million for the second customer, for the three months ended March 31, 2023. Recently issued accounting standards New accounting standards adopted during the quarter ended March 31, 2024 None. Recently issued accounting standards not yet adopted as of March 31, 2024 In March 2024, the Financial Accounting Standards Board (“FASB”) issued Accounting Standards Update (“ASU”) 2024 -01 -10-15-3 -Stock -employees In March 2024, the Financial Accounting Standards Board (“FASB”) issued Accounting Standards Update (“ASU”) 2024 -02 -Amendments apply to all reporting entities within the scope of the affected accounting guidance. This update contains amendments to the Codification that remove references to various Concepts Statements. In most instances, the references are extraneous and not required to understand or apply the guidance. In other instances, the references were used in prior statements to provide guidance in certain topical areas. This ASU is effective for public business entities for fiscal years beginning after December 15, 2024. For all other entities, the amendments are effective for fiscal years beginning after December 15, 2025. Early adoption is permitted for both interim and annual financial statements that have not yet been issued or made available for issuance. The Company is evaluating the effect of this update on the Company’s financial statements.	2. Use of estimates The preparation of consolidated financial statements in conformity with U.S. GAAP requires management to make estimates and assumptions that affect the reported amounts of assets and liabilities, disclosures of contingent assets and liabilities as of the date of the consolidated financial statements, and the reported amounts of revenues and expenses during the reporting periods. The Company has prepared the estimates using the most current and best available information that are considered reasonable under the circumstances. However, actual results may differ materially from those estimates. Accounting policies subject to estimates include, but are not limited to, inputs used to recognize revenue over time, inventory valuation, fair value of assets and liabilities acquired in relation to a business combination, deferred tax valuation allowances, the valuation and impairment testing of goodwill and investments in equity method investments, and the valuation of warrant and earnout liabilities. Cash and cash equivalents The Company considers all highly liquid instruments with an original maturity of three months or less as cash equivalents. Inventories Inventories consist of theme park ride vehicles that are valued at the lower of cost or net realizable value. Cost is calculated on a first -in -out its inventories for obsolescence and any such inventories are written down to net realizable value. All inventory was deconsolidated with FCG as of July 27, 2023. Additionally, the Company wrote down all inventory as of December 31, 2023. There were no adjustments to net realizable value of inventories as of December 31, 2022. Property and equipment, net Property and equipment is stated at historical cost, net of accumulated depreciation and impairment losses. Expenditures that materially increase the life of the assets are capitalized. Routine repairs and maintenance are expensed as incurred. When an item is retired or sold, the cost and applicable accumulated depreciation are removed, and any resulting gain or loss is recognized in the consolidated statements of operations and comprehensive loss. Depreciation is calculated on a straight -line Equipment 3 – 5 years Furniture 7 years Leasehold improvements Lesser of lease term or asset life Leases The Company evaluates leases at the commencement of the lease to determine the classification as an operating or finance lease. A right -of-use -line Deferred transaction costs Costs incurred in connection with preparation for the Business Combination were previously deferred. However, all transaction costs, including the balance previously deferred, have been expensed as of December 31, 2023 and are included in Transaction expenses, along with the transaction expenses previously including within Selling, general and administrative expense. Transaction expense is now stated separately in the consolidated statements of operations and comprehensive loss. Goodwill and Intangible assets Goodwill represents the excess of purchase consideration over the fair value of identifiable assets acquired and liabilities assumed when a business is acquired. The Company initially records its intangible assets at fair value. Definite lived intangible assets consist of customer relationships, trademarks, developed technology, and media content which are amortized over their estimated useful lives. See Note 7 — Intangible assets, net. Goodwill is not amortized, but instead reviewed for impairment at least annually during the fourth quarter, or more frequently if circumstances indicate that the value of goodwill may be impaired. The impairment analysis of goodwill is performed at the reporting unit level. A qualitative assessment is first conducted to determine whether it is more likely than not that the fair value of the applicable reporting unit exceeds the carrying value taking into consideration significant events, and changes in the overall business environment or macroeconomic conditions. If we conclude that it is more likely than not that the fair value of a reporting unit is less than its carrying value, then we perform a quantitative impairment test by comparing the fair value of a reporting unit with its carrying amount. We recognize an impairment on goodwill if the estimated fair value of a reporting unit is less than its carrying value, in an amount not to exceed the carrying value of the reporting unit’s goodwill. There was no goodwill impairment charges recognized during the years ended December 31, 2023 and 2022. As of December 31, 2023 the assets and liabilities of FCG, including goodwill which comprised the total goodwill balance of the Company, are no longer included within the Company’s consolidated balance sheet. The Company reviews definite lived intangible assets for impairment whenever events or changes in circumstances indicate that the carrying amount of such assets may not be recoverable. Recoverability of these amortizing intangible assets is determined by comparing the forecasted undiscounted net cash flows of the operation to which the assets relate to the carrying amount. If the operation is determined to be unable to recover the carrying amount of its assets, then the assets are written down to fair value. Fair value is determined based on discounted cash flows or appraised values, depending on the nature of the assets. There were $2.4 million in impairment losses recognized for definite lived intangible assets for the year ended December 31, 2023 comprised entirely of the impairment of the Company’s Ride Media Content asset. See the Ride Media Content policy below as well as Note 7 — Intangible assets, net. No Ride Media Content RMC consists of themed audio and visual content following a storyline that is displayed to guests while in the queue and during the ride. The same RMC can be deployed on rides of a similar nature. The Company earns a fixed annual fee for licensing the right to use the RMC to customers. In accordance with ASC 926 -20 Other Assets — Film Costs [Entertainment — Films] For RMC that is predominantly monetized on an individual basis, the Company uses a computation method to amortize capitalized production costs on the ratio of the RMC’s current period revenues to its estimated remaining ultimate revenue (i.e., the total revenue to be earned in the RMC’s remaining life cycle.) The RMC is typically licensed for a 10 -year Unamortized RMC costs are tested for impairment whenever events or changes in circumstances indicate that the fair value of the RMC may be less than its unamortized costs. If the carrying value of an individual RMC exceeds the estimated fair value, an impairment charge will be recorded in the amount of the difference. For content that is predominately monetized individually, the Company utilizes estimates including ultimate revenues and additional costs to be incurred (including marketing and distribution costs), in order to determine whether the carrying value of the RMC is impaired. The full value of the Company’s RMC asset has been impaired as of December 31, 2023. See Note 7 — Intangible assets, net. Owned RMC is presented as a noncurrent asset within Intangible assets, net. Amortization of RMC assets is primarily included in Depreciation and amortization expense in the consolidated statements of operations and comprehensive loss. Recoverability of other long-lived assets The Company’s other long -lived -lived Company compares the estimated undiscounted cash flows generated by the asset or asset group to the current carrying value of the asset. If the undiscounted cash flows are less than the carrying value of the asset, then the asset is written down to fair value. There were no impairment losses recognized for other long -lived Investments and advances to equity method investments The Company uses the equity method to account for investments in corporate joint ventures when we have the ability to exercise significant influence over the operating decisions of the joint venture. Such investments are initially recorded at cost and subsequently adjusted for our proportionate share of the net earnings or loss of the investee, which is reported in Share of (gain) loss from equity method investments in the consolidated statements of operations and comprehensive loss. Dividends received, if any, from these joint ventures reduce the carrying amount of our investment. The Company monitors the equity method investments for impairment and records reductions in their carrying value if the carrying amount of an investment exceeds its fair value. An impairment charge is recorded when such impairment is deemed to be other -than-temporary -than-temporary -than-temporary Revenue recognition Falcon’s Creative Group Based on the specific analysis of its contracts, the Company has determined that its contracts are subject to revenue recognition in accordance with ASC 606, Revenue from Contracts with Customers -step During step one of the five step model, the Company considers whether contracts should be combined or separated, and based on this assessment, the Company combines closely related contracts when all the applicable criteria are met. The combination of two or more contracts requires judgment in determining whether the intent of entering into the contracts was effectively to enter into a single contract, which should be combined to reflect an overall profit rate. Similarly, the Company may separate an arrangement, which may consist of a single contract or group of contracts, with varying rates of profitability, only if the applicable criteria are met. Judgment is involved in determining whether a group of contracts may be combined or separated based on how the arrangement and the related performance criteria were negotiated. The conclusion to combine a group of contracts or separate a contract could change the amount of revenue and gross profit recorded in a given period. A performance obligation is a promise in a contract to transfer a distinct good or service to the customer. A contract’s transaction price is allocated to each distinct performance obligation and recognized as revenue when the performance obligation is satisfied. The Company’s contracts with customers do not include a right of return relative to delivered products. In certain cases, contracts are modified to account for changes in the contract specifications or requirements. In most instances, contract modifications are accounted for as part of the existing contract. Certain contracts with customers have options for the customer to acquire additional goods or services. In most cases, the pricing of these options are reflective of the standalone selling price of the good or service. These options do not provide the customer with a material right and are accounted for only when the customer exercises the option to purchase the additional goods or services. If the option on the customer contract was not indicative of the standalone selling price of the good or service, the material right would be accounted for as a separate performance obligation. A significant portion of the Company’s revenue is derived from master planning and design contracts, media production contracts and turnkey attraction contracts. The Company accounts for a contract once it has approval and commitment from all parties, the rights and payment terms of the parties can be identified, the contract has commercial substance and the collectability of the consideration, or transaction price, is probable. Contracts are often subsequently modified to include changes in specifications or requirements, these changes are not accounted for until they meet the requirements noted above. Each promised good or service within a contract is accounted for separately under the guidance of ASC 606, if they are distinct. Promised goods or services not meeting the criteria for being a distinct performance obligation are bundled into a single performance obligation with other goods or services that together meet the criteria for being distinct. The appropriate allocation of the transaction price and recognition of revenue is then applied for the bundled performance obligation. The Company has concluded that its service contracts generally contain a single performance obligation given the interrelated nature of the activities which are significantly customized and not distinct within the context of the contract. Once the Company identifies the performance obligations, the Company determines the transaction price, which includes estimating the amount of variable consideration to be included in the transaction price, if any. The Company’s contracts generally do not contain credits, price concessions, or other types of potential variable consideration. Prices are fixed at contract inception and are not generally contingent on performance or any other criteria. The Company engages in long -term -term -price For long -term -to-cost -price Accounting for long -term -term monthly to assess the contract’s schedule, performance, technical matters and estimated cost at completion. Changes in estimates are applied retrospectively and when adjustments in estimated contract costs are identified, such revisions may result in current period adjustments to earnings applicable to performance in prior periods. On long -term -term Contract balances result from the timing of revenue recognized, billings and cash collections, and the generation of Contract assets and liabilities. Contract assets represent revenue recognized in excess of amounts invoiced to the customer and the right to payment is not subject to the passage of time. Contract liabilities are presented on the Company’s consolidated balance sheets and consist of billings in excess of revenues. Billings in excess of revenues represent milestone billing contracts where the billings of the contract exceed recognized revenues. Destinations Operations The principal sources of revenues for the Destinations Operations segment are resort and theme park management and incentive fees. Resort and theme park management and incentive fees are based on a percentage of revenues and profits, respectively earned by the theme parks during the corresponding period. See Note 3 — Revenue. Shared Services After FCG’s deconsolidation from the Company on July 27, 2023, the Company continues to provide various corporate shared service support to FCG. Fees related to these services are subject to revenue recognition in accordance with ASC 606. Digital media license revenue The Company enters into contracts with its customers to license the right to use digital ride media content (“RMC”) for a fixed fee. Revenue is recognized based on this amount at the point -in-time Transaction expenses Transaction expenses are stated separately in the consolidated statements of operations and comprehensive loss. Transaction expenses include professional services expenditures directly related to business combinations, other investments, and disposals of other assets and liabilities that qualify as a business. Selling, general and administrative expenses Selling, general and administrative expenses include payroll, payroll taxes and benefits for non -project -based Research and development expenses Research and development expenses primarily consist of related party vendor costs involved in research and development activities related to the development of new products. Research and development expenses are expensed in the period incurred. Income taxes The Company is treated as a corporation for U.S. federal and state income tax purposes and is subject to U.S. federal and state income taxes, in addition to local and foreign income taxes, with respect to our allocable share of taxable income generated by Falcon’s Beyond Global, LLC. Falcon’s Beyond Global, LLC is treated as a partnership for U.S. federal income tax purposes and therefore is not subject to U.S. federal and state income taxes except for certain consolidated subsidiaries that are subject to taxation in foreign jurisdictions as a result of their entity classification for tax reporting purposes. The Company accounts for income taxes under the asset and liability method, which requires the recognition of deferred tax assets (“DTA”) and deferred tax liabilities (“DTL”) for the expected future tax consequences of events that have been included in the financial statements. Under this method, the Company determines DTAs and DTLs on the basis of the differences between the financial statement and tax bases of assets and liabilities by using enacted tax rates in effect for the year in which the differences are expected to reverse. The effect of a change in tax rates on DTAs and DTLs is recognized in income in the period that includes the enactment date. The Company recognizes DTAs to the extent that it is believed that these assets are more likely than not to be realized. In making such a determination, the Company considers all available positive and negative evidence, including future reversals of existing taxable temporary differences, projected future taxable income, tax -planning FBG records uncertain tax positions in accordance with ASC 740, Income Taxes (“ASC 740”) on the basis of a two -step -likely-than-not Fair value measurement The Company accounts for certain of its financial assets and liabilities at fair value. The Company uses the following three -level -based -specific Level 1 Quoted prices for identical instruments in active markets. Level 2 — Quoted prices for similar instruments in active markets, quoted prices for similar instruments in markets that are not active; and model -derived Level 3 — Valuations derived from valuation techniques in which one or more significant inputs or value drivers are unobservable and include situations where there is little, if any, market activity for the asset or liability. Fair value focuses on an exit price and is defined as 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. When determining the fair value measurements for assets and liabilities which are required to be recorded at fair value, the Company considers the principal or most advantageous market in which the Company would transact and the market -based The carrying amounts of Cash and cash equivalents, Accounts receivables, Accounts payable and Accrued expenses and other current liabilities approximate fair value due to the short -term Translation of foreign currencies The functional currency for the Company’s foreign operations is the applicable local currency. The Company translates assets and liabilities of subsidiaries with a functional currency other than the U.S. dollar using the applicable exchange rate as of the consolidated balance sheet dates and the results of operations and cash flows at the average exchange rates during the corresponding reporting period. Gains and losses resulting from the translation of these foreign currencies into U.S. dollars are recorded in foreign currency translation adjustments in the consolidated statements of operations and comprehensive loss. Transactional gains and losses and the re -measurement -functional Related party transactions Related parties are comprised of i) parties which have the ability, directly or indirectly, to control or exercise significant influence over the other party in making financial and operating decisions, and ii) parties under common control. Transactions where there is a transfer of resources or obligations between related parties are disclosed or referenced in Note 11 — Related party transactions. Net loss per share Basic earnings per share of Class A common stock is computed by dividing net income attributable to the Company by the weighted average number of shares of Class A common stock outstanding during the period. Diluted earnings per share of Class A common stock is computed by dividing net income attributable to the Company, adjusted for the assumed exchange of all potentially dilutive securities by the weighted average number of shares of Class A common stock outstanding adjusted to give effect to potentially dilutive securities, to the extent their inclusion is dilutive to earnings per share. Warrant liabilities The Company accounts for warrants assumed in connection with the Business Combination (see Note 1 — Description of business and basis of presentation) in accordance with the guidance contained in ASC 815, Derivatives and Hedging -measurement The Company remeasures the fair value of the warrants based on the quoted market price of the warrants. For the year ended December 31, 2023, the Company recognized $3.0 million of losses related to the change in fair value of warrant liabilities, which is recognized in Change in fair value of warrant liabilities in the consolidated statements of operations and comprehensive loss. See Note 19 — Stock warrants. Earnout Liability At the closing of the Business Combination, pursuant to the Merger Agreement, certain holders were entitled to receive up to a total of 1,937,500 and 75,562,500 contingent earnout shares (“Earnout Shares”) in the form of Class A and Class B common stock of the Company, respectively. The Earnout Shares were deposited into escrow at the Closing and are to be earned, released and delivered upon satisfaction of, or forfeited and canceled up on the failure of certain milestones. The Earnout Shares are classified as a liability and measured at fair value, with changes in fair value included in the consolidated statements of operations and comprehensive loss. See Note 17 — Fair value measurement and Note 20 — Earnouts. Incentive Award Plan The Company maintains the 2023 Incentive Award Plan (the “Plan”) under which the Company issued grants of restricted stock units (“RSUs”) on December 21, 2023, to officers, directors, employees, and non -employees -year Compensation — Stock Compensation -line -line -Based Recently issued accounting standards New accounting standards adopted during the year ended December 31, 2023 In June 2016, the FASB issued Accounting Standards Update (“ASU”) No. 2016 -13 Financial Instruments — Credit Losses Measurement of Credit Losses on Financial Instruments Recently issued accounting standards not yet adopted as of December 31, 2023 On November 27, 2023, the Financial Accounting Standards Board (“FASB”) issued Accounting Standards Update (“ASU”) 2023 -07 a requirement for interim reporting. This ASU is effective for fiscal years beginning after December 15, 2023, and interim periods within fiscal years beginning after December 15, 2024. Early adoption is permitted. The Company is currently evaluating these new disclosure requirements. On December 14, 2023, the FASB issued Accounting Standards Update 2023 -09 -09 -09 -09 Concentration of credit risk Financial instruments which potentially subject the Company to concentrations of credit risk consist primarily of Cash and cash equivalents, Accounts receivable and Contract Assets. The Company places its Cash and cash equivalents with financial institutions of high credit quality. At times, such amounts exceed federally insured limits. Management believes that no significant concentration of credit risk exists with respect to these cash balances because of its assessment of the creditworthiness and financial viability of the respective financial institutions. The Company provides credit to its customers located both inside and outside the United States in its normal course of business. Receivables are presented net of an allowance for credit losses based on the Company’s assessment of the collectability of customer accounts. The Company maintains an allowance that provides for an adequate reserve to cover estimated losses on receivables as well as contract assets. The Company determines the adequacy of the allowance by estimating the probability of loss based on the Company’s historical credit loss experience and taking into consideration current market conditions and supportable forecasts that affect the collectability of the reported amount. The Company regularly evaluates receivable and contract asset balances considering factors such as the customer’s credit worthiness, historical payment experience and the age of the outstanding balance. Changes to expected credit losses during the period are included in Credit loss expense in the Company’s consolidated statements of operations and comprehensive loss. After concluding that a reserved accounts receivable is no longer collectible, the Company reduces both the gross receivable and the allowance for credit losses. The Falcon’s Creative Group segment has significant revenue concentration associated with a few customers. As of July 27, 2023 FCG was deconsolidated and accounted for as an equity method investment in the Company’s consolidated financial statements. The Falcon’s Creative Group segment is now comprised of the Company’s retained equity method investment in FCG. See Deconsolidation of Falcon’s Creative Group, LLC under Note 1 — Description of business and basis of presentation and Note 8 — Investments and advances to equity method investments. The Company had three customers with revenues greater than 10% of total revenue, approximately $11.1 million for one customer, $3.6 million for the second customer, and $2.1 million for the third customer, for the year ended December 31, 2023. Accounts receivable, net balances with these three customers totaled $0.6 million (86% of total Accounts receivable, net) as of December 31, 2023. The Company has two customers with revenues greater than 10% of total revenue, approximately $8.9 million for one customer and $4.8 million for the second customer, for the year ended December 31, 2022. Accounts receivable, net balances with these two customers totaled $2.6 million (77% of total Accounts receivable, net) as of December 31, 2022.

Revenue

Revenue	3 Months Ended	12 Months Ended
	Mar. 31, 2024	Dec. 31, 2023
Revenue [Abstract]
Revenue	3. As of July 27, 2023, FCG was deconsolidated and accounted for as an equity method investment in the Company’s unaudited condensed consolidated financial statements. The unaudited condensed consolidated statements of operations and comprehensive income (loss) therefore does not include activity related to FCG after deconsolidation during the three months ended March 31, 2024, and include three months of activity related to FCG prior to deconsolidation during the three months ended March 31, 2023. After July 27, 2023, the assets and liabilities of FCG are no longer included within the Company’s unaudited condensed consolidated balance sheet. Prior to deconsolidation, FCG’s operations generated a majority of the Company’s consolidated revenue and contract asset and liability balances. See Deconsolidation of Falcon’s Creative Group, LLC under Note 1 — Description of business and basis of presentation. See total revenues of Falcon’s Creative Group, LLC under Note 4 — Investments and advances to equity method investments. Disaggregated components of revenue for the Company for the three months ended March 31, 2024 and 2023 are as follows: Three months ended 2024 2023 Services transferred over time: Design and project management services $ — $ 5,916 Media production services — 75 Attraction hardware and turnkey sales — 1,874 Other 1,516 — Total revenue from services transferred over time $ 1,516 $ 7,865 Services transferred at a point in time: Digital media licenses — 1,329 Total revenue from services transferred at a point in time $ — $ 1,329 Total revenue $ 1,516 $ 9,194 In March 2023, the Company licensed the right to use Ride Media Content to Sierra Parima. See Note 7 — Related party transactions for further discussion. After the deconsolidation of FCG, the Company recognizes related party revenue for corporate shared service support provided to FCG. Total related party revenues from services provided to our equity method investments were $1.5 million and $3.5 million for the three months ended March 31, 2024 and 2023, respectively. Of the total related party revenues from services provided to our equity method investments, the Company recognized $1.5 million revenue related to intercompany services provided to FCG for the three months ended March 31, 2024. The following tables present the components of our Accounts receivable, net: As of March 31, December 31, Related party $ 1,794 $ 632 Other — 64 Total $ 1,794 $ 696 There was no revenue recognized for the three months ended March 31, 2024 that was included in the contract liability balance as of December 31, 2023. Revenue recognized for the three months ended March 31, 2023 that was included in the contract liability balance as of December 31, 2022 was $1.1 million. Geographic information The Company has contracts with customers located in the United States, Caribbean, Saudi Arabia, Hong Kong, and Spain. The following table presents revenues based on the geographic location of the Company’s customer contracts: Three months ended 2024 2023 Saudi Arabia $ — $ 5,621 Caribbean — 3,357 USA 1,516 74 Hong Kong — 126 Other — 16 Total revenue $ 1,516 $ 9,194 Destinations Operations The Company had no Destinations Operations revenue during the three months ended March 31, 2024 and 2023.	3. As of July 27, 2023, FCG was deconsolidated and accounted for as an equity method investment in the Company’s consolidated financial statements. The consolidated statement of operations and comprehensive loss therefore includes approximately seven months of activity related to FCG prior to deconsolidation during the year ended December 31, 2023. As of December 31, 2023 the assets and liabilities of FCG are no longer included within the Company’s consolidated balance sheet. Prior to deconsolidation, FCG’s operations generated a majority of the Company’s consolidated revenue and contract asset and liability balances. See Deconsolidation of Falcon’s Creative Group, LLC under Note 1 — Description of business and basis of presentation. Disaggregated components of revenue for the Company for the years ended December 31, 2023 and 2022 are as follows: Year ended December 31, 2023 2022 Services transferred over time: Design and project management services $ 10,555 $ 10,963 Media production services 1,773 392 Attraction hardware and turnkey sales 2,052 4,302 Other 2,533 293 Total revenue from services transferred over time $ 16,913 $ 15,950 Services transferred at a point in time: Digital media licenses 1,331 — Total revenue from services transferred at a point in time $ 1,331 $ — Total revenue $ 18,244 $ 15,950 Starting in March 2023 and continuing through the year ended December 31, 2023, the Company licensed the right to use RMC to Sierra Parima. See Note 2 — Summary of significant accounting policies and Note 11 — Related party transactions for further discussion. After the deconsolidation of FCG, the Company recognizes related party revenue for corporate shared service support provided to FCG. Total related party revenues from services provided to our equity method investments were $6.8 million and $5.8 million for the years ended December 31, 2023 and 2022, respectively. Of the total related party revenues from services provided to our equity method investments, the Company recognized $2.1 million revenue related to intercompany services provided to FCG for the year ended December 31, 2023. The following tables present the components of our Accounts receivable and contract balances: As of December 31, 2023 Related Other Total Accounts receivable, net $ 632 $ 64 $ 696 Contract assets — — — Contract liabilities — — — As of December 31, 2022 Related Other Total Accounts receivable, net $ 489 $ 2,820 $ 3,309 Contract assets 1,680 1,012 2,692 Contract liabilities (600 ) (696 ) (1,296 ) Revenue recognized for the year ended December 31, 2023 that was included in the contract liability balance as of December 31, 2022 was $1.2 million. Revenue recognized for the year ended December 31, 2022 that was included in the contract liability balance as of December 31, 2021 was $2.5 million. Geographic information The Company has contracts with customers located in the United States, Caribbean, Saudi Arabia, Hong Kong, Qatar, Vietnam, Rwanda, China, and Spain. The following table presents revenues based on the geographic location of the Company’s customer contracts: Year ended December 31, 2023 2022 Saudi Arabia $ 11,358 $ 9,759 Caribbean 3,603 5,222 USA 2,160 93 Hong Kong 635 320 Other 488 556 Total revenue $ 18,244 $ 15,950 Destinations Operations Management and incentive fees of $0.5 million and $0.3 million from our Mallorca, Spain equity method investment were recognized in the years ended December 31, 2023 and 2022, respectively.

Other Current Assets

Other Current Assets	12 Months Ended
	Dec. 31, 2023
Other Current Assets [Abstract]
Other current assets	4. Other current assets as of December 31, 2023 and 2022 consisted of the following: Year ended December 31, 2023 2022 Insurance prepaid assets $ 54 $ — Advance to Meliá Hotels International, S.A (See Note 11) 500 — Prepaid expenses — 824 Tax refund receivable 393 — Other 114 18 $ 1,061 $ 842

Property and Equipment, Net

Property and Equipment, Net	12 Months Ended
	Dec. 31, 2023
Property and Equipment, Net [Abstract]
Property and equipment, net	5. Property and equipment as of December 31, 2023 and 2022 consisted of the following: Year ended December 31, 2023 2022 Equipment $ 19 $ 1,139 Furniture 13 169 Leasehold improvements — 83 32 1,391 Accumulated depreciation (9 ) (589 ) $ 23 $ 802 Depreciation expense was $0.1 million and $0.3 million for the years ended December 31, 2023 and 2022, respectively. $1.7 million of gross assets and $0.7 million of accumulated depreciation was deconsolidated with FCG on July 27, 2023.

Leases

Leases	12 Months Ended
	Dec. 31, 2023
Leases [Abstract]
Leases	6. The Company’s operating leases primarily consisted of real estate property for office and warehouse space, with various terms extending through 2040. The Company had finance leases related to an office, facility and computer equipment. The Company did not sublease any properties. The Company leased office space from a related party, Penut Productions, LLC (“Penut”), a wholly owned subsidiary of The Magpuri Revocable Trust, under a series of long -term As of July 27, 2023, FCG was deconsolidated and accounted for as an equity method investment in the Company’s consolidated financial statements. Prior to deconsolidation, FCG was the lessee for all leases, and the consolidated balance sheets therefore do not include any right -of-use The following table presents the amounts of ROU assets and lease liabilities as of December 31, 2023 and 2022: As of December 31, 2023 As of December 31, 2022 Related party Other Total Related party Other Total Right-of-use assets: Operating $ — $ — $ — $ 709 $ 294 $ 1,003 Finance — — — 570 12 582 Total right-of-use assets $ — $ — $ — $ 1,279 $ 306 $ 1,585 Lease liabilities Current: Operating (1) $ — $ — $ — $ 35 $ 121 $ 156 Finance (2) — — — 88 5 93 Total current — — — 123 126 249 Non-current: Operating — — — 675 174 849 Finance (3) — — — 1,001 5 1,006 Total non-current — — — 1,676 179 1,855 Total lease liabilities $ — $ — $ — $ 1,799 $ 305 $ 2,104 (1) (2) -term (3) -term Finance lease assets were reported net of accumulated amortization of $0 and $154 thousand as of December 31, 2023 and 2022 respectively. The components of lease expense in the consolidated statements of operations and comprehensive loss for the years ended December 31, 2023 and 2022 are as follows: Year ended December 31, 2023 Year ended December 31, 2022 Related party Other Total Related Party Other Total Operating lease expense $ 47 $ 191 $ 238 $ 81 $ 86 $ 167 Finance lease expense: Amortization of leased assets 39 9 48 61 28 89 Interest on lease liabilities 40 1 41 72 2 74 Total lease expense $ 126 $ 201 $ 327 $ 214 $ 116 $ 330 Supplemental cash flow information related to leases for the years ended December 31, 2023 and 2022 is as follows: Year ended December 31, 2023 2022 Cash paid for amounts included in the measurement of lease liabilities: Operating cash outflows from operating leases $ 260 $ 162 Operating cash outflows from finance leases 41 74 Financing cash outflows from finance leases 65 111 Right-of-use assets obtained in exchange for lease liabilities: Operating leases 514 344 Finance leases 35 — In determining the discount rate applied, the Company considered several factors. For certain leases, the Company determined that the discount rate implied in the lease was determinable and was closely aligned with the lessors third party borrowing rate based on the payment terms of the lease which was designed for the lease payments to cover the property owners financing and related costs. The weighted -average As of December 31, 2023 As of December 31, 2022 Weighted-average remaining lease term (Years) Operating leases — 10 Finance leases — 13.6 Weighted-average discount rate Operating leases — 6.90 % Finance leases — 6.39 %

Intangible Assets, Net

Intangible Assets, Net	12 Months Ended
	Dec. 31, 2023
Intangible Assets, Net [Abstract]
Intangible assets, net	7. The following table presents the Company’s intangible assets: Customer relationships Tradenames and trademarks Developed technology Ride media content Total Cost: As of December 31, 2022 $ 1,100 $ 2,800 $ 1,500 $ 3,479 $ 8,879 Additions — — — 78 78 Deconsolidation of FCG 1,100 2,800 1,500 — 5,400 As of December 31, 2023 $ — $ — $ — $ 3,557 $ 3,557 Accumulated amortization and impairment: As of December 31, 2022 $ 183 $ 225 $ 167 $ — $ 575 Amortization expense 83 101 75 1,180 1,439 Impairment — — — 2,377 2,377 Deconsolidation of FCG 266 326 242 — 834 As of December 31, 2023 $ — $ — $ — $ 3,557 $ 3,557 Carrying amount: As of December 31, 2022 $ 917 $ 2,575 $ 1,333 $ 3,479 $ 8,304 As of December 31, 2023 $ — $ — $ — $ — $ — As of FCG’s deconsolidation on July 27, 2023, the assets and liabilities of FCG are no longer included within the Company’s consolidated balance sheet. FCG’s deconsolidated intangible assets include customer relationships, trademarks and tradenames, and developed technology. Intangible asset amortization expense was $0.3 million for the year ended December 31, 2022. During the year ended December 31, 2023, the Company assessed impairment indicators in accordance with ASC 926 and determined that there has been a significant decrease in the amount of expected ultimate revenue to be recognized from the RMC intangible asset. Development plans for future parks, where this RMC would have been deployed, have been deferred indefinitely until which time the Company can evaluate the funding required to develop these parks. These circumstances indicate that the fair value may be less than the unamortized cost of the ride media content. As significant uncertainty exists as to when capital may be available to commit to these future projects, the Company could not reasonably project any future cash flows from the RMC intangible asset, and its value has been fully impaired as of December 31, 2023. As the RMC intangible asset has been fully impaired, there is no estimated future amortization of intangible assets as of December 31, 2023.

Investments and Advances to Equ

Investments and Advances to Equity Method Investments	3 Months Ended	12 Months Ended
	Mar. 31, 2024	Dec. 31, 2023
Investments and Advances to Equity Method Investments [Abstract]
Investments and advances to equity method investments	4. The Company accounts for its investments in unconsolidated joint ventures using the equity method of accounting. The Company’s joint ventures are as follows: i) Falcon’s Creative Group As of July 27, 2023, FCG was deconsolidated and accounted for as an equity method investment in the Company’s unaudited condensed consolidated financial statements. See Deconsolidation of Falcon’s Creative Group, LLC under Note 1 — Description of business and basis of presentation for a discussion of the terms of the Strategic Investment which required the deconsolidation of FCG. As of July 27, 2023, the Company recorded the investment in FCG at fair value, which was determined to be $39.1 million. As described in Note 1, the LLCA contains contractual provisions regarding the distribution of FCG’s income or loss. Pursuant to these provisions, QIC is entitled to a redemption amount of the initial $30.0 million investment plus a 9% annual compounding preferred return. As a result, QIC does not absorb losses from FCG that would cause its investment to drop below this redemption amount and any losses not absorbed by QIC are fully allocated to the Company. The Company will recognize 100% of the income related to its equity method investment in FCG based on the terms of the LLCA, and will continue to recognize 100% of gains or (losses) until the equity accounts are split 25% : 75%. ii) PDP PDP is an unconsolidated joint venture with Meliá Hotels International, S.A. (“Meliá Group”) for the development and operation of hotel resorts and theme parks. The Company has 50% voting rights and shares 50% of profits and losses in this joint venture. PDP operates a hotel resort and theme park located in Mallorca, Spain and a hotel located at Tenerife in the Canary Islands. iii) Sierra Parima Sierra Parima is an equity method investment with Meliá Group for the development and operation of hotel resorts and theme parks. The Company has 50% voting rights and shares 50% of profits and losses in this joint venture. Sierra Parima had one theme park in Punta Cana in the Dominican Republic, the Katmandu Park DR. The Company has concluded that Sierra Parima is a variable interest entity (“VIE”), that the Company does not have the power to direct the activities that most significantly impact the economic performance of Sierra Parima, as such decisions are taken by the unanimous consent of the representatives of the joint venture partners. The Company, therefore, does not consolidate Sierra Parima and accounts for the investment as an equity method investment. Full Impairment of Investment in Sierra Parima Katmandu Park DR completed construction and opened to visitors in early 2023. Although various operational challenges encountered upon opening were resolved, Katmandu Park DR visitor levels were below management’s expectations. Melia and the Company jointly decided to wind down operations and are evaluating avenues for potential liquidation or sale of the property. On March 7, 2024, Katmandu Park DR was closed to visitors. As of December 31, 2023, equity investment in Sierra Parima was deemed to be other -than-temporarily Based on the estimated sale or liquidation proceeds from Sierra Parima, and Sierra Parima’s outstanding debts remaining to be settled, the fair value of the Company’s investment in Sierra Parima was determined to be zero. There are no other liquidity arrangements, guarantees or other financial commitments between the Company and Sierra Parima. The Company is not committed to provide any additional funding as of March 31, 2024. Any future capital fundings will be discretionary. iv) Karnival On November 2, 2021, the Company entered into a joint venture agreement to acquire a 50% interest in Karnival TP -AQ impact the economic performance of Karnival, as such decisions are taken by the unanimous consent of the representatives of the joint venture partners. The Company, therefore, does not consolidate Karnival and accounts for the investment as an equity method investment. The Company and its joint venture partner are committed to funding non -interest-bearing -year Investments and advances to equity method investments as of March 31, 2024 and December 31, 2023 consisted of the following: As of March 31, December 31, FCG $ 31,463 $ 30,930 PDP 22,899 22,870 Karnival 6,930 6,843 $ 61,292 $ 60,643 The Company’s share of gain or (loss) from equity method investments for the three months ended March 31, 2024, and 2023 comprised of: Three months ended 2024 2023 FCG (1) $ 533 $ — PDP 534 91 Sierra Parima — (1,372 ) Karnival 87 2 $ 1,154 $ (1,279 ) (1) The following tables provide summarized balance sheet information for the Company’s equity method investments: As of March 31, 2024 FCG PDP Karnival Current assets $ 17,326 $ 10,330 $ 16,358 Non-current assets 29,630 84,704 1,822 Current liabilities 12,776 14,804 17,412 Non-current liabilities 9,247 34,435 - As of December 31, 2023 FCG PDP Sierra Parima Karnival Current assets $ 12,575 $ 8,283 $ 2,697 $ 16,030 Non-current assets 19,730 87,280 18,714 1,805 Current liabilities 7,375 14,048 62,070 (17,250 ) Non-current liabilities 1,801 35,777 9,973 — The following tables provide summarized related party balances of FCG, Sierra Parima and PDP: As of March 31, 2024 FCG PDP Assets $ 2,420 $ 946 Liabilities 3,914 1,867 As of December 31, 2023 PDP FCG Sierra Parima Assets $ 2,288 $ 7,503 $ 2,230 Liabilities 1,685 3,384 57,438 The following tables provide summarized statements of operations for the Company’s equity method investments: Three months ended FCG (1) PDP Total revenues $ 14,927 $ 7,455 Income from operations 1,579 1,330 Net income 1,803 954 (1) Three months ended PDP Sierra Parima Total revenues $ 6,342 $ 234 Income (loss) from operations 505 (2,736 ) Net income (loss) 182 (2,744 ) The results of operations for Karnival for the three months ended March 31, 2024 and 2023 were not material for the periods presented and, as such, not included in the tables above. As of December 31, 2023, the equity investment in Sierra Parima was deemed to be other -than-temporarily Full Impairment of Investment in Sierra Parima” The following table provides FCG and PDP’s summarized related party activity for the three months ended March 31, 2024: Three months ended FCG (1) PDP Total revenues $ 14,756 $ 21 Total expenses 82 992 (1) The following table provides Sierra Parima and PDP’s summarized related party activity for the three months ended March 31, 2023: Three months ended PDP Sierra Parima Total revenues $ 5 $ 122 Total expenses 859 423	8. The Company accounts for its investments in unconsolidated joint ventures using the equity method of accounting. The Company’s joint ventures are as follows: i) Falcon’s Creative Group As of July 27, 2023, FCG was deconsolidated and accounted for as an equity method investment in the Company’s consolidated financial statements. See Deconsolidation of Falcon’s Creative Group, LLC under Note 1 — Description of business and basis of presentation for a discussion of the terms of the Strategic Investment which required the deconsolidation of FCG. As of July 27, 2023, the Company recorded the investment in FCG at fair value, which was determined to be $39.1 million. Gain on deconsolidation In accordance with ASC 810, Consolidation In accordance with ASC 323, Investments Business Combinations The Company determined that on the date of deconsolidation, there was a difference between the fair value of its retained investment in FCG and the Company’s proportional interest in the equity of FCG. This equity method basis difference was comprised of customer relationships, tradenames and trademarks and developed technology. Tradenames and trademarks and developed technology fair values were determined using the relief from royalty method, which estimates the cost savings generated by a company related to the ownership of an asset for which it would otherwise have had to pay royalties or license fees on revenues earned through the use of the asset. The discount rate used was determined at the time of measurement based on an analysis of the implied internal rate of return of the transaction, weighted average cost of capital and weighted average return on assets. Customer relationships represent the existing relationships with FCG’s customers. The fair value was determined using a multi -period -tax Other tangible assets were valued at the existing carrying values as they approximated the estimated fair value of those items at the deconsolidation date and did not result in a basis difference. Summarized financial results are presented below for the period beginning July 28, 2023 and ended December 31, 2023, which represent the period the Company accounts for FCG as an equity method investment. As described in Note 1, the LLCA contains contractual provisions regarding the distribution of FCG’s income or loss. Pursuant to these provisions, QIC is entitled to a redemption amount of the initial $30.0 million investment plus a 9% annual compounding preferred return. As a result, QIC does not absorb losses from FCG that would cause its investment to drop below this redemption amount and any losses not absorbed by QIC are fully allocated to the Company. ii) PDP PDP is an unconsolidated joint venture with Meliá Hotels International, S.A. (“Meliá Group”) for the development and operation of hotel resorts and theme parks. The Company has 50% voting rights and shares 50% of profits and losses in this joint venture. PDP operates a hotel resort and theme park located in Mallorca, Spain and a hotel located at Tenerife in the Canary Islands. iii) Sierra Parima Sierra Parima is an equity method investment with Meliá Group for the development and operation of hotel resorts and theme parks. The Company has 50% voting rights and shares 50% of profits and losses in this joint venture. Sierra Parima has one theme park in Punta Cana in the Dominican Republic. The Company has concluded that Sierra Parima is a variable interest entity (“VIE”), that the Company does not have the power to direct the activities that most significantly impact the economic performance of Sierra Parima, as such decisions are taken by the unanimous consent of the representatives of the joint venture partners. The Company, therefore, does not consolidate Sierra Parima and accounts for the investment as an equity method investment. The Company advanced $33.8 million, to partially fund construction of the theme park. These advances are non -interest-bearing Full Impairment of Investment in Sierra Parima Katmandu Park completed construction and opened to visitors in early 2023. Although various operational challenges encountered upon opening have been resolved, Katmandu Park visitor levels have continued to be below management’s expectations. Melia and the Company have jointly decided to wind down operations and are evaluating avenues for potential liquidation or sale of the property. Based on this determination, Sierra Parima first performed an evaluation of its long -lived Property, Plant and Equipment As Sierra Parima recorded a fixed asset impairment under ASC 360, the Company further evaluated its remaining equity investment in Sierra Parima for impairment as of December 31, 2023 and determined that it was other -than-temporarily Based on the estimated sale or liquidation proceeds from Sierra Parima, and Sierra Parima’s outstanding debts remaining to be settled, the fair value of the Company’s investment in Sierra Parima was determined to be zero. As of December 31, 2023, the Company recognized an other -than-temporary There are no other liquidity arrangements, guarantees or other financial commitments between the Company and Sierra Parima. The Company is not committed to provide any additional funding as of December 31, 2023. Any future capital fundings will be discretionary. iv) Karnival On November 2, 2021, the Company entered into a joint venture agreement to acquire a 50% interest in Karnival TP -AQ -interest-bearing -year Investments and advances to equity method investments as of December 31, 2023 and 2022 consisted of the following: As of December 31, 2023 2022 FCG $ 30,930 $ — PDP 22,870 23,688 Sierra Parima — 41,735 Karnival 6,843 6,556 $ 60,643 $ 71,979 The Company’s share of gain or (loss) from equity method investments for the years ended December 31, 2023, and 2022 comprised of: Year ended December 31, 2023 2022 FCG (1) $ (8,145 ) $ — PDP (1,522 ) 3,229 Sierra Parima (43,073 ) (1,719 ) Karnival 288 3 $ (52,452 ) $ 1,513 (1) The following tables provide summarized Balance Sheet information for the Company’s equity method investments: As of December 31, 2023 FCG PDP Sierra Parima Karnival Current assets $ 12,575 $ 8,283 $ 2,697 $ 16,030 Non-current assets 19,730 87,280 18,714 1,805 Current liabilities 7,375 14,048 62,070 (17,250 ) Non-current liabilities 1,801 35,777 9,973 — As of December 31, 2022 PDP Sierra Parima Karnival Current assets $ 9,216 $ 5,741 $ 13,102 Non-current assets 93,657 58,631 — Current liabilities 14,108 47,877 13,095 Non-current liabilities 41,389 9,155 — The following tables provide summarized related party balances of Sierra Parima and PDP: As of December 31, 2023 PDP Sierra (1) Assets $ 2,288 $ 2,230 Liabilities 1,685 57,438 As of December 31, 2022 PDP Sierra (1) Assets $ 2,050 $ 2,690 Liabilities 1,803 43,575 (1) The following tables provides summarized statements of operations for the Company’s equity method investments: Year ended December 31, 2023 FCG (1) PDP Sierra Parima Total revenues $ 8,033 $ 41,259 $ 2,639 Impairment of fixed assets — (5,427 ) (46,743 ) Income (loss) from operations (6,153 ) 153 (57,626 ) Net loss (6,034 ) (3,044 ) (57,970 ) (1) Year ended December 31, 2022 PDP Sierra Parima Total revenues $ 33,962 $ 226 Income (loss) from operations 2,540 (3,403 ) Net income (loss) 6,457 (3,438 ) The results of operations for Karnival for the years ended December 31, 2023 and 2022 were not material for the periods presented and, as such, not included in the tables above. The following tables provides Sierra Parima and PDP’s summarized related party activity: Year ended December 31, 2023 PDP Sierra Total revenues $ 168 $ 1,406 Total expenses 4,720 1,418 Year ended December 31, 2022 PDP Sierra Total revenues $ 889 $ 23 Total expenses 3,980 4,167

Accrued Expenses and Other Curr

Accrued Expenses and Other Current Liabilities	3 Months Ended	12 Months Ended
	Mar. 31, 2024	Dec. 31, 2023
Accrued Expenses and Other Current Liabilities [Abstract]
Accrued expenses and other current liabilities	5. The Company’s Accrued expenses and other current liabilities consisted of: As of March 31, December 31, 2023 Audit and professional fees $ 17,294 $ 17,605 Excise tax payable on FAST II stock redemptions 2,211 2,211 Accrued payroll and related expenses 654 592 Accrued interest 63 9 Project-related accruals 50 — Other 469 423 $ 20,741 $ 20,840 Accrued expenses and other current liabilities with related parties were $0.4 million and $0.5 million as of March 31, 2024 and December 31, 2023 respectively.	9. The Company’s Accrued expenses and other current liabilities consisted of: Year ended December 31, 2023 2022 Audit and professional fees $ 17,605 $ 1,101 Excise tax payable on FAST II stock redemptions 2,211 — Accrued payroll and related expenses 592 781 Accrued interest 9 405 Project-related accruals — 888 Operating lease liabilities, current portion — 156 Accrued insurance premiums — 20 Other 423 638 $ 20,840 $ 3,989 Accrued expenses and other current liabilities with related parties was $0.3 million and $0.7 million as of December 31, 2023 and 2022 respectively. Excise tax liability On August 16, 2022, the Inflation Reduction Act of 2022 (the “IR Act”) was signed into federal law. The IR Act provides for, among other things, a new U.S. federal 1% excise tax on certain repurchases of stock by publicly traded U.S. domestic corporations and certain U.S. domestic subsidiaries of publicly traded foreign corporations occurring on or after January 1, 2023. The excise tax is imposed on the repurchasing corporation itself, not its shareholders from which shares are repurchased. The amount of the excise tax is generally 1% of the fair market value of the shares repurchased at the time of the repurchase. However, for purposes of calculating the excise tax, repurchasing corporations are permitted to net the fair market value of certain new stock issuances against the fair market value of stock repurchases during the same taxable year. In connection with the Business Combination, holders of FAST II Class A Common Stock exercised their right to redeem those shares for a pro rata portion of the cash in the FAST II trust account. These redemptions are subject to the excise tax, and the resulting liability was assumed by the Company in the Business Combination. On February 13, 2023, the Treasury Department and Internal Revenue Service issued a Notice 2023 -18

Long-Term Debt and Borrowing Ar

Long-Term Debt and Borrowing Arrangements	3 Months Ended	12 Months Ended
	Mar. 31, 2024	Dec. 31, 2023
Long-Term Debt and Borrowing Arrangements [Abstract]
Long-term debt and borrowing arrangements	6. -term debt and borrowing arrangements The Company’s indebtedness as of March 31, 2024 and December 31, 2023 consisted of the following: As of March 31, 2024 As of December 31, 2023 Amount Interest Rate Amount Interest Rate $10 million revolving credit arrangement – related party (due December 2026) $ 6,086 2.75 % $ 6,828 2.75 % €1.5 million term loan (due April 2026) 857 1.70 % 980 1.70 % $12.785 million term loan – related party 8,938 2.75 % 9,697 2.75 % €7 million term loan (due April 2027) 4,428 6.00 % 4,861 6.00 % $7.25 million term loan – related party 6,827 3.75 % 7,250 3.75 % $1.25 million term loan – (due March 31, 2025) 1,250 8.88 % — — $7.22 million term loan – related party 7,221 8.88 % — — 35,607 29,616 Less: Current portion of long-term debt and 15,131 6,651 $ 20,476 $ 22,965 As of March 31, 2024, the remaining commitment available under the Company’s related party revolving credit arrangements was the following: Available Capacity $10 million revolving credit arrangement (due December 2026) $ 3,914 $ 3,914 $10 million revolving credit arrangement In December 2021, the Company entered into a $10.0 million revolving credit arrangement with Collections (now known as Infinite Acquisitions). This arrangement, which is subject to an annual fixed interest rate of 2.75%, matures in December 2026. €1.5 million term loan In April 2020, the Company entered into a six -year $12.785 million term loan In December 2021, the Company entered into a five -year €7 million term loan In March 2019, the Company entered into a seven -year -month $7.25 million Term Loan In December 2022, the Company entered into a five -year $1.25 million Term Loan In March 2024, Falcon’s Opco entered into a one -year $7.221 million Term Loan In March 2024, Falcon’s Opco entered into a one -year	10. The Company’s indebtedness as of December 31, 2023 and 2022 consisted of the following: 2023 2022 Amount Interest Rate Amount Interest Rate €2.5 million revolving credit arrangement (due December 2023, fully converted to Predecessor Financing Units in October 2023) $ — — $ 2,090 3.00 % $10 million revolving credit arrangement (due December 2026) ($6,828 and $629 outstanding with related party as of December 31, 2023 and December 31, 2022, respectively) 6,828 2.75 % 629 2.75 % €1.5 million term loan (due April 2026) 980 1.70 % 1,344 1.70 % $12.785 million term loan – related party (due December 2026) 9,697 2.75 % 12,786 2.75 % €7 million term loan (due April 2027) 4,861 6.00 % 5,972 2.88 % $7.25 million term loan – related party (due December 2027) 7,250 3.75 % 7,250 3.75 % $1.975 million term loan – related party (due December 2029, fully converted to Predecessor Financing Units in October 2023) — — 1,975 3.00 % Finance leases — — 1,099 6.39 % 29,616 33,145 Less: Current portion of long-term debt 6,651 7,408 $ 22,965 $ 25,737 The Company’s outstanding debt as of December 31, 2023 matures as follows: Within 1 year $ 6,651 Between 1 and 2 years 6,895 Between 2 and 3 years 13,592 Between 3 and 4 years 2,478 Total $ 29,616 As of December 31, 2023, the remaining commitment available under the Company’s related party revolving credit arrangements was the following: Available Capacity $ 10 million revolving credit arrangement (due December 2026) $ 3,172 $ 3,172 €2.5 million revolving credit arrangement In December 2019, the Company entered into a €2.5 million revolving credit arrangement with Collections. This facility is subject to an annual fixed interest rate of 3.00% and matured in December 2023. On October 4, 2023, the remaining amount of the credit arrangement was converted as part of the debt -to-equity $10 million revolving credit arrangement In December 2021, the Company entered into a $10.0 million revolving credit arrangement with Collections. This arrangement, which is subject to an annual fixed interest rate of 2.75%, matures in December 2026. On October 6, 2022, $7.6 million of the outstanding balance was converted as part of the debt -to-equity -to-equity €1.5 million term loan In April 2020, the Company entered into a six -year $12.785 million term loan In December 2021, the Company entered into a five -year €7 million term loan In March 2019, the Company entered into a seven -year -month $1.975 million term loan In June 2019, the Company entered into a ten -year -to-equity $7.25 million Term Loan In December 2022, the Company entered into a five -year Conversion of debt to equity with Infinite Acquisitions On October 6, 2022, the Company entered into a Conversion Agreement with Infinite Acquisitions pursuant to which $20.0 million of the debt owed to Infinite Acquisitions was converted to 2,000,000 membership units in Falcon’s Beyond Global, LLC (“Predecessor Financing Units”). The Company converted the following debt instruments: $8.5 million outstanding balance on the $8.7 million term loan, $3.9 million outstanding balance on the $5 million revolving credit facility, and $7.6 million of the outstanding balance on the $10 million revolving credit facility. On October 4, 2023, the Company entered into a Conversion Agreement with Infinite Acquisitions pursuant to which $7.3 million of the debt owed to Infinite Acquisitions was converted to 727,500 Predecessor Financing Units. The Company converted the following debt instruments: $3.4 million outstanding balance on the $10.0 million revolving credit arrangement, $2.1 million outstanding balance on the 2.5 million euro revolving credit arrangement, and $1.8 million of the outstanding balance on the $1.975 million term loan. During the period between December 31, 2022 and December 31, 2023, there was no new debt issued. See Note 11 — Related party transactions for discussion related to the $10 million revolving credit arrangement with Infinite Acquisitions. Finance leases The Company’s finance leases consisted primarily of leases of the Company’s headquarters which were leased by FCG from a related party, Penut. See Note 6 — Leases. As of July 27, 2023, FCG was deconsolidated and accounted for as an equity method investment in the Company’s consolidated financial statements. The consolidated balance sheets therefore do not include any finance leases as of December 31, 2023, given that FCG was the lessee for all leases prior to deconsolidation.

Related Party Transactions

Related Party Transactions	3 Months Ended	12 Months Ended
	Mar. 31, 2024	Dec. 31, 2023
Related Party Transactions [Abstract]
Related party transactions	7. Other current assets As of March 31, 2024, the Company made short -term Related party notes In January 2023, the Company loaned $2.5 million to Infinite Acquisitions for 20 days. The Company received interest income at 2.75% during this 20 -day -term Accrued expenses and other current liabilities The Company has a short -term -owned -interest Long-term debt The Company has various long -term Services provided to equity method investments FCG has been contracted for various design, master planning, attraction design, hardware sales and commercial services for themed entertainment offerings by the Company’s equity method investments. As of July 27, 2023 FCG has been deconsolidated and is also now accounted for as an equity method investment. See Deconsolidation of Falcon’s Creative Group, LLC under Note 1 — Description of business and basis of presentation. Destinations Operations recognizes management and incentive fees from the Company’s equity method investments. No revenue was recognized during the three months ended March 31, 2024 and 2023 due to the seasonality of the business. Intercompany Services Agreement between FCG and the Company In conjunction with the closing of the Subscription Agreement described in Note 1 — Description of business and basis of presentation, the Intercompany Services Agreement was established between FCG and the Company. Accounts receivable balances due from FCG to the Company of $1.8 million and $0.6 million are outstanding under this Intercompany Service Agreement as of March 31, 2024 and December 31, 2023, respectively. The Company recognized $1.5 million revenue related to services provided to FCG for the three months ended March 31, 2024. See Note 3 — Revenue. FCG also provides marketing, R&D, and other services to FBG. The Company currently owes less than $0.2 million to FCG related to these services as of March 31, 2024, and less than $0.1 million as of December 31, 2023. The Company has also incurred reimbursable costs on behalf of FCG subsequent to July 27, 2023. The Company has $1.1 million and $0.6 million in accounts receivable from FCG related to these reimbursable costs as of March 31, 2024 and December 31, 2023, respectively. Digital media license revenue and related receivable with equity method investment During March 2023, the Company licensed the right to use digital ride media content to Sierra Parima. The Company recognized digital media license revenue of $1.3 million for the three months ended March 31, 2023. On March 7, 2024, Sierra Parima’s Katmandu Park DR was closed to visitors. Development plans for future parks, where this digital media license would have been deployed, have been deferred indefinitely, and the Company does not expect any future revenue from this digital media license in the near term. Advance to Meliá Group In January 2022, the Company advanced $0.5 million to Meliá Group to be used by Meliá as an earnest money deposit for a potential land acquisition in Playa del Carmen intended for the site of a future hotel and entertainment development. The advance is non -interest Subscription agreement with Infinite Acquisitions On October 4, 2023, in connection with the Business Combination, Infinite Acquisitions irrevocably committed to fund an additional approximately $12.8 million to the Company by December 31, 2023 for a total financing from Infinite Acquisition of $80.0 million. As of March 31, 2024, Infinite Acquisitions has not met its commitment. $7.221 million Term Loan In March 2024, Falcon’s Opco entered into a one -year	11. Related party notes The Company held a series of related party notes receivable from Penut, a wholly owned subsidiary of The Magpuri Revocable Trust. Each promissory note bore interest at 4% per year. On August 30, 2022, Penut repaid the outstanding balances of the notes receivable in full. In January 2023 the Company loaned $2.5 million to Infinite Acquisitions for 20 days. The Company received interest income at 2.75% during this 20 -day -term Accrued expenses and other current liabilities The Company has a short -term -interest Accounts Payable The Company reimburses certain audit and professional fees on behalf of PDP and Sierra Parima. There were $1.2 million and $0.7 million unpaid audit and professional fees as of December 31, 2023 and December 31, 2022, respectively related to PDP and Sierra Parima. The Company incurred expenses related to reimbursable audit and professional fees of $0.9 million and $0.7 million for the years ended December 31, 2023 and December 31, 2022, respectively. Long-term debt The Company has various long -term During the year ended December 31, 2022, the Company converted a portion of debt with Infinite Acquisitions to equity. See Note 10 — Long -term On June 23, 2023, the Company entered into an amendment to the credit agreement dated December 30, 2021 with Infinite Acquisitions (as so amended, the “Credit Agreement”), pursuant to which (i) Falcon’s Beyond Global, Inc., which was formerly known as Palm Holdco, Inc., joined as a party to the Credit Agreement, (ii) Infinite Acquisitions agreed to transfer, in its sole discretion, $4.8 million, a portion of the amounts due to Infinite Acquisitions under the $10 million revolving credit facility to Infinite Acquisition’s equity holders, which are not related parties to the Company (the “Debt Transfer(s),” all such transferred debt the “Transferred Debt” and each equity holder the “Debt Transferee”) and (iii) Pubco, the Company and Infinite Acquisitions agreed that each Debt Transferee shall have the right to cause Pubco to exchange such Debt Transferee’s Transferred Debt for a number of shares of Pubco Series A Preferred Stock (“Exchange Right”) calculated based on an exchange price equal to the fair value of the Pubco Series A Preferred Stock at the time of the exchange. Management determined the fair value of the Exchange Right is substantially equivalent to the cash redemption; therefore, there was no gain or loss recognized during the year ended December 31, 2023. The exchange occurred at the acquisition merger close, which is the date Palm Merger Sub, LLC, a Delaware limited liability company and a wholly owned subsidiary of Pubco, merged into the Company. See Note 1 — Description of business and basis of presentation. Conversion of debt to equity with Infinite Acquisitions On October 6, 2022, the Company entered into a Conversion Agreement with Infinite Acquisitions pursuant to which $20.0 million of the debt owed to Infinite Acquisitions was converted to 2,000,000 Predecessor Financing Units. The Company converted the following debt instruments: $8.5 million outstanding balance on the $8.7 million term loan, $3.9 million outstanding balance on the $5 million revolving credit facility, and $7.6 million of the outstanding balance on the $10 million revolving credit facility. During the period between December 31, 2022 and December 31, 2023, there was no new debt issued. In addition, the remaining amounts related to the $10 million revolving credit arrangement, 2.5 million euro revolving credit arrangement, and the $1.975 million term loan were converted to equity on October 4, 2023. Services provided to equity method investments FCG has been contracted for various design, master planning, attraction design, hardware sales and commercial services for themed entertainment offerings by the Company’s equity method investments. As of July 27, 2023 FCG has been deconsolidated and is also now accounted for as an equity method investment. See Deconsolidation of Falcon’s Creative Group, LLC under Note 1 — Description of business and basis of presentation. Destinations Operations recognizes management and incentive fees from the Company’s equity method investments. Refer to Note 3 — Revenue for amounts recognized during the years ended December 31, 2023 and 2022. Intercompany Services Agreement between FCG and the Company In conjunction with the closing of the Subscription Agreement described in Note 1 — Description of business and basis of presentation, the Intercompany Services Agreement was established between FCG and the Company. No balances are outstanding on this Intercompany Service Agreement as of December 31, 2023. The Company recognized $2.1 million revenue related to intercompany services provided to FCG for the year ended December 31, 2023. See Note 3 — Revenue. FCG also provides marketing, R&D, and other services to FBG. The Company currently owes less than $0.1 million to FCG related to these services as of December 31, 2023. The Company has also incurred reimbursable costs on behalf of FCG subsequent to July 27, 2023. The Company has $0.6 million in accounts receivable from FCG related to these reimbursable costs as of December 31, 2023. RSUs of the Company provided to FCG employees The Company issued 0.4 million restricted stock units to FCG employees under the Incentive Award Plan on December 21, 2023. See Note 1 — Description of business and basis of presentation. The Company was reimbursed by FCG for the entire stock compensation expense during the year ended December 31, 2023. Periodic stock compensation costs related to RSUs issued to FCG employees is recognized as a receivable from FCG and does not impact the Company’s consolidated statements of operations and comprehensive loss. Digital media license revenue and related receivable with equity method investment During March 2023, the Company licensed the right to use digital ride media content to Sierra Parima. The Company recognized digital media license revenue of $1.3 million for the year ended December 31, 2023, and interest income of $0.1 million for the year ended December 31, 2023. See Note 2 — Summary of significant accounting policies. Expected credit loss on receivables from equity method investment During the year ended December 31, 2023, the Company revised its estimated expected credit loss on all receivables from Sierra Parima. Katmandu Park’s recent financial performance has been below management’s expectations. Based on an evaluation of Sierra Parima’s credit characteristics, the expected credit loss reserve was increased by $6.0 million during the year ended December 31, 2023 which represents the Company’s estimate of expected credit losses over the contractual life of each receivable. This loss reserve now offsets all receivables from Sierra Parima as of December 31, 2023. A portion of these reserved receivables was removed from the Company’s Balance Sheet with the deconsolidation of FCG. The Company will continue to periodically evaluate these estimates to determine if additional reserves are needed. See Note 2 — Summary of significant accounting policies and Note 1 — Description of business and basis of presentation for further discussion. The allowance for credit loss activity for the year ended December 31, 2023 and 2022 was as follows: For the year ended December 31 2023 2022 Beginning balance $ — $ — Credit loss expense 5,965 — Balance deconsolidated with FCG (3,878 ) — Ending balance $ 2,087 $ — Advance to Meliá Group In January 2022, the Company advanced $0.5 million to Meliá Group to be used by Meliá as an earnest money deposit for a potential land acquisition in Playa del Carmen intended for the site of a future hotel and entertainment development. The advance is non -interest -current Subscription agreement with Infinite Acquisitions On May 10, 2023, the Company entered into a subscription agreement to receive $20.0 million from Infinite Acquisitions in exchange for membership units of the Company. On October 4, 2023, the Company entered into a Conversion Agreement with Infinite Acquisitions pursuant to which $7.3 million of the debt owed to Infinite Acquisitions was converted to 727,500 Predecessor Financing Units. The Company converted the following debt instruments: $3.4 million outstanding balance on the $10.0 million revolving credit arrangement, $2.1 million outstanding balance on the 2.5 million euro revolving credit arrangement, and $1.8 million of the outstanding balance on the $1.975 million term loan. Additionally, Infinite Acquisitions considered the $7.3 million debt conversion as funding a portion of the $20.0 million of anticipated funding under the Infinite Acquisitions Subscription Agreement. This Subscription Agreement was cancelled in conjunction with the Business Combination. On October 4, 2023, Infinite Acquisitions irrevocably committed to fund an additional approximately $12.8 million to the Company by December 31, 2023. As of December 31, 2023 Infinite Acquisitions loaned $6.8 million to the Company through its existing revolving credit arrangement. The Company treated this $6.8 million loan as partial satisfaction of Infinite Acquisition’s 12.8 million irrevocable funding agreement. As of December 31, 2023 there were no debt to equity conversion agreements in place with Infinite Acquisitions related to this $6.8 million loan. The remaining $6.0 million Infinite Acquisition’s funding commitment was not received as of December 31, 2023. See Note 22 — Subsequent events for details on additional loans received after the year ended December 31, 2023.

Income Taxes

Income Taxes	3 Months Ended	12 Months Ended
	Mar. 31, 2024	Dec. 31, 2023
Income Taxes [Abstract]
Income taxes	8. The tax provisions for the three months ended March 31, 2024 and 2023 were computed using the estimated effective tax rates applicable to the taxable jurisdictions for the full year. The Company’s tax rate is subject to management’s quarterly review and revision, as necessary. The Company’s effective tax rate was 0% and 0.03% for the three months ended March 31, 2024 and 2023, respectively. The Company records a provision or benefit for income taxes on pre -tax	12. The Company is treated as a corporation for U.S. federal and state income tax purposes and is subject to U.S. federal and state income taxes, in addition to local and foreign income taxes, with respect to its allocable share of taxable income generated by Falcon’s Beyond Global, LLC and its subsidiaries. Falcon’s Beyond Global, LLC is treated as a partnership for U.S. federal income tax purposes and therefore is not subject to U.S. federal and state income taxes except for certain consolidated subsidiaries that are subject to taxation in foreign jurisdictions as a result of their entity classification for tax reporting purposes. The Income (loss) before income taxes includes the following components (in thousands): For the year ended December 31 December 31, 2023 December 31, 2022 Income (loss) before income taxes United States $ (390,099 ) $ (18,311 ) Foreign (41,156 ) 883 Total (431,255 ) (17,428 ) The income tax provision consists of the following for the years ended December 31, 2023 and 2022: December 31, 2023 December 31, 2022 Current Federal $ (393 ) $ — State 94 — Foreign $ (26 ) Deferred Federal — — State — — Foreign — — Income tax provision $ (325 ) $ — A reconciliation of the statutory federal income tax rate to the Company’s effective tax rate (benefit) is as follows for the years ended December 31, 2023 and 2022: December 31, 2023 December 31, 2022 Statutory federal income tax rate 21.00 % 21.0 % Noncontrolling Interests (18.68 )% (21.0 )% Valuation Allowance (2.72 )% (1.0 )% Effect of foreign operations 2.18 % 0.0 % Impairment (2.17 )% 0.0 % Other 0.47 % 1.0 % Effective tax rate 0.08 % 0.0 % The Company’s net deferred tax assets are as follows as of December 31, 2023 and 2022: December 31, 2023 December 31, 2022 Deferred tax assets: Start-up/Organization costs $ 1,326 $ — Partnership Investment 36,004 — Net operating loss carryforwards 339 434 Other (152 ) 11 Total deferred tax assets 37,517 445 Valuation allowance (37,517 ) (445 ) Deferred tax asset, net of allowance $ — $ — At each balance sheet date, management assesses the need to establish a valuation allowance that reduces deferred income tax assets when it is more likely than not that all, or some portion, of the deferred income tax assets will not be realized. A valuation allowance would be based on all available information including the Company’s assessment of uncertain tax positions and projections of future taxable income and capital gain from each tax -paying Management has reviewed all available evidence, both positive and negative, in determining the need for a valuation allowance with respect to the gross deferred tax assets. In determining the manner in which available evidence should be weighted, management believes that significant uncertainty exists with respect to future realization of the deferred tax assets and has therefore established a full valuation allowance. As of December 31, 2023, the Company has foreign net operating loss carryforwards of $1.4 million for tax purposes, which will never expire if unused. As of December 31, 2022, the net operating loss carryforwards are not more likely than not of being realized. The Company did not have any state or local net operating losses, or any foreign tax credit carryforwards, net of valuation allowance. There were no unrecognized tax benefits as of December 31, 2023 and 2022. No amounts were accrued for the payment of interest and penalties at December 31, 2023 and 2022. The Company is currently not aware of any issues under review that could result in significant payments, accruals or material deviation from its position. The Company is subject to income tax examinations by major taxing authorities since inception. The Company’s policy is to record interest and penalties associated with unrecognized tax benefits as additional income in the accompanying consolidated statement of operations and comprehensive loss. In the normal course of business, the Company is subject to examination by U.S. federal and certain state, local and foreign tax regulators. At December 31, 2023, U.S. federal tax returns related to predecessor entities for the years 2019 through 2021 are generally open under the normal statute of limitations and therefore subject to examination. State and local tax returns of our predecessor entities are generally open to audit for tax year 2021. In addition, certain foreign subsidiaries’ tax returns from 2016 to 2021 are also open for examination by various regulators. The Company files its tax returns as prescribed by the tax laws of the jurisdictions in which it operates. Although the outcome of tax audits is always uncertain, the Company does not believe the outcome of any future audit will have a material adverse effect on the Company’s consolidated financial statements.

Tax Receivable Agreement

Tax Receivable Agreement	3 Months Ended	12 Months Ended
	Mar. 31, 2024	Dec. 31, 2023
Tax Receivable Agreement [Abstract]
Tax Receivable Agreement	9. On October 6, 2023, the partners of Falcon’s Opco at the time of the Acquisition Merger (“Exchange TRA Holders”), along with the Company (collectively the “TRA Holders”), entered into a Tax Receivable Agreement with Falcon’s Opco that provides for the payment by Falcon’s Opco to the TRA Holders of 85% of the amount of tax benefits, if any, that it realizes, or in some circumstances, is deemed to realize, as a result of (i) future redemptions funded by Falcon’s Opco or exchanges, or deemed exchanges in certain circumstances, of common units of Falcon’s Opco for the Company’s Class A common stock, par value $0.0001 per share (“Class A Common Stock”) or cash, and (ii) certain additional tax benefits attributable to payments made under the Tax Receivable Agreement (the “TRA Payment”). During the three months ended March 31, 2024, 2.0 million common units of Falcon’s Opco and an equal number of shares of the Company’s Class B common stock, par value $0.0001 per share (“Class B Common Stock”) were exchanged for 2.0 million shares of Class A Common Stock of the Company. During the three Months ended March 31, 2024, the Company did not recognize an increase to its net deferred tax assets due to the full valuation allowance. As a result of the exchanges during the quarter the Company did not recognize an increase to its net deferred tax assets.	13. The Acquisition Merger occurred on October 6, 2023, and the partners of Falcon’s Beyond Global, LLC at the time of the Acquisition Merger (“Exchange TRA Holders”), along with Falcon’s Beyond Global, LLC (“LLC”) and Falcon’s Beyond Global, Inc. (“Pubco”)(collectively the “TRA Holders”), entered into a Tax Receivable Agreement (“TRA”) dated October 6, 2023. There were no Exchanges, as defined in the TRA, at the time of the Acquisition Merger and the Units held by the Exchange TRA Holders are subject to a lock -up -consecutive There will be no TRA Liability until an Exchange occurs. Furthermore, the future amounts payable under the TRA will vary depending upon a number of factors, including the amount, character, and timing of the taxable income of Pubco in the future. As of December 31, 2023, the Company has determined there is no resulting liability related to the TRA arising from the Acquisition Merger. Should the Company determine that the Tax Receivable Agreement liability be considered probable at a future date based on new information, any changes will be recorded within income tax expense (benefit) at that time.

Retirement Plan

Retirement Plan	12 Months Ended
	Dec. 31, 2023
Retirement Plan [Abstract]
Retirement plan	14. The Company sponsors the Falcon’s Beyond 401(k) Profit Sharing Plan (“the Plan”) that covers all qualifying employees over 21 years of age and who have completed 3 -months -sharing -year Under the Plan, eligible employees can also contribute a portion of their salary, and the Company will match up to 3% of those contributions. The Company’s obligation is limited to its contributions to the plan, and the retirement benefit is dependent on the performance of the investments chosen by the participants. The Company contributed $0.2 million to the Plan for both the years ended December 31, 2023 and 2022 which is included as a component of Selling, general and administrative expense in the consolidated statement of operations and comprehensive loss.

Commitments and Contingencies

Commitments and Contingencies	3 Months Ended	12 Months Ended
	Mar. 31, 2024	Dec. 31, 2023
Commitments and Contingencies [Abstract]
Commitments and contingencies	10. Litigation -K Indemnification -party Commitments -time -going is due no later than 12 months prior to the scheduled opening of the respective locations. Under the agreement, the royalty is at minimum $0.3 million for the year 2025 and 85% of the previous year’s actual royalty paid for 2025 onward. As of March 31, 2024 the Company has unfunded commitments to its unconsolidated joint venture Karnival of $2.4 million (HKD 18.7 million). However, the Company does not currently have the liquidity to fund such amounts and the ability to do so in the future is contingent upon securing additional financing or capital raises. See Note 1 — Description of business and basis of presentation.	15. Litigation Indemnification -party Commitments

Segment Information

Segment Information	3 Months Ended	12 Months Ended
	Mar. 31, 2024	Dec. 31, 2023
Segment Information [Abstract]
Segment Information	11. The Company has five operating segments, Falcon’s Creative Group, PDP, Sierra Parima, Destinations Operations and Falcon’s Beyond Brands, all of which are reportable segments. The Company’s Chief Operating Decision Makers are its Executive Chairman and Chief Executive Officer, who review financial information for purposes of making operating decisions, assessing financial performance, and allocating resources. Operating segments are organized based on product lines and, for our location -based -related Falcon’s Creative Group provides master planning, media, interactive and audio production, project management, experiential technology and attraction hardware development services and attraction hardware sales on a work -for-hire The Company’s equity method investments, PDP and Sierra Parima (before Katmandu Park DR was closed to visitors on March 7, 2024), develop, own and operate hotels, theme parks and retail, dining and entertainment venues. See Note 4 — Investment and advances to equity method investments. Destinations Operations provides development and management services for themed entertainment to PDP, Sierra Parima and new development opportunities. The Company collectively refers to the Destination Operations, PDP and Sierra Parima as Falcon’s Beyond Destinations. Reportable segments’ measure of profit and loss is earnings before interest, taxes, foreign exchange gain (loss), impairments, depreciation and amortization and change in fair values in warrant and earnout liabilities. See Note 7 — Related party transactions for transactions between the Company’s wholly -owned Three months ended March 31, 2024 Falcon’s Creative Group Falcon’s Beyond Destinations Falcons Beyond Brands Intersegment eliminations Unallocated corporate overhead Total Destination Operations PDP Sierra Parima Revenue $ — $ (2 ) $ — $ — $ — $ — $ 1,518 $ 1,516 Share of gain or (loss) from equity method investments, excluding impairments 533 87 534 — — — — 1,154 Segment income (loss) from operations 533 (414 ) 534 — (663 ) — (4,148 ) (4,158 ) Depreciation and amortization expense (1 ) Gain (loss) of sale of assets (2 ) Share of equity method investee’s impairment of fixed assets — Interest expense (269 ) Interest income 3 Change in fair value of warrant liabilities 208 Change in fair value of earnout liabilities 118,615 Foreign exchange transaction gains (losses) (373 ) Income tax benefit 1 Net loss $ 114,024 Three months ended March 31, 2023 Falcon’s Creative Group Falcon’s Beyond Destinations Falcons Beyond Brands Intersegment eliminations Unallocated corporate overhead Total Destination Operations PDP Sierra Parima Revenue $ 8,002 $ — $ — $ — $ 1,477 $ (285 ) $ — $ 9,194 Share of gain or (loss) from equity method investments — 2 91 (1,372 ) — — — (1,279 ) Segment income (loss) from operations (413 ) (547 ) 91 (1,372 ) 129 (226 ) (6,501 ) (8,839 ) Depreciation and amortization expense (1,342 ) Interest expense (271 ) Foreign exchange transaction gain (loss) 599 Income tax benefit 3 Net loss $ (9,850 )	16. The Company has five operating segments, Falcon’s Creative Group, PDP, Sierra Parima, Destinations Operations and Falcon’s Beyond Brands, all of which are reportable segments. The Company’s Chief Operating Decision Makers are its Executive Chairman and Chief Executive Officer, who review financial information for purposes of making operating decisions, assessing financial performance, and allocating resources. Operating segments are organized based on product lines and, for our location -based -related -party Falcon’s Creative Group provides master planning, media, interactive and audio production, project management, experiential technology and attraction hardware development services and attraction hardware sales on a work -for-hire The Company’s equity method investments, PDP and Sierra Parima develop, own and operate hotels, theme parks and retail, dining and entertainment venues. See Note 8 — Investment and advances to equity method investments. Destinations Operations provides development and management services for themed entertainment to PDP, Sierra Parima and new development opportunities. The Company collectively refers to the Destinations Operations, PDP and Sierra Parima as Falcon’s Beyond Destinations. Reportable segments measure of profit and loss is earnings before interest, taxes, foreign exchange gain (loss), gain on deconsolidation of FCG, impairments and depreciation and amortization. See Note 11 — Related party transactions for transactions between the Company’s wholly -owned Year ended December 31, 2023 Falcon’s Creative Group Falcon’s Beyond Destinations Falcons Beyond Brands Intersegment eliminations Unallocated corporate overhead Total Destinations Operations PDP Sierra Parima Revenue $ 14,514 $ 481 $ — $ — $ 1,482 $ (279 ) $ 2,046 $ 18,244 Share of gain or (loss) from equity method investments, excluding impairments (6,024 ) 288 1,192 (5,614 ) — (2,140 ) — (12,298 ) Segment income (loss) from operations (10,577 ) (1,807 ) 1,192 (5,614 ) (4,015 ) (2,341 ) (42,342 ) (65,504 ) Depreciation and amortization expense (1,576 ) Gain on deconsolidation of FCG 27,402 Share of equity method investee’s impairment of fixed assets (26,084 ) Impairment of equity method investments (14,069 ) Impairment of intangible assets (2,377 ) Interest expense (1,124 ) Interest income 95 Change in fair value of warrant liabilities (2,972 ) Change in fair value of earnout liabilities (345,413 ) Foreign exchange transaction gains (losses) 367 Income tax benefit 325 Net loss $ (430,930 ) (1) (2) Year ended December 31, 2022 Falcon’s Creative Group Falcon’s Beyond Destinations Falcons Beyond Brands Intersegment eliminations Unallocated corporate overhead Total Destinations Operations PDP Sierra Parima Revenue $ 17,460 $ 293 $ — $ — $ — $ (1,803 ) $ $ 15,950 Share of gain or (loss) from equity method investments 3 3,229 (1,719 ) 1,513 Segment income (loss) from operations 698 (1,195 ) 3,229 (1,719 ) (3,699 ) (553 ) (11,852 ) (15,091 ) Depreciation and amortization expense (737 ) Interest expense (1,113 ) Other expense (9 ) Foreign exchange transaction loss (478 ) Net loss $ (17,428 ) Identifiable assets as of December 31, 2023 and December 31, 2022 are as follows: As of December 31, 2023 2022 Falcon’s Creative Group $ 30,930 $ 28,650 Destinations Operations 6,964 7,811 PDP 22,870 23,688 Sierra Parima — 41,562 Falcons Beyond Brands — 4,275 Unallocated corporate assets and intersegment eliminations 2,595 6,284 Total assets $ 63,359 $ 112,270 Assets for PDP and Sierra Parima represent the Company’s investment and advances to these equity method investments — See Note 8 — Investments and advances to equity method investments. These investments are held by a subsidiary located in Mallorca, Spain. Total capital expenditures for the Company were $0.3 million for the year ended December 31, 2023 and 2022. Capital expenditures were primarily for computer and office equipment located in the United States.

Fair Value Measurement

Fair Value Measurement	3 Months Ended	12 Months Ended
	Mar. 31, 2024	Dec. 31, 2023
Fair Value Measurement [Abstract]
Fair value measurement	12. The following table provides information related to the Company’s assets and liabilities measured at fair value on a recurring basis as of March 31, 2024 and December 31, 2023: March 31, 2024 Level 1 Level 2 Level 3 Total Liabilities: Warrant liabilities $ 3,691 $ $ — $ 3,691 Earnout liabilities — 370,026 370,026 $ 3,691 $ $ 370,026 $ 373,717 December 31, 2023 Level 1 Level 2 Level 3 Total Liabilities: Warrant liabilities $ 3,904 $ $ $ 3,904 Earnout liabilities 488,641 488,641 $ 3,904 $ $ 488,641 $ 492,545 The warrant liability fair value is based on quoted market prices in active markets, and therefore is classified within Level 1 of the fair value hierarchy. The earnouts based on revenue and earnings before interest, taxes, depreciation and amortization (“EBITDA”) as well as the earnouts based on the Company’s stock price have been classified within Level 3 of the hierarchy as the fair value is derived using a Monte Carlo simulation analysis in a risk neutral framework, which uses a combination of observable (Level 2) and unobservable (Level 3) inputs. Key estimates and assumptions impacting the fair value measurement include the Company’s revenue and EBITDA forecasts as well as the assumptions listed in the tables below. The fair value measurement associated with the earnout liability is highly sensitive to changes in stock price and forecasted amounts for revenue through 2024. Any changes to stock price and forecasted revenues in 2024 will result in remeasurement of the earnout liability and could result in material gains or losses being recognized in the statement of operations and comprehensive income (loss). The Company estimated the fair value per share of the underlying common stock based, in part, on the results of third -party -free -specific The following table presents the unobservable inputs of the earnout liability for earnout shares based on revenue and EBITDA targets: Amount Current stock price 10.25 Earnout period – beginning 7/1/2023 Earnout period – end 12/31/2024 Equity volatility, EBITDA volatility 25.0 % Operational leverage ratio 65.00 % Revenue volatility 10.00 % Revenue/stock price correlation 45.00 % EBITDA/stock price correlation 35.00 % Revenue discount rate 9.37 % Dividend yield 0.00 % The following table presents the unobservable inputs of the earnout liability for earnout shares based on the Company’s stock price: Amount Term (years) 5.5 Volatility 40.00 % Risk-free rate 4.16 % Dividend yield 0.00 % Current stock price 10.25 The following table summarizes the activity for the Company’s Level 3 instruments measured at fair value on a recurring basis (in thousands): Earnout Liabilities Balance as of December 31, 2023 $ 488,641 Issuances — Change in fair value (118,615 ) Balance as of March 31, 2024 $ 370,026 There were no transfers between Level 1 and Level	17. The Company did not have any assets or liabilities measured at fair value on a recurring basis as of December 31, 2022. The following table provides information related to the Company’s assets and liabilities measured at fair value on a recurring basis as of December 31, 2023: December 31, 2023 Level 1 Level 2 Level 3 Total Liabilities: Warrant liabilities 3,904 3,904 Earnout liabilities 488,641 488,641 $ 3,904 $ $ 488,641 $ 492,545 The warrant liability fair value is based on quoted market prices in active markets, and therefore is classified within Level 1 of the fair value hierarchy. The earnouts based on revenue and earnings before interest, taxes, depreciation and amortization (“EBITDA”) as well as the earnouts based on the Company’s stock price have been classified within Level 3 of the hierarchy as the fair value is derived using a Monte Carlo simulation analysis in a risk neutral framework, which uses a combination of observable (Level 2) and unobservable (Level 3) inputs. Key estimates and assumptions impacting the fair value measurement include the Company’s revenue and EBITDA forecasts as well as the assumptions listed in tables below. The fair value measurement associated with the earnout liability is highly sensitive to changes in stock price and forecasted amounts for revenue through 2024. Any changes to stock price and forecasted revenues in 2024 will result in remeasurement of the earnout liability and could result in material gains or losses being recognized in the statement of operations. The Company estimated the fair value per share of the underlying common stock based, in part, on the results of third -party -free the fact that prior to the Business Combination, the Company had never paid or declared dividends and does not intend to do so in the foreseeable future. Prior to the Business Combination, the Company was a private company and lacked company -specific The following table presents the unobservable inputs of the earnout liability for earnout shares based on revenue and EBITDA targets: Amount Current stock price 12.30 Earnout period – beginning July 1, 2023 Earnout period – end December 31, 2024 Equity volatility, EBITDA volatility 25.0 % Operational leverage ratio 65.0 % Revenue volatility 10.0 % Revenue/stock price correlation 45.0 % EBITDA/stock price correlation 25.0 % Revenue discount rate 9.21 % Dividend yield 0.0 % The following table presents the unobservable inputs of the earnout liability for earnout shares based on the Company’s stock price: Amount Term (years) 5.8 Volatility 40.0 % Risk-free rate 3.8 % Dividend yield 0.0 % Current stock price 12.30 The following table summarizes the activity for the Company’s Level 3 instruments measured at fair value on a recurring basis (in thousands): Earnout Liabilities Balance as of December 31, 2022 $ — Issuances 143,228 Change in fair value 345,413 Balance as of December 31, 2023 488,641 There were no transfers between Level 1 and Level

Equity and Net Loss Per Share

Equity and Net Loss Per Share	3 Months Ended	12 Months Ended
	Mar. 31, 2024	Dec. 31, 2023
Equity and Net Loss Per Share [Abstract]
Equity and net loss per share	13. Authorized Capitalization The total amount of the Company’s authorized capital stock consists of (a) 650,000,000 shares of Common Stock, par value $0.0001 per share consisting of (i) 500,000,000 shares of Class A Common Stock, (ii) 150,000,000 shares of Class B Common Stock, and (b) 30,000,000 shares of preferred stock, par value $0.0001 per share, of which 12,000,000 shares are classified and designated as 8% Series A cumulative convertible preferred stock. Common Stock The rights of the holders of Class A Common Stock and Class B Common Stock have various terms, as follows: Each holder of common stock is entitled to one vote for each share of common stock held of record by such holder on all matters on which stockholders generally are entitled to vote. Shares of Class B Common Stock carry the same voting rights as shares of Class A Common Stock but have no economic terms. Class B Common Stock is exchangeable, along with common units of Falcon’s Opco, into Class A Common Stock. Preferred Stock There are no outstanding shares of preferred stock as of March 31, 2024 or December 31, 2023. The weighted average units outstanding for the three months ended March 31, 2024 used to determine the Company’s Net income per share reflects the following: (amounts in thousands, except number of shares and amount per share) For the period from December 31, 2023 to March 31, 2024 Numerator: Net income $ 114,024 Net income attributable to noncontrolling interests $ 96,855 Net income available to Class A common stockholders $ 17,169 Adjustment for dilutive earn out units at Falcon’s Beyond Global, LLC $ (3,083 ) Dilutive net income attributable to Class A common stockholders $ 14,086 Denominator: Weighted average Class A common stock outstanding – basic 9,021,520 Adjustment for dilutive Class A earnout shares 187,500 Weighted average Class A common stock outstanding – diluted 9,209,020 Net income per Class A common share – basic: 1.90 Net income per Class A common share – diluted: 1.53 The Company applies the treasury stock method to the Warrants and restricted stock units (“RSUs”), the contingently issuable shares method to the Earnout shares, and the if -converted -dilutive For the period from December 31, 2023 to March 31, 2024 Class A earnout shares 1,750,000 Class B earnout shares 68,250,000 Warrants to purchase common stock 5,198,420 RSUs 931,437	18. Authorized Capitalization The total amount of the Company’s authorized capital stock consists of (a) 650,000,000 Common Stock The rights of the holders of Class A Common Stock and Class B Common Stock have various terms, as follows: Each holder of Company Common Stock is entitled to one vote for each share of Company Common Stock held of record by such holder on all matters on which stockholders generally are entitled to vote. Shares of Pubco Class B Common Stock carry the same voting rights as shares of Pubco Class A Common Stock but have no economic terms. Class B Common Stock is exchangeable, along with common units of Falcon’s Beyond Global, LLC, into Class A Common Stock. Series A Cumulative Convertible Preferred Stock In connection with the Business Combination, the Company issued 656,415 Dividends on shares of Series A Preferred Stock are cumulative and accrue at the rate of 8.0% per annum from the Closing Date until such time as the shares are converted into Class A Common Stock. On November 6, 2023, all 656,415 -C In connection with the automatic conversion of the Series A Preferred Stock, each outstanding warrant is now exercisable for 1.034999 The weighted average shares outstanding for the year ended December 31, 2023 used to determine the Company’s Net loss per share reflects the following: For the period from October 6, 2023 to December 31, 2023 Numerator: Net income/(loss) (396,744 ) Net income/(loss) attributable to noncontrolling interests (349,139 ) Net income/(loss) available to Class A common stock (47,605 ) Denominator: Weighted average Class A common stock outstanding – basic and diluted 7,095,204 Net income/(loss) per Class A common share – basic and diluted: (6.71 ) The Company applies the treasury stock method to the Warrants and RSUs, the contingently issuable shares method to the Earnout shares, and the if -converted -dilutive For the period from October 6, 2023 to December 31, 2023 Earnout shares 1,937,500 Warrants to purchase common stock 5,205,769 RSUs 939,330

Stock Warrants

Stock Warrants	3 Months Ended	12 Months Ended
	Mar. 31, 2024	Dec. 31, 2023
Stock Warrants [Abstract]
Stock warrants	14. As of March 31, 2024, there are 5,380,360 warrants outstanding. 7,349 warrants were converted into Class A Common Stock during the three months ended March 31, 2024. The warrants do not meet the criteria for equity treatment under ASC 815. As such, the warrants are classified as liabilities and are adjusted to fair value at the end of each reporting period. The Company remeasures the fair value of the warrants based on their quoted market price. For the three months ended March 31, 2024, the Company recognized $0.2 million of gain related to the change in fair value of warrant liabilities, which is recognized in Change in fair value of warrant liabilities in the unaudited condensed consolidated statements of operations and comprehensive income (loss). The following table summarizes the Company’s outstanding common stock warrants as of March 31, 2024: Year of Issue Number of Shares Issuable Exercise Price Expiration Date Classification 2023 5,380,360 $ 11.50 Oct – 2028 Liability	19. Immediately following the closing of the Business Combination there were 8,440,641 warrants outstanding. The warrants do not meet the criteria for equity treatment under ASC 815. As such, the warrants are classified as liabilities and are adjusted to fair value at the end of each reporting period. The Company remeasures the fair value of the warrants based on their quoted market price. For the year ended December 31, 2023, the Company recognized $3.0 million of losses related to the change in fair value of warrant liabilities, which is recognized in Change in fair value of warrant liabilities in the consolidated statements of operations and comprehensive loss. The following table summarizes the Company’s outstanding common stock warrants as of December 31, 2023: Year of Issue Number of Shares Issuable Exercise Price Expiration Classification 2023 5,387,966 $ 11.50 Oct-2028 Liability

Earnouts

Earnouts	3 Months Ended	12 Months Ended
	Mar. 31, 2024	Dec. 31, 2023
Earnouts [Abstract]
Earnouts	15. At the closing of the Business Combination, the Company issued 1,937,500 Earnout Shares in the form of Class A Common Stock and 75,562,500 Earnout Shares in the form of Class B Common Stock. The Earnout Shares were placed into an escrow account for the benefit of certain holders pursuant to the Merger Agreement. Earnout Shares were deposited into escrow at the Closing and will be earned, released and delivered upon satisfaction of certain milestones related to the EBITDA of the Company and the gross revenue of the Company during periods between July 1, 2023 and December 31, 2024 and the volume weighted average closing sale price of the Company’s shares of Class A Common Stock during the five -year one -year six -year The Earnout Shares are classified as a liability and measured at fair value, with changes in fair value included in the unaudited condensed consolidated statements of operations and comprehensive income (loss). The fair value of the earnout liability was $370.0 million and $488.6 million as of March 31, 2024 and December 31, 2023, respectively. For the three months ended March 31, 2024, the Company recognized $118.6 million of gain related to the change in fair value of earnout liabilities included in Change in fair value of earnout liabilities in the unaudited condensed consolidated statement of operations and comprehensive income (loss). See Note 12 — Fair value measurement.	20. At the closing of the Business Combination, the Company issued 1,937,500 Earnout Shares in the form of Class A Common Stock and 75,562,500 Earnout Shares in the form of Class B Common Stock. The Earnout Shares were placed into an escrow account for the benefit of certain holders pursuant to the Merger Agreement. Earnout Shares were deposited into escrow at the Closing and will be earned, released and delivered upon satisfaction of certain milestones related to the Earnings Before Interest, Taxes, Depreciation and Amortization (“EBITDA”) of the Company and the gross revenue of the Company during periods between July 1, 2023 and December 31, 2024 and the volume weighted average closing sale price of the Company’s shares of Class A Common Stock during the five -year one -year six -year The Earnout Shares are classified as a liability and measured at fair value, with changes in fair value included in the consolidated statements of operations and comprehensive loss. As of December 31, 2023, the fair value of the earnout liability was $488.6 million. For the year ended December 31, 2023, the Company recognized $345.4 million of losses related to the change in fair value of earnout liabilities included in Change in fair value of earnout liabilities in the consolidated statements of operations and comprehensive loss. See Note 17 — Fair value measurement.

Share-Based Compensation

Share-Based Compensation	3 Months Ended	12 Months Ended
	Mar. 31, 2024	Dec. 31, 2023
Share-Based Compensation [Abstract]
Share-Based Compensation	16. -Based Compensation The Company adopted a share -based -based -employees The RSUs do not provide the grantee with an option to choose settlement in cash or stock. The holder of the RSU shall not be, nor have any of the rights or privileges of, a shareholder of the Company, including, without limitation, voting rights and rights to dividends, in respect to the RSUs and any shares underlying the RSUs and deliverable under the Plan unless and until such shares shall have been issued by the Company and held of record by such holder. A summary of the Plan’s RSUs award activity is as follows: Restricted Stock Units Nonvested at January 1, 2024 939,330 Granted — Forfeited 7,893 Vested — Nonvested at March 31, 2024 931,437 Vested at March 31, 2024 — The RSUs under the Plan will vest over a five -year -year Vesting Date RSU Vested (% of total) December 21, 2024 15.0 % December 21, 2025 17.5 % December 21, 2026 20.0 % December 21, 2027 22.5 % December 21, 2028 25.0 % The Company elected the straight -line -year The Company recognized stock -based	21. The Company adopted a share -based -employees The RSUs do not provide the grantee with an option to choose settlement in cash or stock. The holder of the RSU shall not be, nor have any of the rights or privileges of, a shareholder of the Company, including, without limitation, voting rights and rights to dividends, in respect to the RSUs and any shares underlying the RSUs and deliverable under the Plan unless and until such shares shall have been issued by the Company and held of record by such holder. A summary of the Plan’s RSUs award activity is as follows: Restricted Stock Units Nonvested at January 1, 2023 — Granted 939,330 Forfeited — Vested — Expired — Nonvested at December 31, 2023 939,330 Vested at December 31, 2023 — The RSUs under the Plan will vest over a five -year -year Vesting Date RSU Vested December 1, 2024 15 % December 1, 2025 17.5 % December 1, 2026 20 % December 1, 2027 22.5 % December 1, 2028 25 % The Company elected the straight -line -year The Company recognized stock -based

Subsequent events

Subsequent events	3 Months Ended	12 Months Ended
	Mar. 31, 2024	Dec. 31, 2023
Subsequent Events [Abstract]
Subsequent events	17. On April 16, 2024, QIC released the remaining $12.0 million of the $30.0 million investment to FCG upon the establishment of the employee retention and attraction incentive program. These funds can be used by FCG to fund its operations and growth and cannot be used to satisfy the commitments of other segments. Subsequent to March 31, 2024, Infinite Acquisitions has loaned an additional $0.2 million to the Company pursuant to the revolving credit arrangement. On May 10, 2024, shareholders owning Earnout Shares were notified of the Earnout Shares earned and forfeited for the 2023 performance awards, based on the issued Annual Report in the Form 10 -K	22. Following the Closing of the Business Combination through December 31, 2023, Infinite Acquisitions loaned the Company $6.8 million pursuant to its existing $10.0 million revolving credit arrangement. Subsequent to December 31, 2023, Infinite Acquisitions has loaned an additional $4.8 million to the Company pursuant to the revolving credit arrangement through April 26, 2024. The revolving credit arrangement is subject to an annual fixed interest rate of 2.75% and matures in December 2026. In April 2024, the Predecessor entered into a term loan agreement with Katmandu Ventures, LLC (“Katmandu Ventures”), a greater than 10% shareholder of the Company, pursuant to which Katmandu Ventures made a loan to the Predecessor in the principal amount of approximately $7.2 million, and a term loan agreement with Universal Kat Holdings, LLC (“Universal Kat”), pursuant to which Universal Kat has made a loan to the Predecessor in the principal amount of approximately $1.3 million. Such term loans bear interest at a rate of 8.88% per annum, payable quarterly in arrears, and will mature on March 31, 2025. Approximately $5.4 million of the proceeds of the term loans was used to repay a portion of the outstanding loans under the Infinite Acquisitions revolving credit arrangement. On March 27, 2024, the Company received a formal complaint related to breach of a contract with Guggenheim Securities. Guggenheim Securities claims that the Company owes transaction fees and expenses of $9,556,512.70, in addition to anticipatory repudiation of an additional $1,500,000.00. The Company anticipates payment of the full amount to Guggenheim Securities and has accrued the entire $11.1 million as of December 31, 2023. On April 16, 2024, QIC released the remaining $12.0 million of the $30.0 million investment to FCG upon the establishment of the employee retention and attraction incentive program. These funds can be used by FCG to fund its operations and growth and cannot be used to satisfy the commitments of other segments. On March 7, 2024, Sierra Parima’s Katmandu Park in Punta Cana, Dominican Republic (“Katmandu Park”) was closed to visitors. The closure follows financial, operational, and infrastructure challenges at the Katmandu Park and a recent shift in the Company’s strategic focus. As of December 31, 2023 the Company fully impaired its investment in Sierra Parima. See Note 8 — Investments and advances to equity method investments.

Accounting Policies, by Policy

Accounting Policies, by Policy (Policies)	3 Months Ended	12 Months Ended
	Mar. 31, 2024	Dec. 31, 2023
Summary of Significant Accounting Policies [Abstract]
Use of estimates		Use of estimates The preparation of consolidated financial statements in conformity with U.S. GAAP requires management to make estimates and assumptions that affect the reported amounts of assets and liabilities, disclosures of contingent assets and liabilities as of the date of the consolidated financial statements, and the reported amounts of revenues and expenses during the reporting periods. The Company has prepared the estimates using the most current and best available information that are considered reasonable under the circumstances. However, actual results may differ materially from those estimates. Accounting policies subject to estimates include, but are not limited to, inputs used to recognize revenue over time, inventory valuation, fair value of assets and liabilities acquired in relation to a business combination, deferred tax valuation allowances, the valuation and impairment testing of goodwill and investments in equity method investments, and the valuation of warrant and earnout liabilities.
Cash and cash equivalents		Cash and cash equivalents The Company considers all highly liquid instruments with an original maturity of three months or less as cash equivalents.
Inventories		Inventories Inventories consist of theme park ride vehicles that are valued at the lower of cost or net realizable value. Cost is calculated on a first -in -out its inventories for obsolescence and any such inventories are written down to net realizable value. All inventory was deconsolidated with FCG as of July 27, 2023. Additionally, the Company wrote down all inventory as of December 31, 2023. There were no adjustments to net realizable value of inventories as of December 31, 2022.
Property and equipment, net		Property and equipment, net Property and equipment is stated at historical cost, net of accumulated depreciation and impairment losses. Expenditures that materially increase the life of the assets are capitalized. Routine repairs and maintenance are expensed as incurred. When an item is retired or sold, the cost and applicable accumulated depreciation are removed, and any resulting gain or loss is recognized in the consolidated statements of operations and comprehensive loss. Depreciation is calculated on a straight -line Equipment 3 – 5 years Furniture 7 years Leasehold improvements Lesser of lease term or asset life
Leases		Leases The Company evaluates leases at the commencement of the lease to determine the classification as an operating or finance lease. A right -of-use -line
Deferred transaction costs		Deferred transaction costs Costs incurred in connection with preparation for the Business Combination were previously deferred. However, all transaction costs, including the balance previously deferred, have been expensed as of December 31, 2023 and are included in Transaction expenses, along with the transaction expenses previously including within Selling, general and administrative expense. Transaction expense is now stated separately in the consolidated statements of operations and comprehensive loss.
Goodwill and Intangible assets		Goodwill and Intangible assets Goodwill represents the excess of purchase consideration over the fair value of identifiable assets acquired and liabilities assumed when a business is acquired. The Company initially records its intangible assets at fair value. Definite lived intangible assets consist of customer relationships, trademarks, developed technology, and media content which are amortized over their estimated useful lives. See Note 7 — Intangible assets, net. Goodwill is not amortized, but instead reviewed for impairment at least annually during the fourth quarter, or more frequently if circumstances indicate that the value of goodwill may be impaired. The impairment analysis of goodwill is performed at the reporting unit level. A qualitative assessment is first conducted to determine whether it is more likely than not that the fair value of the applicable reporting unit exceeds the carrying value taking into consideration significant events, and changes in the overall business environment or macroeconomic conditions. If we conclude that it is more likely than not that the fair value of a reporting unit is less than its carrying value, then we perform a quantitative impairment test by comparing the fair value of a reporting unit with its carrying amount. We recognize an impairment on goodwill if the estimated fair value of a reporting unit is less than its carrying value, in an amount not to exceed the carrying value of the reporting unit’s goodwill. There was no goodwill impairment charges recognized during the years ended December 31, 2023 and 2022. As of December 31, 2023 the assets and liabilities of FCG, including goodwill which comprised the total goodwill balance of the Company, are no longer included within the Company’s consolidated balance sheet. The Company reviews definite lived intangible assets for impairment whenever events or changes in circumstances indicate that the carrying amount of such assets may not be recoverable. Recoverability of these amortizing intangible assets is determined by comparing the forecasted undiscounted net cash flows of the operation to which the assets relate to the carrying amount. If the operation is determined to be unable to recover the carrying amount of its assets, then the assets are written down to fair value. Fair value is determined based on discounted cash flows or appraised values, depending on the nature of the assets. There were $2.4 million in impairment losses recognized for definite lived intangible assets for the year ended December 31, 2023 comprised entirely of the impairment of the Company’s Ride Media Content asset. See the Ride Media Content policy below as well as Note 7 — Intangible assets, net. No Ride Media Content RMC consists of themed audio and visual content following a storyline that is displayed to guests while in the queue and during the ride. The same RMC can be deployed on rides of a similar nature. The Company earns a fixed annual fee for licensing the right to use the RMC to customers. In accordance with ASC 926 -20 Other Assets — Film Costs [Entertainment — Films] For RMC that is predominantly monetized on an individual basis, the Company uses a computation method to amortize capitalized production costs on the ratio of the RMC’s current period revenues to its estimated remaining ultimate revenue (i.e., the total revenue to be earned in the RMC’s remaining life cycle.) The RMC is typically licensed for a 10 -year Unamortized RMC costs are tested for impairment whenever events or changes in circumstances indicate that the fair value of the RMC may be less than its unamortized costs. If the carrying value of an individual RMC exceeds the estimated fair value, an impairment charge will be recorded in the amount of the difference. For content that is predominately monetized individually, the Company utilizes estimates including ultimate revenues and additional costs to be incurred (including marketing and distribution costs), in order to determine whether the carrying value of the RMC is impaired. The full value of the Company’s RMC asset has been impaired as of December 31, 2023. See Note 7 — Intangible assets, net. Owned RMC is presented as a noncurrent asset within Intangible assets, net. Amortization of RMC assets is primarily included in Depreciation and amortization expense in the consolidated statements of operations and comprehensive loss.
Recoverability of other long-lived assets		Recoverability of other long-lived assets The Company’s other long -lived -lived Company compares the estimated undiscounted cash flows generated by the asset or asset group to the current carrying value of the asset. If the undiscounted cash flows are less than the carrying value of the asset, then the asset is written down to fair value. There were no impairment losses recognized for other long -lived
Investments and advances to equity method investments		Investments and advances to equity method investments The Company uses the equity method to account for investments in corporate joint ventures when we have the ability to exercise significant influence over the operating decisions of the joint venture. Such investments are initially recorded at cost and subsequently adjusted for our proportionate share of the net earnings or loss of the investee, which is reported in Share of (gain) loss from equity method investments in the consolidated statements of operations and comprehensive loss. Dividends received, if any, from these joint ventures reduce the carrying amount of our investment. The Company monitors the equity method investments for impairment and records reductions in their carrying value if the carrying amount of an investment exceeds its fair value. An impairment charge is recorded when such impairment is deemed to be other -than-temporary -than-temporary -than-temporary
Revenue recognition		Revenue recognition Falcon’s Creative Group Based on the specific analysis of its contracts, the Company has determined that its contracts are subject to revenue recognition in accordance with ASC 606, Revenue from Contracts with Customers -step During step one of the five step model, the Company considers whether contracts should be combined or separated, and based on this assessment, the Company combines closely related contracts when all the applicable criteria are met. The combination of two or more contracts requires judgment in determining whether the intent of entering into the contracts was effectively to enter into a single contract, which should be combined to reflect an overall profit rate. Similarly, the Company may separate an arrangement, which may consist of a single contract or group of contracts, with varying rates of profitability, only if the applicable criteria are met. Judgment is involved in determining whether a group of contracts may be combined or separated based on how the arrangement and the related performance criteria were negotiated. The conclusion to combine a group of contracts or separate a contract could change the amount of revenue and gross profit recorded in a given period. A performance obligation is a promise in a contract to transfer a distinct good or service to the customer. A contract’s transaction price is allocated to each distinct performance obligation and recognized as revenue when the performance obligation is satisfied. The Company’s contracts with customers do not include a right of return relative to delivered products. In certain cases, contracts are modified to account for changes in the contract specifications or requirements. In most instances, contract modifications are accounted for as part of the existing contract. Certain contracts with customers have options for the customer to acquire additional goods or services. In most cases, the pricing of these options are reflective of the standalone selling price of the good or service. These options do not provide the customer with a material right and are accounted for only when the customer exercises the option to purchase the additional goods or services. If the option on the customer contract was not indicative of the standalone selling price of the good or service, the material right would be accounted for as a separate performance obligation. A significant portion of the Company’s revenue is derived from master planning and design contracts, media production contracts and turnkey attraction contracts. The Company accounts for a contract once it has approval and commitment from all parties, the rights and payment terms of the parties can be identified, the contract has commercial substance and the collectability of the consideration, or transaction price, is probable. Contracts are often subsequently modified to include changes in specifications or requirements, these changes are not accounted for until they meet the requirements noted above. Each promised good or service within a contract is accounted for separately under the guidance of ASC 606, if they are distinct. Promised goods or services not meeting the criteria for being a distinct performance obligation are bundled into a single performance obligation with other goods or services that together meet the criteria for being distinct. The appropriate allocation of the transaction price and recognition of revenue is then applied for the bundled performance obligation. The Company has concluded that its service contracts generally contain a single performance obligation given the interrelated nature of the activities which are significantly customized and not distinct within the context of the contract. Once the Company identifies the performance obligations, the Company determines the transaction price, which includes estimating the amount of variable consideration to be included in the transaction price, if any. The Company’s contracts generally do not contain credits, price concessions, or other types of potential variable consideration. Prices are fixed at contract inception and are not generally contingent on performance or any other criteria. The Company engages in long -term -term -price For long -term -to-cost -price Accounting for long -term -term monthly to assess the contract’s schedule, performance, technical matters and estimated cost at completion. Changes in estimates are applied retrospectively and when adjustments in estimated contract costs are identified, such revisions may result in current period adjustments to earnings applicable to performance in prior periods. On long -term -term Contract balances result from the timing of revenue recognized, billings and cash collections, and the generation of Contract assets and liabilities. Contract assets represent revenue recognized in excess of amounts invoiced to the customer and the right to payment is not subject to the passage of time. Contract liabilities are presented on the Company’s consolidated balance sheets and consist of billings in excess of revenues. Billings in excess of revenues represent milestone billing contracts where the billings of the contract exceed recognized revenues. Destinations Operations The principal sources of revenues for the Destinations Operations segment are resort and theme park management and incentive fees. Resort and theme park management and incentive fees are based on a percentage of revenues and profits, respectively earned by the theme parks during the corresponding period. See Note 3 — Revenue. Shared Services After FCG’s deconsolidation from the Company on July 27, 2023, the Company continues to provide various corporate shared service support to FCG. Fees related to these services are subject to revenue recognition in accordance with ASC 606. Digital media license revenue The Company enters into contracts with its customers to license the right to use digital ride media content (“RMC”) for a fixed fee. Revenue is recognized based on this amount at the point -in-time
Transaction expenses		Transaction expenses Transaction expenses are stated separately in the consolidated statements of operations and comprehensive loss. Transaction expenses include professional services expenditures directly related to business combinations, other investments, and disposals of other assets and liabilities that qualify as a business.
Selling, general and administrative expenses		Selling, general and administrative expenses Selling, general and administrative expenses include payroll, payroll taxes and benefits for non -project -based
Research and development expenses		Research and development expenses Research and development expenses primarily consist of related party vendor costs involved in research and development activities related to the development of new products. Research and development expenses are expensed in the period incurred.
Income taxes		Income taxes The Company is treated as a corporation for U.S. federal and state income tax purposes and is subject to U.S. federal and state income taxes, in addition to local and foreign income taxes, with respect to our allocable share of taxable income generated by Falcon’s Beyond Global, LLC. Falcon’s Beyond Global, LLC is treated as a partnership for U.S. federal income tax purposes and therefore is not subject to U.S. federal and state income taxes except for certain consolidated subsidiaries that are subject to taxation in foreign jurisdictions as a result of their entity classification for tax reporting purposes. The Company accounts for income taxes under the asset and liability method, which requires the recognition of deferred tax assets (“DTA”) and deferred tax liabilities (“DTL”) for the expected future tax consequences of events that have been included in the financial statements. Under this method, the Company determines DTAs and DTLs on the basis of the differences between the financial statement and tax bases of assets and liabilities by using enacted tax rates in effect for the year in which the differences are expected to reverse. The effect of a change in tax rates on DTAs and DTLs is recognized in income in the period that includes the enactment date. The Company recognizes DTAs to the extent that it is believed that these assets are more likely than not to be realized. In making such a determination, the Company considers all available positive and negative evidence, including future reversals of existing taxable temporary differences, projected future taxable income, tax -planning FBG records uncertain tax positions in accordance with ASC 740, Income Taxes (“ASC 740”) on the basis of a two -step -likely-than-not
Fair value measurement		Fair value measurement The Company accounts for certain of its financial assets and liabilities at fair value. The Company uses the following three -level -based -specific Level 1 Quoted prices for identical instruments in active markets. Level 2 — Quoted prices for similar instruments in active markets, quoted prices for similar instruments in markets that are not active; and model -derived Level 3 — Valuations derived from valuation techniques in which one or more significant inputs or value drivers are unobservable and include situations where there is little, if any, market activity for the asset or liability. Fair value focuses on an exit price and is defined as 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. When determining the fair value measurements for assets and liabilities which are required to be recorded at fair value, the Company considers the principal or most advantageous market in which the Company would transact and the market -based The carrying amounts of Cash and cash equivalents, Accounts receivables, Accounts payable and Accrued expenses and other current liabilities approximate fair value due to the short -term
Translation of foreign currencies		Translation of foreign currencies The functional currency for the Company’s foreign operations is the applicable local currency. The Company translates assets and liabilities of subsidiaries with a functional currency other than the U.S. dollar using the applicable exchange rate as of the consolidated balance sheet dates and the results of operations and cash flows at the average exchange rates during the corresponding reporting period. Gains and losses resulting from the translation of these foreign currencies into U.S. dollars are recorded in foreign currency translation adjustments in the consolidated statements of operations and comprehensive loss. Transactional gains and losses and the re -measurement -functional
Related party transactions		Related party transactions Related parties are comprised of i) parties which have the ability, directly or indirectly, to control or exercise significant influence over the other party in making financial and operating decisions, and ii) parties under common control. Transactions where there is a transfer of resources or obligations between related parties are disclosed or referenced in Note 11 — Related party transactions.
Net loss per share		Net loss per share Basic earnings per share of Class A common stock is computed by dividing net income attributable to the Company by the weighted average number of shares of Class A common stock outstanding during the period. Diluted earnings per share of Class A common stock is computed by dividing net income attributable to the Company, adjusted for the assumed exchange of all potentially dilutive securities by the weighted average number of shares of Class A common stock outstanding adjusted to give effect to potentially dilutive securities, to the extent their inclusion is dilutive to earnings per share.
Warrant liabilities		Warrant liabilities The Company accounts for warrants assumed in connection with the Business Combination (see Note 1 — Description of business and basis of presentation) in accordance with the guidance contained in ASC 815, Derivatives and Hedging -measurement The Company remeasures the fair value of the warrants based on the quoted market price of the warrants. For the year ended December 31, 2023, the Company recognized $3.0 million of losses related to the change in fair value of warrant liabilities, which is recognized in Change in fair value of warrant liabilities in the consolidated statements of operations and comprehensive loss. See Note 19 — Stock warrants.
Earnout Liability		Earnout Liability At the closing of the Business Combination, pursuant to the Merger Agreement, certain holders were entitled to receive up to a total of 1,937,500 and 75,562,500 contingent earnout shares (“Earnout Shares”) in the form of Class A and Class B common stock of the Company, respectively. The Earnout Shares were deposited into escrow at the Closing and are to be earned, released and delivered upon satisfaction of, or forfeited and canceled up on the failure of certain milestones. The Earnout Shares are classified as a liability and measured at fair value, with changes in fair value included in the consolidated statements of operations and comprehensive loss. See Note 17 — Fair value measurement and Note 20 — Earnouts.
Incentive Award Plan		Incentive Award Plan The Company maintains the 2023 Incentive Award Plan (the “Plan”) under which the Company issued grants of restricted stock units (“RSUs”) on December 21, 2023, to officers, directors, employees, and non -employees -year Compensation — Stock Compensation -line -line -Based
Recently issued accounting standards	Recently issued accounting standards New accounting standards adopted during the quarter ended March 31, 2024 None. Recently issued accounting standards not yet adopted as of March 31, 2024 In March 2024, the Financial Accounting Standards Board (“FASB”) issued Accounting Standards Update (“ASU”) 2024 -01 -10-15-3 -Stock -employees In March 2024, the Financial Accounting Standards Board (“FASB”) issued Accounting Standards Update (“ASU”) 2024 -02 -Amendments apply to all reporting entities within the scope of the affected accounting guidance. This update contains amendments to the Codification that remove references to various Concepts Statements. In most instances, the references are extraneous and not required to understand or apply the guidance. In other instances, the references were used in prior statements to provide guidance in certain topical areas. This ASU is effective for public business entities for fiscal years beginning after December 15, 2024. For all other entities, the amendments are effective for fiscal years beginning after December 15, 2025. Early adoption is permitted for both interim and annual financial statements that have not yet been issued or made available for issuance. The Company is evaluating the effect of this update on the Company’s financial statements.	Recently issued accounting standards New accounting standards adopted during the year ended December 31, 2023 In June 2016, the FASB issued Accounting Standards Update (“ASU”) No. 2016 -13 Financial Instruments — Credit Losses Measurement of Credit Losses on Financial Instruments Recently issued accounting standards not yet adopted as of December 31, 2023 On November 27, 2023, the Financial Accounting Standards Board (“FASB”) issued Accounting Standards Update (“ASU”) 2023 -07 a requirement for interim reporting. This ASU is effective for fiscal years beginning after December 15, 2023, and interim periods within fiscal years beginning after December 15, 2024. Early adoption is permitted. The Company is currently evaluating these new disclosure requirements. On December 14, 2023, the FASB issued Accounting Standards Update 2023 -09 -09 -09 -09
Concentration of credit risk	Concentration of credit risk Financial instruments which potentially subject the Company to concentrations of credit risk consist primarily of Cash and cash equivalents and Accounts receivable. The Company places its Cash and cash equivalents with financial institutions of high credit quality. At times, such amounts exceed federally insured limits. Management believes that no significant concentration of credit risk exists with respect to these cash balances because of its assessment of the creditworthiness and financial viability of the respective financial institutions. The Company provides credit to its customers located both inside and outside the United States in its normal course of business. Receivables are presented net of an allowance for credit losses based on the Company’s assessment of the collectability of customer accounts. The Company maintains an allowance that provides for an adequate reserve to cover estimated losses on receivables as well as contract assets. The Company determines the adequacy of the allowance by estimating the probability of loss based on the Company’s historical credit loss experience and taking into consideration current market conditions and supportable forecasts that affect the collectability of the reported amount. The Company regularly evaluates receivable and contract asset balances considering factors such as the customer’s creditworthiness, historical payment experience and the age of the outstanding balance. Changes to expected credit losses during the period are included in Credit loss expense in the Company’s unaudited condensed consolidated statements of operations and comprehensive income (loss). After concluding that a reserved accounts receivable is no longer collectible, the Company reduces both the gross receivable and the allowance for credit losses. The Falcon’s Creative Group segment has significant revenue concentration associated with a few customers. As of July 27, 2023 FCG was deconsolidated and accounted for as an equity method investment in the Company’s unaudited condensed consolidated financial statements. The Falcon’s Creative Group segment is now comprised of the Company’s retained equity method investment in FCG. See Deconsolidation of Falcon’s Creative Group, LLC under Note 1 — Description of business and basis of presentation and Note 4 — Investments and advances to equity method investments. FCG revenue continues to depend on one customer, QIC. FCG had one customer with revenues greater than 10% of total revenue, approximately $14.7 million for the three months ended March 31, 2024. The Company had one customer with revenues greater than 10% of total revenue, approximately $1.5 million for the three months ended March 31, 2024. Accounts receivable, net balances with this one customer totaled $1.8 million (100% of total Accounts receivable, net) as of March 31, 2024. The Company had two customers with revenue greater than 10% of total revenue, approximately $5.4 million for one customer and $3.2 million for the second customer, for the three months ended March 31, 2023.	Concentration of credit risk Financial instruments which potentially subject the Company to concentrations of credit risk consist primarily of Cash and cash equivalents, Accounts receivable and Contract Assets. The Company places its Cash and cash equivalents with financial institutions of high credit quality. At times, such amounts exceed federally insured limits. Management believes that no significant concentration of credit risk exists with respect to these cash balances because of its assessment of the creditworthiness and financial viability of the respective financial institutions. The Company provides credit to its customers located both inside and outside the United States in its normal course of business. Receivables are presented net of an allowance for credit losses based on the Company’s assessment of the collectability of customer accounts. The Company maintains an allowance that provides for an adequate reserve to cover estimated losses on receivables as well as contract assets. The Company determines the adequacy of the allowance by estimating the probability of loss based on the Company’s historical credit loss experience and taking into consideration current market conditions and supportable forecasts that affect the collectability of the reported amount. The Company regularly evaluates receivable and contract asset balances considering factors such as the customer’s credit worthiness, historical payment experience and the age of the outstanding balance. Changes to expected credit losses during the period are included in Credit loss expense in the Company’s consolidated statements of operations and comprehensive loss. After concluding that a reserved accounts receivable is no longer collectible, the Company reduces both the gross receivable and the allowance for credit losses. The Falcon’s Creative Group segment has significant revenue concentration associated with a few customers. As of July 27, 2023 FCG was deconsolidated and accounted for as an equity method investment in the Company’s consolidated financial statements. The Falcon’s Creative Group segment is now comprised of the Company’s retained equity method investment in FCG. See Deconsolidation of Falcon’s Creative Group, LLC under Note 1 — Description of business and basis of presentation and Note 8 — Investments and advances to equity method investments. The Company had three customers with revenues greater than 10% of total revenue, approximately $11.1 million for one customer, $3.6 million for the second customer, and $2.1 million for the third customer, for the year ended December 31, 2023. Accounts receivable, net balances with these three customers totaled $0.6 million (86% of total Accounts receivable, net) as of December 31, 2023. The Company has two customers with revenues greater than 10% of total revenue, approximately $8.9 million for one customer and $4.8 million for the second customer, for the year ended December 31, 2022. Accounts receivable, net balances with these two customers totaled $2.6 million (77% of total Accounts receivable, net) as of December 31, 2022.

Summary of Significant Accoun_2

Summary of Significant Accounting Policies (Tables)	12 Months Ended
	Dec. 31, 2023
Summary of Significant Accounting Policies [Abstract]
Schedule of Depreciation on Straight-line Basis	Depreciation is calculated on a straight -line Equipment 3 – 5 years Furniture 7 years Leasehold improvements Lesser of lease term or asset life

Revenue (Tables)

Revenue (Tables)	3 Months Ended	12 Months Ended
	Mar. 31, 2024	Dec. 31, 2023
Revenue [Abstract]
Schedule of Revenue for the Company	Disaggregated components of revenue for the Company for the three months ended March 31, 2024 and 2023 are as follows: Three months ended 2024 2023 Services transferred over time: Design and project management services $ — $ 5,916 Media production services — 75 Attraction hardware and turnkey sales — 1,874 Other 1,516 — Total revenue from services transferred over time $ 1,516 $ 7,865 Services transferred at a point in time: Digital media licenses — 1,329 Total revenue from services transferred at a point in time $ — $ 1,329 Total revenue $ 1,516 $ 9,194	Disaggregated components of revenue for the Company for the years ended December 31, 2023 and 2022 are as follows: Year ended December 31, 2023 2022 Services transferred over time: Design and project management services $ 10,555 $ 10,963 Media production services 1,773 392 Attraction hardware and turnkey sales 2,052 4,302 Other 2,533 293 Total revenue from services transferred over time $ 16,913 $ 15,950 Services transferred at a point in time: Digital media licenses 1,331 — Total revenue from services transferred at a point in time $ 1,331 $ — Total revenue $ 18,244 $ 15,950
Schedule of Accounts Receivable and Contract Balances	The following tables present the components of our Accounts receivable, net: As of March 31, December 31, Related party $ 1,794 $ 632 Other — 64 Total $ 1,794 $ 696	The following tables present the components of our Accounts receivable and contract balances: As of December 31, 2023 Related Other Total Accounts receivable, net $ 632 $ 64 $ 696 Contract assets — — — Contract liabilities — — — As of December 31, 2022 Related Other Total Accounts receivable, net $ 489 $ 2,820 $ 3,309 Contract assets 1,680 1,012 2,692 Contract liabilities (600 ) (696 ) (1,296 )
Schedule of Revenues Based on the Geographic Location	The following table presents revenues based on the geographic location of the Company’s customer contracts: Three months ended 2024 2023 Saudi Arabia $ — $ 5,621 Caribbean — 3,357 USA 1,516 74 Hong Kong — 126 Other — 16 Total revenue $ 1,516 $ 9,194	The following table presents revenues based on the geographic location of the Company’s customer contracts: Year ended December 31, 2023 2022 Saudi Arabia $ 11,358 $ 9,759 Caribbean 3,603 5,222 USA 2,160 93 Hong Kong 635 320 Other 488 556 Total revenue $ 18,244 $ 15,950

Other Current Assets (Tables)

Other Current Assets (Tables)	12 Months Ended
	Dec. 31, 2023
Other Current Assets [Abstract]
Schedule of Other Current Assets	Other current assets as of December 31, 2023 and 2022 consisted of the following: Year ended December 31, 2023 2022 Insurance prepaid assets $ 54 $ — Advance to Meliá Hotels International, S.A (See Note 11) 500 — Prepaid expenses — 824 Tax refund receivable 393 — Other 114 18 $ 1,061 $ 842

Property and Equipment, Net (Ta

Property and Equipment, Net (Tables)	12 Months Ended
	Dec. 31, 2023
Property and Equipment, Net [Abstract]
Schedule of Property and Equipment	Property and equipment as of December 31, 2023 and 2022 consisted of the following: Year ended December 31, 2023 2022 Equipment $ 19 $ 1,139 Furniture 13 169 Leasehold improvements — 83 32 1,391 Accumulated depreciation (9 ) (589 ) $ 23 $ 802

Leases (Tables)

Leases (Tables)	12 Months Ended
	Dec. 31, 2023
Leases [Abstract]
Schedule of ROU Assets and Lease Liabilities	The following table presents the amounts of ROU assets and lease liabilities as of December 31, 2023 and 2022: As of December 31, 2023 As of December 31, 2022 Related party Other Total Related party Other Total Right-of-use assets: Operating $ — $ — $ — $ 709 $ 294 $ 1,003 Finance — — — 570 12 582 Total right-of-use assets $ — $ — $ — $ 1,279 $ 306 $ 1,585 Lease liabilities Current: Operating (1) $ — $ — $ — $ 35 $ 121 $ 156 Finance (2) — — — 88 5 93 Total current — — — 123 126 249 Non-current: Operating — — — 675 174 849 Finance (3) — — — 1,001 5 1,006 Total non-current — — — 1,676 179 1,855 Total lease liabilities $ — $ — $ — $ 1,799 $ 305 $ 2,104 (1) (2) -term (3) -term
Schedule of Lease Expense in the Consolidated Statements of Operations and Comprehensive Loss	The components of lease expense in the consolidated statements of operations and comprehensive loss for the years ended December 31, 2023 and 2022 are as follows: Year ended December 31, 2023 Year ended December 31, 2022 Related party Other Total Related Party Other Total Operating lease expense $ 47 $ 191 $ 238 $ 81 $ 86 $ 167 Finance lease expense: Amortization of leased assets 39 9 48 61 28 89 Interest on lease liabilities 40 1 41 72 2 74 Total lease expense $ 126 $ 201 $ 327 $ 214 $ 116 $ 330
Schedule of Supplemental Cash Flow Information Related to Leases	Supplemental cash flow information related to leases for the years ended December 31, 2023 and 2022 is as follows: Year ended December 31, 2023 2022 Cash paid for amounts included in the measurement of lease liabilities: Operating cash outflows from operating leases $ 260 $ 162 Operating cash outflows from finance leases 41 74 Financing cash outflows from finance leases 65 111 Right-of-use assets obtained in exchange for lease liabilities: Operating leases 514 344 Finance leases 35 —
Schedule of Weighted-Average Remaining Lease Terms and Discount Rates	The weighted -average As of December 31, 2023 As of December 31, 2022 Weighted-average remaining lease term (Years) Operating leases — 10 Finance leases — 13.6 Weighted-average discount rate Operating leases — 6.90 % Finance leases — 6.39 %

Intangible Assets, Net (Tables)

Intangible Assets, Net (Tables)	12 Months Ended
	Dec. 31, 2023
Intangible Assets, Net [Abstract]
Schedule of Company’s Intangible Assets:	The following table presents the Company’s intangible assets: Customer relationships Tradenames and trademarks Developed technology Ride media content Total Cost: As of December 31, 2022 $ 1,100 $ 2,800 $ 1,500 $ 3,479 $ 8,879 Additions — — — 78 78 Deconsolidation of FCG 1,100 2,800 1,500 — 5,400 As of December 31, 2023 $ — $ — $ — $ 3,557 $ 3,557 Accumulated amortization and impairment: As of December 31, 2022 $ 183 $ 225 $ 167 $ — $ 575 Amortization expense 83 101 75 1,180 1,439 Impairment — — — 2,377 2,377 Deconsolidation of FCG 266 326 242 — 834 As of December 31, 2023 $ — $ — $ — $ 3,557 $ 3,557 Carrying amount: As of December 31, 2022 $ 917 $ 2,575 $ 1,333 $ 3,479 $ 8,304 As of December 31, 2023 $ — $ — $ — $ — $ —

Investments and Advances to E_2

Investments and Advances to Equity Method Investments (Tables)	3 Months Ended	12 Months Ended
	Mar. 31, 2024	Dec. 31, 2023
Investments and Advances to Equity Method Investments [Abstract]
Schedule of Investments and Advances to Equity Method Investments	Investments and advances to equity method investments as of March 31, 2024 and December 31, 2023 consisted of the following: As of March 31, December 31, FCG $ 31,463 $ 30,930 PDP 22,899 22,870 Karnival 6,930 6,843 $ 61,292 $ 60,643	Investments and advances to equity method investments as of December 31, 2023 and 2022 consisted of the following: As of December 31, 2023 2022 FCG $ 30,930 $ — PDP 22,870 23,688 Sierra Parima — 41,735 Karnival 6,843 6,556 $ 60,643 $ 71,979
Schedule of Share of Gain or (Loss) from Equity Method Investments	The Company’s share of gain or (loss) from equity method investments for the three months ended March 31, 2024, and 2023 comprised of: Three months ended 2024 2023 FCG (1) $ 533 $ — PDP 534 91 Sierra Parima — (1,372 ) Karnival 87 2 $ 1,154 $ (1,279 ) (1)	The Company’s share of gain or (loss) from equity method investments for the years ended December 31, 2023, and 2022 comprised of: Year ended December 31, 2023 2022 FCG (1) $ (8,145 ) $ — PDP (1,522 ) 3,229 Sierra Parima (43,073 ) (1,719 ) Karnival 288 3 $ (52,452 ) $ 1,513 (1)
Schedule of Balance Sheet Information	The following tables provide summarized balance sheet information for the Company’s equity method investments: As of March 31, 2024 FCG PDP Karnival Current assets $ 17,326 $ 10,330 $ 16,358 Non-current assets 29,630 84,704 1,822 Current liabilities 12,776 14,804 17,412 Non-current liabilities 9,247 34,435 - As of December 31, 2023 FCG PDP Sierra Parima Karnival Current assets $ 12,575 $ 8,283 $ 2,697 $ 16,030 Non-current assets 19,730 87,280 18,714 1,805 Current liabilities 7,375 14,048 62,070 (17,250 ) Non-current liabilities 1,801 35,777 9,973 —	The following tables provide summarized Balance Sheet information for the Company’s equity method investments: As of December 31, 2023 FCG PDP Sierra Parima Karnival Current assets $ 12,575 $ 8,283 $ 2,697 $ 16,030 Non-current assets 19,730 87,280 18,714 1,805 Current liabilities 7,375 14,048 62,070 (17,250 ) Non-current liabilities 1,801 35,777 9,973 — As of December 31, 2022 PDP Sierra Parima Karnival Current assets $ 9,216 $ 5,741 $ 13,102 Non-current assets 93,657 58,631 — Current liabilities 14,108 47,877 13,095 Non-current liabilities 41,389 9,155 —
Schedule of Related Party Balances		The following tables provide summarized related party balances of Sierra Parima and PDP: As of December 31, 2023 PDP Sierra (1) Assets $ 2,288 $ 2,230 Liabilities 1,685 57,438 As of December 31, 2022 PDP Sierra (1) Assets $ 2,050 $ 2,690 Liabilities 1,803 43,575 (1)
Schedule of Statements of Operations	The following tables provide summarized statements of operations for the Company’s equity method investments: Three months ended FCG (1) PDP Total revenues $ 14,927 $ 7,455 Income from operations 1,579 1,330 Net income 1,803 954 (1) Three months ended PDP Sierra Parima Total revenues $ 6,342 $ 234 Income (loss) from operations 505 (2,736 ) Net income (loss) 182 (2,744 )	The following tables provides summarized statements of operations for the Company’s equity method investments: Year ended December 31, 2023 FCG (1) PDP Sierra Parima Total revenues $ 8,033 $ 41,259 $ 2,639 Impairment of fixed assets — (5,427 ) (46,743 ) Income (loss) from operations (6,153 ) 153 (57,626 ) Net loss (6,034 ) (3,044 ) (57,970 ) (1) Year ended December 31, 2022 PDP Sierra Parima Total revenues $ 33,962 $ 226 Income (loss) from operations 2,540 (3,403 ) Net income (loss) 6,457 (3,438 )
Schedule of Related Party Activity	The following table provides FCG and PDP’s summarized related party activity for the three months ended March 31, 2024: Three months ended FCG (1) PDP Total revenues $ 14,756 $ 21 Total expenses 82 992 (1) Three months ended PDP Sierra Parima Total revenues $ 5 $ 122 Total expenses 859 423	The following tables provides Sierra Parima and PDP’s summarized related party activity: Year ended December 31, 2023 PDP Sierra Total revenues $ 168 $ 1,406 Total expenses 4,720 1,418 Year ended December 31, 2022 PDP Sierra Total revenues $ 889 $ 23 Total expenses 3,980 4,167
Schedule of Related Party Balances of FCG, Sierra Parima and PDP	The following tables provide summarized related party balances of FCG, Sierra Parima and PDP: As of March 31, 2024 FCG PDP Assets $ 2,420 $ 946 Liabilities 3,914 1,867 As of December 31, 2023 PDP FCG Sierra Parima Assets $ 2,288 $ 7,503 $ 2,230 Liabilities 1,685 3,384 57,438

Accrued Expenses and Other Cu_2

Accrued Expenses and Other Current Liabilities (Tables)	3 Months Ended	12 Months Ended
	Mar. 31, 2024	Dec. 31, 2023
Accrued Expenses and Other Current Liabilities [Abstract]
Schedule of Accrued Expenses and Other Current Liabilities	The Company’s Accrued expenses and other current liabilities consisted of: As of March 31, December 31, 2023 Audit and professional fees $ 17,294 $ 17,605 Excise tax payable on FAST II stock redemptions 2,211 2,211 Accrued payroll and related expenses 654 592 Accrued interest 63 9 Project-related accruals 50 — Other 469 423 $ 20,741 $ 20,840	The Company’s Accrued expenses and other current liabilities consisted of: Year ended December 31, 2023 2022 Audit and professional fees $ 17,605 $ 1,101 Excise tax payable on FAST II stock redemptions 2,211 — Accrued payroll and related expenses 592 781 Accrued interest 9 405 Project-related accruals — 888 Operating lease liabilities, current portion — 156 Accrued insurance premiums — 20 Other 423 638 $ 20,840 $ 3,989

Long-Term Debt and Borrowing _2

Long-Term Debt and Borrowing Arrangements (Tables)	3 Months Ended	12 Months Ended
	Mar. 31, 2024	Dec. 31, 2023
Long-Term Debt and Borrowing Arrangements [Abstract]
Schedule of Indebtedness	The Company’s indebtedness as of March 31, 2024 and December 31, 2023 consisted of the following: As of March 31, 2024 As of December 31, 2023 Amount Interest Rate Amount Interest Rate $10 million revolving credit arrangement – related party (due December 2026) $ 6,086 2.75 % $ 6,828 2.75 % €1.5 million term loan (due April 2026) 857 1.70 % 980 1.70 % $12.785 million term loan – related party 8,938 2.75 % 9,697 2.75 % €7 million term loan (due April 2027) 4,428 6.00 % 4,861 6.00 % $7.25 million term loan – related party 6,827 3.75 % 7,250 3.75 % $1.25 million term loan – (due March 31, 2025) 1,250 8.88 % — — $7.22 million term loan – related party 7,221 8.88 % — — 35,607 29,616 Less: Current portion of long-term debt and 15,131 6,651 $ 20,476 $ 22,965	The Company’s indebtedness as of December 31, 2023 and 2022 consisted of the following: 2023 2022 Amount Interest Rate Amount Interest Rate €2.5 million revolving credit arrangement (due December 2023, fully converted to Predecessor Financing Units in October 2023) $ — — $ 2,090 3.00 % $10 million revolving credit arrangement (due December 2026) ($6,828 and $629 outstanding with related party as of December 31, 2023 and December 31, 2022, respectively) 6,828 2.75 % 629 2.75 % €1.5 million term loan (due April 2026) 980 1.70 % 1,344 1.70 % $12.785 million term loan – related party (due December 2026) 9,697 2.75 % 12,786 2.75 % €7 million term loan (due April 2027) 4,861 6.00 % 5,972 2.88 % $7.25 million term loan – related party (due December 2027) 7,250 3.75 % 7,250 3.75 % $1.975 million term loan – related party (due December 2029, fully converted to Predecessor Financing Units in October 2023) — — 1,975 3.00 % Finance leases — — 1,099 6.39 % 29,616 33,145 Less: Current portion of long-term debt 6,651 7,408 $ 22,965 $ 25,737
Schedule of Outstanding Debt		The Company’s outstanding debt as of December 31, 2023 matures as follows: Within 1 year $ 6,651 Between 1 and 2 years 6,895 Between 2 and 3 years 13,592 Between 3 and 4 years 2,478 Total $ 29,616
Schedule of Related Party Revolving Credit Arrangements	As of March 31, 2024, the remaining commitment available under the Company’s related party revolving credit arrangements was the following: Available Capacity $10 million revolving credit arrangement (due December 2026) $ 3,914 $ 3,914	As of December 31, 2023, the remaining commitment available under the Company’s related party revolving credit arrangements was the following: Available Capacity $ 10 million revolving credit arrangement (due December 2026) $ 3,172 $ 3,172

Related Party Transactions (Tab

Related Party Transactions (Tables)	12 Months Ended
	Dec. 31, 2023
Related Party Transactions [Abstract]
Schedule of Allowance for Credit Loss Activity	The allowance for credit loss activity for the year ended December 31, 2023 and 2022 was as follows: For the year ended December 31 2023 2022 Beginning balance $ — $ — Credit loss expense 5,965 — Balance deconsolidated with FCG (3,878 ) — Ending balance $ 2,087 $ —

Income Taxes (Tables)

Income Taxes (Tables)	12 Months Ended
	Dec. 31, 2023
Income Taxes [Abstract]
Schedule of Income (Loss) Before Income Taxes	The Income (loss) before income taxes includes the following components (in thousands): For the year ended December 31 December 31, 2023 December 31, 2022 Income (loss) before income taxes United States $ (390,099 ) $ (18,311 ) Foreign (41,156 ) 883 Total (431,255 ) (17,428 )
Schedule of Income Tax Provision	The income tax provision consists of the following for the years ended December 31, 2023 and 2022: December 31, 2023 December 31, 2022 Current Federal $ (393 ) $ — State 94 — Foreign $ (26 ) Deferred Federal — — State — — Foreign — — Income tax provision $ (325 ) $ —
Schedule of Reconciliation	A reconciliation of the statutory federal income tax rate to the Company’s effective tax rate (benefit) is as follows for the years ended December 31, 2023 and 2022: December 31, 2023 December 31, 2022 Statutory federal income tax rate 21.00 % 21.0 % Noncontrolling Interests (18.68 )% (21.0 )% Valuation Allowance (2.72 )% (1.0 )% Effect of foreign operations 2.18 % 0.0 % Impairment (2.17 )% 0.0 % Other 0.47 % 1.0 % Effective tax rate 0.08 % 0.0 %
Schedule of Deferred Tax Assets	The Company’s net deferred tax assets are as follows as of December 31, 2023 and 2022: December 31, 2023 December 31, 2022 Deferred tax assets: Start-up/Organization costs $ 1,326 $ — Partnership Investment 36,004 — Net operating loss carryforwards 339 434 Other (152 ) 11 Total deferred tax assets 37,517 445 Valuation allowance (37,517 ) (445 ) Deferred tax asset, net of allowance $ — $ —

Segment Information (Tables)

Segment Information (Tables)	3 Months Ended	12 Months Ended
	Mar. 31, 2024	Dec. 31, 2023
Segment Information [Abstract]
Schdule of Reportable Segments Measure of Profit and Loss is Earnings Before Interest, Taxes, Foreign Exchange Gain (Loss)	Related party transactions for transactions between the Company’s wholly -owned Three months ended March 31, 2024 Falcon’s Creative Group Falcon’s Beyond Destinations Falcons Beyond Brands Intersegment eliminations Unallocated corporate overhead Total Destination Operations PDP Sierra Parima Revenue $ — $ (2 ) $ — $ — $ — $ — $ 1,518 $ 1,516 Share of gain or (loss) from equity method investments, excluding impairments 533 87 534 — — — — 1,154 Segment income (loss) from operations 533 (414 ) 534 — (663 ) — (4,148 ) (4,158 ) Depreciation and amortization expense (1 ) Gain (loss) of sale of assets (2 ) Share of equity method investee’s impairment of fixed assets — Interest expense (269 ) Interest income 3 Change in fair value of warrant liabilities 208 Change in fair value of earnout liabilities 118,615 Foreign exchange transaction gains (losses) (373 ) Income tax benefit 1 Net loss $ 114,024 Three months ended March 31, 2023 Falcon’s Creative Group Falcon’s Beyond Destinations Falcons Beyond Brands Intersegment eliminations Unallocated corporate overhead Total Destination Operations PDP Sierra Parima Revenue $ 8,002 $ — $ — $ — $ 1,477 $ (285 ) $ — $ 9,194 Share of gain or (loss) from equity method investments — 2 91 (1,372 ) — — — (1,279 ) Segment income (loss) from operations (413 ) (547 ) 91 (1,372 ) 129 (226 ) (6,501 ) (8,839 ) Depreciation and amortization expense (1,342 ) Interest expense (271 ) Foreign exchange transaction gain (loss) 599 Income tax benefit 3 Net loss $ (9,850 )	Related party transactions for transactions between the Company’s wholly -owned Year ended December 31, 2023 Falcon’s Creative Group Falcon’s Beyond Destinations Falcons Beyond Brands Intersegment eliminations Unallocated corporate overhead Total Destinations Operations PDP Sierra Parima Revenue $ 14,514 $ 481 $ — $ — $ 1,482 $ (279 ) $ 2,046 $ 18,244 Share of gain or (loss) from equity method investments, excluding impairments (6,024 ) 288 1,192 (5,614 ) — (2,140 ) — (12,298 ) Segment income (loss) from operations (10,577 ) (1,807 ) 1,192 (5,614 ) (4,015 ) (2,341 ) (42,342 ) (65,504 ) Depreciation and amortization expense (1,576 ) Gain on deconsolidation of FCG 27,402 Share of equity method investee’s impairment of fixed assets (26,084 ) Impairment of equity method investments (14,069 ) Impairment of intangible assets (2,377 ) Interest expense (1,124 ) Interest income 95 Change in fair value of warrant liabilities (2,972 ) Change in fair value of earnout liabilities (345,413 ) Foreign exchange transaction gains (losses) 367 Income tax benefit 325 Net loss $ (430,930 ) Year ended December 31, 2022 Falcon’s Creative Group Falcon’s Beyond Destinations Falcons Beyond Brands Intersegment eliminations Unallocated corporate overhead Total Destinations Operations PDP Sierra Parima Revenue $ 17,460 $ 293 $ — $ — $ — $ (1,803 ) $ $ 15,950 Share of gain or (loss) from equity method investments 3 3,229 (1,719 ) 1,513 Segment income (loss) from operations 698 (1,195 ) 3,229 (1,719 ) (3,699 ) (553 ) (11,852 ) (15,091 ) Depreciation and amortization expense (737 ) Interest expense (1,113 ) Other expense (9 ) Foreign exchange transaction loss (478 ) Net loss $ (17,428 )
Schdule of Identifiable Assets		Identifiable assets as of December 31, 2023 and December 31, 2022 are as follows: As of December 31, 2023 2022 Falcon’s Creative Group $ 30,930 $ 28,650 Destinations Operations 6,964 7,811 PDP 22,870 23,688 Sierra Parima — 41,562 Falcons Beyond Brands — 4,275 Unallocated corporate assets and intersegment eliminations 2,595 6,284 Total assets $ 63,359 $ 112,270

Fair Value Measurement (Tables)

Fair Value Measurement (Tables)	3 Months Ended	12 Months Ended
	Mar. 31, 2024	Dec. 31, 2023
Fair Value Measurement [Abstract]
Schedule of Company’s Assets and Liabilities Measured at Fair Value on a Recurring Basis	The following table provides information related to the Company’s assets and liabilities measured at fair value on a recurring basis as of March 31, 2024 and December 31, 2023: March 31, 2024 Level 1 Level 2 Level 3 Total Liabilities: Warrant liabilities $ 3,691 $ $ — $ 3,691 Earnout liabilities — 370,026 370,026 $ 3,691 $ $ 370,026 $ 373,717 December 31, 2023 Level 1 Level 2 Level 3 Total Liabilities: Warrant liabilities $ 3,904 $ $ $ 3,904 Earnout liabilities 488,641 488,641 $ 3,904 $ $ 488,641 $ 492,545	The following table provides information related to the Company’s assets and liabilities measured at fair value on a recurring basis as of December 31, 2023: December 31, 2023 Level 1 Level 2 Level 3 Total Liabilities: Warrant liabilities 3,904 3,904 Earnout liabilities 488,641 488,641 $ 3,904 $ $ 488,641 $ 492,545
Schedule of Unobservable Inputs of the Earnout Liability for Earnout Shares Based on Revenue and EBITDA Targets:	The following table presents the unobservable inputs of the earnout liability for earnout shares based on revenue and EBITDA targets: Amount Current stock price 10.25 Earnout period – beginning 7/1/2023 Earnout period – end 12/31/2024 Equity volatility, EBITDA volatility 25.0 % Operational leverage ratio 65.00 % Revenue volatility 10.00 % Revenue/stock price correlation 45.00 % EBITDA/stock price correlation 35.00 % Revenue discount rate 9.37 % Dividend yield 0.00 %	The following table presents the unobservable inputs of the earnout liability for earnout shares based on revenue and EBITDA targets: Amount Current stock price 12.30 Earnout period – beginning July 1, 2023 Earnout period – end December 31, 2024 Equity volatility, EBITDA volatility 25.0 % Operational leverage ratio 65.0 % Revenue volatility 10.0 % Revenue/stock price correlation 45.0 % EBITDA/stock price correlation 25.0 % Revenue discount rate 9.21 % Dividend yield 0.0 %
Schedule of Unobservable Inputs of the Earnout Liability for Earnout Shares Based on the Company’s Stock Price	The following table presents the unobservable inputs of the earnout liability for earnout shares based on the Company’s stock price: Amount Term (years) 5.5 Volatility 40.00 % Risk-free rate 4.16 % Dividend yield 0.00 % Current stock price 10.25	The following table presents the unobservable inputs of the earnout liability for earnout shares based on the Company’s stock price: Amount Term (years) 5.8 Volatility 40.0 % Risk-free rate 3.8 % Dividend yield 0.0 % Current stock price 12.30
Schedule of Summarizes the Activity for the Company’s Level 3 Instruments Measured at Fair Value on a Recurring Basis	The following table summarizes the activity for the Company’s Level 3 instruments measured at fair value on a recurring basis (in thousands): Earnout Liabilities Balance as of December 31, 2023 $ 488,641 Issuances — Change in fair value (118,615 ) Balance as of March 31, 2024 $ 370,026	The following table summarizes the activity for the Company’s Level 3 instruments measured at fair value on a recurring basis (in thousands): Earnout Liabilities Balance as of December 31, 2022 $ — Issuances 143,228 Change in fair value 345,413 Balance as of December 31, 2023 488,641

Equity and Net Loss Per Share (

Equity and Net Loss Per Share (Tables)	3 Months Ended	12 Months Ended
	Mar. 31, 2024	Dec. 31, 2023
Equity and Net Loss Per Share [Abstract]
Schedule of Weighted Average Shares Outstanding	The weighted average units outstanding for the three months ended March 31, 2024 used to determine the Company’s Net income per share reflects the following: (amounts in thousands, except number of shares and amount per share) For the period from December 31, 2023 to March 31, 2024 Numerator: Net income $ 114,024 Net income attributable to noncontrolling interests $ 96,855 Net income available to Class A common stockholders $ 17,169 Adjustment for dilutive earn out units at Falcon’s Beyond Global, LLC $ (3,083 ) Dilutive net income attributable to Class A common stockholders $ 14,086 Denominator: Weighted average Class A common stock outstanding – basic 9,021,520 Adjustment for dilutive Class A earnout shares 187,500 Weighted average Class A common stock outstanding – diluted 9,209,020 Net income per Class A common share – basic: 1.90 Net income per Class A common share – diluted: 1.53	The weighted average shares outstanding for the year ended December 31, 2023 used to determine the Company’s Net loss per share reflects the following: For the period from October 6, 2023 to December 31, 2023 Numerator: Net income/(loss) (396,744 ) Net income/(loss) attributable to noncontrolling interests (349,139 ) Net income/(loss) available to Class A common stock (47,605 ) Denominator: Weighted average Class A common stock outstanding – basic and diluted 7,095,204 Net income/(loss) per Class A common share – basic and diluted: (6.71 )
Schedule of Treasury Stock Method to the Warrants and RSUs	The following securities were not included in the computation because the effect would be anti -dilutive For the period from December 31, 2023 to March 31, 2024 Class A earnout shares 1,750,000 Class B earnout shares 68,250,000 Warrants to purchase common stock 5,198,420 RSUs 931,437	The following securities were not included in the computation because the effect would be anti -dilutive For the period from October 6, 2023 to December 31, 2023 Earnout shares 1,937,500 Warrants to purchase common stock 5,205,769 RSUs 939,330

Stock Warrants (Tables)

Stock Warrants (Tables)	3 Months Ended	12 Months Ended
	Mar. 31, 2024	Dec. 31, 2023
Stock Warrants [Abstract]
Schedule of Outstanding Common Stock Warrants	The following table summarizes the Company’s outstanding common stock warrants as of March 31, 2024: Year of Issue Number of Shares Issuable Exercise Price Expiration Date Classification 2023 5,380,360 $ 11.50 Oct – 2028 Liability	The following table summarizes the Company’s outstanding common stock warrants as of December 31, 2023: Year of Issue Number of Shares Issuable Exercise Price Expiration Classification 2023 5,387,966 $ 11.50 Oct-2028 Liability

Share-Based Compensation (Table

Share-Based Compensation (Tables)	3 Months Ended	12 Months Ended
	Mar. 31, 2024	Dec. 31, 2023
Share-Based Compensation [Abstract]
Schedule of RSUs Award Activity		A summary of the Plan’s RSUs award activity is as follows: Restricted Stock Units Nonvested at January 1, 2023 — Granted 939,330 Forfeited — Vested — Expired — Nonvested at December 31, 2023 939,330 Vested at December 31, 2023 —
Schedule of Plan’s RSUs Vesting	The fair value of these RSUs is estimated based on the fair value of the Company’s common stock on the date of grant using the closing price on the day of grant. A summary of the Plan’s RSUs vesting schedule is as follows: Vesting Date RSU Vested (% of total) December 21, 2024 15.0 % December 21, 2025 17.5 % December 21, 2026 20.0 % December 21, 2027 22.5 % December 21, 2028 25.0 %	The fair value of these RSUs is estimated based on the fair value of the Company’s common stock on the date of grant using the closing price on the day of grant. A summary of the Plan’s RSUs vesting schedule is as follows: Vesting Date RSU Vested December 1, 2024 15 % December 1, 2025 17.5 % December 1, 2026 20 % December 1, 2027 22.5 % December 1, 2028 25 %
Schedule of RSUs Award Activity	A summary of the Plan’s RSUs award activity is as follows: Restricted Stock Units Nonvested at January 1, 2024 939,330 Granted — Forfeited 7,893 Vested — Nonvested at March 31, 2024 931,437 Vested at March 31, 2024 —

Description of Business and B_2

Description of Business and Basis of Presentation (Details) - USD ($) $ / shares in Units, $ in Thousands			3 Months Ended		12 Months Ended
	Nov. 06, 2023	Jul. 27, 2023	Mar. 31, 2024	Mar. 31, 2023	Dec. 31, 2023	Dec. 31, 2022	Apr. 30, 2024
Description of Business and Basis of Presentation [Line Items]
Net cash proceeds			$ 6,400		$ 1,000
Transaction costs			$ 15,700		1,300
Predecessor transaction costs					1,600
Transaction costs					6,400	$ 15,700
Infinite acquisitions					$ 4,800
Warrants outstanding (in Shares)			5,380,360		8,440,641
Conversion rate (in Dollars per share)	$ 0.90909
Warrant exercisable (in Dollars per share)					$ 1.034999
Collections contributed percentage			100%		100%
Loss from operation			$ (5,313)	$ (8,902)	$ (57,158)	(17,341)
Accumulated deficit			(51,425)		(68,594)	(24,147)
Cash flows from operating activities			(3,768)	(6,498)	(23,422)	$ (19,290)
Payment received		$ 18,000
Reimbursement amount		500	500		500
Capital deficiency			(191,600)		(212,000)
Earn out liability			155,300		183,100
Additional debt borrowed			15,100		6,700
Strategic Investment		30,000
FCG received a closing payment			17,500		17,500
Redemption amount			$ 30,000		$ 30,000
Annual compounding preferred return			9%		9%
Receivable balances					$ 4,000
Investment ratio			65%		65%
Credit loss expense				$ 300
Pro-rata			25%
National exchange treehouse [Member]
Description of Business and Basis of Presentation [Line Items]
Exchange membership interests			33.33%		33.33%
Katmandu exchange [Member]
Description of Business and Basis of Presentation [Line Items]
Exchange membership interests			66.67%		66.67%
Liability [Member]
Description of Business and Basis of Presentation [Line Items]
Loss from operation			$ (5,300)		$ (57,200)
Accumulated deficit					$ 68,600
Equity Method Investments [Member]
Description of Business and Basis of Presentation [Line Items]
Cash flows from operating activities			$ 3,800
Investment ratio			20%
Magpuri Revocable Trust [Member]
Description of Business and Basis of Presentation [Line Items]
ownership interests percentage			100%		100%
QIC, Holding [Member]
Description of Business and Basis of Presentation [Line Items]
ownership interests percentage			25%		25%
QIC Delaware, Inc. [Member]
Description of Business and Basis of Presentation [Line Items]
Payment received		$ 17,500
Investment amount					$ 30,000
Qiddiya Investment Company [Member]
Description of Business and Basis of Presentation [Line Items]
Investment amount					12,000
Falcon’s Creative Group, LLC [Member]
Description of Business and Basis of Presentation [Line Items]
Investment amount					$ 12,000
Pro-rata			75%
Series A Preferred Stock [Member]
Description of Business and Basis of Presentation [Line Items]
Aggregate shares (in Shares)					475,000
Preferred Stock outstanding (in Shares)					656,415
Shares converted (in Shares)	656,415
Class A Common Stock [Member]
Description of Business and Basis of Presentation [Line Items]
Aggregate shares (in Shares)	596,671
Shares issued (in Shares)			2,000,000		0.580454
Warrant exercisable (in Dollars per share)	$ 1.034999
Class A Common Stock [Member] | Pubco Warrants [Member]
Description of Business and Basis of Presentation [Line Items]
Common stock outstanding (in Shares)					6,048,519
Common Class B [Member] | Pubco Warrants [Member]
Description of Business and Basis of Presentation [Line Items]
Common stock outstanding (in Shares)					52,034,117
Preferred Stock [Member]
Description of Business and Basis of Presentation [Line Items]
Shares issued (in Shares)					0.5
Forecast [Member] | Qiddiya Investment Company [Member]
Description of Business and Basis of Presentation [Line Items]
Investment amount							$ 12,000
Forecast [Member] | Falcon’s Creative Group, LLC [Member]
Description of Business and Basis of Presentation [Line Items]
Investment amount							$ 12,000
Preferred Stock [Member] | QIC, Holding [Member]
Description of Business and Basis of Presentation [Line Items]
ownership interests percentage			75%		75%

Summary of Significant Accoun_3

Summary of Significant Accounting Policies (Details)	3 Months Ended			12 Months Ended
	Mar. 31, 2024 USD ($)	Dec. 31, 2023 USD ($) shares	Mar. 31, 2023 USD ($)	Dec. 31, 2023 USD ($) shares	Dec. 31, 2022 USD ($)
Summary of Significant Accounting Policies [Line Items]
Net realizable value of inventories					$ 0
Impairment losses for intangible assets				$ 2,377,000
Fixed annual fee term				10 years
Other long-lived assets impairment losses				$ 0	0
Equity method investments in impairment				$ 14,100,000	$ 0
Tax benefit rate	0%		0.03%	(0.08%)	0%
Change in fair value of warrant liabilities	$ (118,615,000)			$ 345,413,000
Earnout shares (in Shares) | shares		1,937,500
Reconciling percentage				5%
Total revenue	$ 1,516,000		$ 9,194,000	$ 18,244,000	$ 15,950,000
Warrant [Member]
Summary of Significant Accounting Policies [Line Items]
Change in fair value of warrant liabilities				$ 3,000,000
Falcon’s Creative Group [Member]
Summary of Significant Accounting Policies [Line Items]
Number of customers	1
Total revenue	$ 14,700,000
Pubco [Member]
Summary of Significant Accounting Policies [Line Items]
Tax benefit rate				50%
Two Customers [Member]
Summary of Significant Accounting Policies [Line Items]
Total revenue percentage		10%		10%	10%
Two Customers [Member] | Revenue Benchmark [Member]
Summary of Significant Accounting Policies [Line Items]
Total revenue			3,200,000
One Customer [Member]
Summary of Significant Accounting Policies [Line Items]
Total revenue		$ 11,100,000		$ 11,100,000	$ 8,900,000
Accounts receivable, net	$ 1,800,000
Number of customers	1
Total revenue	$ 1.5		$ 5,400,000
One Customer [Member] | Customer Concentration Risk [Member] | Revenue Benchmark [Member]
Summary of Significant Accounting Policies [Line Items]
Concentration risk, percentage	10%		10%
One Customer [Member] | Customer Concentration Risk [Member] | Accounts Receivable [Member]
Summary of Significant Accounting Policies [Line Items]
Concentration risk, percentage	100%
One Customer [Member] | Customer Concentration Risk [Member] | Falcon’s Creative Group [Member] | Revenue Benchmark [Member]
Summary of Significant Accounting Policies [Line Items]
Concentration risk, percentage	10%
Second Customer [Member]
Summary of Significant Accounting Policies [Line Items]
Total revenue		3,600,000		3,600,000	4,800,000
Third Customer [Member]
Summary of Significant Accounting Policies [Line Items]
Total revenue		2,100,000		2,100,000
Three Customers [Member]
Summary of Significant Accounting Policies [Line Items]
Accounts receivable, net		$ 600,000		$ 600,000	$ 2,600,000
Accounts receivable, net percentage		86%		86%	77%
Class A Common Stock [Member]
Summary of Significant Accounting Policies [Line Items]
Earnout shares (in Shares) | shares				1,937,500
Class A Common Stock [Member] | 2023 Incentive Plan [Member]
Summary of Significant Accounting Policies [Line Items]
Common stock, capital shares reserved (in Shares) | shares		939,330		939,330
Class B Common Stock [Member]
Summary of Significant Accounting Policies [Line Items]
Earnout shares (in Shares) | shares				75,562,500

Summary of Significant Accoun_4

Summary of Significant Accounting Policies (Details) - Schedule of Depreciation on Straight-line Basis	12 Months Ended
	Dec. 31, 2023
Schedule of Depreciation on Straight-line Basis [Line Items]
Leasehold improvements	Lesser of lease term or asset life
Furniture [Member]
Schedule of Depreciation on Straight-line Basis [Line Items]
Estimated useful life of asset	7 years
Minimum [Member] | Equipment [Member]
Schedule of Depreciation on Straight-line Basis [Line Items]
Estimated useful life of asset	3 years
Maximum [Member] | Equipment [Member]
Schedule of Depreciation on Straight-line Basis [Line Items]
Estimated useful life of asset	5 years

Revenue (Details)

Revenue (Details) - USD ($) $ in Millions	3 Months Ended	12 Months Ended
	Mar. 31, 2024	Dec. 31, 2023	Dec. 31, 2022	Mar. 31, 2023	Mar. 31, 2022
Revenue [Abstract]
Equity method investments	$ 1.5	$ 6.8	$ 5.8	$ 3.5
Related party revenues	$ 1.5	2.1
Contract liability		1.2	2.5
Destinations operations		$ 0.5	$ 0.3
Contract liability					$ 1.1

Revenue (Details) - Schedule of

Revenue (Details) - Schedule of Revenue for the Company - USD ($) $ in Thousands	3 Months Ended		12 Months Ended
	Mar. 31, 2024	Mar. 31, 2023	Dec. 31, 2023	Dec. 31, 2022
Services transferred over time:
Design and project management services		$ 5,916	$ 10,555	$ 10,963
Media production services		75	1,773	392
Attraction hardware and turnkey sales			2,052	4,302
Other			2,533	293
Total revenue from services transferred over time	1,516	7,865	16,913	15,950
Services transferred at a point in time:
Digital media licenses		1,329	1,331
Total revenue from services transferred at a point in time		1,329	1,331
Total revenue	$ 1,516	$ 9,194	$ 18,244	$ 15,950

Revenue (Details) - Schedule _2

Revenue (Details) - Schedule of Accounts Receivable and Contract Balances - USD ($) $ in Thousands	Mar. 31, 2024	Dec. 31, 2023	Dec. 31, 2022
Schedule of Accounts Receivable and Contract Balances [Line Items]
Accounts receivable, net	$ 1,794	$ 696	$ 3,309
Contract assets			2,692
Contract liabilities			(1,296)
Related Party [Member]
Schedule of Accounts Receivable and Contract Balances [Line Items]
Accounts receivable, net		632	489
Contract assets			1,680
Contract liabilities			(600)
Other Related Party [Member]
Schedule of Accounts Receivable and Contract Balances [Line Items]
Accounts receivable, net		64	2,820
Contract assets			1,012
Contract liabilities			$ (696)

Revenue (Details) - Schedule _3

Revenue (Details) - Schedule of Revenues Based on the Geographic Location - USD ($) $ in Thousands	3 Months Ended		12 Months Ended
	Mar. 31, 2024	Mar. 31, 2023	Dec. 31, 2023	Dec. 31, 2022
Schedule of Revenues Based on the Geographic Location [Line Items]
Total revenue	$ 1,516	$ 9,194	$ 18,244	$ 15,950
Saudi Arabia [Member]
Schedule of Revenues Based on the Geographic Location [Line Items]
Total revenue		5,621	11,358	9,759
Caribbean [Member]
Schedule of Revenues Based on the Geographic Location [Line Items]
Total revenue		3,357	3,603	5,222
USA [Member]
Schedule of Revenues Based on the Geographic Location [Line Items]
Total revenue	1,516	74	2,160	93
Hong Kong [Member]
Schedule of Revenues Based on the Geographic Location [Line Items]
Total revenue		126	635	320
Other [Member]
Schedule of Revenues Based on the Geographic Location [Line Items]
Total revenue		$ 16	$ 488	$ 556

Other Current Assets (Details)

Other Current Assets (Details) - Schedule of Other Current Assets - USD ($) $ in Thousands	Mar. 31, 2024	Dec. 31, 2023	Dec. 31, 2022
Other Current Assets [Abstract]
Insurance prepaid assets		$ 54
Advance to Meliá Hotels International, S.A (See Note 11)		500
Prepaid expenses			824
Tax refund receivable		393
Other		114	18
Total	$ 3,303	$ 1,061	$ 842

Property and Equipment, Net (De

Property and Equipment, Net (Details) - USD ($) $ in Millions	12 Months Ended
	Dec. 31, 2023	Dec. 31, 2022	Jul. 27, 2023
Property and Equipment, Net [Line Items]
Depreciation	$ 0.1	$ 0.3
Falcon’s Creative Group [Member]
Property and Equipment, Net [Line Items]
Gross assets			$ 1.7
Accumulated depreciation			$ 0.7

Property and Equipment, Net (_2

Property and Equipment, Net (Details) - Schedule of Property and Equipment - USD ($) $ in Thousands	Mar. 31, 2024	Dec. 31, 2023	Dec. 31, 2022
Schedule of Property and Equipment [Line Items]
Property and equipment, gross		$ 32	$ 1,391
Accumulated depreciation		(9)	(589)
Total property and equipment, net	$ 22	23	802
Equipment [Member]
Schedule of Property and Equipment [Line Items]
Property and equipment, gross		19	1,139
Furniture [Member]
Schedule of Property and Equipment [Line Items]
Property and equipment, gross		13	169
Leasehold improvements [Member]
Schedule of Property and Equipment [Line Items]
Property and equipment, gross			$ 83

Leases (Details)

Leases (Details) - USD ($) $ in Thousands	Dec. 31, 2023	Dec. 31, 2022
Leases [Abstract]
Accumulated amortization of finance lease assets	$ 0	$ 154

Leases (Details) - Schedule of

Leases (Details) - Schedule of ROU Assets and Lease Liabilities - USD ($) $ in Thousands		Dec. 31, 2023	Dec. 31, 2022
Right-of-use assets:
Operating			$ 1,003
Finance			582
Total right-of-use assets			1,585
Current:
Operating	[1]		156
Finance	[2]		93
Total current			249
Non-current:
Operating			849
Finance	[3]		1,006
Total non-current			1,855
Total lease liabilities			2,104
Related party [Member]
Right-of-use assets:
Operating			709
Finance			570
Total right-of-use assets			1,279
Current:
Operating	[1]		35
Finance	[2]		88
Total current			123
Non-current:
Operating			675
Finance	[3]		1,001
Total non-current			1,676
Total lease liabilities			1,799
Other [Member]
Right-of-use assets:
Operating			294
Finance			12
Total right-of-use assets			306
Current:
Operating	[1]		121
Finance	[2]		5
Total current			126
Non-current:
Operating			174
Finance	[3]		5
Total non-current			179
Total lease liabilities			$ 305
[1]Included in Accrued expenses and other current liabilities[2]Included in current portion of Long -term -term

Leases (Details) - Schedule o_2

Leases (Details) - Schedule of Lease Expense in the Consolidated Statements of Operations and Comprehensive Loss - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2023	Dec. 31, 2022
Schedule of Lease Expense in the Consolidated Statements of Operations and Comprehensive Loss [Line Items]
Operating lease expense	$ 238	$ 167
Finance lease expense:
Amortization of leased assets	48	89
Interest on lease liabilities	41	74
Total lease expense	327	330
Related party [Member]
Schedule of Lease Expense in the Consolidated Statements of Operations and Comprehensive Loss [Line Items]
Operating lease expense	47	81
Finance lease expense:
Amortization of leased assets	39	61
Interest on lease liabilities	40	72
Total lease expense	126	214
Other [Member]
Schedule of Lease Expense in the Consolidated Statements of Operations and Comprehensive Loss [Line Items]
Operating lease expense	191	86
Finance lease expense:
Amortization of leased assets	9	28
Interest on lease liabilities	1	2
Total lease expense	$ 201	$ 116

Leases (Details) - Schedule o_3

Leases (Details) - Schedule of Supplemental Cash Flow Information Related to Leases - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2023	Dec. 31, 2022
Cash paid for amounts included in the measurement of lease liabilities:
Operating cash outflows from operating leases	$ 260	$ 162
Operating cash outflows from finance leases	41	74
Financing cash outflows from finance leases	65	111
Right-of-use assets obtained in exchange for lease liabilities:
Operating leases	514	$ 344
Finance leases	$ 35

Leases (Details) - Schedule o_4

Leases (Details) - Schedule of Weighted-Average Remaining Lease Terms and Discount Rates	Dec. 31, 2023	Dec. 31, 2022
Weighted-average remaining lease term (Years)
Operating leases		10 years
Finance leases		13 years 7 months 6 days
Weighted-average discount rate
Operating leases		6.90%
Finance leases		6.39%

Intangible Assets, Net (Details

Intangible Assets, Net (Details) $ in Millions	12 Months Ended
	Dec. 31, 2022 USD ($)
Intangible Assets, Net [Abstract]
Intangible asset	$ 0.3

Intangible Assets, Net (Detai_2

Intangible Assets, Net (Details) - Schedule of Company’s Intangible Assets $ in Thousands	12 Months Ended
	Dec. 31, 2023 USD ($)
Cost:
Cost at beginning	$ 8,879
Cost at ending	3,557
Cost, Additions	78
Cost, Deconsolidation of FCG	5,400
Accumulated amortization and impairment:
Accumulated amortization and impairment at beginning	575
Accumulated amortization and impairment at ending	3,557
Accumulated amortization and impairment, Amortization expense	1,439
Accumulated amortization and impairment, Impairment	2,377
Accumulated amortization and impairment, Deconsolidation of FCG	834
Carrying amount:
Carrying amount at beginning	8,304
Carrying amount at ending
Customer Relationships [Member]
Cost:
Cost at beginning	1,100
Cost at ending
Cost, Additions
Cost, Deconsolidation of FCG	1,100
Accumulated amortization and impairment:
Accumulated amortization and impairment at beginning	183
Accumulated amortization and impairment at ending
Accumulated amortization and impairment, Amortization expense	83
Accumulated amortization and impairment, Impairment
Accumulated amortization and impairment, Deconsolidation of FCG	266
Carrying amount:
Carrying amount at beginning	917
Carrying amount at ending
Trademarks and Trade Names [Member]
Cost:
Cost at beginning	2,800
Cost at ending
Cost, Additions
Cost, Deconsolidation of FCG	2,800
Accumulated amortization and impairment:
Accumulated amortization and impairment at beginning	225
Accumulated amortization and impairment at ending
Accumulated amortization and impairment, Amortization expense	101
Accumulated amortization and impairment, Impairment
Accumulated amortization and impairment, Deconsolidation of FCG	326
Carrying amount:
Carrying amount at beginning	2,575
Carrying amount at ending
Developed Technology Rights [Member]
Cost:
Cost at beginning	1,500
Cost at ending
Cost, Additions
Cost, Deconsolidation of FCG	1,500
Accumulated amortization and impairment:
Accumulated amortization and impairment at beginning	167
Accumulated amortization and impairment at ending
Accumulated amortization and impairment, Amortization expense	75
Accumulated amortization and impairment, Impairment
Accumulated amortization and impairment, Deconsolidation of FCG	242
Carrying amount:
Carrying amount at beginning	1,333
Carrying amount at ending
Ride Media Content [Member]
Cost:
Cost at beginning	3,479
Cost at ending	3,557
Cost, Additions	78
Cost, Deconsolidation of FCG
Accumulated amortization and impairment:
Accumulated amortization and impairment at beginning
Accumulated amortization and impairment at ending	3,557
Accumulated amortization and impairment, Amortization expense	1,180
Accumulated amortization and impairment, Impairment	2,377
Accumulated amortization and impairment, Deconsolidation of FCG
Carrying amount:
Carrying amount at beginning	3,479
Carrying amount at ending

Investments and Advances to E_3

Investments and Advances to Equity Method Investments (Details) $ in Millions			3 Months Ended	12 Months Ended
		Jul. 27, 2023 USD ($)	Mar. 31, 2024 USD ($)	Dec. 31, 2023 USD ($)	Dec. 31, 2022 USD ($)	Mar. 31, 2024 HKD ($)	Dec. 31, 2023 HKD ($)	Nov. 02, 2023
Investments and Advances to Equity Method Investments [Line Items]
Gain on deconsolidation (in Dollars)				$ 27,402,000
Redemption amount (in Dollars)			$ 30,000,000	30,000,000
Impairment charge (in Dollars)				$ 2,377,000
Percentage of losses on equity method investment				100%
Equity method investment ratio			100%
Recognized of gain or (loss)			100%
Percentage of gains or losses		100%
Percentage of preferred return			9%
Adjustments value (in Dollars)			$ 1,300,000
Accretion of preference dividend and fees (in Dollars)			500,000
Amortization of basis difference (in Dollars)			800,000
Falcon’s Creative Group [Member]
Investments and Advances to Equity Method Investments [Line Items]
Investment (in Dollars)		$ 39,100,000
Purchase price (in Dollars)				$ 30,000,000
Retained investment (in Dollars)				39,100,000
Gain on deconsolidation (in Dollars)				27,400,000
Redemption amount (in Dollars)			$ 30,000,000	$ 30,000,000
Percenatage of investment			9%	9%		9%	9%
Impairment charge (in Dollars)	[1]
Percentage of gains or losses			100%
Percentage of net income			100%
Total Income (in Dollars)			$ 500,000
PDP [Member]
Investments and Advances to Equity Method Investments [Line Items]
Percentage of profits and losses			50%	50%		50%	50%
Impairment charge (in Dollars)				$ (5,427,000)
Sierra Parima [Member]
Investments and Advances to Equity Method Investments [Line Items]
Investment (in Dollars)			$ 0	$ 0
Percentage of profits and losses			50%	50%		50%	50%
Advanced amount (in Dollars)				$ 33,800,000
Fixed asset impairment (in Dollars)				46,700,000
Impairment charge (in Dollars)				(46,743,000)
Karnival [Member]
Investments and Advances to Equity Method Investments [Line Items]
Percentage of interest								50%
Non-interest-bearing advances			$ 9,000,000	9,000,000		$ 69.7	$ 69.7
Sierra Parima [Member]
Investments and Advances to Equity Method Investments [Line Items]
Impairment charge (in Dollars)				(14,100,000)
Defined Benefit Plan, Funded Plan [Member] | Karnival [Member]
Investments and Advances to Equity Method Investments [Line Items]
Capital commitment amount			6,600,000	6,600,000		51	51
Defined Benefit Plan, Unfunded Plan [Member] | Karnival [Member]
Investments and Advances to Equity Method Investments [Line Items]
Capital commitment amount			$ 2,400,000	$ 2,400,000		$ 18.7	$ 18.7
PDP [Member]
Investments and Advances to Equity Method Investments [Line Items]
Percentage of voting rights			50%	50%		50%	50%
Sierra Parima [Member]
Investments and Advances to Equity Method Investments [Line Items]
Percentage of voting rights			50%	50%		50%	50%
Falcon’s Creative Group [Member]
Investments and Advances to Equity Method Investments [Line Items]
Percentage of voting rights		100%
Minimum [Member]
Investments and Advances to Equity Method Investments [Line Items]
Equity accounts split		25	25
Minimum [Member] | Falcon’s Creative Group [Member]
Investments and Advances to Equity Method Investments [Line Items]
Equity accounts split			25
Maximum [Member]
Investments and Advances to Equity Method Investments [Line Items]
Equity accounts split		75	75
Maximum [Member] | Falcon’s Creative Group [Member]
Investments and Advances to Equity Method Investments [Line Items]
Equity accounts split			75
[1]The summarized results of FCG disclosed above are subsequent to FCG’s deconsolidation on July 27, 2023.

Investments and Advances to E_4

Investments and Advances to Equity Method Investments (Details) - Schedule of Investments and Advances to Equity Method Investments - Investments [Member] - USD ($) $ in Thousands	Dec. 31, 2023	Dec. 31, 2022
Schedule of Equity Method Investments [Line Items]
Investments and advances to equity method investments	$ 60,643	$ 71,979
FCG [Member]
Schedule of Equity Method Investments [Line Items]
Investments and advances to equity method investments	30,930
PDP [Member]
Schedule of Equity Method Investments [Line Items]
Investments and advances to equity method investments	22,870	23,688
Sierra Parima [Member]
Schedule of Equity Method Investments [Line Items]
Investments and advances to equity method investments		41,735
Karnival [Member]
Schedule of Equity Method Investments [Line Items]
Investments and advances to equity method investments	$ 6,843	$ 6,556

Investments and Advances to E_5

Investments and Advances to Equity Method Investments (Details) - Schedule of Share of Gain or (Loss) from Equity Method Investments - USD ($) $ in Thousands	3 Months Ended				12 Months Ended
	Mar. 31, 2024		Mar. 31, 2023		Dec. 31, 2023		Dec. 31, 2022
Schedule of Gain or (Loss) from Equity Method Investments [Abstarct]
Gain or (loss) from equity method investments	$ 1,154		$ (1,279)		$ (52,452)		$ 1,513
FCG [Member]
Schedule of Gain or (Loss) from Equity Method Investments [Abstarct]
Gain or (loss) from equity method investments	533	[1]		[1]	(8,145)	[2]		[2]
PDP [Member]
Schedule of Gain or (Loss) from Equity Method Investments [Abstarct]
Gain or (loss) from equity method investments	534		91		(1,522)		3,229
Sierra Parima [Member]
Schedule of Gain or (Loss) from Equity Method Investments [Abstarct]
Gain or (loss) from equity method investments			(1,372)		(43,073)		(1,719)
Karnival [Member]
Schedule of Gain or (Loss) from Equity Method Investments [Abstarct]
Gain or (loss) from equity method investments	$ 87		$ 2		$ 288		$ 3
[1]The share of loss from the Company’s equity method investment in FCG is subsequent to FCG’s deconsolidation on July 27, 2023. The Company recognized 100% of the income related to its equity method investment in FCG based on the terms of the LLCA, and will continue to recognize 100% of gains or (losses) until the split in equity accounts becomes 25% : 75%.[2]The share of loss from the Company’s equity method investment in FCG is subsequent to FCG’s deconsolidation on July 27, 2023. The Company recognized 100% of the losses related to its equity method investment in FCG based on the terms of the LLCA.

Investments and Advances to E_6

Investments and Advances to Equity Method Investments (Details) - Schedule of Balance Sheet Information - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2023	Dec. 31, 2022	Mar. 31, 2024
FCG [Member]
Condensed Balance Sheet Statements, Captions [Line Items]
Current assets	$ 12,575		$ 17,326
Non-current assets	19,730		29,630
Current liabilities	7,375
Non-current liabilities	1,801		9,247
PDP [Member]
Condensed Balance Sheet Statements, Captions [Line Items]
Current assets	8,283	$ 9,216
Non-current assets	87,280	93,657
Current liabilities	14,048	14,108
Non-current liabilities	35,777	41,389
Sierra Parima [Member]
Condensed Balance Sheet Statements, Captions [Line Items]
Current assets	2,697	5,741
Non-current assets	18,714	58,631
Current liabilities	62,070	47,877
Non-current liabilities	9,973	9,155
Karnival [Member]
Condensed Balance Sheet Statements, Captions [Line Items]
Current assets	16,030	13,102	16,358
Non-current assets	1,805		1,822
Current liabilities	(17,250)	13,095
Non-current liabilities

Investments and Advances to E_7

Investments and Advances to Equity Method Investments (Details) - Schedule of Related Party Balances - USD ($) $ in Thousands		Mar. 31, 2024	Dec. 31, 2023	Dec. 31, 2022
PDP [Member]
Schedule of Related Party Balances [Abstract]
Assets		$ 946	$ 2,288	$ 2,050
Liabilities		$ 1,867	1,685	1,803
Sierra Parima [Member]
Schedule of Related Party Balances [Abstract]
Assets	[1]		2,230	2,690
Liabilities	[1]		$ 57,438	$ 43,575
[1]Sierra Parima accounts for advances from the Company as liabilities. The Company accounts for advances to Sierra Parima as investments and classified within advances to equity method investments

Investments and Advances to E_8

Investments and Advances to Equity Method Investments (Details) - Schedule of Statements of Operations - USD ($) $ in Thousands		3 Months Ended			12 Months Ended
		Mar. 31, 2024		Mar. 31, 2023	Dec. 31, 2023		Dec. 31, 2022
FCG [Member]
Condensed Income Statements, Captions [Line Items]
Total revenues		$ 14,756	[1]		$ 8,033	[2]
Impairment of fixed assets	[2]
Income (loss) from operations		1,579	[3]		(6,153)	[2]
Net income (loss)	[2]				(6,034)
PDP [Member]
Condensed Income Statements, Captions [Line Items]
Total revenues		21		$ 5	41,259		$ 33,962
Impairment of fixed assets					(5,427)
Income (loss) from operations		$ 1,330		505	153		2,540
Net income (loss)					(3,044)		6,457
Sierra Parima [Member]
Condensed Income Statements, Captions [Line Items]
Total revenues				122	2,639		226
Impairment of fixed assets					(46,743)
Income (loss) from operations				$ (2,736)	(57,626)		(3,403)
Net income (loss)					$ (57,970)		$ (3,438)
[1]The summarized results of FCG disclosed above are subsequent to FCG’s deconsolidation on July 27, 2023.[2]The summarized results of FCG disclosed above are subsequent to FCG’s deconsolidation on July 27, 2023.[3]The share of loss from the Company’s equity method investment in FCG is subsequent to FCG’s deconsolidation on July 27, 2023. The Company recognized 100% of net income, less 9% preferred return to QIC and amortization of the basis difference of deconsolidation of FCG. There were adjustments of $(1.3) million comprised of $(0.5) million in accretion of preference dividend and fees, and $(0.8) million in amortization of basis difference, which further reduced the share of FCG income recorded to $0.5 million. The Company will continue to recognize 100% of gains or (losses) in their investment in FCG based on the terms of the LLCA, and until the split in equity accounts becomes 25% : 75%.

Investments and Advances to E_9

Investments and Advances to Equity Method Investments (Details) - Schedule of Related Party Activity - USD ($) $ in Thousands	3 Months Ended		12 Months Ended
	Mar. 31, 2024	Mar. 31, 2023	Dec. 31, 2023	Dec. 31, 2022
PDP [Member]
Investments and Advances to Equity Method Investments (Details) - Schedule of Related Party Activity [Line Items]
Total revenues	$ 7,455	$ 6,342	$ 168	$ 889
Total expenses	$ 992	859	4,720	3,980
Sierra Parima [Member]
Investments and Advances to Equity Method Investments (Details) - Schedule of Related Party Activity [Line Items]
Total revenues		234	1,406	23
Total expenses		$ 423	$ 1,418	$ 4,167

Accrued Expenses and Other Cu_3

Accrued Expenses and Other Current Liabilities (Details) - USD ($) $ in Millions		12 Months Ended
	Aug. 16, 2022	Dec. 31, 2023	Dec. 31, 2022	Mar. 31, 2024
Accrued Expenses and Other Current Liabilities [Abstract]
Accrued expenses and other current liabilities		$ 0.3	$ 0.7
Excise tax repurchase percentage	1%	21%	21%
Fair value shares repurchase percentage	1%
Accrued expenses and other current liabilities		$ 0.5		$ 0.4

Accrued Expenses and Other Cu_4

Accrued Expenses and Other Current Liabilities (Details) - Schedule of Accrued Expenses and Other Current Liabilities - USD ($) $ in Thousands	Mar. 31, 2024	Dec. 31, 2023	Dec. 31, 2022
Schedule of Accrued Expenses and Other Current Liabilities [Abstract]
Audit and professional fees	$ 17,294	$ 17,605	$ 1,101
Excise tax payable on FAST II stock redemptions	2,211	2,211
Accrued payroll and related expenses		592	781
Accrued interest	63	9	405
Project-related accruals	50		888
Operating lease liabilities, current portion			156
Accrued insurance premiums			20
Other	$ 469	423	638
Accrued expenses and other current liabilities		$ 20,840	$ 3,989

Long-Term Debt and Borrowing _3

Long-Term Debt and Borrowing Arrangements (Details) $ in Thousands, € in Millions	Oct. 04, 2023 USD ($) shares	Oct. 06, 2022 USD ($) shares	Oct. 04, 2022 shares	Mar. 31, 2024 USD ($)	Dec. 31, 2023 USD ($)	Oct. 04, 2023 EUR (€)	Dec. 31, 2022 USD ($)	Dec. 31, 2021 USD ($)	Jan. 31, 2021	Jan. 01, 2021	Apr. 30, 2020 EUR (€)	Apr. 01, 2020 EUR (€)	Dec. 31, 2019 EUR (€)	Jun. 01, 2019 USD ($)	Mar. 31, 2019 EUR (€)	Mar. 01, 2019 EUR (€)
Long-Term Debt and Borrowing Arrangements [Line Items]
Revolving credit arrangement	$ 10,000	$ 5,000			$ 10,000		$ 10,000	$ 10,000					€ 2.5
Annual fixed interest rate					3%
Debt-to-equity conversion		7,600
Acquisitions loaned					$ 6,800
Term loan	1,975	8,700					$ 7,250	$ 12,785			€ 1.5	€ 1.5		$ 1,975	€ 7	€ 7
Fixed interest rate					2.75%
Loan bears interest percentage				8.875%			3.75%	2.75%	2%	2%				3%
Conversion debt owed to infinite acquisitions amount	7,300	$ 20,000
Predecessor financing units (in Shares) | shares		2,000,000	80
Converted debt instruments		$ 8,500
Outstanding balance amount	$ 2,100	$ 3,900
Conversion Agreement with Infinite Acquisitions [Member]
Long-Term Debt and Borrowing Arrangements [Line Items]
Predecessor financing units (in Shares) | shares	727,500	2,000,000
Outstanding balance amount	$ 1,800
Falcon’s Beyond Global, LLC [Member]
Long-Term Debt and Borrowing Arrangements [Line Items]
Revolving credit arrangement		$ 10,000
Outstanding balance amount		$ 7,600
Institute of Official Credit [Member]
Long-Term Debt and Borrowing Arrangements [Line Items]
Fixed interest rate											1.70%	1.70%
Loan with Infinite Acquisitions [Member]
Long-Term Debt and Borrowing Arrangements [Line Items]
Term loan							$ 7,250
Loan bears interest percentage							3.75%
Loan with Universal Kat Holdings, LLC [Member]
Long-Term Debt and Borrowing Arrangements [Line Items]
Term loan				$ 1,250
Loan bears interest percentage				8.875%
Loan with Katmandu Ventures, LLC [Member]
Long-Term Debt and Borrowing Arrangements [Line Items]
Term loan				$ 7,221
Loan bears interest percentage				8.875%
$10 million Revolving Credit Arrangement [Member]
Long-Term Debt and Borrowing Arrangements [Line Items]
Annual fixed interest rate				2.75%	2.75%
Conversion of Debt to Equity with Infinite Acquisitions [Member]
Long-Term Debt and Borrowing Arrangements [Line Items]
Revolving credit arrangement | €						€ 2.5
Outstanding balance amount	$ 3,400

Long-Term Debt and Borrowing _4

Long-Term Debt and Borrowing Arrangements (Details) - Schedule of Indebtedness - USD ($) $ in Thousands	Mar. 31, 2024	Dec. 31, 2023	Dec. 31, 2022
Debt Instrument [Line Items]
Long-Term Debt, Amount	$ 35,607	$ 29,616	$ 33,145
Less: Current portion of long-term debt	6,660	6,651	7,408
Current portion of long-term debt	20,476	22,965	25,737
€2.5 million revolving credit arrangement [Member]
Debt Instrument [Line Items]
Long-Term Debt, Amount			$ 2,090
Long-Term Debt, Interest rate			3%
$10 million revolving credit arrangement [Member]
Debt Instrument [Line Items]
Long-Term Debt, Amount	$ 6,086	$ 6,828	$ 629
Long-Term Debt, Interest rate	2.75%	2.75%	2.75%
€1.5 million term loan [Member]
Debt Instrument [Line Items]
Long-Term Debt, Amount	$ 857	$ 980	$ 1,344
Long-Term Debt, Interest rate	1.70%	1.70%	1.70%
$12.785 million term loan – related party [Member]
Debt Instrument [Line Items]
Long-Term Debt, Amount	$ 8,938	$ 9,697	$ 12,786
Long-Term Debt, Interest rate	2.75%	2.75%	2.75%
€7 million term loan [Member]
Debt Instrument [Line Items]
Long-Term Debt, Amount	$ 4,428	$ 4,861	$ 5,972
Long-Term Debt, Interest rate	6%	6%	2.88%
$7.25 million term loan – related party [Member]
Debt Instrument [Line Items]
Long-Term Debt, Amount	$ 6,827	$ 7,250	$ 7,250
Long-Term Debt, Interest rate	3.75%	3.75%	3.75%
$1.975 million term loan – related party [Member]
Debt Instrument [Line Items]
Long-Term Debt, Amount			$ 1,975
Long-Term Debt, Interest rate			3%
Finance leases [Member]
Debt Instrument [Line Items]
Long-Term Debt, Amount			$ 1,099
Long-Term Debt, Interest rate			6.39%

Long-Term Debt and Borrowing _5

Long-Term Debt and Borrowing Arrangements (Details) - Schedule of Indebtedness (Parentheticals) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2023	Dec. 31, 2022
Schedule of Indebtedness [Abstract]
Outstanding with related party	$ 6,828	$ 629

Long-Term Debt and Borrowing _6

Long-Term Debt and Borrowing Arrangements (Details) - Schedule of Outstanding Debt $ in Thousands	Dec. 31, 2023 USD ($)
Schedule of Outstanding Debt [Abstract]
Within 1 year	$ 6,651
Between 1 and 2 years	6,895
Between 2 and 3 years	13,592
Between 3 and 4 years	2,478
Total	$ 29,616

Long-Term Debt and Borrowing _7

Long-Term Debt and Borrowing Arrangements (Details) - Schedule of Related Party Revolving Credit Arrangements - USD ($) $ in Thousands	Mar. 31, 2024	Dec. 31, 2023
Line of Credit Facility [Line Items]
Available Capacity	$ 3,914	$ 3,172
Due December 2026 [Member]
Line of Credit Facility [Line Items]
Available Capacity	$ 3,914	$ 3,172

Long-Term Debt and Borrowing _8

Long-Term Debt and Borrowing Arrangements (Details) - Schedule of Related Party Revolving Credit Arrangements (Parentheticals) - USD ($) $ in Thousands	3 Months Ended	12 Months Ended
	Mar. 31, 2024	Dec. 31, 2023
Due December 2026 [Member]
Line of Credit Facility [Line Items]
Revolving credit arrangement	$ 10	$ 10

Related Party Transactions (Det

Related Party Transactions (Details) € in Millions							3 Months Ended		12 Months Ended
	Oct. 04, 2023 USD ($) shares	Oct. 04, 2023 EUR (€) shares	Jun. 23, 2023 USD ($)	Jan. 31, 2023 USD ($)	Oct. 06, 2022 USD ($) shares	Oct. 04, 2022 USD ($) shares	Mar. 31, 2024 USD ($) shares	Mar. 31, 2023 USD ($)	Dec. 31, 2023 USD ($) shares	Dec. 31, 2023 EUR (€)	Dec. 31, 2022 USD ($)	May 10, 2023 USD ($)	Jan. 31, 2022 USD ($)	Dec. 31, 2021	Jan. 31, 2021	Jan. 01, 2021	Jun. 01, 2019
Related Party Transactions [Line Items]
Promissory note bore interest percentage									4%	4%
Interest income									18.68%	18.68%	21%
Interest income				$ 100,000
Professional fees									$ 900,000		$ 700,000
Credit facility amount					$ 10,000,000
Conversion agreement					$ 20,000,000	$ 12,800,000
Predecessor financing units (in Shares) | shares					2,000,000	80
Outstanding balance conversion of debt	$ 2,100,000				$ 8,500,000		$ 1,800,000
Term loan	1,975,000				8,700,000		7,221,000		600,000
Revolving credit arrangement		€ 2.5					$ 200,000		10,000,000	€ 0.1
Issued (in Shares) | shares							12,000,000
Interest income							$ 3,000		95,000
Credit loss reserve									6,000,000
Debt conversion	7,300,000				20,000,000
Anticipated funding									20,000,000
Short-term advances							$ 2,100,000
Term loan percentage							10%
Loan bears interest							8.875%				3.75%			2.75%	2%	2%	3%
Accounts Payable [Member]
Related Party Transactions [Line Items]
Professional fees									1,200,000		$ 700,000
Long-Term Debt [Member]
Related Party Transactions [Line Items]
Accrued interest							$ 100,000		0		400,000
Sole discretion			$ 4,800,000
Credit facility amount			$ 10,000,000
Accounts Receivable from FCG [Member]
Related Party Transactions [Line Items]
Professional fees							1,100,000		600,000
Other Current Liabilities [Member]
Related Party Transactions [Line Items]
Short-term advance									$ 400,000		$ 400,000
Restricted Stock Units (RSUs) [Member]
Related Party Transactions [Line Items]
Issued (in Shares) | shares									400,000
Intercompany Services Agreement Between FCG and the Company [Member]
Related Party Transactions [Line Items]
Revenue							1,500,000		$ 2,100,000
Related to these services									100,000
Accounts receivable									600,000
Digital Media License Revenue and Related Receivable with Equity Method Investment [Member]
Related Party Transactions [Line Items]
Revenue								$ 1,300,000	1,300,000
Interest income									100,000
Advance to Meliá Group [Member]
Related Party Transactions [Line Items]
Advanced pay													$ 500,000
Subscription Agreement with Infinite Acquisitions [Member]
Related Party Transactions [Line Items]
Conversion agreement	$ 7,300,000
Predecessor financing units (in Shares) | shares	727,500	727,500
Outstanding balance conversion of debt	$ 3,400,000
Term loan	1,975,000
Revolving credit arrangement	10,000,000
Subscription agreement												$ 20,000,000
Debt conversion									7,300,000
fund	12,800,000
Loaned an additional							7,221,000		6,800,000
Issued loan									6.8
Related Party Notes [Member]
Related Party Transactions [Line Items]
Company loaned				$ 2,500,000
Interest income				2.75%
Related Party [Member]
Related Party Transactions [Line Items]
Accounts receivable							$ 1,794,000
Related Party [Member] | Subscription Agreement with Infinite Acquisitions [Member]
Related Party Transactions [Line Items]
Outstanding balance conversion of debt	$ 1,800,000
Euro Revolving Credit Arrangement [Member]
Related Party Transactions [Line Items]
Revolving credit arrangement | €										€ 2.5
Conversion of Debt to Equity with Infinite Acquisition [Member]
Related Party Transactions [Line Items]
Credit facility amount					5,000,000
Outstanding balance conversion of debt					3,900,000
Issued loan									6,800,000
Conversion of Debt to Equity with Infinite Acquisition [Member] | Related Party [Member]
Related Party Transactions [Line Items]
Outstanding balance conversion of debt					$ 7,600,000
Irrevocable Funding Agreement [Member]
Related Party Transactions [Line Items]
Issued loan									$ 12.8

Related Party Transactions (D_2

Related Party Transactions (Details) - Schedule of Allowance for Credit Loss Activity - USD ($) $ in Thousands	3 Months Ended		12 Months Ended
	Mar. 31, 2024	Mar. 31, 2023	Dec. 31, 2023	Dec. 31, 2022
Schedule of Allowance for Credit Loss Activity [Abstract]
Beginning balance	$ 2,087
Credit loss expense	$ 12	$ 254	5,965
Balance deconsolidated with FCG			(3,878)
Ending balance			$ 2,087

Income Taxes (Details)

Income Taxes (Details) - USD ($) $ in Millions	3 Months Ended		12 Months Ended
	Mar. 31, 2024	Mar. 31, 2023	Dec. 31, 2023	Dec. 31, 2022
Income Taxes [Abstract]
Operating loss carryforwards			$ 1.4
Effective tax rate	0%	0.03%	(0.08%)	0%
Income tax benefit	$ 0.1	$ 0.1

Income Taxes (Details) - Schedu

Income Taxes (Details) - Schedule of Income (Loss) Before Income Taxes - USD ($)	12 Months Ended
	Dec. 31, 2023	Dec. 31, 2022
Income (loss) before income taxes
United States	$ (390,099)	$ (18,311)
Foreign	(41,156)	883
Total	$ (431,255)	$ (17,428)

Income Taxes (Details) - Sche_2

Income Taxes (Details) - Schedule of Income Tax Provision - USD ($) $ in Thousands	3 Months Ended		12 Months Ended
	Mar. 31, 2024	Mar. 31, 2023	Dec. 31, 2023	Dec. 31, 2022
Current
Federal			$ (393)
State			94
Foreign			(26)
Deferred
Federal
State
Foreign
Income tax provision	$ (1)	$ (3)	$ (325)

Income Taxes (Details) - Sche_3

Income Taxes (Details) - Schedule of Reconciliation		3 Months Ended		12 Months Ended
	Aug. 16, 2022	Mar. 31, 2024	Mar. 31, 2023	Dec. 31, 2023	Dec. 31, 2022
Schedule Of Reconciliation [Abstract]
Statutory federal income tax rate	1%			21%	21%
Noncontrolling Interests				(18.68%)	(21.00%)
Valuation Allowance				(2.72%)	(1.00%)
Effect of foreign operations				2.18%	0%
Impairment				(2.17%)	0%
Other				0.47%	1%
Effective tax rate		0%	(0.03%)	0.08%	0%

Income Taxes (Details) - Sche_4

Income Taxes (Details) - Schedule of Deferred Tax Assets - USD ($) $ in Thousands	Dec. 31, 2023	Dec. 31, 2022
Deferred tax assets:
Start-up/Organization costs	$ 1,326
Partnership Investment	36,004
Net operating loss carryforwards	339	434
Other	(152)	11
Total deferred tax assets	37,517	445
Valuation allowance	(37,517)	(445)
Deferred tax asset, net of allowance

Tax Receivable Agreement (Detai

Tax Receivable Agreement (Details) - USD ($) $ / shares in Units, $ in Millions	3 Months Ended
	Mar. 31, 2024	Dec. 31, 2023	Oct. 06, 2023
Tax Receivable Agreement (Details) [Line Items]
Price per share			$ 12
Common units (in Dollars)	$ 2
Class A Common Stock [Member]
Tax Receivable Agreement (Details) [Line Items]
Price per share			$ 0.0001
Excess stock shares issued (in Shares)	2,000,000	0.580454
Class B Common Stock [Member]
Tax Receivable Agreement (Details) [Line Items]
Price per share	$ 0.0001

Retirement Plan (Details)

Retirement Plan (Details) - USD ($) $ in Millions	12 Months Ended
	Dec. 31, 2023	Dec. 31, 2022
Retirement Plan [Abstract]
Employees over years cover profit sharing plan	21 years
Percentage of contribute wages from participants	100%
Percentage of vesting of participants	20%
Company matching contribution percentage	3%
Contributed by company (in Dollars)	$ 0.2	$ 0.2

Commitments and Contingencies (

Commitments and Contingencies (Details) $ in Thousands, $ in Millions			3 Months Ended
	Mar. 27, 2024 USD ($)	Jan. 01, 2024 USD ($)	Mar. 31, 2024 USD ($)	Mar. 31, 2024 HKD ($)	Dec. 31, 2023 USD ($)	Dec. 31, 2023 HKD ($)	Dec. 31, 2022 USD ($)
Commitments and Contingencies [Line Items]
Unfunded commitments
Services fess	$ 11,100
Accrued amount			$ 20,741		20,840
Development fees		$ 300
Percentage of gross sales		6%
Agreement amount			$ 300
Commitments and contingencies			85%
Litigation [Member]
Commitments and Contingencies [Line Items]
Accrued amount					11,100
Joint Venture Karnival [Member]
Commitments and Contingencies [Line Items]
Unfunded commitments			$ 2,400	$ 18.7	$ 2,400	$ 18.7

Segment Information (Details)

Segment Information (Details) $ in Millions	3 Months Ended	12 Months Ended
	Mar. 31, 2024	Dec. 31, 2023 USD ($)	Dec. 31, 2022 USD ($)
Segment Information [Abstract]
Total capital expenditures		$ 0.3	$ 0.3
Number of operating segments	5

Segment Information (Details) -

Segment Information (Details) - Schdule of Reportable Segments Measure of Profit and Loss is Earnings Before Interest, Taxes, Foreign Exchange Gain (Loss) - USD ($) $ in Thousands	3 Months Ended		12 Months Ended
	Mar. 31, 2024	Mar. 31, 2023	Dec. 31, 2023	Dec. 31, 2022
Schdule of Reportable Segments Measure of Profit and Loss is Earnings Before Interest, Taxes, Foreign Exchange Gain (Loss) [Line Items]
Revenue	$ 1,516	$ 9,194	$ 18,244	$ 15,950
Segment income (loss) from operations	(5,313)	(8,902)	(57,158)	(17,341)
Depreciation and amortization expense	(1)	(1,342)	(1,576)	(737)
Gain on deconsolidation of FCG			27,402
Impairment of equity method investments	1,154	(1,279)	(52,452)	1,513
Impairment of intangible assets			(2,377)
Interest expense	(269)	(271)	(1,124)	(1,113)
Other expense			(300)	(700)
Interest income	3		95
Change in fair value of warrant liabilities	208		(2,972)
Change in fair value of earnout liabilities	118,615		(345,413)
Foreign exchange transaction gains (losses)	375	(599)	(367)	478
Income tax benefit	1	3	325
Net loss	$ 114,024	$ (9,850)	(430,930)	(17,428)
Previously Reported [Member]
Schdule of Reportable Segments Measure of Profit and Loss is Earnings Before Interest, Taxes, Foreign Exchange Gain (Loss) [Line Items]
Revenue			18,244	15,950
Share of gain or (loss) from equity method investments			(12,298)	1,513
Segment income (loss) from operations			(65,504)	(15,091)
Depreciation and amortization expense			(1,576)	(737)
Gain on deconsolidation of FCG			27,402
Share of equity method investee’s impairment of fixed assets			(26,084)
Impairment of equity method investments			(14,069)
Impairment of intangible assets			(2,377)
Interest expense			(1,124)	(1,113)
Other expense				(9)
Interest income			95
Change in fair value of warrant liabilities			(2,972)
Change in fair value of earnout liabilities			(345,413)
Foreign exchange transaction gains (losses)			367	(478)
Income tax benefit			325
Net loss			(430,930)	(17,428)
Falcon’s Creative Group [Member]
Schdule of Reportable Segments Measure of Profit and Loss is Earnings Before Interest, Taxes, Foreign Exchange Gain (Loss) [Line Items]
Revenue			14,514	17,460
Share of gain or (loss) from equity method investments			(6,024)
Segment income (loss) from operations			(10,577)	698
Destination Operations [Member]
Schdule of Reportable Segments Measure of Profit and Loss is Earnings Before Interest, Taxes, Foreign Exchange Gain (Loss) [Line Items]
Revenue			481	293
Share of gain or (loss) from equity method investments			288	3
Segment income (loss) from operations			(1,807)	(1,195)
PDP [Member]
Schdule of Reportable Segments Measure of Profit and Loss is Earnings Before Interest, Taxes, Foreign Exchange Gain (Loss) [Line Items]
Revenue
Share of gain or (loss) from equity method investments			1,192	3,229
Segment income (loss) from operations			1,192	3,229
Sierra Parima [Member]
Schdule of Reportable Segments Measure of Profit and Loss is Earnings Before Interest, Taxes, Foreign Exchange Gain (Loss) [Line Items]
Revenue
Share of gain or (loss) from equity method investments			(5,614)	(1,719)
Segment income (loss) from operations			(5,614)	(1,719)
Falcons Beyond Brands [Member]
Schdule of Reportable Segments Measure of Profit and Loss is Earnings Before Interest, Taxes, Foreign Exchange Gain (Loss) [Line Items]
Revenue			1,482
Share of gain or (loss) from equity method investments
Segment income (loss) from operations			(4,015)	(3,699)
Intersegment Eliminations [Member]
Schdule of Reportable Segments Measure of Profit and Loss is Earnings Before Interest, Taxes, Foreign Exchange Gain (Loss) [Line Items]
Revenue			(279)
Share of gain or (loss) from equity method investments			(2,140)
Segment income (loss) from operations			(2,341)
Unallocated Corporate Overhead [Member]
Schdule of Reportable Segments Measure of Profit and Loss is Earnings Before Interest, Taxes, Foreign Exchange Gain (Loss) [Line Items]
Revenue			2,046
Share of gain or (loss) from equity method investments
Segment income (loss) from operations			$ (42,342)	(11,852)
Intersegment Eliminations [Member]
Schdule of Reportable Segments Measure of Profit and Loss is Earnings Before Interest, Taxes, Foreign Exchange Gain (Loss) [Line Items]
Revenue				(1,803)
Segment income (loss) from operations				$ (553)

Segment Information (Details)_2

Segment Information (Details) - Schdule of Identifiable Assets - USD ($) $ in Thousands	Mar. 31, 2024	Dec. 31, 2023	Dec. 31, 2022
Schdule of Identifiable Assets [Line Items]
Total assets	$ 67,783	$ 63,359	$ 112,270
Falcon’s Creative Group [Member]
Schdule of Identifiable Assets [Line Items]
Total assets		30,930	28,650
Destinations Operations [Member]
Schdule of Identifiable Assets [Line Items]
Total assets		6,964	7,811
PDP [Member]
Schdule of Identifiable Assets [Line Items]
Total assets		22,870	23,688
Sierra Parima [Member]
Schdule of Identifiable Assets [Line Items]
Total assets			41,562
Falcons Beyond Brands [Member]
Schdule of Identifiable Assets [Line Items]
Total assets			4,275
Unallocated Corporate Assets and Intersegment Eliminations [Member]
Schdule of Identifiable Assets [Line Items]
Total assets		$ 2,595	$ 6,284

Fair Value Measurement (Details

Fair Value Measurement (Details)	3 Months Ended	12 Months Ended
	Mar. 31, 2024	Dec. 31, 2023
Fair Value Measurement [Abstract]
Expected dividend	0%	0%

Fair Value Measurement (Detai_2

Fair Value Measurement (Details) - Schedule of Company’s Assets and Liabilities Measured at Fair Value on a Recurring Basis - USD ($) $ in Thousands	Mar. 31, 2024	Dec. 31, 2023
Liabilities:
Warrant liabilities	$ 3,691	$ 3,904
Earnout liabilities	370,026	488,641
Total Liabilities	373,717	492,545
Fair Value, Inputs, Level 1 [Member]
Liabilities:
Warrant liabilities	3,691	3,904
Earnout liabilities
Total Liabilities	3,691	3,904
Fair Value, Inputs, Level 3 [Member]
Liabilities:
Warrant liabilities
Earnout liabilities	370,026	488,641
Total Liabilities	$ 370,026	$ 488,641

Fair Value Measurement (Detai_3

Fair Value Measurement (Details) - Schedule of Unobservable Inputs of the Earnout Liability for Earnout Shares Based on Revenue and EBITDA Targets - $ / shares	3 Months Ended	12 Months Ended
	Mar. 31, 2024	Dec. 31, 2023
Schedule of Unobservable Inputs of the Earnout Liability for Earnout Shares Based on Revenue and EBITDA Targets [Abstract]
Current stock price (in Dollars per share)	$ 10.25	$ 12.3
Earnout period – beginning	Jul. 01, 2023	Jul. 01, 2023
Earnout period – end	Dec. 31, 2024	Dec. 31, 2024
Equity volatility, EBITDA volatility	25%	25%
Operational leverage ratio	65%	65%
Revenue volatility	10%	10%
Revenue/stock price correlation	45%	45%
EBITDA/stock price correlation	35%	25%
Revenue discount rate	9.37%	9.21%
Dividend yield	0%	0%

Fair Value Measurement (Detai_4

Fair Value Measurement (Details) - Schedule of Unobservable Inputs of the Earnout Liability for Earnout Shares Based on the Company’s Stock Price - $ / shares	3 Months Ended	12 Months Ended
	Mar. 31, 2024	Dec. 31, 2023
Schedule of Unobservable Inputs of the Earnout Liability for Earnout Shares Based on the Company’s Stock Price [Abstract]
Term (years)		5 years 9 months 18 days
Volatility		40%
Risk-free rate		3.80%
Dividend yield	0%	0%
Current stock price (in Dollars per share)	$ 10.25	$ 12.3

Fair Value Measurement (Detai_5

Fair Value Measurement (Details) - Schedule of Summarizes the Activity for the Company’s Level 3 Instruments Measured at Fair Value on a Recurring Basis - USD ($) $ in Thousands	3 Months Ended	12 Months Ended
	Mar. 31, 2024	Dec. 31, 2023
Schedule of Summarizes the Activity for the Company’s Level 3 Instruments Measured at Fair Value on a Recurring Basis [Abstract]
Balance Beginning	$ 488,641
Issuances		143,228
Change in fair value	(118,615)	345,413
Balance Ending	$ 370,026	$ 488,641

Equity and Net Loss Per Share_2

Equity and Net Loss Per Share (Details) - USD ($)		3 Months Ended	12 Months Ended
	Nov. 06, 2023	Mar. 31, 2024	Dec. 31, 2023	Dec. 31, 2022
Equity and Net Loss Per Share [Line Items]
Preferred stock par value (in Dollars per share)		$ 0.0001
Shares issued		12,000,000
Dividends per share (in Dollars per share)		$ 10
Common stock exceeds amount (in Dollars)		$ 14.3
Warrant exercisable (in Dollars per share)			$ 1.034999
Shares of preferred stock		30,000,000
Common Stock [Member]
Equity and Net Loss Per Share [Line Items]
Common stock shares authorized		650,000,000
Class A Common Stock [Member]
Equity and Net Loss Per Share [Line Items]
Common stock shares authorized		500,000,000	500,000,000	500,000,000
Common stock par value (in Dollars per share)		$ 0.0001	$ 0.0001	$ 0.0001
Shares issued		1,937,500	1,937,500
Preferred Stock Converted shares	596,671
Warrant exercisable (in Dollars per share)	$ 1.034999
Class B Common Stock [Member]
Equity and Net Loss Per Share [Line Items]
Common stock shares authorized		150,000,000	150,000,000	150,000,000
Common stock par value (in Dollars per share)		$ 0.0001	$ 0.0001	$ 0.0001
Preferred stock par value (in Dollars per share)		30,000,000
Preferred Stock no par value (in Dollars per share)		$ 0.0001
Shares issued		75,562,500	75,562,500
Series A Preferred Stock [Member]
Equity and Net Loss Per Share [Line Items]
Shares issued	656,415	656,415
Designated cumulative convertible preferred stock percentage		8%
Percentage of dividends		8%
Series A Cumulative Convertible Preferred Stock [Member]
Equity and Net Loss Per Share [Line Items]
Dividends per share (in Dollars per share)		$ 11

Equity and Net Loss Per Share_3

Equity and Net Loss Per Share (Details) - Schedule of Weighted Average Shares Outstanding - USD ($) $ / shares in Units, $ in Thousands	3 Months Ended			12 Months Ended
	Mar. 31, 2024	Dec. 31, 2023	Mar. 31, 2023	Mar. 31, 2024	Dec. 31, 2023	Dec. 31, 2022
Numerator:
Net income/(loss)		$ (396,744)		$ 114,024
Net income/(loss) attributable to noncontrolling interests	$ 96,855	(349,139)		96,855	$ (383,326)
Net income/(loss) available to Class A common stock		$ (47,605)		$ 17,169
Denominator:
Weighted average class A common stock outstanding basic (in Shares)	9,021,520	7,095,204		9,021,520	7,095,204
Net income/(loss) per Class A common share basic (in Dollars per share)	$ 1.9	$ (6.71)		$ 1.9	$ (6.71)

Equity and Net Loss Per Share_4

Equity and Net Loss Per Share (Details) - Schedule of Weighted Average Shares Outstanding (Parentheticals) - Class A Common Stock [Member]	3 Months Ended
	Dec. 31, 2023 $ / shares shares
Equity and Net Loss Per Share (Details) - Schedule of Weighted Average Shares Outstanding (Parentheticals) [Line Items]
Weighted average class A common stock outstanding dilitued | shares	7,095,204
Net income (loss) per class A common share diluted | $ / shares	$ (6.71)

Equity and Net Loss Per Share_5

Equity and Net Loss Per Share (Details) - Schedule of Treasury Stock Method to the Warrants and RSUs - shares	3 Months Ended
	Mar. 31, 2024	Dec. 31, 2023
Schedule of Treasury Stock Method to the Warrants and Rsus [Abstract]
Earnout shares		1,937,500
Warrants to purchase common stock	5,198,420	5,205,769
RSUs	931,437	939,330

Stock Warrants (Details)

Stock Warrants (Details) - USD ($) $ in Thousands	3 Months Ended		12 Months Ended
	Mar. 31, 2024	Mar. 31, 2023	Dec. 31, 2023	Dec. 31, 2022
Stock Warrants [Line Items]
Warrants outstanding	5,380,360		8,440,641
Warrant liabilities (in Dollars)	$ (208)		$ 2,972
Converted warrants	7,349
Equity Option [Member]
Stock Warrants [Line Items]
Warrant liabilities (in Dollars)	$ 200

Stock Warrants (Details) - Sche

Stock Warrants (Details) - Schedule of Outstanding Common Stock Warrants	12 Months Ended
	Dec. 31, 2023 $ / shares shares
Schedule of Outstanding Common Stock Warrants [Abstract]
Number of Shares Issuable | shares	5,387,966
Exercise Price | $ / shares	$ 11.5
Expiration Date	Oct-2028
Classification	Liability

Earnouts (Details)

Earnouts (Details) - USD ($) $ in Thousands	3 Months Ended	12 Months Ended
	Mar. 31, 2024	Dec. 31, 2023	Dec. 31, 2022
Earnouts [Line Items]
Earnout shares (in Shares)	12,000,000
Earnout liability (in Dollars)	$ 370,026	$ 488,641
Change in fair value of earnout liabilities (in Dollars)	(118,615)	$ 345,413
Merger Agreement [Member]
Earnouts [Line Items]
Earnout liability (in Dollars)	$ 370,000
Minimum [Member] | Anniversary [Member]
Earnouts [Line Items]
Acquisition Merger	1 year	1 year
Maximum [Member] | Anniversary [Member]
Earnouts [Line Items]
Acquisition Merger	6 years	6 years
Common Class A [Member]
Earnouts [Line Items]
Earnout shares (in Shares)	1,937,500	1,937,500
weighted average closing sale price term	5 years	5 years
Class B Common Stock [Member]
Earnouts [Line Items]
Earnout shares (in Shares)	75,562,500	75,562,500
Common Stock [Member]
Earnouts [Line Items]
Change in fair value of earnout liabilities (in Dollars)	$ 118,600

Share-Based Compensation (Detai

Share-Based Compensation (Details) - USD ($) $ in Millions	3 Months Ended	12 Months Ended
	Mar. 31, 2024	Dec. 31, 2023
Share-Based Compensation [Line Items]
Stock based compensation expense	$ 0.3	$ 0.1
Compensation cost value	$ 0.2
Restricted Stock Units (RSUs) [Member]
Share-Based Compensation [Line Items]
Share-based compensation (in Shares)	931,437	939,330

Share-Based Compensation (Det_2

Share-Based Compensation (Details) - Schedule of RSUs Award Activity - Restricted Stock Units (RSUs) [Member] - shares	3 Months Ended	12 Months Ended
	Mar. 31, 2024	Dec. 31, 2023
Schedule of RSUs Award Activity [Line Items]
Nonvested at beginning	939,330
Granted		939,330
Forfeited	7,893
Vested
Expired
Nonvested at ending	931,437	939,330
Vested at December 31, 2023

Share-Based Compensation (Det_3

Share-Based Compensation (Details) - Schedule of Plan’s RSUs Vesting	3 Months Ended	12 Months Ended
	Mar. 31, 2024	Dec. 31, 2023
December 1, 2024 [Member]
Schedule of Plan’s RSUs Vesting [Line Items]
Total of RSU Vested	15%	15%
December 1, 2025 [Member]
Schedule of Plan’s RSUs Vesting [Line Items]
Total of RSU Vested	17.50%	17.50%
December 1, 2026 [Member]
Schedule of Plan’s RSUs Vesting [Line Items]
Total of RSU Vested	20%	20%
December 1, 2027 [Member]
Schedule of Plan’s RSUs Vesting [Line Items]
Total of RSU Vested	22.50%	22.50%
December 1, 2028 [Member]
Schedule of Plan’s RSUs Vesting [Line Items]
Total of RSU Vested	25%	25%

Subsequent events (Details)

Subsequent events (Details) - USD ($)		3 Months Ended	12 Months Ended
	May 10, 2024	Mar. 31, 2024	Dec. 31, 2023	Apr. 16, 2024
Subsequent Events [Line Items]
Acquisitions loaned			$ 4,800,000
Interest rate			2.75%
Loan agreement			$ 1,300,000
Interest-Bearing Liabilities, Average Rate Paid			8.88%
Proceeds of term loans			$ 5,400,000
Company owns		$ 1,500,000,000
Accrued payment		11,100,000
Investment		1,300,000
Infinite Acquisitions [Member]
Subsequent Events [Line Items]
Acquisitions loaned		$ 200,000	6,800,000
Revolving credit arrangement			$ 10,000,000
Katmandu Ventures, LLC [Member]
Subsequent Events [Line Items]
Term loan			10%
Universal Kat Holdings, LLC [Member]
Subsequent Events [Line Items]
Loan agreement			$ 7,200,000
Subsequent Event [Member] | Qiddiya Investment Company [Member]
Subsequent Events [Line Items]
Investment				$ 12,000,000
Subsequent Event [Member] | Falcon’s Creative Group [Member]
Subsequent Events [Line Items]
Investment				30,000,000
Common Class B [Member]
Subsequent Events [Line Items]
Earnout shares (in Shares)		7,312,500
Common Class B [Member] | Employee [Member]
Subsequent Events [Line Items]
Earnout shares (in Shares)		12,187,500
Forecast [Member]
Subsequent Events [Line Items]
Earnout shares (in Shares)	187,500
Forecast [Member] | Qiddiya Investment Company [Member]
Subsequent Events [Line Items]
Investment				12,000,000
Forecast [Member] | Falcon’s Creative Group [Member]
Subsequent Events [Line Items]
Investment				$ 30,000,000
Forecast [Member] | Common Class A [Member]
Subsequent Events [Line Items]
Earnout shares (in Shares)	312,500
Transaction fee and expenses [Member]
Subsequent Events [Line Items]
Company owns		$ 9,556,512,700

Revenue (Details) - Schedule _4

Revenue (Details) - Schedule of Revenue for the Company - USD ($) $ in Thousands	3 Months Ended		12 Months Ended
	Mar. 31, 2024	Mar. 31, 2023	Dec. 31, 2023	Dec. 31, 2022
Services transferred over time:
Design and project management services		$ 5,916	$ 10,555	$ 10,963
Media production services		75	1,773	392
Attraction hardware and turnkey sales		1,874
Other	1,516
Total revenue from services transferred over time	1,516	7,865	16,913	15,950
Services transferred at a point in time:
Digital media licenses		1,329	1,331
Total revenue from services transferred at a point in time		1,329	1,331
Total revenue	$ 1,516	$ 9,194	$ 18,244	$ 15,950

Revenue (Details) - Schedule _5

Revenue (Details) - Schedule of Accounts Receivable, Net - USD ($) $ in Thousands	Mar. 31, 2024	Dec. 31, 2023
Related Party [Member]
Schedule of Accounts Receivable and Contract Balances [Line Items]
Related party	$ 1,794
Other
Total	$ 1,794
Other Related Party [Member]
Schedule of Accounts Receivable and Contract Balances [Line Items]
Related party		$ 632
Other		64
Total		$ 696

Revenue (Details) - Schedule _6

Revenue (Details) - Schedule of Revenues Based on the Geographic Location - USD ($) $ in Thousands	3 Months Ended		12 Months Ended
	Mar. 31, 2024	Mar. 31, 2023	Dec. 31, 2023	Dec. 31, 2022
Schedule of Revenues Based on the Geographic Location [Line Items]
Total revenue	$ 1,516	$ 9,194	$ 18,244	$ 15,950
Saudi Arabia [Member]
Schedule of Revenues Based on the Geographic Location [Line Items]
Total revenue		5,621	11,358	9,759
Caribbean [Member]
Schedule of Revenues Based on the Geographic Location [Line Items]
Total revenue		3,357	3,603	5,222
USA [Member]
Schedule of Revenues Based on the Geographic Location [Line Items]
Total revenue	1,516	74	2,160	93
Hong Kong [Member]
Schedule of Revenues Based on the Geographic Location [Line Items]
Total revenue		126	635	320
Other [Member]
Schedule of Revenues Based on the Geographic Location [Line Items]
Total revenue		$ 16	$ 488	$ 556

Investments and Advances to _10

Investments and Advances to Equity Method Investments (Details) - Schedule of Investments and Advances to Equity Method Investments - USD ($) $ in Thousands	Mar. 31, 2024	Dec. 31, 2023	Dec. 31, 2022
Schedule of Equity Method Investments [Line Items]
Investments and advances to equity method investments	$ 61,292	$ 60,643	$ 71,979
FCG [Member]
Schedule of Equity Method Investments [Line Items]
Investments and advances to equity method investments	31,463	30,930
PDP [Member]
Schedule of Equity Method Investments [Line Items]
Investments and advances to equity method investments	22,899	22,870
Karnival [Member]
Schedule of Equity Method Investments [Line Items]
Investments and advances to equity method investments	$ 6,930	$ 6,843

Investments and Advances to _11

Investments and Advances to Equity Method Investments (Details) - Schedule of Share of Gain or (Loss) from Equity Method Investments - USD ($) $ in Thousands	3 Months Ended				12 Months Ended
	Mar. 31, 2024		Mar. 31, 2023		Dec. 31, 2023		Dec. 31, 2022
Schedule of Share of Gain or (Loss) from Equity Method Investments [Line Items]
Gain or (loss) from equity method investments	$ 1,154		$ (1,279)		$ (52,452)		$ 1,513
FCG [Member]
Schedule of Share of Gain or (Loss) from Equity Method Investments [Line Items]
Gain or (loss) from equity method investments	533	[1]		[1]	(8,145)	[2]		[2]
PDP [Member]
Schedule of Share of Gain or (Loss) from Equity Method Investments [Line Items]
Gain or (loss) from equity method investments	534		91		(1,522)		3,229
Sierra Parima [Member]
Schedule of Share of Gain or (Loss) from Equity Method Investments [Line Items]
Gain or (loss) from equity method investments			(1,372)		(43,073)		(1,719)
Karnival [Member]
Schedule of Share of Gain or (Loss) from Equity Method Investments [Line Items]
Gain or (loss) from equity method investments	$ 87		$ 2		$ 288		$ 3
[1]The share of loss from the Company’s equity method investment in FCG is subsequent to FCG’s deconsolidation on July 27, 2023. The Company recognized 100% of the income related to its equity method investment in FCG based on the terms of the LLCA, and will continue to recognize 100% of gains or (losses) until the split in equity accounts becomes 25% : 75%.[2]The share of loss from the Company’s equity method investment in FCG is subsequent to FCG’s deconsolidation on July 27, 2023. The Company recognized 100% of the losses related to its equity method investment in FCG based on the terms of the LLCA.

Investments and Advances to _12

Investments and Advances to Equity Method Investments (Details) - Schedule of Balance Sheet Information - USD ($) $ in Thousands	Mar. 31, 2024	Dec. 31, 2023	Dec. 31, 2022
FCG [Member]
Schedule of Balance Sheet Information [Line Items]
Current assets	$ 17,326	$ 12,575
Non-current assets	29,630	19,730
Current liabilities	12,776	7,375
Non-current liabilities	9,247	1,801
PDP [Member]
Schedule of Balance Sheet Information [Line Items]
Current assets	10,330	8,283
Non-current assets	84,704	87,280
Current liabilities	14,804	14,048
Non-current liabilities	34,435	35,777
Karnival [Member]
Schedule of Balance Sheet Information [Line Items]
Current assets	16,358	16,030	$ 13,102
Non-current assets	1,822	1,805
Current liabilities	17,412	(17,250)
Non-current liabilities
Sierra Parima [Member]
Schedule of Balance Sheet Information [Line Items]
Current assets		2,697	5,741
Non-current assets		18,714	58,631
Current liabilities		62,070
Non-current liabilities		$ 9,973	$ 9,155

Investments and Advances to _13

Investments and Advances to Equity Method Investments (Details) - Schedule of Related Party Balances of FCG, Sierra Parima and PDP - USD ($) $ in Thousands		Mar. 31, 2024	Dec. 31, 2023	Dec. 31, 2022
FCG [Member]
Investments and Advances to Equity Method Investments (Details) - Schedule of Related Party Balances of FCG, Sierra Parima and PDP [Line Items]
Assets		$ 2,420	$ 7,503
Liabilities		3,914	3,384
PDP [Member]
Investments and Advances to Equity Method Investments (Details) - Schedule of Related Party Balances of FCG, Sierra Parima and PDP [Line Items]
Assets		946	2,288	$ 2,050
Liabilities		$ 1,867	1,685	1,803
Sierra Parima [Member]
Investments and Advances to Equity Method Investments (Details) - Schedule of Related Party Balances of FCG, Sierra Parima and PDP [Line Items]
Assets	[1]		2,230	2,690
Liabilities	[1]		$ 57,438	$ 43,575
[1]Sierra Parima accounts for advances from the Company as liabilities. The Company accounts for advances to Sierra Parima as investments and classified within advances to equity method investments

Investments and Advances to _14

Investments and Advances to Equity Method Investments (Details) - Schedule of Statements of Operations - USD ($) $ in Thousands		3 Months Ended			12 Months Ended
		Mar. 31, 2024		Mar. 31, 2023	Dec. 31, 2023		Dec. 31, 2022
Falcon’s Creative Group [Member]
Condensed Income Statements, Captions [Line Items]
Total revenues	[1]	$ 14,927
Income (loss) from operations		1,579	[1]		$ (6,153)	[2]
Net income (loss)	[1]	1,803
PDP [Member]
Condensed Income Statements, Captions [Line Items]
Total revenues		7,455		$ 6,342	168		$ 889
Income (loss) from operations		1,330		505	153		2,540
Net income (loss)		$ 954		182
Sierra Parima [Member]
Condensed Income Statements, Captions [Line Items]
Total revenues				234	1,406		23
Income (loss) from operations				(2,736)	$ (57,626)		$ (3,403)
Net income (loss)				$ (2,744)
[1]The share of loss from the Company’s equity method investment in FCG is subsequent to FCG’s deconsolidation on July 27, 2023. The Company recognized 100% of net income, less 9% preferred return to QIC and amortization of the basis difference of deconsolidation of FCG. There were adjustments of $(1.3) million comprised of $(0.5) million in accretion of preference dividend and fees, and $(0.8) million in amortization of basis difference, which further reduced the share of FCG income recorded to $0.5 million. The Company will continue to recognize 100% of gains or (losses) in their investment in FCG based on the terms of the LLCA, and until the split in equity accounts becomes 25% : 75%.[2]The summarized results of FCG disclosed above are subsequent to FCG’s deconsolidation on July 27, 2023.

Investments and Advances to _15

Investments and Advances to Equity Method Investments (Details) - Schedule of Related Party Activity - USD ($) $ in Thousands		3 Months Ended			12 Months Ended
		Mar. 31, 2024		Mar. 31, 2023	Dec. 31, 2023		Dec. 31, 2022
FCG [Member]
Investments and Advances to Equity Method Investments (Details) - Schedule of Related Party Activity [Line Items]
Total revenues		$ 14,756	[1]		$ 8,033	[2]
Total expenses	[1]	82
PDP [Member]
Investments and Advances to Equity Method Investments (Details) - Schedule of Related Party Activity [Line Items]
Total revenues		21		$ 5	41,259		$ 33,962
Total expenses		$ 992		859	4,720		3,980
Sierra Parima [Member]
Investments and Advances to Equity Method Investments (Details) - Schedule of Related Party Activity [Line Items]
Total revenues				122	2,639		226
Total expenses				$ 423	$ 1,418		$ 4,167
[1]The summarized results of FCG disclosed above are subsequent to FCG’s deconsolidation on July 27, 2023.[2]The summarized results of FCG disclosed above are subsequent to FCG’s deconsolidation on July 27, 2023.

Accrued Expenses and Other Cu_5

Accrued Expenses and Other Current Liabilities (Details) - Schedule of Accrued Expenses and Other Current Liabilities - USD ($) $ in Thousands	Mar. 31, 2024	Dec. 31, 2023	Dec. 31, 2022
Schedule Of Accrued Expenses And Other Current Liabilities Abstract
Audit and professional fees	$ 17,294	$ 17,605	$ 1,101
Excise tax payable on FAST II stock redemptions	2,211	2,211
Accrued payroll and related expenses	654	592
Accrued interest	63	9	405
Project-related accruals	50		888
Other	469	423	$ 638
Total	$ 20,741	$ 20,840

Long-Term Debt and Borrowing _9

Long-Term Debt and Borrowing Arrangements (Details) - Schedule of Indebtedness - USD ($) $ in Thousands	Mar. 31, 2024	Dec. 31, 2023	Dec. 31, 2022
Debt Instrument [Line Items]
Long-Term Debt, Amount	$ 35,607	$ 29,616	$ 33,145
Less: Current portion of long-term debt and short-term debt	15,131	6,651
Current portion of long-term debt	20,476	22,965	25,737
$10 million revolving credit arrangement [Member]
Debt Instrument [Line Items]
Long-Term Debt, Amount	$ 6,086	$ 6,828	$ 629
Long-Term Debt, Interest rate	2.75%	2.75%	2.75%
€1.5 million term loan [Member]
Debt Instrument [Line Items]
Long-Term Debt, Amount	$ 857	$ 980	$ 1,344
Long-Term Debt, Interest rate	1.70%	1.70%	1.70%
$12.785 million term loan – related party [Member]
Debt Instrument [Line Items]
Long-Term Debt, Amount	$ 8,938	$ 9,697	$ 12,786
Long-Term Debt, Interest rate	2.75%	2.75%	2.75%
€7 million term loan [Member]
Debt Instrument [Line Items]
Long-Term Debt, Amount	$ 4,428	$ 4,861	$ 5,972
Long-Term Debt, Interest rate	6%	6%	2.88%
$7.25 million term loan – related party [Member]
Debt Instrument [Line Items]
Long-Term Debt, Amount	$ 6,827	$ 7,250	$ 7,250
Long-Term Debt, Interest rate	3.75%	3.75%	3.75%
$1.25 million term loan [Member]
Debt Instrument [Line Items]
Long-Term Debt, Amount	$ 1,250
Long-Term Debt, Interest rate	8.88%
$7.22 million term loan [Member]
Debt Instrument [Line Items]
Long-Term Debt, Amount	$ 7,221
Long-Term Debt, Interest rate	8.88%

Long-Term Debt and Borrowing_10

Long-Term Debt and Borrowing Arrangements (Details) - Schedule of Related Party Revolving Credit Arrangements - USD ($) $ in Thousands	Mar. 31, 2024	Dec. 31, 2023
Line of Credit Facility [Line Items]
Available Capacity	$ 3,914	$ 3,172
Due December 2026 [Member]
Line of Credit Facility [Line Items]
Available Capacity	$ 3,914	$ 3,172

Long-Term Debt and Borrowing_11

Long-Term Debt and Borrowing Arrangements (Details) - Schedule of Related Party Revolving Credit Arrangements (Parentheticals) - USD ($) $ in Thousands	3 Months Ended	12 Months Ended
	Mar. 31, 2024	Dec. 31, 2023
Due December 2026 [Member]
Line of Credit Facility [Line Items]
Revolving credit arrangement	$ 10	$ 10

Segment Information (Details)_3

Segment Information (Details) - Schdule of Reportable Segments Measure of Profit and Loss is Earnings Before Interest, Taxes, Foreign Exchange Gain (Loss) - Reportable Segments [Member] - USD ($) $ in Thousands	3 Months Ended
	Mar. 31, 2024	Mar. 31, 2023
Schdule of Reportable Segments Measure of Profit and Loss is Earnings Before Interest, Taxes, Foreign Exchange Gain (Loss) [Line Items]
Revenue	$ 1,516	$ 9,194
Share of gain or (loss) from equity method investments, excluding impairments	1,154	(1,279)
Segment income (loss) from operations	(4,158)	(8,839)
Depreciation and amortization expense	(1)	(1,342)
Gain on deconsolidation of FCG	(2)
Share of equity method investee’s impairment of fixed assets
Interest expense	(269)	(271)
Interest income	3
Change in fair value of warrant liabilities	208
Change in fair value of earnout liabilities	118,615
Foreign exchange transaction gains (losses)	(373)	599
Income tax benefit	1	3
Net loss	114,024	(9,850)
Falcon’s Creative Group [Member]
Schdule of Reportable Segments Measure of Profit and Loss is Earnings Before Interest, Taxes, Foreign Exchange Gain (Loss) [Line Items]
Revenue		8,002
Share of gain or (loss) from equity method investments, excluding impairments	533
Segment income (loss) from operations	533	(413)
Destination Operations [Member]
Schdule of Reportable Segments Measure of Profit and Loss is Earnings Before Interest, Taxes, Foreign Exchange Gain (Loss) [Line Items]
Revenue	(2)
Share of gain or (loss) from equity method investments, excluding impairments	87	2
Segment income (loss) from operations	(414)	(547)
PDP [Member]
Schdule of Reportable Segments Measure of Profit and Loss is Earnings Before Interest, Taxes, Foreign Exchange Gain (Loss) [Line Items]
Revenue
Share of gain or (loss) from equity method investments, excluding impairments	534	91
Segment income (loss) from operations	534	91
Sierra Parima [Member]
Schdule of Reportable Segments Measure of Profit and Loss is Earnings Before Interest, Taxes, Foreign Exchange Gain (Loss) [Line Items]
Revenue
Share of gain or (loss) from equity method investments, excluding impairments		(1,372)
Segment income (loss) from operations		(1,372)
Falcons Beyond Brands [Member]
Schdule of Reportable Segments Measure of Profit and Loss is Earnings Before Interest, Taxes, Foreign Exchange Gain (Loss) [Line Items]
Revenue		1,477
Share of gain or (loss) from equity method investments, excluding impairments
Segment income (loss) from operations	(663)	129
Intersegment Eliminations [Member]
Schdule of Reportable Segments Measure of Profit and Loss is Earnings Before Interest, Taxes, Foreign Exchange Gain (Loss) [Line Items]
Revenue
Share of gain or (loss) from equity method investments, excluding impairments
Segment income (loss) from operations
Unallocated Corporate Overhead [Member]
Schdule of Reportable Segments Measure of Profit and Loss is Earnings Before Interest, Taxes, Foreign Exchange Gain (Loss) [Line Items]
Revenue	1,518
Share of gain or (loss) from equity method investments, excluding impairments
Segment income (loss) from operations	$ (4,148)	(6,501)
Intersegment Eliminations [Member]
Schdule of Reportable Segments Measure of Profit and Loss is Earnings Before Interest, Taxes, Foreign Exchange Gain (Loss) [Line Items]
Revenue		(285)
Share of gain or (loss) from equity method investments, excluding impairments
Segment income (loss) from operations		$ (226)

Fair Value Measurement (Detai_6

Fair Value Measurement (Details) - Schedule of Company’s Assets and Liabilities Measured at Fair Value on a Recurring Basis - USD ($) $ in Thousands	Mar. 31, 2024	Dec. 31, 2023
Liabilities:
Warrant liabilities	$ 3,691	$ 3,904
Earnout liabilities	370,026	488,641
Total liabilities	373,717	492,545
Fair Value, Inputs, Level 1 [Member]
Liabilities:
Warrant liabilities	3,691	3,904
Earnout liabilities
Total liabilities	3,691	3,904
Fair Value, Inputs, Level 3 [Member]
Liabilities:
Warrant liabilities
Earnout liabilities	370,026	488,641
Total liabilities	$ 370,026	$ 488,641

Fair Value Measurement (Detai_7

Fair Value Measurement (Details) - Schedule of Unobservable Inputs of the Earnout Liability for Earnout Shares Based on Revenue and EBITDA Targets - $ / shares	3 Months Ended	12 Months Ended
	Mar. 31, 2024	Dec. 31, 2023
Schedule of Unobservable Inputs of the Earnout Liability for Earnout Shares Based on Revenue and EBITDA Targets [Abstract]
Current stock price (in Dollars per share)	$ 10.25	$ 12.3
Earnout period – beginning	Jul. 01, 2023	Jul. 01, 2023
Earnout period – end	Dec. 31, 2024	Dec. 31, 2024
Equity volatility, EBITDA volatility	25%	25%
Operational leverage ratio	65%	65%
Revenue volatility	10%	10%
Revenue/stock price correlation	45%	45%
EBITDA/stock price correlation	35%	25%
Revenue discount rate	9.37%	9.21%
Dividend yield	0%	0%

Fair Value Measurement (Detai_8

Fair Value Measurement (Details) - Schedule of Unobservable Inputs of the Earnout Liability for Earnout Shares Based on the Company’s Stock Price	Mar. 31, 2024
Term (years) [Member]
Schedule of Unobservable Inputs of the Earnout Liability for Earnout Shares Based on the Company’s Stock Price [Line Items]
Earnout liability	5.5
Volatility [Member]
Schedule of Unobservable Inputs of the Earnout Liability for Earnout Shares Based on the Company’s Stock Price [Line Items]
Earnout liability	40
Risk-free rate [Member]
Schedule of Unobservable Inputs of the Earnout Liability for Earnout Shares Based on the Company’s Stock Price [Line Items]
Earnout liability	4.16
Dividend yield [Member]
Schedule of Unobservable Inputs of the Earnout Liability for Earnout Shares Based on the Company’s Stock Price [Line Items]
Earnout liability	0
Current stock price [Member]
Schedule of Unobservable Inputs of the Earnout Liability for Earnout Shares Based on the Company’s Stock Price [Line Items]
Earnout liability	10.25

Fair Value Measurement (Detai_9

Fair Value Measurement (Details) - Schedule of Summarizes the Activity for the Company’s Level 3 Instruments Measured at Fair Value on a Recurring Basis - USD ($) $ in Thousands	3 Months Ended	12 Months Ended
	Mar. 31, 2024	Dec. 31, 2023
Schedule Of Summarizes The Activity For The Company SLevel3 Instruments Measured At Fair Value On ARecurring Basis Abstract
Balance Beginning	$ 488,641
Issuances		143,228
Change in fair value	(118,615)	345,413
Balance Ending	$ 370,026	$ 488,641

Equity and Net Loss Per Share_6

Equity and Net Loss Per Share (Details) - Schedule of Weighted Average Shares Outstanding - USD ($) $ / shares in Units, $ in Thousands	3 Months Ended			12 Months Ended
	Mar. 31, 2024	Dec. 31, 2023	Mar. 31, 2023	Mar. 31, 2024	Dec. 31, 2023	Dec. 31, 2022
Numerator:
Net income		$ (396,744)		$ 114,024
Net income attributable to noncontrolling interests	$ 96,855	(349,139)		96,855	$ (383,326)
Net income available to Class A common stockholders		$ (47,605)		17,169
Adjustment for dilutive earn out unit at Falcon’s Beyond Global, LLC				(3,083)
Dilutive net income attributable to Class A common stockholders				$ 14,086
Weighted average Class A common stock outstanding - basic (in Shares)	9,021,520	7,095,204		9,021,520	7,095,204
Adjustment for dilutive Class A earnout shares (in Shares)				187,500
Weighted average Class A common stock outstanding - diluted (in Shares)	9,209,020			9,209,020	7,095,204
Net income per Class A common share - basic: (in Dollars per share)	$ 1.9	$ (6.71)		$ 1.9	$ (6.71)
Net income per Class A common share - diluted: (in Dollars per share)	$ 1.53			$ 1.53	$ (6.71)

Equity and Net Loss Per Share_7

Equity and Net Loss Per Share (Details) - Schedule of Treasury Stock Method to the Warrants and RSUs - shares	3 Months Ended
	Mar. 31, 2024	Dec. 31, 2023
Schedule of Treasury Stock Method to the Warrants and Rsus [Abstract]
Class A earnout shares	1,750,000
Class B earnout shares	68,250,000
Warrants to purchase common stock	5,198,420	5,205,769
RSUs	931,437	939,330

Stock Warrants (Details) - Sc_2

Stock Warrants (Details) - Schedule of Outstanding Common Stock Warrants - Stock warrants [Member]	3 Months Ended
	Mar. 31, 2024 $ / shares shares
Class of Warrant or Right [Line Items]
Number of Shares Issuable | shares	5,380,360
Exercise Price | $ / shares	$ 11.5
Expiration Date	Oct – 2028
Classification	Liability

Share-Based Compensation (Det_4

Share-Based Compensation (Details) - Schedule of RSUs Award Activity - Restricted Stock Units (RSUs) [Member] - shares	3 Months Ended	12 Months Ended
	Mar. 31, 2024	Dec. 31, 2023
Schedule of RSUs Award Activity [Line Items]
Nonvested at beginning	939,330
Granted		939,330
Forfeited	7,893
Vested
Nonvested at ending	931,437	939,330
Vested at December 31, 2023

Share-Based Compensation (Det_5

Share-Based Compensation (Details) - Schedule of Plan’s RSUs Vesting	3 Months Ended	12 Months Ended
	Mar. 31, 2024	Dec. 31, 2023
December 1, 2024 [Member]
Schedule of Plan’s RSUs Vesting [Line Items]
Total of RSU Vested	15%	15%
December 1, 2025 [Member]
Schedule of Plan’s RSUs Vesting [Line Items]
Total of RSU Vested	17.50%	17.50%
December 1, 2026 [Member]
Schedule of Plan’s RSUs Vesting [Line Items]
Total of RSU Vested	20%	20%
December 1, 2027 [Member]
Schedule of Plan’s RSUs Vesting [Line Items]
Total of RSU Vested	22.50%	22.50%
December 1, 2028 [Member]
Schedule of Plan’s RSUs Vesting [Line Items]
Total of RSU Vested	25%	25%