Bridger Aerospace Group Holdings, Inc. Common Stock (BAER) 10-Q 10 Aug 23 2023 Q2 Quarterly report Financial data

Cover Page

Cover Page - shares	6 Months Ended
	Jun. 30, 2023	Aug. 08, 2023
Document Information [Line Items]
Document Type	10-Q
Amendment Flag	false
Document Quarterly Report	true
Document Transition Report	false
Document Period End Date	Jun. 30, 2023
Entity Central Index Key	0001941536
Current Fiscal Year End Date	--12-31
Document Fiscal Year Focus	2023
Document Fiscal Period Focus	Q2
Entity Registrant Name	BRIDGER AEROSPACE GROUP HOLDINGS, INC.
Entity File Number	001-41603
Entity Current Reporting Status	Yes
Entity Interactive Data Current	Yes
Entity Filer Category	Non-accelerated Filer
Entity Small Business	true
Entity Emerging Growth Company	true
Entity Ex Transition Period	false
Entity Shell Company	false
Entity Address, Address Line One	90 Aviation Lane
Entity Incorporation, State or Country Code	DE
Entity Tax Identification Number	88-3599336
Entity Address, City or Town	Belgrade
Entity Address, State or Province	MT
Entity Address, Postal Zip Code	59714
City Area Code	406
Local Phone Number	813-0079
Title of 12(b) Security	Common Stock, $0.0001 par value per share
Trading Symbol	BAER
Security Exchange Name	NASDAQ
Entity Common Stock, Shares Outstanding		44,505,944
Warrants
Document Information [Line Items]
Title of 12(b) Security	Warrants, each whole warrant exercisable for one share of Common Stock at an exercise price of $11.50 per share
Trading Symbol	BAERW
Security Exchange Name	NASDAQ

UNAUDITED CONDENSED CONSOLIDATE

UNAUDITED CONDENSED CONSOLIDATED BALANCE SHEETS - USD ($)		Jun. 30, 2023	Dec. 31, 2022
Current assets:
Cash and cash equivalents		$ 844,582	$ 30,162,475
Restricted cash		12,239,819	12,297,151
Investments in marketable securities		12,572,950	54,980,156
Accounts receivable	[1]	11,815,732	28,902
Aircraft support parts		434,894	1,761,270
Prepaid expenses and other current assets		2,892,240	1,835,032
Deferred offering costs		388,120	5,800,144
Total current assets		41,188,337	106,865,130
Property, plant and equipment, net		202,050,389	192,091,413
Intangible assets, net		155,369	208,196
Goodwill		2,457,937	2,457,937
Other noncurrent assets		7,583,603	4,356,225
Total assets		253,435,635	305,978,901
Current liabilities:
Accounts payable		6,235,941	3,170,354
Accrued expenses and other current liabilities		7,823,154	18,669,572
Operating right-of-use current liability		355,119	21,484
Current portion of long-term debt, net of debt issuance costs		2,459,654	2,445,594
Total current liabilities		16,873,868	24,307,004
Long-term accrued expenses and other noncurrent liabilities		6,864,516	45,659
Operating right-of-use noncurrent liability		1,449,911	754,673
Long-term debt, net of debt issuance costs	[2]	205,060,810	205,471,958
Total liabilities		230,249,105	230,579,294
COMMITMENTS AND CONTINGENCIES
STOCKHOLDERS’ DEFICIT
Common Stock, $0.0001 par value; 1,000,000,000 shares authorized; 44,505,944 shares issued and outstanding at June 30, 2023; 39,081,744 shares issued and outstanding at December 31, 2022		4,906	3,908
Additional paid-in capital		78,977,391	0
Accumulated deficit		(400,054,307)	(415,304,343)
Accumulated other comprehensive income		1,519,571	1,678,497
Total stockholders’ deficit		(319,552,439)	(413,621,938)
Total liabilities, mezzanine equity, and stockholders’ deficit		253,435,635	305,978,901
Series A Preferred Stock
MEZZANINE EQUITY
Preferred stock		342,738,969	0
Redeemable Legacy Bridger Series C Preferred Shares
MEZZANINE EQUITY
Preferred stock		$ 0	$ 489,021,545
[1]Includes related party accounts receivable of $427,454 as of June 30, 2023.[2]Includes related party debt of $10,000,000 for the 2022 taxable industrial revenue bond as of June 30, 2023 and December 31, 2022, respectively.

UNAUDITED CONDENSED CONSOLIDA_2

UNAUDITED CONDENSED CONSOLIDATED BALANCE SHEETS (Parenthetical) - USD ($)		Jun. 30, 2023	Dec. 31, 2022
Common stock, par value (in dollars per share)		$ 0.0001	$ 0.0001
Common stock shares authorized (in shares)		1,000,000,000	1,000,000,000
Common stock shares issued (in shares)		44,505,944	39,081,744
Common stock, shares, outstanding (in shares)		44,505,944	39,081,744
Accounts receivable	[1]	$ 11,815,732	$ 28,902
Long-term debt, net of debt issuance costs	[2]	205,060,810	205,471,958
Related Party
Accounts receivable		427,454
Long-term debt, net of debt issuance costs		$ 10,000,000	$ 10,000,000
Series A Preferred Stock
Temporary equity par value (in dollars per share)		$ 0.0001
Temporary equity shares authorized (in shares)		315,789.473684
Temporary equity shares issued (in shares)		315,789.473684
Temporary equity shares outstanding (in shares)		315,789.473684
Redeemable Legacy Bridger Series C Preferred Shares
Temporary equity par value (in dollars per share)			$ 0.001
Temporary equity shares authorized (in shares)			315,789.473684
Temporary equity shares issued (in shares)			315,789.473684
Temporary equity shares outstanding (in shares)			315,789.473684
[1]Includes related party accounts receivable of $427,454 as of June 30, 2023.[2]Includes related party debt of $10,000,000 for the 2022 taxable industrial revenue bond as of June 30, 2023 and December 31, 2022, respectively.

UNAUDITED CONDENSED CONSOLIDA_3

UNAUDITED CONDENSED CONSOLIDATED STATEMENTS OF OPERATIONS - USD ($)	3 Months Ended				6 Months Ended
	Jun. 30, 2023		Jun. 30, 2022		Jun. 30, 2023	Jun. 30, 2022
Income Statement [Abstract]
Revenues	$ 11,615,280	[1]	$ 12,753,671	[1]	$ 11,980,653	$ 12,822,963
Cost of Revenue [Abstract]
Flight operations	6,299,122		5,849,562		10,032,383	9,514,914
Maintenance	4,210,976		3,571,986		7,726,427	6,433,973
Total cost of revenues	10,510,098		9,421,548		17,758,810	15,948,887
Gross income (loss)	1,105,182		3,332,123		(5,778,157)	(3,125,924)
Selling, general and administrative expense	15,187,808		5,735,627		48,416,299	10,576,886
Operating loss	(14,082,626)		(2,403,504)		(54,194,456)	(13,702,810)
Interest expense	(5,540,867)	[2]	(2,293,682)	[2]	(11,205,412)	(6,008,228)
Other income	601,891		134,311		1,693,328	275,154
Net loss	(19,021,602)		(4,562,875)		(63,706,540)	(19,435,884)
Series A Preferred Stock – adjustment for deemed dividend upon Closing	0		0		(48,300,000)	0
Series A Preferred Stock – adjustment to eliminate 50% multiplier	0		0		156,362,598	0
Series A Preferred Stock – adjustment to maximum redemption value	(5,805,582)		0		(10,080,022)	0
Legacy Bridger Series A Preferred Shares – adjustment for redemption, extinguishment, accrued interest, and change in fair value	0		(81,323,569)		0	(85,663,336)
Legacy Bridger Series C Preferred Shares - adjustment to maximum redemption value	0		(191,240,782)		0	(191,240,782)
Net (loss) income attributable to Common stockholders – basic	(24,827,184)		(277,127,226)		34,276,036	(296,340,002)
Net (loss) income attributable to Common stockholders – diluted	$ (24,827,184)		$ (277,127,226)		$ 34,276,036	$ (296,340,002)
Net (loss) income per common stock – basic (in dollars per share)	$ (0.55)		$ (7.15)		$ 0.77	$ (7.64)
Net (loss) income per common stock – diluted (in dollars per share)	$ (0.55)		$ (7.15)		$ 0.44	$ (7.64)
Weighted average Common Stock outstanding – basic (in shares)	45,388,892		38,770,646		44,443,930	38,770,646
Weighted average Common Stock outstanding – diluted (in shares)	45,388,892		38,770,646		77,199,129	38,770,646
[1]Includes related party revenues of $112,210 and $433,454 for the three and six months ended June 30, 2023, respectively.[2]Includes related party interest for the 2022 taxable industrial revenue bond of approximately $279,000 and $563,000 for the three and six months ended June 30, 2023, respectively.

UNAUDITED CONDENSED CONSOLIDA_4

UNAUDITED CONDENSED CONSOLIDATED STATEMENTS OF OPERATIONS (Parenthetical) - USD ($)	3 Months Ended		6 Months Ended
	Jun. 30, 2023		Jun. 30, 2023
Revenues	$ 11,615,280	[1]	$ 11,980,653
Interest expense	5,540,867	[2]	11,205,412
Related Party
Revenues	112,210		433,454
Interest expense	$ 279,000		$ 563,000
[1]Includes related party revenues of $112,210 and $433,454 for the three and six months ended June 30, 2023, respectively.[2]Includes related party interest for the 2022 taxable industrial revenue bond of approximately $279,000 and $563,000 for the three and six months ended June 30, 2023, respectively.

UNAUDITED CONDENSED CONSOLIDA_5

UNAUDITED CONDENSED CONSOLIDATED STATEMENTS OF COMPREHENSIVE LOSS - USD ($)	3 Months Ended		6 Months Ended
	Jun. 30, 2023	Jun. 30, 2022	Jun. 30, 2023	Jun. 30, 2022
Statement of Comprehensive Income [Abstract]
Net loss	$ (19,021,602)	$ (4,562,875)	$ (63,706,540)	$ (19,435,884)
Other comprehensive (loss) income, net of tax
Foreign currency translation adjustment	214	24	406	(263)
Unrealized gain (loss) on derivative instruments	203,467	309,654	(68,334)	984,035
Unrealized (loss) gain on investments in marketable securities	(28,301)	0	290,344	0
Reclassification of realized gains on investments in marketable securities to earnings	(208,190)	0	(381,342)	0
Total other comprehensive (loss) income, net of tax	(32,810)	309,678	(158,926)	983,772
Comprehensive loss	$ (19,054,412)	$ (4,253,197)	$ (63,865,466)	$ (18,452,112)

UNAUDITED CONDENSED CONSOLIDA_6

UNAUDITED CONDENSED CONSOLIDATED STOCKHOLDERS’ DEFICIT - USD ($)	Total	Legacy Bridger Series A Preferred Shares	Legacy Bridger Series B Preferred Shares	Legacy Bridger Series C Preferred Shares / Series A Preferred Stock	Common Stock	Additional Paid-in Capital	Accumulated Deficit	Accumulated Other Comprehensive Income
Temporary equity, beginning balance (in shares) at Dec. 31, 2021		10,500,000	60,000,000	0
Temporary equity, beginning balance at Dec. 31, 2021		$ 1,050	$ 6,000	$ 0
Temporary equity, ending balance (in shares) at Mar. 31, 2022		10,500,000	60,000,000	0
Temporary equity, ending balance at Mar. 31, 2022		$ 1,050	$ 6,000	$ 0
Beginning balance (in shares) at Dec. 31, 2021					39,081,744
Beginning balance at Dec. 31, 2021	$ (84,815,189)				$ 3,908	$ 0	$ (84,843,803)	$ 24,706
Increase (Decrease) in Stockholders' Equity [Roll Forward]
Liquidation preference on Legacy Bridger Series A Preferred Shares	(4,339,767)						(4,339,767)
Unrealized gain (loss) on derivative instruments	674,381							674,381
Foreign currency translation adjustment	(287)							(287)
Stock based compensation attributable to Legacy Bridger holders prior to reverse recapitalization	2,558						2,558
Net loss	(14,873,009)						(14,873,009)
Ending balance (in shares) at Mar. 31, 2022					39,081,744
Ending balance at Mar. 31, 2022	(103,351,313)				$ 3,908	0	(104,054,021)	698,800
Temporary equity, beginning balance (in shares) at Dec. 31, 2021		10,500,000	60,000,000	0
Temporary equity, beginning balance at Dec. 31, 2021		$ 1,050	$ 6,000	$ 0
Temporary equity, ending balance (in shares) at Jun. 30, 2022		10,500,000	60,000,000	0
Temporary equity, ending balance at Jun. 30, 2022		$ 1,050	$ 6,000	$ 0
Beginning balance (in shares) at Dec. 31, 2021					39,081,744
Beginning balance at Dec. 31, 2021	(84,815,189)				$ 3,908	0	(84,843,803)	24,706
Increase (Decrease) in Stockholders' Equity [Roll Forward]
Legacy Bridger Series A Preferred Shares adjustment for redemption, extinguishment and revaluation	(85,663,336)
Legacy Bridger Series C Preferred Shares adjustment to maximum redemption value	(191,240,782)
Unrealized gain (loss) on derivative instruments	984,035
Foreign currency translation adjustment	(263)
Net loss	(19,435,884)
Unrealized (loss) gain on investments in marketable securities	0
Reclassification of realized gains on investments in marketable securities to earnings	0
Ending balance (in shares) at Jun. 30, 2022					39,081,744
Ending balance at Jun. 30, 2022	(380,166,639)				$ 3,908	0	(381,179,025)	1,008,478
Temporary equity, beginning balance (in shares) at Dec. 31, 2021		10,500,000	60,000,000	0
Temporary equity, beginning balance at Dec. 31, 2021		$ 1,050	$ 6,000	$ 0
Beginning balance (in shares) at Dec. 31, 2021					39,081,744
Beginning balance at Dec. 31, 2021	(84,815,189)				$ 3,908	0	(84,843,803)	24,706
Increase (Decrease) in Stockholders' Equity [Roll Forward]
Net loss	(25,058,398)
Series A Preferred Stock adjustment to maximum redemption value	196,884,119
Ending balance at Sep. 30, 2022	(391,036,037)
Temporary equity, beginning balance (in shares) at Dec. 31, 2021		10,500,000	60,000,000	0
Temporary equity, beginning balance at Dec. 31, 2021		$ 1,050	$ 6,000	$ 0
Temporary equity, ending balance (in shares) at Dec. 31, 2022		0	0	315,789
Temporary equity, ending balance at Dec. 31, 2022		$ 0	$ 0	$ 489,021,545
Beginning balance (in shares) at Dec. 31, 2021					39,081,744
Beginning balance at Dec. 31, 2021	(84,815,189)				$ 3,908	0	(84,843,803)	24,706
Increase (Decrease) in Stockholders' Equity [Roll Forward]
Net loss	(42,124,668)
Series A Preferred Stock adjustment to maximum redemption value	(202,688,810)
Ending balance (in shares) at Dec. 31, 2022					39,081,744
Ending balance at Dec. 31, 2022	(413,621,938)				$ 3,908	0	(415,304,343)	1,678,497
Temporary equity, beginning balance (in shares) at Mar. 31, 2022		10,500,000	60,000,000	0
Temporary equity, beginning balance at Mar. 31, 2022		$ 1,050	$ 6,000	$ 0
Temporary equity, ending balance (in shares) at Jun. 30, 2022		10,500,000	60,000,000	0
Temporary equity, ending balance at Jun. 30, 2022		$ 1,050	$ 6,000	$ 0
Beginning balance (in shares) at Mar. 31, 2022					39,081,744
Beginning balance at Mar. 31, 2022	(103,351,313)				$ 3,908	0	(104,054,021)	698,800
Increase (Decrease) in Stockholders' Equity [Roll Forward]
Legacy Bridger Series A Preferred Shares adjustment for redemption, extinguishment and revaluation	(81,323,569)						(81,323,569)
Legacy Bridger Series C Preferred Shares adjustment to maximum redemption value	(191,240,782)						(191,240,782)
Unrealized gain (loss) on derivative instruments	309,654							309,654
Foreign currency translation adjustment	24							24
Stock based compensation attributable to Legacy Bridger holders prior to reverse recapitalization	2,222						2,222
Net loss	(4,562,875)						(4,562,875)
Unrealized (loss) gain on investments in marketable securities	0
Reclassification of realized gains on investments in marketable securities to earnings	0
Ending balance (in shares) at Jun. 30, 2022					39,081,744
Ending balance at Jun. 30, 2022	(380,166,639)				$ 3,908	0	(381,179,025)	1,008,478
Temporary equity, beginning balance (in shares) at Dec. 31, 2022		0	0	315,789
Temporary equity, beginning balance at Dec. 31, 2022		$ 0	$ 0	$ 489,021,545
Increase (Decrease) in Temporary Equity [Roll Forward]
Series A Preferred Stock adjustment to maximum redemption value				4,274,439
Effect of the Closing	131,041,782			$ (156,362,597)	$ 684	52,084,522	78,956,576
Temporary equity, ending balance (in shares) at Mar. 31, 2023		0	0	315,789
Temporary equity, ending balance at Mar. 31, 2023		$ 0	$ 0	$ 336,933,387
Beginning balance (in shares) at Dec. 31, 2022					39,081,744
Beginning balance at Dec. 31, 2022	(413,621,938)				$ 3,908	0	(415,304,343)	1,678,497
Increase (Decrease) in Stockholders' Equity [Roll Forward]
Unrealized gain (loss) on derivative instruments	(271,801)							(271,801)
Foreign currency translation adjustment	192							192
Net loss	(44,684,938)						(44,684,938)
Effect of the Closing (in shares)					4,687,546
Effect of the Closing	131,041,782			$ (156,362,597)	$ 684	52,084,522	78,956,576
Unrealized (loss) gain on investments in marketable securities	318,645							318,645
Reclassification of realized gains on investments in marketable securities to earnings	(173,152)							(173,152)
Series A Preferred Stock adjustment to maximum redemption value	(4,274,439)					(4,274,439)	0
Stock based compensation after reverse recapitalization (in shares)					2,400,354
Stock based compensation after reverse recapitalization	25,597,016				$ 240	25,596,776
Ending balance (in shares) at Mar. 31, 2023					46,169,644
Ending balance at Mar. 31, 2023	(306,068,633)				$ 4,832	73,406,859	(381,032,705)	1,552,381
Temporary equity, beginning balance (in shares) at Dec. 31, 2022		0	0	315,789
Temporary equity, beginning balance at Dec. 31, 2022		$ 0	$ 0	$ 489,021,545
Temporary equity, ending balance (in shares) at Jun. 30, 2023		0	0	315,789
Temporary equity, ending balance at Jun. 30, 2023		$ 0	$ 0	$ 342,738,969
Beginning balance (in shares) at Dec. 31, 2022					39,081,744
Beginning balance at Dec. 31, 2022	(413,621,938)				$ 3,908	0	(415,304,343)	1,678,497
Increase (Decrease) in Stockholders' Equity [Roll Forward]
Legacy Bridger Series A Preferred Shares adjustment for redemption, extinguishment and revaluation	0
Legacy Bridger Series C Preferred Shares adjustment to maximum redemption value	0
Unrealized gain (loss) on derivative instruments	(68,334)
Foreign currency translation adjustment	406
Net loss	(63,706,540)
Unrealized (loss) gain on investments in marketable securities	290,344
Reclassification of realized gains on investments in marketable securities to earnings	(381,342)
Ending balance (in shares) at Jun. 30, 2023					46,906,198
Ending balance at Jun. 30, 2023	(319,552,439)				$ 4,906	78,977,391	(400,054,307)	1,519,571
Temporary equity, beginning balance (in shares) at Mar. 31, 2023		0	0	315,789
Temporary equity, beginning balance at Mar. 31, 2023		$ 0	$ 0	$ 336,933,387
Increase (Decrease) in Temporary Equity [Roll Forward]
Series A Preferred Stock adjustment to maximum redemption value				$ 5,805,582
Temporary equity, ending balance (in shares) at Jun. 30, 2023		0	0	315,789
Temporary equity, ending balance at Jun. 30, 2023		$ 0	$ 0	$ 342,738,969
Beginning balance (in shares) at Mar. 31, 2023					46,169,644
Beginning balance at Mar. 31, 2023	(306,068,633)				$ 4,832	73,406,859	(381,032,705)	1,552,381
Increase (Decrease) in Stockholders' Equity [Roll Forward]
Legacy Bridger Series A Preferred Shares adjustment for redemption, extinguishment and revaluation	0
Legacy Bridger Series C Preferred Shares adjustment to maximum redemption value	0
Unrealized gain (loss) on derivative instruments	203,467							203,467
Foreign currency translation adjustment	214							214
Net loss	(19,021,602)						(19,021,602)
Unrealized (loss) gain on investments in marketable securities	(28,301)							(28,301)
Reclassification of realized gains on investments in marketable securities to earnings	(208,190)							(208,190)
Series A Preferred Stock adjustment to maximum redemption value	(5,805,582)					(5,805,582)	0
Bonuses paid in Class A Common Stock (in shares)					736,554
Bonuses paid in Class A Common Stock	4,927,620				$ 74	4,927,546
Stock based compensation after reverse recapitalization	6,448,568					6,448,568
Ending balance (in shares) at Jun. 30, 2023					46,906,198
Ending balance at Jun. 30, 2023	$ (319,552,439)				$ 4,906	$ 78,977,391	$ (400,054,307)	$ 1,519,571

UNAUDITED CONDENSED CONSOLIDA_7

UNAUDITED CONDENSED CONSOLIDATED STATEMENTS OF CASH FLOWS - USD ($)		6 Months Ended
		Jun. 30, 2023	Jun. 30, 2022
Cash Flows from Operating Activities:
Net loss		$ (63,706,540)	$ (19,435,884)
Adjustments to reconcile net loss to net cash used in operating activities
Loss on sale/disposal of fixed assets		392,472	781,492
Depreciation and amortization		4,986,192	4,094,854
Impairment of long-lived assets		626,848	0
Stock based compensation expense		32,045,584	4,780
Change in fair value of the Warrants		(533,000)	0
Change in fair value of freestanding derivative		50,559	0
Amortization of debt issuance costs		483,526	89,732
Interest accrued on Legacy Bridger Series B Preferred Shares		0	3,586,587
Change in fair value of Legacy Bridger Series C Preferred Shares		0	945,455
Change in fair value of Series A Preferred Stock		(224,080)	0
Realized gain on investments in marketable securities		(407,761)	0
Changes in operating assets and liabilities
Accounts receivable	[1]	(11,786,830)	(4,611,847)
Aircraft support parts		1,326,376	170,475
Prepaid expense and other current and noncurrent assets		(3,339,409)	522,745
Accounts payable, accrued expenses and other liabilities		(13,358,549)	3,822,406
Net cash used in operating activities		(53,444,612)	(10,029,205)
Cash Flows from Investing Activities:
Investments in construction in progress – buildings		(2,444,633)	(3,983,754)
Proceeds from sales and maturities of marketable securities		42,723,969	0
Sale of property, plant and equipment		814,000	286,400
Purchases of property, plant and equipment		(12,528,089)	(5,300,950)
Net cash provided by (used in) investing activities		28,565,247	(8,998,304)
Cash Flows from Financing Activities:
Borrowing from Legacy Bridger Series C Preferred shares members, net of issuance costs		0	293,684,675
Payment of finance lease liability		(15,615)	0
Proceeds from the Closing		3,193,536	0
Costs incurred related to the Closing		(6,793,574)	0
Borrowings from various First Interstate Bank vehicle loans		0	202,217
Payment of debt issuance costs		0	(3,000)
Repayments on debt		(880,613)	(962,904)
Net cash (used in) provided by financing activities		(4,496,266)	122,921,765
Effects of exchange rate changes		406	(263)
Net change in cash, cash equivalents and restricted cash		(29,375,225)	103,893,993
Cash, cash equivalents and restricted cash – beginning of the period		42,459,626	17,261,132
Cash, cash equivalents and restricted cash – end of the period		13,084,401	121,155,125
Less: Restricted cash – end of the period		12,239,819	3,922,506
Cash and cash equivalents – end of the period		844,582	117,232,619
Supplemental disclosure of non-cash operating and financing activities
Assumption of Jack Creek liabilities		7,463,673	0
Recognition of warrant liabilities		5,863,000	0
Recognition of Deferred underwriting fee		1,500,000	0
Recognition of new right-of-use asset and corresponding operating lease liability		1,092,519	0
Bonuses paid in Class A Common Stock		4,927,620	0
Deferred offering costs included in accrued expenses and other current liabilities		388,120	1,455,840
Issuance costs on Legacy Bridger Series C Preferred Shares		0	5,000,000
Supplemental cash flow information
Interest paid	[2]	11,489,494	3,715,257
Fixed assets in accounts payable		1,841,142	2,640,384
Conversion of Promissory Note to Common Stock		897,400	0
Series A Preferred Stock – adjustment for deemed dividend upon Closing		48,300,000	0
Series A Preferred Stock – adjustment to eliminate 50% multiplier		156,362,597	0
Series A Preferred Stock - adjustment to maximum redemption value		10,080,021	0
Legacy Bridger Series A Preferred Shares – adjustment for redemption, extinguishment and accrued interest		0	85,663,336
Legacy Bridger Series C Preferred Shares adjustment to maximum redemption value		0	191,240,782
Series A Preferred Stock
Cash Flows from Financing Activities:
Payments to Legacy Bridger preferred shares members		0	(100,000,000)
Series B Preferred Stock
Cash Flows from Financing Activities:
Payments to Legacy Bridger preferred shares members		$ 0	$ (69,999,223)
[1]Includes related party accounts receivable of $427,454 for the six months ended June 30, 2023.[2]Includes related party interest paid of approximately $575,000 for the 2022 taxable industrial revenue bond for the six months ended June 30, 2023.

Organization and Basis of Prese

Organization and Basis of Presentation	6 Months Ended
	Jun. 30, 2023
Organization, Consolidation and Presentation of Financial Statements [Abstract]
Organization and Basis of Presentation	Organization and Basis of Presentation Nature of Business Bridger Aerospace Group Holdings, Inc. and its subsidiaries (“Bridger”, “the Company,” “we,” “us” or “our”) provide aerial wildfire management, relief and suppression and delivery of firefighting services using next generation technology and sustainable and environmentally safe firefighting methods. As of June 30, 2023, the Company owns 17 aircraft, including 4 Twin Commander surveillance platforms, 4 Quest Kodiaks, 6 Viking CL415EAFs, 2 Aurora eVOTL Skirons, and 1 Pilatus PC-12. Basis of Presentation The unaudited condensed consolidated financial statements have been prepared in accordance with U.S. generally accepted accounting principles (“US GAAP”). The unaudited condensed consolidated financial statements include the financial statements of the Company, all entities that are wholly-owned by the Company and all entities in which the Company has a controlling financial interest. Reverse Recapitalization On January 24, 2023, (the “Closing Date”), Jack Creek Investment Corp (“JCIC”) completed the reverse recapitalization (the “Closing” and the “Reverse Recapitalization”) with the Company’s predecessor, Bridger Aerospace Group Holdings, LLC and its subsidiaries (collectively, “Legacy Bridger”), which operated the majority of the historical business and was identified as the acquirer and predecessor upon the consummation of the transactions contemplated by the agreement and plan of merger (the “Transaction Agreements”) entered into on August 3, 2022. On the Closing Date, pursuant to the Transaction Agreements, JCIC and Legacy Bridger became wholly owned subsidiaries of a new public entity that was renamed Bridger Aerospace Group Holdings, Inc, and JCIC shareholders and Legacy Bridger equity holders converted their equity ownership in JCIC and Legacy Bridger, respectively, into equity ownership in Bridger. Upon the consummation of the Reverse Recapitalization, Bridger issued Common Stock to the Legacy Bridger equity holders and Series A Preferred Stock (as defined below) as summarized below: • the surrender and exchange of all 606,061 Legacy Bridger incentive units (“Incentive Units”) into 583,308 shares of Bridger’s common stock, par value $0.0001, (“Common Stock”) at a deemed value of $10.00 per share as adjusted by the per share Common Stock consideration of approximately 0.96246 (the “Exchange Ratio”), rounded down to the nearest share for each holder; • the direct or indirect surrender and exchange of the remaining 40,000,000 issued and outstanding shares of Legacy Bridger common shares (excluding Incentive Units) into 38,498,436 shares of Common Stock at a deemed value of $10.00 per share as adjusted by the Exchange Ratio, rounded down to the nearest share for each holder; and • the surrender and exchange of all 315,789.473684 issued and outstanding Series C preferred shares of Legacy Bridger (the “Legacy Bridger Series C Preferred Shares”), which were surrendered and exchanged on a one-to-one basis in connection with the Reverse Recapitalization into 315,789.473684 shares of preferred stock of Bridger that have the rights, powers, designations, preferences, and qualifications, limitations and restrictions set forth in Section 4.5 of the Amended and Restated Certificate of Incorporation (the “Series A Preferred Stock”). The Series A Preferred Stock are convertible at the election of the holders into shares of Common Stock, without the payment of additional consideration by the holders into such number of shares of Common Stock as determined by dividing the original issue price, plus accrued interest by a conversion price equal to $11 at the time of conversion. Other related events occurred in connection with the Reverse Recapitalization, are summarized below: • the filing and effectiveness of the Amended and Restated Certificate of Incorporation of Bridger and the effectiveness of the Amended and Restated Bylaws of Bridger, each of which occurred immediately prior to the Closing; • the adoption and assumption of the 2023 Omnibus Incentive Plan and any grants or awards issued thereunder and adoption of the 2023 Employee Stock Purchase Plan upon the Closing to grant equity awards to Bridger employees; and • during the period from the Closing until five years following the Closing, JCIC subjected 20% of JCIC’s issued and outstanding common stock (“Sponsor Earnout Shares”), comprised of two separate tranches of 50% of the Sponsor Earnout Shares per tranche, to potential forfeiture to Bridger for no consideration until the occurrence (or deemed occurrence) of certain triggering events. Immediately after giving effect to the Transaction Agreements, the following were outstanding: • 43,769,290 shares of Common Stock; • 315,789.473684 shares of Bridger Series A Preferred Stock; • 9,400,000 private placement warrants (“Private Placement Warrants”) to purchase shares of Common Stock at an exercise price of $11.50 per share; • 17,250,000 public warrants (“Public Warrants”) to purchase shares of Common Stock at an exercise price of $11.50 per share; and • 6,581,497 restricted stock units issued to the executives and senior management of the Company. In connection with the Reverse Recapitalization, the Company paid transaction costs of $10,302 thousand as of the Closing. The transactions contemplated by the Transaction Agreements were accounted for as a reverse recapitalization in accordance with GAAP. Under this method of accounting, JCIC was treated as the “acquired” company for financial reporting purposes. Accordingly, for accounting purposes, the financial statements of Bridger represent a continuation of the financial statements of Legacy Bridger with the Reverse Recapitalization treated as the equivalent of Legacy Bridger issuing stock for the net assets of JCIC, accompanied by a recapitalization. The net assets of JCIC will be stated at historical cost, with no goodwill or other intangible assets recorded. Operations prior to the Reverse Recapitalization will be those of Legacy Bridger in future reports of Bridger. Legacy Bridger has been determined to be the accounting acquirer based on evaluation of the following facts and circumstances: • Legacy Bridger equity holders have a relative majority of the voting power of Bridger; • Bridger’s board of directors (the “Board”) has nine (9) members, and representatives or designees of the Legacy Bridger equity holders comprise the majority of the members of the Board; • Legacy Bridger’s senior management comprise the senior management roles and are responsible for the day-to-day operations of Bridger; • Bridger assumed Legacy Bridger’s name of business; • The strategy and operations of Bridger continue Legacy Bridger’s former strategy and operations; and • The Reverse Recapitalization created an operating public company, with management continuing to use Legacy Bridger operations to grow the business. The Sponsor Earnout Shares are determined to be equity classified instruments of Bridger and the Public Warrants and Private Placement Warrants are determined to remain liability classified instruments upon the Closing. In accordance with guidance applicable to these circumstances, the equity structure has been recast in all comparative periods up to the Closing to reflect the number of shares of Common Stock issued to Legacy Bridger’s stockholders in connection with the Reverse Recapitalization. As such, the shares and corresponding capital amounts and earnings per share related to Legacy Bridger’s common stock prior to the Reverse Recapitalization have been retroactively recasted as shares of Common Stock using the Exchange Ratio. On January 25, 2023, shares of the Company’s Common Stock began trading on the Nasdaq Global Market under the ticker symbol “BAER.” Liquidity The Company had $845 thousand and $30,162 thousand of cash and cash equivalents as of June 30, 2023 and December 31, 2022, respectively. The Company had $12,573 thousand and $54,980 thousand of investments in debt securities classified as available-for-sale with short-term maturities of less than one year and carried at fair value as of June 30, 2023 and December 31, 2022, respectively. The Company has entered into various term loan agreements and other long-term debt to fund the purchase of aircraft, finance the construction of aircraft hangars and to supplement its cash balance. As of June 30, 2023, the Company has $2,460 thousand of current portion of long-term debt, net of debt issuance costs. As of June 30, 2023, future contractual payments related to the construction of the third hangar are $759 thousand for the next twelve months. The Company believes it will be sufficiently funded for its short-term liquidity needs and the execution of its business plan for at least 12 months following the date at which the unaudited condensed consolidated financial statements were filed. As of July 31, 2023, the Company has cash and cash equivalents of $2,562 thousand, restricted cash of $12,281 thousand and investments in debt securities classified as available-for-sale of $10,189 thousand.

Summary of Significant Accounti

Summary of Significant Accounting Policies	6 Months Ended
	Jun. 30, 2023
Accounting Policies [Abstract]
Summary of Significant Accounting Policies	Summary of Significant Accounting Policies Principles of Consolidation The Company consolidates those entities in which it, through the existing owners, has control over significant operating, financial or investing decisions of the entity. All significant intercompany balances and transactions have been eliminated in consolidation. Variable Interest Entities The Company follows ASC 810-10-15 guidance with respect to accounting for variable interest entities (“VIE”). These entities do not have sufficient equity at risk to finance their activities without additional subordinated financial support from other parties or whose equity investors lack any of the characteristics of a controlling financial interest. A variable interest is an investment or other interest that will absorb portions of a VIE’s expected losses or receive portions of its expected returns and are contractual, ownership or pecuniary in nature and that change with changes in the fair value of the entity’s net assets. A reporting entity is the primary beneficiary of a VIE and must consolidate it when that party has a variable interest, or combination of variable interests, that provide it with a controlling financial interest. A party is deemed to have a controlling financial interest if it meets both of the power and loss/benefits criteria. The power criterion is the ability to direct the activities of the VIE that most significantly impact its economic performance. The losses/benefits criterion is the obligation to absorb losses from, or right to receive benefits from, the VIE that could potentially be significant to the VIE. The VIE model requires an ongoing reconsideration of whether a reporting entity is the primary beneficiary of a VIE due to changes in the facts and circumstances. Northern Fire Management Services, LLC (“NFMS, LLC”) is considered to be a VIE, as it lacks sufficient equity and is consolidated in the Company’s financial statements. For the three and six months ended June 30, 2022, Mountain Air, LLC (“MA, LLC”) was considered to be a VIE, as it lacked sufficient equity and is consolidated in the Company’s financial statements. For the three and six months ended June 30, 2023 and 2022 and the year ended December 31, 2022, NFMS, LLC held immaterial assets and liabilities in its financial statements. For the three and six months ended June 30, 2022, MA, LLC held immaterial assets and liabilities in its financial statements. For the three and six months ended June 30, 2023 and 2022 and the year ended December 31, 2022, the following entities were considered to be VIEs but were not consolidated in the unaudited condensed consolidated financial statements due to the lack of the power criterion or the losses/benefits criterion: AE Côte-Nord Canada (“Côte-Nord”) and Ensyn BioEnergy Canada, Inc. Northern Fire Management Services, LLC: The Company assisted in designing and organizing NFMS, LLC with a business purpose of employing Canadian aviation professionals for the Company. A master services agreement exists between NFMS, LLC, the Company, and Bridger Air Tanker, LLC, a wholly owned subsidiary of the Company, to transfer all annual expenses incurred to the Company in exchange for the Canadian employees to support the Company’s water scooper aircraft. NFMS, LLC is 50% owned by a Canadian citizen, and 50% owned by Bridger Aerospace Group, LLC. The Company is responsible for the decisions related to all of NFMS, LLC’s expenditures, which solely relates to payroll. Based on these facts, it was determined that the Company is the primary beneficiary of NFMS, LLC. Therefore, NFMS, LLC has been consolidated by the Company. All intercompany expenses associated with NFMS, LLC and its service agreement have been eliminated in consolidation. Mountain Air, LLC: As of November 7, 2022, MA, LLC was a wholly-owned subsidiary of Bridger. Prior to MA, LLC becoming a wholly-owned subsidiary of the Company, MA, LLC was owned 50% by Timothy Sheehy, the Chief Executive Officer and a director of Bridger, and 50% by an entity affiliated with Matthew Sheehy, a director of Bridger. MA, LLC is a Federal Aviation Administration (“FAA”) part 135 certificate holder and is designed to hold aerial firefighting contracts. Bridger Aviation Services, LLC (“Bridger Aviation”), a wholly-owned subsidiary of Bridger, was a party to a certain Management Services Agreement (the “Aviation Agreement”), dated April 13, 2018, with MA, LLC. Pursuant to the Aviation Agreement, Bridger Aviation leased certain aircraft to MA, LLC. MA, LLC operated the aircraft and paid Bridger Aviation a fee equal to 99% of all revenue it received from the use and deployment of Bridger Aviation’s aircraft. MA, LLC was obligated to operate and maintain the aircraft in accordance with applicable FAA standards. Timothy Sheehy originally conducted aerial operations through MA, LLC before Bridger’s current legal organizational structure was put into place, which created the need for the Aviation Agreement and resulting VIE treatment. Seasonality The Company’s business is generally seasonal, with a significant portion of total revenue occurring during the second and third quarters of the fiscal year due to the North American fire season. However, the weather dependency and seasonal fluctuation in the need to fight wildfires based upon location and the varying intensity of the fire season may lead our operating results to fluctuate significantly from quarter to quarter and year to year. Use of Estimates The preparation of financial statements in conformity with US GAAP, requires management to make assumptions and estimates that affect the reported amounts of assets and liabilities, disclosure of gain or loss contingencies as of the date of the financial statements and the reported amounts of revenues and expenses during the reporting period. Actual results could differ from their estimates and such differences could be material to the unaudited condensed consolidated financial statements. Significant items subject to such estimates and assumptions include: (a) excess and aging aircraft support parts reserves, (b) allowance for doubtful accounts, (c) useful lives of property, plant and equipment, net (d) impairment of long-lived assets, goodwill and other intangible assets, (e) disclosure of fair value of financial instruments, (f) variable interest entities, (g) accounting for Series A Preferred Stock and Legacy Bridger Series C Preferred Shares, (h) revenue recognition, (i) estimates and assumptions made in determining the carrying values of goodwill and other intangible assets, (j) incentive units and (k) Public Warrants and Private Placement Warrants. Reclassifications Certain amounts from prior periods have been reclassified to conform to the current period presentation. The Company previously separately presented General and administrative and Business development operating expenses, which are now presented combined within “Selling, general and administrative expense” on the Unaudited Condensed Consolidated Statements of Operations. The reclassification had no impact on previously reported Net loss or Accumulated deficit. Deferred Offering Costs Deferred offering costs primarily consist of capitalized legal, accounting and other third-party costs incurred that are directly related to the Reverse Recapitalization, which has been accounted for as a reverse recapitalization. These costs were charged to Stockholders’ deficit as a reduction of Additional paid-in capital generated upon the completion of the Reverse Recapitalization. As of June 30, 2023, the Company charged $17,961 thousand to Stockholders’ deficit. As of June 30, 2023 and December 31, 2022, the Company recorded $388 thousand and $5,800 thousand of deferred offering costs in the Unaudited Condensed Consolidated Balance Sheets, respectively. Revenue Recognition The Company charges daily and hourly rates depending upon the type of firefighting services rendered and under which contract the services are performed. These services are primarily split into flight revenue and standby revenue. Flight revenue is primarily earned at an hourly rate when the engines of the aircraft are started and stopped upon request of the customer, tracked via a Hobbs meter. Standby revenue is earned primarily as a daily rate when aircraft are available for use at a fire base, awaiting request from the customer for flight deployment. The Company enters into short, medium and long-term contracts with customers, primarily with government agencies to deploy aerial fire management assets during the firefighting season. Revenue is recognized when performance obligations under the terms of a contract with our customers are satisfied and payment is typically due within 30 days of invoicing. This occurs as the services are rendered and include the use of the aircraft, pilot and field maintenance personnel to support the contract. Contracts are based on either a Call-When-Needed (“CWN”) or Exclusive Use (“EU”) basis. Rates established are generally more competitive based on the security of the revenue from the contract (i.e., an EU versus only on an as-needed basis in CWN). These rates are delineated by the type of service, generally flight time or time available for deployment. Once an aircraft is deployed on a contract the fees are earned at these rates, the aircraft cannot be obligated to another customer. Contracts have no financing components and consideration is at pre-determined rates. No variable considerations are constrained within the contracts. The transaction prices are allocated on the service performed and tracked real-time by each operator in a duty log. On at least a monthly basis, the services performed and rates are validated by each customer. Acceptance by the customer is evidenced by their funded task order or accepted invoice. The Company has not incurred incremental costs for obtaining contracts with customers. In addition, the Company evaluates whether or not it should capitalize the costs of fulfilling a contract. Such costs would be capitalized when they are not within the scope of other standards and: (1) are directly related to a contract; (2) generate or enhance resources that will be used to satisfy performance obligations; and (3) are expected to be recovered. The Company has elected to use the practical expedient detailed in ASC 340-40-25-4 to expense any costs to fulfill a contract as they are incurred when the amortization period would be one year or less. Contract assets are classified as a receivable when the reporting entity’s right to consideration is unconditional, which is when payment is due only upon the passage of time. As the Company invoices customers for performance obligations that have been satisfied, at which point payment is unconditional, contracts do not typically give rise to contract assets. Contract liabilities are recorded when cash payments are received or due in advance of performance. Payment terms vary by customer and type of revenue contract. The Company generally expects that the period of time between payment and transfer of promised goods or services will be less than one year. In such instances, the Company has elected the practical expedient to not evaluate whether a significant financing component exists. As permitted under the practical expedient available under ASC Topic 606, Revenue from Contracts with Customers (“ASC 606”), the Company does not disclose the value of unsatisfied performance obligations for (i) contracts with an original expected length of one year or less, and (ii) contracts for which the Company recognizes revenue at the amount which it has the right to invoice for services performed. Other revenue consists of leasing revenues for facilities as well as external repair work performed on customer aircraft. Revenue Disaggregation The following shows the disaggregation of revenue by service for the three and six months ended June 30, 2023 and June 30, 2022. For the Three Months Ended For the Six Months Ended 2023 2022 2023 2022 Fire suppression $ 10,449,427 $ 11,682,263 $ 10,449,427 $ 11,682,263 Aerial surveillance 1,123,753 1,002,025 1,123,753 1,002,025 Other services 42,100 69,383 407,473 138,675 Total revenues $ 11,615,280 $ 12,753,671 $ 11,980,653 $ 12,822,963 The following shows the disaggregation of revenue by type for the three and six months ended June 30, 2023 and June 30, 2022. For the Three Months Ended For the Six Months Ended 2023 2022 2023 2022 Flight revenue $ 5,794,315 $ 6,417,520 $ 5,794,315 $ 6,417,520 Standby revenue 5,135,937 6,210,976 5,135,937 6,210,976 Other revenue 685,028 125,175 1,050,401 194,467 Total revenues $ 11,615,280 $ 12,753,671 $ 11,980,653 $ 12,822,963 Concentration Risk For the three months ended June 30, 2023, the Company had three customers who individually accounted for 41%, 30%, and 27% of total revenues, respectively. For the three months ended June 30, 2022, the Company had one customer who individually accounted for 99% of total revenues. For the six months ended June 30, 2023, the Company had three customers who individually accounted for 39%, 30%, and 26% of total revenues, respectively. For the six months ended June 30, 2022, the Company had one customer who individually accounted for 98% of total revenues. As of June 30, 2023, three customers accounted for 37%, 29%, and 27% of accounts receivable, respectively. As of December 31, 2022, one customer accounted for 62% of accounts receivable. Hedging Transactions and Derivative Financial Instruments The Company is directly and indirectly affected by changes in certain market conditions. These changes in market conditions may adversely impact the Company’s financial performance and are referred to as “market risks.” The Company, when deemed appropriate, uses derivatives as a risk management tool to mitigate the potential impact of certain market risks. The Company manages interest rate risk through the use of derivative instruments, such as swap agreements. A swap agreement is a contract between two parties to exchange cash flows based on specified underlying notional amounts, assets and/or indices. The Company does not enter into derivative financial instruments for trading purposes. The accounting for gains and losses that result from changes in the fair values of derivative instruments depends on whether the derivatives have been designated and qualify as hedging instruments and the type of hedging relationships. The changes in fair values of derivatives that have been designated and qualify as cash flow hedges are recorded in accumulated other comprehensive income and are reclassified into the line item on the Unaudited Condensed Consolidated Statements of Comprehensive Loss in which the hedged items are recorded in the same period the hedged items affect earnings. The changes in fair values of freestanding derivatives with no hedging designation are recorded in earnings through interest expense on the Unaudited Condensed Consolidated Statements of Operations. The Company formally assesses whether the financial instruments used in hedging transactions are effective at offsetting changes in either the fair values or cash flows of the related underlying exposures. Any ineffective portion of a financial instrument’s change in fair value is immediately recognized into earnings. The fair value is based on prevailing market data and using standard valuation models based on reasonable estimates about future relevant market conditions. Refer to “Note 12 – Long-Term Debt.” The notional amounts of the derivative financial instruments do not necessarily represent amounts exchanged by the parties and, therefore, are not a direct measure of the Company’s exposure to the financial risks described above. Warrant Liabilities The Company accounts for the Public Warrants and Private Placement Warrants (collectively, the “Warrants”) issued in connection with the Reverse Recapitalization in accordance with the guidance contained in accordance with ASC 480, Distinguishing Liabilities from Equity and ASC 815-40, Derivatives and Hedging—Contracts in Entity’s Own Equity , under which the Warrants do not meet the criteria for equity treatment and must be recorded as liabilities. Accordingly, the Company classifies the Warrants as liabilities at their fair value and adjusts the Warrants to fair value at each reporting period. The warrant liabilities are subject to remeasurement at each balance sheet date until exercised, and any change in fair value is recorded in earnings through Selling, general and administrative expense on the Unaudited Condensed Consolidated Statements of Operations. Income Taxes For periods prior to the Reverse Recapitalization, Legacy Bridger was a partnership for federal income tax purposes. Consequently, federal income taxes were not payable or provided for by Legacy Bridger. Members were taxed individually on their pro rata ownership share of Legacy Bridger’s earnings. Legacy Bridger’s net income or loss was allocated among the members in accordance with Legacy Bridger’s operating agreement. Subsequent to the Reverse Recapitalization, the Company became the successor of Legacy Bridger as discussed in “Note 1 – Organization and Basis of Presentation.” Bridger is subject to U.S. federal income taxes, in addition to state and local income taxes, with respect to net taxable income or loss and any related tax credits of the Company. Bridger is also subject to taxes in foreign jurisdictions in which it operates. The Company provides for income taxes and the related accounts under the asset and liability method. Income tax expense, deferred tax assets and liabilities and reserves for unrecognized tax benefits reflect management’s best assessment of estimated current and future taxes to be paid. The Company is subject to income taxes predominantly in the U.S., where tax laws are often complex and may be subject to different interpretations. Deferred income taxes arise from temporary differences between the financial statement carrying amount and the tax basis of assets and liabilities and are measured using the enacted tax rates expected to be in effect during the year in which the basis difference reverses. In evaluating the ability to recover its deferred tax assets within the jurisdiction from which they arise, the Company considers all available positive and negative evidence. If based upon all available positive and negative evidence, it is more likely than not that the deferred tax assets will not be realized, a valuation allowance is established. The valuation allowance may be reversed in a subsequent reporting period if Bridger determines that it is more likely than not that all or part of the deferred tax asset will become realizable. At this time, a valuation allowance has been recorded against the deferred tax assets. The Company’s interpretations of tax laws are subject to review and examination by various taxing authorities and jurisdictions where the Company operates, and disputes may occur regarding its view on a tax position. These disputes over interpretations with the various tax authorities may be settled by audit, administrative appeals or adjudication in the court systems of the tax jurisdictions in which the Company operates. The Company regularly reviews whether it may be assessed additional income taxes as a result of the resolution of these matters, and the Company records additional reserves as appropriate. In addition, the Company may revise its estimate of income taxes due to changes in income tax laws, legal interpretations and business strategies. The Company recognizes the financial statement effects of uncertain income tax positions when it is more likely than not, based on the technical merits, that the position will be sustained upon examination. For additional information in income taxes, see “Note 19 – Income Taxes.” Net (Loss) Income Per Share Basic net (loss) income per share is based on the weighted average number of shares of Common Stock outstanding during the period. Diluted net (loss) income per share is based on the weighted average number of shares of Common Stock used for the basic net (loss) income per share calculation, adjusted for the dilutive effect of restricted stock units (“RSUs”), Warrants, and Incentive Units, if any, using the “treasury stock” method, the Series A Preferred Stock that is convertible into shares of Common Stock, and the Sponsor Earnout Shares that will fully vest upon certain stock price metrics being achieved. In addition, net (loss) income for diluted net (loss) income per share is adjusted for the after-tax impact of changes to the fair value of the Warrants, to the extent they are dilutive. As noted above, the Company accounted for the Closing as a reverse recapitalization. Net (loss) income per share calculations for all periods prior to the Closing have been retrospectively adjusted by the Exchange Ratio for the equivalent number of shares of Common Stock outstanding immediately after the Closing to effect the reverse recapitalization. Subsequent to the Closing, net (loss) income per share is calculated based on the weighted average number of shares of Common Stock outstanding. Collaboration Agreements The Company analyzes its collaboration arrangement to assess if it is within the scope of ASC Topic 808, Collaborative Agreements (“ASC 808”) by determining whether such an arrangement involves joint operating activities performed by parties that are both active participants in the activities and exposed to significant risks and rewards dependent on the commercial success of such activities. This assessment is performed throughout the life of the arrangement based on changes in the responsibilities of all parties in the arrangement. If the Company concluded that it has a customer relationship with its collaborator, the collaboration arrangement would be accounted for under ASC 606. Stock-Based Compensation The Company accounts for its stock-based compensation in accordance with provisions of ASC 718, Compensation-Stock Compensation (“ASC 718”) at the grant date fair value. Legacy Bridger granted Incentive Units which contain service and performance vesting conditions to select board members and an executive officer. Compensation cost for Incentive Units is measured at their grant-date fair value and is equal to the value of the Legacy Bridger’s Class D Common shares, which was estimated using an option pricing model. Compensation cost for service-based units is recognized over the requisite service period on a straight-line basis. For performance related units, expense is recognized when the performance related condition is considered probable. In connection with the Closing, the Company along with the Board established and approved and assumed the Bridger Aerospace Group Holdings, Inc. 2023 Omnibus Incentive Plan (the “Plan”) which allowed the Company to grant RSUs to Bridger employees (the “Participants”). Upon satisfying the vesting conditions, each RSU provides the Participants the right to receive one share of Common Stock. The fair value of RSUs is determined based on the number of shares granted and the quoted market price of the Common Stock on the date of grant. Compensation cost for the RSUs is recognized as the performance condition of the Closing of the transaction was met and over the requisite service period based on the graded-vesting method. The Company accounts for forfeitures as they occur. Stock-based compensation is included in Selling, general and administrative expense on the Unaudited Condensed Consolidated Statements of Operations. Advertising Expense Advertising costs are expensed as incurred and are included in Selling, general and administrative expense on the Unaudited Condensed Consolidated Statements of Operations. Advertising expense for the three and six months ended June 30, 2023 was approximately $28 thousand and $52 thousand, respectively, and for the three and six months ended June 30, 2022 was approximately $316 thousand and $367 thousand, respectively. Recent Accounting Pronouncements Recently Adopted Accounting Pronouncements In June 2016, the FASB issued ASU No. 2016-13, Financial Instruments - Credit Losses (Topic 326): Measurement of Credit Losses on Financial Instruments. The amendments in this ASU replace the incurred loss model for recognition of credit losses with a methodology that reflects expected credit losses over the life of the loan and requires consideration of a broader range of reasonable and supportable information to calculate credit loss estimates. The Company adopted this standard on January 1, 2023. The adoption of this standard did not have a significant impact on the Company’s unaudited condensed consolidated financial statements. In January 2017, the FASB issued ASU No. 2017-04, Intangibles-Goodwill and Other (Topic 350): Intangibles - Goodwill and Other: Simplifying the Test for Goodwill Impairment. This update modifies the concept of impairment from the condition that exists when the carrying amount of goodwill exceeds its implied fair value to the condition that exists when the carrying amount of a reporting unit exceeds its fair value. In order to reduce complexity, an entity no longer will determine goodwill impairment by calculating the implied fair value of goodwill by assigning the fair value of a reporting unit to all of its assets and liabilities as if that reporting unit had been acquired in a business combination. The Company adopted this standard on January 1, 2023. The adoption of this standard did not have a significant impact on the Company’s unaudited condensed consolidated financial statements. Recently Issued Accounting Pronouncements

Cash Equivalents and Investment

Cash Equivalents and Investments in Marketable Securities	6 Months Ended
	Jun. 30, 2023
Cash and Cash Equivalents [Abstract]
Cash Equivalents and Investments in Marketable Securities	Cash Equivalents and Investments in Marketable Securities The investments in marketable securities are classified as available-for-sale debt securities with short-term maturities of less than one year. The fair values, gross unrealized gains and losses of the available-for-sale securities by type are as follows: As of As of Carrying Value Cash equivalents Commercial paper $ — $ 29,890,313 Money market fund 858,047 12,640 Total cash equivalents $ 858,047 $ 29,902,953 Restricted cash Money market fund $ 9,211,360 $ 9,284,362 As of June 30, 2023 Purchase Unrealized Unrealized Fair Value Investment in marketable securities Commercial paper $ 4,746,204 $ 157,419 $ — $ 4,903,623 Corporate bonds and notes 2,960,620 24,420 — 2,985,040 Government securities 4,684,574 — (287) 4,684,287 Total marketable securities $ 12,391,398 $ 181,839 $ (287) $ 12,572,950 As of December 31, 2022 Purchase Unrealized Unrealized Fair Value Investment in marketable securities Commercial paper $ 32,635,849 $ 277,674 $ — $ 32,913,523 Corporate bonds and notes 15,413,122 3,668 — 15,416,790 Government securities 6,658,634 — (8,791) 6,649,843 Total marketable securities $ 54,707,605 $ 281,342 $ (8,791) $ 54,980,156 The net unrealized (loss) gain included in total other comprehensive loss for the three and six months ended June 30, 2023 is $(28) thousand and $290 thousand, respectively. The Company did not have investments in marketable securities during the three and six months ended June 30, 2022.

Aircraft Support Parts

Aircraft Support Parts	6 Months Ended
	Jun. 30, 2023
Other Industries [Abstract]
Aircraft Support Parts	Aircraft Support Parts Aircraft support parts consist of the following: As of June 30, As of December 31, Repairables and expendables $ 434,894 $ 1,734,292 Other support parts — 26,978 Total aircraft support parts $ 434,894 $ 1,761,270

Prepaid Expenses and Other Curr

Prepaid Expenses and Other Current Assets	6 Months Ended
	Jun. 30, 2023
Prepaid Expense and Other Assets, Current [Abstract]
Prepaid Expenses and Other Current Assets	Prepaid Expenses and Other Current Assets Prepaid expenses and other current assets consist of the following: As of June 30, As of December 31, Prepaid insurance $ 1,669,771 $ 968,721 Prepaid subscriptions 1,173,256 770,724 Other current assets 49,213 95,587 Total prepaid expenses and other current assets $ 2,892,240 $ 1,835,032

Property, Plant and Equipment,

Property, Plant and Equipment, Net	6 Months Ended
	Jun. 30, 2023
Property, Plant and Equipment [Abstract]
Property, Plant and Equipment, Net	Property, Plant and Equipment, Net Property, plant and equipment, net consist of the following: As of June 30, As of December 31, Aircraft $ 188,179,561 $ 160,113,061 Less: Accumulated depreciation (20,344,539) (16,783,360) Aircraft, net 167,835,022 143,329,701 Construction-in-progress—Aircraft — 16,992,010 Buildings 16,536,319 16,519,231 Vehicles and equipment 2,895,113 2,810,560 Construction-in-progress - Buildings 17,047,327 13,780,316 Finance lease right-of-use asset 130,378 130,378 Licenses 234,682 234,682 Less: Accumulated depreciation (2,628,452) (1,705,465) Buildings and equipment, net 34,215,367 31,769,702 Total property, plant and equipment, net $ 202,050,389 $ 192,091,413 For the three and six months ended June 30, 2023, the Company recorded $2,980 thousand and $3,985 thousand of depreciation expense in Cost of revenues, respectively, and $229 thousand and $948 thousand of depreciation expense in Selling, general and administrative expense, respectively. For the three and six months ended June 30, 2022, the Company recorded $2,468 thousand and $3,472 thousand of depreciation expense in Cost of revenues, respectively, and $333 thousand and $588 thousand of depreciation expense in Selling, general and administrative expense, respectively. Aircraft are evaluated for impairment whenever events or changes in circumstances indicate that the carrying amount of an asset or asset group may not be recoverable. In 2023, the Company identified indicators of impairment for one of the Twin Commander surveillance platforms. The Company determined this asset group is not a viable contract operating plane due to a significant adverse change in the physical state of the asset, preventing the asset from acting as a revenue generating asset and anticipating sure cash flow losses. The Company believes the lack of cash flow and continued maintenance expenditure render the carrying amount of the asset unrecoverable. For the three and six months ended June 30, 2023, the Company recorded total impairment charges of $627 thousand, respectively, in Selling, general and administrative expense on the Unaudited Condensed Consolidated Statements of Operations. For the three and six months ended June 30, 2022, the Company recorded no impairment charges, respectively. For the three and six months ended June 30, 2023, the Company recorded a net loss on sale/disposal of assets of $300 thousand and $392 thousand, respectively, in Selling, general and administrative expense on the Unaudited Condensed Consolidated Statements of Operations. For the three and six months ended June 30, 2022, the Company recorded a loss on disposals of assets related to the obsolescence of an aging aircraft of zero and $781 thousand, respectively, in Selling, general and administrative expense on the Unaudited Condensed Consolidated Statements of Operations.

Goodwill and Intangible Assets,

Goodwill and Intangible Assets, Net	6 Months Ended
	Jun. 30, 2023
Goodwill and Intangible Assets Disclosure [Abstract]
Goodwill and Intangible Assets, Net	Goodwill and Intangible Assets, Net The Company’s goodwill originated from the acquisition of MA, LLC in April 2018. The carrying amount of goodwill was $2,458 thousand as of June 30, 2023 and December 31, 2022, respectively. There were no impairment charges recorded for goodwill for the three and six months ended June 30, 2023 and 2022, respectively. Intangible assets consisted of the following: As of June 30, 2023 Estimated Gross Accumulated Net Licenses 10 $ 67,623 $ (50,558) $ 17,065 Internal-use software 3 296,675 (158,371) 138,304 Total intangible assets $ 364,298 $ (208,929) $ 155,369 As of December 31, 2022 Estimated Gross Accumulated Net Licenses 10 $ 67,623 $ (47,177) $ 20,446 Internal-use software 3 296,675 (108,925) 187,750 Total intangible assets $ 364,298 $ (156,102) $ 208,196

Other Noncurrent Assets

Other Noncurrent Assets	6 Months Ended
	Jun. 30, 2023
Deferred Costs, Capitalized, Prepaid, and Other Assets Disclosure [Abstract]
Other Noncurrent Assets	Other Noncurrent Assets Other noncurrent assets consisted of the following: As of June 30, As of December 31, Investment in Overwatch $ 1,000,000 $ 1,000,000 Operating lease right-of-use asset 1,638,130 671,054 Interest rate swap 1,338,801 1,407,135 Prepaid subscriptions 3,574,764 1,246,128 Other assets 31,908 31,908 Total other noncurrent assets $ 7,583,603 $ 4,356,225

Accrued Expenses and Other Liab

Accrued Expenses and Other Liabilities	6 Months Ended
	Jun. 30, 2023
Accounts Payable and Accrued Liabilities [Abstract]
Accrued Expenses and Other Liabilities	Accrued Expenses and Other Liabilities Accrued expenses and other liabilities consisted of the following: As of June 30, As of December 31, Accrued salaries, wages, and bonuses $ 484,340 $ 6,515,774 Finance right-of-use liability 56,012 68,310 Accrued professional fees 87,961 2,291,469 Embedded derivative of Legacy Bridger Series C Preferred Shares — 1,039,330 Embedded derivative of Series A Preferred Stock 815,250 — Warrant liabilities 5,329,975 — Deferred underwriting fee payable 1,500,000 — Freestanding derivative on Legacy Bridger Series C Preferred Shares — 2,186,283 Accrued interest expense and other accrued liabilities 6,414,132 6,614,065 Total accrued expenses and other liabilities 14,687,670 18,715,231 Less: Current accrued expenses and other current liabilities (7,823,154) (18,669,572) Total long-term accrued expenses and other noncurrent liabilities $ 6,864,516 $ 45,659 On May 24, 2023, the Company issued $4.9 million in Class A Common Stock in lieu of bonuses paid for the bonus pool accrued as of December 31, 2022. The Company’s bonus pool was accrued throughout the year and was based upon 2022 performance milestones. On August 19, 2022, the Company also granted $10.1 million of discretionary cash bonuses to employees and executives in connection with the issuance of the Legacy Bridger Series C Preferred Shares, issuance of the taxable industrial development revenue bond transaction under the CUSIP of Gallatin County for $160,000 thousand (“2022 Bonds”) and execution of the Transaction Agreements. Warrant liabilities The warrant liabilities consist of the following Warrants issued by the Company in connection the Reverse Recapitalization: Public Warrants The Company issued Public Warrants to purchase 17,250,000 shares of Common Stock at an exercise price of $11.50 per share in exchange for the 17,250,000 JCIC warrants originally issued by JCIC in its initial public offering. The Warrants may only be exercised for a whole number of shares of Common Stock. The exercise price and number of shares of Common Stock issuable upon exercise of the Warrants may also be adjusted in certain circumstances including in the event of a share dividend, recapitalization, reorganization, merger or consolidation. In no event will the Company be required to net cash settle any Warrant. The Warrants became exercisable 30 days following the Reverse Recapitalization and will expire January 24, 2028. Under certain circumstances, the Company may elect to redeem the Public Warrants at a redemption price of $0.01 per Public Warrant at any time during the term of the warrant in which the Common Stock trading price has been at least $18.00 per share for 20 trading days within the 30 trading-day period ending on the third trading day prior to the date on which the Company sends the notice of redemption to the Warrant holders. If the Company elects to redeem the Public Warrants, it must notify the Public Warrant holders in advance, who would then have at least 30 days from the date of notification to exercise their respective warrants. If the warrant is not exercised within that 30-day period, it will be redeemed pursuant to this provision. The Company may also elect to redeem the outstanding Warrants at a redemption price of $0.10 per Warrant at any time during the term of the Warrant in which the Common Stock trading price is between $10.00 per share and $18.00 per share (as adjusted for share splits, share dividends, rights issuances, subdivisions, reorganization, recapitalizations and the like) for any 20 trading days within the 30 trading-day period ending on the third trading day prior to the date on which the Company sends the notice of redemption to the Warrant holders. In such case, the Warrant holders will be able to exercise their Warrants on a cashless basis prior to the redemption for a number of shares of our Common Stock determined based on the redemption date and the fair market value of the Common Stock. As of June 30, 2023, the Company had 17,250,000 outstanding Public Warrants to purchase 17,250,000 shares of Common Stock. The Public Warrants are liability-classified with a balance of $3,450 thousand and a fair value of $0.20 per warrant as of June 30, 2023. Private Placement Warrants The Company issued Private Placement Warrants to purchase 9,400,000 shares of Common Stock at an exercise price of $11.50 per share in exchange for the 9,400,000 JCIC warrants originally purchased in a private placement by JCIC Sponsor, LLC (“JCIC Sponsor”) contemporaneously with JCIC’s initial public offering. JCIC Sponsor, or its permitted transferees, has the option to exercise the Private Placement Warrants on a cashless basis. If the Private Placement Warrants are held by holders other than JCIC Sponsor or its permitted transferees, the Private Placement Warrants will be redeemable by the Company in all redemption scenarios and exercisable by the holders on the same basis as the Public Warrants.

Interest Rate Swap and Freestan

Interest Rate Swap and Freestanding Derivative	6 Months Ended
	Jun. 30, 2023
Derivative Instruments and Hedging Activities Disclosure [Abstract]
Interest Rate Swap and Freestanding Derivative	Interest Rate Swap and Freestanding Derivative Interest Rate Swap The Company assesses interest rate cash flow risk by continually identifying and monitoring changes in interest rate exposures that may adversely affect expected future cash flows and by evaluating hedging opportunities. The Company entered an interest rate swap with Rocky Mountain Bank (“RMB”) on March 12, 2020 to reduce risk related to variable-rate debt from the term loan, which was subject to changes in market rates of interest as discussed in “Note 12 – Long-Term Debt.” The interest rate swap is designated as a cash flow hedge. The Company records its corresponding derivative asset on a gross basis in Other noncurrent assets at fair value on the Unaudited Condensed Consolidated Balance Sheets. Each month, the Company makes interest payments to RMB under its loan agreement based on the current applicable one-month LIBOR rate plus the contractual LIBOR margin then in effect with respect to the term loan, without reflecting the interest rate swap. At the end of each calendar month, the Company receives or makes payments on the interest rate swap difference, if any, based on the received interest rate set forth in the table below. Interest payments on the Company’s term loan and payments received or made on the interest rate swap are reported net on the Unaudited Condensed Consolidated Statements of Operations as interest expense. The Company had the following interest rate swap designated as a cash flow hedge: As of June 30, 2023 Effective Maturity Notional Fair Value Pay Fixed Receive Rate 4/15/2020 3/15/2030 $10,788,441 $1,338,801 3.887% 1 Month LIBOR + 2.5% As of December 31, 2022 Effective Maturity Notional Fair Value Pay Fixed Receive Rate 4/15/2020 3/15/2030 $11,110,484 $1,407,135 3.887% 1 Month LIBOR + 2.5% The Company accounts for the interest rate swap as a cash flow hedge for accounting purposes under US GAAP. The Company reflects the effect of this hedging transaction in the unaudited condensed consolidated financial statements. The unrealized gain is reported in other comprehensive income. If the Company terminates the interest rate swap agreement, the cumulative change in fair value at the date of termination would be reclassified from Accumulated other comprehensive income, which is classified in stockholders’ deficit, into earnings on the Unaudited Condensed Consolidated Statements of Operations. No amounts were reclassified relating to the Company’s designated cash flow hedge during the six months ended June 30, 2023 and during the year ended December 31, 2022. Freestanding Derivative On April 9, 2022, JPMorgan Chase Funding Inc. (“JPMCF”) entered into a letter agreement with the Company to receive an excess hold fee of 5% of the aggregate initial stated value of the Legacy Bridger Series C Preferred Shares held by JPMCF in excess of $157,894,736.84 as of March 15, 2023. The excess hold fee was considered a freestanding derivative instrument until March 15, 2023 and became a fee payable thereafter. The Company paid $1,119 thousand of the excess hold fee in June 2023. As of June 30, 2023, the remaining $1,118 thousand is payable and recorded in Accounts payable on the Unaudited Condensed Consolidated Balance Sheets.

Fair Value Measurements

Fair Value Measurements	6 Months Ended
	Jun. 30, 2023
Fair Value Disclosures [Abstract]
Fair Value Measurements	Fair Value Measurements Long-term debt, net of debt issuance costs As of June 30, 2023, the Company had $156,715 thousand of fixed rate and $50,806 thousand of variable rate debt outstanding, respectively. The majority of the fixed rate debt is based on current market rates. The Company estimated the fair value of the fixed rate debt using quoted market prices (Level 2 inputs) within the fair value hierarchy. The variable rate debt approximates fair value based on the closing or estimated market prices of similar securities comparable to the Company’s debts as of June 30, 2023 and December 31, 2022. Debt financing activities and loan agreements are further described in “Note 12 – Long-Term Debt.” Recurring Fair Value Measurement Our cash and cash equivalents, accounts receivable, accounts payable, accrued expenses, and other current assets and liabilities (excluding derivative instruments) are carried at amounts which reasonably approximate their fair values due to their short-term nature. The following tables summarizes the Company’s assets and liabilities that are measured at fair value on a recurring basis, by level, within the fair value hierarchy: As of June 30, 2023 Level 1 Level 2 Level 3 Assets Cash $ 844,582 $ — $ — Cash equivalents: Money market fund — — — Total Cash and cash equivalents 844,582 — — Restricted cash: Money market fund 9,211,360 — — Other restricted cash 3,028,459 — — Total Restricted cash 12,239,819 — — Investments in marketable securities — 12,572,950 — Interest rate swap — 1,338,801 — Total assets $ 13,084,401 $ 13,911,751 $ — Liabilities Warrant liabilities – Public Warrants $ 3,450,000 $ — $ — Warrant liabilities – Private Placement Warrants — 1,880,000 — Embedded derivative of Series A Preferred Stock — — 815,250 Total liabilities $ 3,450,000 $ 1,880,000 $ 815,250 As of December 31, 2022 Level 1 Level 2 Level 3 Assets Cash $ 259,522 $ — $ — Cash equivalents: Commercial paper — 29,890,313 — Money market fund 12,640 — — Total Cash and cash equivalents 272,162 29,890,313 — Restricted cash: Money market fund 9,284,362 — — Other restricted cash 3,012,789 — — Total Restricted cash 12,297,151 — — Investments in marketable securities — 54,980,156 — Interest rate swap — 1,407,135 — Total assets $ 12,569,313 $ 86,277,604 $ — Liabilities Freestanding derivative on Legacy Bridger Series C Preferred Shares $ — $ — $ 2,186,283 Embedded derivative of Legacy Bridger Series C Preferred Shares — — 1,039,330 Total liabilities $ — $ — $ 3,225,613 Interest Rate Swap and Freestanding Derivative The Company’s derivative financial instruments are measured at fair value on a recurring basis based on quoted market prices or using standard valuation models as described in “Note 10—Interest Rate Swap and Freestanding Derivative.” The notional amounts of the derivative financial instruments do not necessarily represent amounts exchanged by the parties and, therefore, are not a direct measure of our exposure to the financial risks described in “Note 2—Summary of Significant Accounting Policies.” The fair value of the Company’s interest rate swap agreement was determined based on the present value of expected future cash flows using discount rates appropriate with the terms of the swap agreement. The fair value indicates an estimated amount the Company would be required to receive if the contracts were canceled or transferred to other parties. The Company used a Level 2 valuation methodology to measure this interest rate swap. The fair value of the freestanding derivative was determined based on the present value of the excess hold fee expected to be owed on March 15, 2023, after taking into account the probability of such excess hold fee being outstanding on the same date. The excess hold fee was considered a freestanding derivative instrument until March 15, 2023 and became a fee payable thereafter, noted above as an excess hold fee payable on Series A Preferred Stock. The Company used a Level 3 valuation methodology to measure this freestanding derivative. Mandatorily Redeemable Legacy Bridger Series B Preferred Shares The Company’s mandatorily redeemable Legacy Bridger Series B Preferred Shares are measured at fair value based on capital contributions, plus accrued but unpaid interest. The Legacy Bridger Series B Preferred Shares were redeemed during the year ended December 31, 2022 as furthered discussed in “Note 18 – Mandatorily Redeemable Preferred Shares.” Embedded derivative of Legacy Bridger Series C Preferred Shares and Series A Preferred Stock The Company identified a redemption feature of the Legacy Bridger Series C Preferred Shares that required bifurcation from the host instrument as an embedded derivative liability, as discussed in “Note 17 – Mezzanine Equity.” The embedded derivative was initially valued and remeasured using a “with-and-without” method. The “with-and-without” methodology involved valuing the entire instrument both with and without the embedded derivative using a discounted cash flow approach. Under this methodology, the difference in the estimated fair value between the instrument with the embedded derivative and the instrument without the embedded derivative represents the estimated fair value of the embedded derivative. This valuation methodology is based on unobservable estimates and judgements, and therefore is classified as a Level 3 fair value measurement. The significant unobservable input used in the estimated fair value measurement of the embedded derivative is the timing for which the Company may be in default of certain financing facilities that would require an increase of 2% interest per annum to be accrued by the holders of the Legacy Bridger Series C Preferred Shares. Legacy Bridger Series C Preferred Shares were re-issued as Series A Preferred Stock as part of the Closing, as further discussed in “Note 17 – Mezzanine Equity.” Commercial paper and Investments in marketable securities The fair values of the commercial paper and available-for-sale marketable securities are based on observable market prices, and therefore classified as a Level 2 fair value measurement. Refer to “Note 3 – Cash Equivalents and Investments in Marketable Securities” for additional details. Warrant Liabilities The Company issued Warrants in connection with the Reverse Recapitalization. The Company classifies the Warrants as liabilities at their fair value and adjust the Warrants to fair value at each reporting period. The warrant liabilities are subject to remeasurement at each balance sheet date until exercised, and any change in fair value are recorded in earnings through Selling, general and administrative expense on the Consolidated Statements of Operations. The Public Warrants are publicly traded under the symbol “BAERW,” and the fair value of the Public Warrants at a specific date is determined by the closing price of the Public Warrants as of that date. Therefore, the Public Warrants are classified as Level 1 of the fair value hierarchy. The Public Warrants are redeemable at any time during the term of the warrant in which the Common Stock share trading price has been at least $18.00 per share for 20 trading days within the 30 trading-day period. JCIC Sponsor can redeem both the Private Placement Warrants and the Public Warrants when the stock price is between $10.00 to $18.00. As such, it is economically beneficial for the Company to redeem the Private Placement Warrants any time before the stock price crosses the $18.00 threshold. Therefore, the Warrants have similar economic value, hence Private Placement Warrants are deemed to have the same value as the Public Warrants and are classified Level 2 of the fair value hierarchy. Refer to “Note 9 – Accrued Expenses and Other Liabilities” for additional details. Non-Recurring Fair Value Measurements The Company measures certain assets at fair value on a non-recurring basis, including long-lived assets and goodwill and cost and equity method investments, which are evaluated for impairment. Long-lived assets include property, plant and equipment, net, and certain intangible assets. The inputs used to determine the fair value of long-lived assets are considered Level 3 measurements due to their subjective nature.

Long-Term Debt

Long-Term Debt	6 Months Ended
	Jun. 30, 2023
Debt Disclosure [Abstract]
Long-Term Debt	Note 12 – Long-Term Debt Long-term debt consisted of the following: As of June 30, As of December 31, Permanent loan agreement, dated August 21, 2020, greater of Prime + 1.5% or 4.75% interest rate, maturing August 21, 2035 $ 18,734,612 $ 18,852,476 Permanent loan agreement, dated October 1, 2020, greater of Prime + 1.5% or 4.75% interest rate, maturing October 1, 2035 18,797,058 18,924,229 Term loan agreement dated September 30, 2019, LIBOR + 2.5%, maturing March 15, 2030 10,788,441 11,110,484 Term loan agreement dated February 3, 2020, LIBOR + 2.5%, maturing February 3, 2027 4,092,000 4,371,000 Taxable industrial revenue bonds, dated July 21, 2022, 11.5% interest rates, maturing September 1, 2027 160,000,000 160,000,000 Various term loan agreements, with earliest start at September 9, 2021, 5-5.5% interest rates, latest maturation on November 17, 2027 282,537 317,073 Loans payable 212,694,648 213,575,262 Less: noncurrent debt issuance costs (4,178,819) (4,664,552) Less: current debt issuance costs (995,365) (993,157) Less: current portion of long-term debt, net of debt issuance costs (2,459,654) (2,445,595) Total long-term debt, net of debt issuance costs $ 205,060,810 $ 205,471,958 2020 Loan Agreements In 2020, the Company entered into two separate credit facilities brokered through Live Oak Bank (“LOB”) and backed by the U.S. Department of Agriculture for the completed purchase of the Company’s first two Viking Air Limited (“Viking”) Cl415EAF aircraft. The Company issued two $19,000 thousand promissory notes to LOB, established as 15-year maturity, first 2 years interest only payments monthly, then 13-year term principal plus interest due monthly at the rate of the greater of prime plus 1.5% or 4.75% per annum. The first of these notes was issued on August 21, 2020 and the second was issued October 1, 2020 to BAT1, LLC and BAT2, LLC, respectively. Debt issuance costs for BAT1 and BAT2 were $951 thousand and $877 thousand, respectively. Both of these notes are subject to financial covenants requiring the Company to maintain a debt service coverage ratio (“DSCR”), generally calculated as the ratio of the net cash flow (as defined in the applicable note agreements) to the amount of interest and servicing fees required to be paid over the succeeding 12 months on the principal amount of the note, as applicable, that will be outstanding on the payment date following such date of determination, that exceeds 1.25x at the aircraft or entity level and for the Company’s debt to worth ratio to not exceed 5.00x at the aircraft or entity level. On February 3, 2020, the Company entered into a credit facility with RMB to finance in part the purchase of four Quest Kodiak aircraft. A promissory note was issued for $5,580 thousand, established as a 7-year maturity, first 8 months interest only payments monthly, 60 day draw period, then 76-month term plus principal interest due monthly on a 10-year amortization at the rate of 1 month LIBOR plus 2.5%. Debt issuance costs for this loan was $86 thousand. The Company also maintained a credit facility with RMB issued in 2019 for $12,882 thousand, established as a 10-year maturity, 6-month draw period, first 6 months interest only payments monthly, then 10-year term principal plus interest due monthly on a 20-year amortization at the rate of 1 month LIBOR plus 2.5%. Debt issuance costs for this loan were $116 thousand. Both of these notes with RMB are subject to financial covenants requiring the Company to maintain a DSCR, calculated as the ratio of adjusted EBITDA (as defined in the applicable note agreements) to the amount of interest and principal payments for the fiscal year ending on the compliance date, that exceeds 1.25x for the Company. These notes are also subject to financial covenants requiring the Company to maintain a Senior Leverage Ratio on a quarterly basis not to exceed 7.00 to 1.00 through Quarter 3, 2024, 6.00 to 1.00 through Quarter 3, 2025 and 5.00 to 1.00 thereafter. This is calculated as Total Funded Senior Debt (as defined in the applicable note agreements) less municipal debt, divided by adjusted EBITDA (as defined in the applicable note agreements). As of December 31, 2022, the Company was not in violation of the Senior Leverage Ratio requirement related to the credit facilities entered with RMB, as RMB amended the loan agreements prior to year-end. These amendments modified the definition of EBITDA to be used in the Senior Leverage Ratio calculation to include certain allowable addbacks and modified the timing requirement of the Senior Leverage Ratio. As of June 30, 2023, the Company was in violation of the Senior Leverage Ratio requirement related to the credit facilities entered with RMB. The calculation for this RMB covenant based on quarterly financials is a violation for only June 30, 2023. The acceleration of the obligation has been waived for the most recent quarter. 2021 Loan Agreements On February 24, 2021, the Company issued taxable industrial development revenue bonds under the CUSIP of Gallatin County for $7,330 thousand (“2021 Bonds”). This was done through an offering of the first tranche of which the Company is approved to issue up to $160,000 thousand. These proceeds are designated to finance the construction and equipping of the Company’s third aircraft hangar in Belgrade, Montana. They were issued with a 15-year maturity, first two years interest only payments monthly at the rate of 6.5%. Debt issuance costs for this loan were $570 thousand. On July 21, 2022, upon the closing of the 2022 Bonds, the Company redeemed in full the 2021 Bonds, and recorded a loss of $845 thousand on debt extinguishment in Other (expense) income in the Condensed Consolidated Statements of Operations. The Company re-entered into a new short-term loan to finance aviation insurance premiums with IPFS on November 18, 2021. This was financed for $610 thousand with a maturity of one year and at a rate of 3.89%. No debt issuance costs were incurred. The Company entered into various term loan agreements for the purchase of vehicles through First Interstate Bank with the earliest date of September 9, 2021. These loans ranged from $29 thousand to $66 thousand and were at rates from 5% to 5.5% and at durations from 5 to 6 years, with the latest maturation on November 17, 2027. 2022 Loan Agreements The Company entered into two term loan agreements for the purchase of vehicles through First Interstate Bank with the date of April 21, 2022. These loans were for $65 thousand and $72 thousand and were at a rate of 4.8% and at a duration of 5 years, with the maturation on May 5, 2027. On July 21, 2022, the Company closed on the 2022 Bonds, upon which the Company received from aggregate proceeds of $135,000 thousand on July 21, 2022 and $25,000 thousand on August 10, 2022. The proceeds were designated to redeem in full the 2021 Bonds and the Legacy Bridger Series A Preferred Shares, to finance the construction and equipping of the Company’s third and fourth aircraft hangar in Belgrade, Montana and to fund the purchase of additional CL415EAF aircraft. The 2022 Bonds mature on September 1, 2027, with an annual interest rate of 11.5% payable semiannually on March 1 and September 1 of each year, commencing on September 1, 2022. Debt issuance costs for the 2022 Bonds were $4,224 thousand. The 2022 Bonds are subject to redemption or prepayment prior to maturity, as follows: (a) optional redemption in whole or in part, on any day thereafter at par plus accrued interest, and on certain dates, a premium; (b) mandatory redemption at par plus any premium applicable to optional redemptions and a 3% premium if such redemptions are made prior to September 1, 2025, in whole or in part, in the event of the occurrence of certain events; and (c) extraordinary redemption at par plus accrued interest due to the occurrence of certain casualty, condemnation, or other unexpected events. Optional redemptions are subject to 3%, 2%, and 0% premiums if redemptions are made on or after September 1, 2025, September 2026, and September 2027, respectively. At the Company’s direction, the 2022 Bonds may be redeemed by Gallatin County at any time, at a redemption price equal to 100% of the principal amount plus accrued interest upon the occurrence of certain events. The 2022 Bonds are subject to financial covenants requiring the Company to maintain a DSCR that exceeds 1.25x commencing with the fiscal quarter ending December 31, 2023, operate in such a manner to produce gross revenues so as to be at all relevant times in compliance with the DSCR covenant and have $8,000 thousand in the form of cash or investments (excluding margin accounts and retirement accounts) at all times and to be reported.

Commitments and Contingencies

Commitments and Contingencies	6 Months Ended
	Jun. 30, 2023
Commitments and Contingencies Disclosure [Abstract]
Commitments and Contingencies	Commitments and Contingencies Legal Matters The Company is involved in legal proceedings and litigation in the ordinary course of business. Other than routine litigation incidental to the Company’s business, there are no material pending legal proceedings to which the Company is a party or to which any of the Company’s properties are subject. Commitments On April 13, 2018, the Company executed an aircraft purchase agreement with Longview Aviation Asset Management, Inc. and Viking for the purchase of six Viking CL415EAF aircraft. For the six months ended June 30, 2023, the Company paid $9,098 thousand and received its 6th Viking CL415EAF, the remaining aircraft under the aircraft purchase agreement. Un-invoiced commitments were $18,196 thousand as of December 31, 2022. On March 23, 2022, the Company entered into an agreement with Sievert Construction, Inc (“Sievert”) for the construction of a hangar at the Bozeman Yellowstone International Airport in Belgrade, Montana. Payments made under the agreement were $1,567 thousand and $1,926 thousand for the three and six months ended June 30, 2023. Un-invoiced commitments were $759 thousand and $3,756 thousand as of June 30, 2023 and December 31, 2022, respectively. As of June 30, 2023, future payments related to the construction of the hangar are as follows: As of June 30, 2023: Hangar Remainder of 2023 $ 758,960 2024 — 2025 — 2026 — 2027 — Thereafter — Total $ 758,960

Collaborations

Collaborations	6 Months Ended
	Jun. 30, 2023
Organization, Consolidation and Presentation of Financial Statements [Abstract]
Collaborations	Collaborations On February 22, 2022, the Company entered into a collaboration agreement (the “Collaboration Agreement”) with Overwatch Imaging, Inc. (“Overwatch”), a Delaware corporation, under which the Company and Overwatch collaborate to develop and implement FireTrac. FireTrac is a program in which the Company will collect timely imagery of areas affected by wildland fire using Overwatch’s products and services. Overwatch agrees to provide the products and services at a discount to the Company under the Collaboration Agreement. Overwatch’s products and services under the Collaboration Agreement include, but not limited to, imaging systems, software engineer labor related to software-as-a-service support, labor related to sensor operations, and cloud-based image data web service. In exchange, the Company agrees to pay Overwatch a 7.5% share of revenue from FireTrac on a quarterly basis. FireTrac has not generated revenue since the Company entered into the Collaboration Agreement. The Collaboration Agreement will end upon termination by (i) a mutual agreement between the Company and Overwatch, (ii) either or both parties upon revenue payment to Overwatch not meeting certain thresholds stipulated in the Collaboration Agreement within the second, third, or fourth anniversary of the effective date of the Collaboration Agreement, or (iii) either party upon a material breach of the Collaboration Agreement uncured within thirty (30) days after written notice from the non-breaching party. The Company determined that both the Company and Overwatch are active participants and exposed to the significant risks and rewards of the collaboration under the Collaboration Agreement. The Company does not consider its obligations under the Collaboration Agreement as an output of the Company’s ordinary activities in exchange for consideration and Overwatch is not considered a customer under ASC 606. Therefore, the Company considers the collaboration to be within the scope of ASC 808.

Stock-Based Compensation

Stock-Based Compensation	6 Months Ended
	Jun. 30, 2023
Share-Based Payment Arrangement [Abstract]
Stock-Based Compensation	Stock-Based Compensation Incentive Units During the years ended December 31, 2022 and 2021, Legacy Bridger granted Incentive Units to selected board members and executives. Within each grant, 80% of the Incentive Units vest annually over a four year period subject to continued service by the grantee (the “Time-Vesting Incentive Units”), and the remaining 20% of the Incentive Units vest upon a qualifying change of control event (the “Exit-Vesting Incentive Units”). Notwithstanding the above, any unvested Time-Vesting Incentive Units will become vested if a qualifying change of control event occurs prior to the respective award’s four-year service-based vesting period. Upon termination of the board member or executive, the Company has the right, but not the obligation, to repurchase all or any portion of the vested Incentive Units at fair market value. For the Time-Vesting Incentive Units, compensation cost is recognized over the requisite service period on a straight-line basis. Upon a qualifying change of control event, the unrecognized compensation expense related to the Time-Vesting Incentive Units will be recognized when the change of control event is considered probable. For the Exit-Vesting Incentive Units, expense is recognized when a qualifying change of control event is considered probable, which has not occurred as of June 30, 2023. Forfeitures are accounted for as they occur. Compensation cost for the Incentive Units is measured at their grant-date fair value. The fair value of the Incentive Units is derived through an option pricing model, which incorporates various assumptions. Use of a valuation model requires management to make certain assumptions with respect to selected model inputs. Expected volatility was calculated based on the observed equity volatility for comparable companies. The expected time to liquidity event is based on management’s estimate of time to an expected liquidity event. The dividend yield was based on the Company’s expected dividend rate. The risk-free interest rate is based on U.S. Treasury zero-coupon issues. The weighted-average assumptions the Company used in the option pricing model for 2021 are as follows: Dividend yield (%) 0 Expected volatility (%) 46.5 Risk-free interest rate (%) 1.26 Term (in years) 5.00 Discount for lack of marketability (%) 30 Incentive Unit activity under the Plan for the period from January 1, 2022 to June 30, 2023 was as follows: Time-Vesting Incentive Units Exit-Vesting Incentive Units Number of Weighted Number of Weighted Unvested as of January 1, 2022 242,424 $ 0.15 80,808 $ 0.11 Granted — — — — Vested 80,808 0.11 — — Forfeited — — — — Unvested as of December 31, 2022 161,616 $ 0.17 80,808 $ 0.11 Granted — — — — Vested — — — — Forfeited — — — — Unvested as of June 30, 2023 161,616 $ 0.17 80,808 $ 0.11 For the three and six months ended June 30, 2023, the Company recognized stock-based compensation expense related to incentive units of $2 thousand and $5 thousand within Selling, general and administrative expense on the Condensed Consolidated Statements of Operations, respectively. For the three and six months ended June 30, 2022, the Company recognized stock-based compensation expense related to incentive units of $2 thousand and $5 thousand within Selling, general and administrative expense on the Condensed Consolidated Statements of Operations, respectively. As of June 30, 2023, there was $22 thousand and $9 thousand of unrecognized compensation expense related to the unvested Time-Vesting Incentive Units and Exit-Vesting Incentive Units, respectively. As of December 31, 2022, there was $27 thousand and $9 thousand of unrecognized compensation expense related to the unvested Time-Vesting Incentive Units and Exit-Vesting Incentive Units, respectively. Restricted Stock Units In January 2023, in connection with the Closing, the Company and its Board established and approved and assumed the Plan, which allowed the Company to grant RSUs to Bridger employees (the “Participants”). RSUs are settled in shares of Common Stock as the RSUs become vested. The RSUs accrue dividend equivalents associated with the underlying shares of Common Stock as the Company declares dividends. Dividends will be paid to holders of RSUs in cash upon the vesting date of the associated RSU and will be forfeited if the RSU does not vest. On January 24, 2023, the Company granted 6,581,496 RSUs, of which 2,400,354 RSUs vested immediately upon Closing and will settle on or after January 24, 2024. The fair value of the RSUs that vested immediately upon Closing is the closing stock price on the date of grant, subject to a discount for lack of marketability due to the post-vesting restrictions. The remaining 4,181,142 RSUs vest over a period ranging from three On April 13, 2023, the Company granted 2,234,750 RSUs to all employees of the Company. These RSUs vest over a period of one The following is a summary of RSU activity for the period ended June 30, 2023: Management Awards Employee Awards Number of Weighted average Number of Weighted average Unvested as of December 31, 2022 — $ — — $ — Granted 6,581,496 9.76 2,234,750 4.56 Forfeited — — — — Vested (2,400,354) 9.00 — — Unvested as of June 30, 2023 4,181,142 $ 10.19 2,234,750 $ 4.56 The total fair value of RSUs vested during the six months ended June 30, 2023 was $21,603 thousand.

Related Party Transactions

Related Party Transactions	6 Months Ended
	Jun. 30, 2023
Related Party Transactions [Abstract]
Related Party Transactions	Related Party Transactions For the three and six months ended June 30, 2023, the Company earned $112,210 and $433,454, respectively, in revenues due to labor, maintenance and improvements to an aircraft under the ownership of Mr. Timothy Sheehy, the Chief Executive Officer. As of June 30, 2023, the Company had $427,454 in accounts receivable related to the revenues earned for the three and six months ended June 30, 2023. On July 21, 2022, the Company closed on the 2022 Bonds, upon which the Company received from aggregate proceeds of $135,000 thousand on July 21, 2022 and $25,000 thousand on August 10, 2022. In connection with the original issuance, three senior executives of the Company purchased approximately $10,000 thousand of the 2022 Bonds, which purchases were entered into on an arm’s length basis during the public offering for the 2022 Bonds, and on the same terms and conditions that were offered to all Bond purchasers. The Company paid zero and $575 thousand in interest to these three bond holders during the three and six months ended June 30, 2023, respectively, and incurred approximately $279 thousand and $563 thousand in interest for the three and six months ended June 30, 2023, respectively. Refer to “Note 12 – Long-Term Debt.”

Mezzanine Equity

Mezzanine Equity	6 Months Ended
	Jun. 30, 2023
Temporary Equity Disclosure [Abstract]
Mezzanine Equity	Mezzanine Equity Legacy Bridger Series C Preferred Shares On April 25, 2022, Legacy Bridger authorized and issued 315,789.473684 Legacy Bridger Series C Preferred Shares for aggregate proceeds of $288,516 thousand, net of issuance costs of $11,484 thousand. The Legacy Bridger Series C Preferred Shares ranked senior to Legacy Bridger’s common shares and ranked subordinate to Legacy Bridger Series A Preferred Shares, which were later redeemed in 2022, with respect to the distribution of assets upon liquidation or certain triggering events. The Legacy Bridger Series C Preferred Shares did not participate in earnings of Legacy Bridger and were non-voting shares. Prior to the consummation of the qualified public offering, the Legacy Bridger Series C Preferred Shares accrued interest daily at 7% per annum for the first year, 9% per annum for the second year and 11% per annum thereafter and were compounded semi-annually at June 30th and December 31st of each year. Following the consummation of a qualified public offering, the Legacy Bridger Series C Preferred Shares were to accrue interest daily at 7% per annum for the first 6 years, 9% per annum for the seventh year and 11% per annum thereafter, compounded semi-annually. Accrued interest for the Legacy Bridger Series C Preferred Shares was $15,344 thousand as of December 31, 2022 recorded to increase the redemption amount in mezzanine equity. Upon the Closing, Legacy Bridger surrendered and exchanged all 315,789.473684 issued and outstanding Legacy Bridger Series C Preferred Shares into 315,789.473684 shares of Series A Preferred Stock. The Company’s Certificate of Incorporation included provisions of the Legacy Bridger Series C Preferred Shares that were already in effect prior to the consummation of the Reverse Recapitalization . As a result of the Reverse Recapitalization , the maximum redemption value of the Company’s Series A Preferred Stock changed to approximately $332,659 thousand and excluded the 50% multiplier which had historically been included in the maximum redemption value of Legacy Bridger Series C Preferred Shares. The Legacy Bridger Series C Preferred Shares were convertible at the election of the holder into shares of Legacy Bridger’s Class B common stock after the occurrence of certain specified events, including after a qualified public offering, without the payment of additional consideration by the holder into such number of Legacy Bridger Class B common stock as determined by dividing the original issue price, plus accrued interest by a conversion price in effect at the time of conversion. The conversion price of Legacy Bridger Series C Preferred Shares was initially equal to $12.929104. The applicable conversion price was subject to future adjustments upon the occurrence of a qualified public offering. The Legacy Bridger Series C Preferred Shares were mandatorily redeemable by Legacy Bridger on April 25, 2032 at an amount dependent on whether the redemption occurs prior or following a qualified public offering. If the mandatory redemption occurs prior to the consummation of a qualified public offering, the redemption amount was equal to the stated value, plus the initial issue price multiplied by 50%, plus accrued but unpaid interest. If the mandatory redemption occurs following the consummation of a qualified public offering, the redemption amount was equal to the stated value, plus accrued but unpaid interest. The Legacy Bridger Series C Preferred Shares were also redeemable upon certain triggering events outside of the control of Legacy Bridger. The redemption events include redemption by the holder after March 29, 2027 and prior to a qualified public offering, or a fundamental change in Legacy Bridger’s voting and governance structure such as the sale of Legacy Bridger or its subsidiaries representing more than 50% of Legacy Bridger’s voting stock or a similar liquidity event. Given the conversion feature was considered substantive, the mandatory redemption date was not certain and the optional redemption was upon the occurrence of certain events that are considered not solely within Legacy Bridger’s control, the Legacy Bridger Series C Preferred Shares were classified as mezzanine equity. The Company identified certain conversion and redemption features that are required to be bifurcated from the host instrument as embedded derivative liabilities. The Legacy Bridger Series C Preferred Shares contained a clause which allowed for an increase of 2% interest per annum to be accrued by the holders of the Legacy Bridger Series C Preferred Shares in the event of a default under certain financing facilities, including noncompliance with certain financial covenants, during the period from 30 days after the occurrence of such default until such default was cured or remediated. The Company expected to be exposed to the 2% interest rate increase for no more than 2 months. As of December 31, 2022, the fair value of the embedded derivative was $1,039 thousand recorded as a liability in the Condensed Consolidated Balance Sheets and remeasured to fair value at each balance sheet date with changes in fair value recorded within Interest expense in the Condensed Consolidated Statements of Operations. The Company also entered into a letter agreement with JPMCF on April 9, 2022 to pay an excess hold fee of 5% of the aggregate initial stated value of the Legacy Bridger Series C Preferred Shares held by JPMCF in excess of $157,894,736.84 as of March 15, 2023. Further details of the freestanding derivative and subsequent excess hold fee payable are described in “Note 10 – Interest Rate Swap and Freestanding Derivative.” The Company determined the fair value of the other features requiring bifurcation, both individually and in the aggregate were immaterial at inception and as of December 31, 2022. The fair value of these features will be assessed at each reporting date and will be recognized and remeasured at fair value, if material. As of December 31, 2022, it was probable that the Legacy Bridger Series C Preferred Shares may become redeemable at either the holder’s option on or after March 29, 2027 and prior to the consummation of a qualified public offering or in the event of a qualified public offering. The Company elected to recognize changes in redemption value immediately, adjusting the Legacy Bridger Series C Preferred Shares to the maximum redemption value at each reporting date. As of December 31, 2022, the Legacy Bridger Series C Preferred Shares were carried at their redemption value of $489,022 thousand. Series A Preferred Stock The Series A Preferred Stock are convertible at the election of the holders into shares of Common Stock, without the payment of additional consideration by the holders into such number of shares of Common Stock as determined by dividing the original issue price, plus accrued interest by a conversion price equal to $11 at the time of conversion. Shares of Series A Preferred Stock are mandatorily redeemable by the Company on April 25, 2032 at a redemption amount that is equal to the stated value, plus accrued but unpaid interest. Accrued interest for the Series A Preferred Stock was $10,080 thousand as of June 30, 2023. Shares of Series A Preferred Stock are also redeemable upon certain triggering events outside of the control of the Company. The triggering events include redemption by the holder on or after April 25, 2027, or a fundamental change in the Company’s voting and governance structure such as the sale of the Company or its subsidiaries representing more than 50% of the Company’s voting stock or a similar liquidity event. As of the Closing Date and June 30, 2023, it is probable that the Series A Preferred Stock may become redeemable on April 25, 2032. The Company has elected to recognize changes in redemption value immediately, adjusting the preferred stock to the maximum redemption value at each reporting date. Upon Closing, the Series A Preferred Stock had both a carrying value and redemption value of $332,659 thousand, the 50% multiplier, valued at $156,363 thousand, was removed. As of June 30, 2023, the Series A Preferred Stock had both a carrying value and redemption value of $342,739 thousand. Refer to table below. As of June 30, 2023 the fair value of the embedded derivative related to the event of default is $815 thousand recorded as a liability on the Unaudited Condensed Consolidated Balance Sheets and remeasured to fair value at each balance sheet date with changes in fair value recorded within Interest expense or income on the Unaudited Condensed Consolidated Statements of Operations. The Company determined the fair value of the other features requiring bifurcation, both individually and in the aggregate were immaterial at June 30, 2023. The fair value of these features will be assessed at each reporting date and will be recognized and remeasured at fair value, if material. Additionally, the reduction of the conversion price from $12.9 to $11 triggered a down round conversion feature embedded in the Series A Preferred Stock upon Closing. The Company recognized the value of the effect of a down round feature as a deemed dividend, increasing loss available to common stockholders in the computation of the net (loss) income per share by approximately zero and $48 million during the three and six months ended June 30, 2023. As of June 30, 2023, there are 31,158,962 shares of Common Stock issuable upon conversion. Redeemable Series A Preferred Stock Shares Amounts Issued as of the Closing Date 315,789.473684 $ 332,658,947 Adjustment to maximum redemption value — 10,080,022 Balance as of June 30, 2023 315,789.473684 $ 342,738,969 Redeemable Legacy Bridger Series C Shares Amounts Issuance of Legacy Bridger Series C Preferred Shares 315,789.473684 $ 288,332,735 Adjustment to maximum redemption value — 202,688,810 Balance as of December 31, 2022 315,789.473684 $ 489,021,545

Mandatorily Redeemable Preferre

Mandatorily Redeemable Preferred Shares	6 Months Ended
	Jun. 30, 2023
Temporary Equity Disclosure [Abstract]
Mandatorily Redeemable Preferred Shares	Mandatorily Redeemable Preferred Shares Legacy Bridger Series B Preferred Shares Legacy Bridger had 60,000,000 Legacy Bridger Series B Preferred Shares issued and outstanding as of December 31, 2021 at $1.00 per share. The Legacy Bridger Series B Preferred Shares were non-voting and accrued interest at 17.5% per annum, compounded quarterly. A mandatory redemption period was required for the Legacy Bridger Series B Preferred Shares plus their accrued interest in March of 2022. The shares were mandatorily redeemable by Legacy Bridger at an amount equal to the capital contribution, plus accrued but unpaid interest on the earlier of certain redemption events or March 31, 2022. The redemption events included the sale of Legacy Bridger or its subsidiaries representing more than 50% of Legacy Bridger’s voting stock or assets, a qualified IPO or a similar liquidity event. The shares were redeemable at any time at the option of Legacy Bridger at a redemption price equal to face value, plus accrued, but unpaid interest. The shares had preference to the common shares of Legacy Bridger, were non-voting and did not participate in the earnings of Legacy Bridger. These Legacy Bridger Series B Preferred Shares accrued interest at 17.5% annually, compounded quarterly. If not redeemed on or prior to March 31, 2022, the Legacy Bridger Series B Preferred Shares would have accrued interest at 21.5% annually, compounded quarterly. As the Legacy Bridger Series B Preferred Shares were mandatorily redeemable at a specified date, the security was classified as a liability on the Unaudited Condensed Consolidated Balance Sheets. On April 25, 2022, Legacy Bridger used a portion of the proceeds from the issuance of the Legacy Bridger Series C Preferred Shares to redeem all 60,000,000 of Legacy Bridger’s outstanding Legacy Bridger Series B Preferred Shares for $69,999 thousand, inclusive of $9,999 thousand in accrued interest. There were no Legacy Bridger Series B Preferred Shares as of June 30, 2023 and December 31, 2022. Legacy Bridger Series A Preferred Shares Legacy Bridger was authorized to issue 10,500,000 shares of Series A-1 and A-2 preferred shares (the “Legacy Bridger Series A-1 and A-2 Preferred Shares”) with a par value of $0.001 share for $105,000 thousand. The Legacy Bridger Series A-1 and A-2 Preferred Shares ranked senior to Legacy Bridger’s common shares and Legacy Bridger Series C Preferred Shares with respect to distribution of assets upon liquidation or certain triggering events, but did not participate in earnings of Legacy Bridger. The Legacy Bridger Series A-1 and A-2 Preferred Shares were voting and non-voting shares, respectively. On April 25, 2022, Legacy Bridger used the proceeds from the issuance of the Legacy Bridger Series C Preferred Shares to redeem 4,444,444 shares of the Legacy Bridger Series A-1 and A-2 Preferred Shares for $100,000 thousand. The loss on redemption of $34,622 thousand was reflected as a reduction to Accumulated deficit on the Unaudited Condensed Consolidated Balance Sheets. On April 25, 2022, Legacy Bridger and its investors included a new mandatory redemption provision requiring the Legacy Bridger Series A-1 and Series A-2 Preferred Shares to be redeemed on April 25, 2032. Due to the mandatory redemption provision, the Legacy Bridger Series A-1 and A-2 Preferred Shares have been reclassified from mezzanine equity to liability. Legacy Bridger elected the fair value option to measure the modification of the Legacy Bridger Series A-1 and A-2 Preferred Shares, recording a value of $132,331 thousand at modification. The modification of the Legacy Bridger Series A-1 and A-2 Preferred Shares have been accounted for as an extinguishment, with the change in fair value of $45,609 thousand recorded to Accumulated deficit on the Unaudited Condensed Consolidated Balance Sheets with no gain or loss recorded to net loss. The loss on extinguishment has been included in net loss attributable to common shareholders used to calculate net loss per share. The Legacy Bridger Series A-1 and A-2 Preferred Shares accrued interest on a liquidation preference defined as the combined capital contributions plus accrued preferred interest amounts at a rate of 12% per annum. The Legacy Bridger Series A-1 and A-2 Preferred Shares were redeemable upon certain triggering events outside of the control of Legacy Bridger in the event of board expansion and deemed liquidation. Failure to pay the Legacy Bridger Series A-1 and A-2 Preferred Shares interest amount on a timely basis would trigger a board expansion event that provided the holders of the Legacy Bridger Series A-1 and A-2 Preferred Shares the option to obtain control of Legacy Bridger’s board of directors and initiate a triggering event. The triggering events included the sale of Legacy Bridger or its subsidiaries representing more than 50% of Legacy Bridger’s voting stock or assets, a qualified IPO or a similar liquidity event. The Legacy Bridger Series A-1 and A-2 Preferred Shares were redeemable at any time at the option of Legacy Bridger at a redemption price equal to the greater of the product of the investment amount multiplied by 2.25 plus any indemnification amounts or aggregate liquidation preference. Legacy Bridger identified certain redemption features that would be required to be considered for bifurcation. Legacy Bridger elected the fair value option and as such, valued the host preferred shares and embedded features as one instrument.

Income Taxes

Income Taxes	6 Months Ended
	Jun. 30, 2023
Income Tax Disclosure [Abstract]
Income Taxes	Income Taxes As a result of the Reverse Recapitalization, the Company became the successor of Legacy Bridger, as discussed in “Note 1 – Organization and Basis of Presentation , ” which is treated as a partnership for U.S. federal income tax purposes. As a partnership, Legacy Bridger’s net income or loss is allocated among the members in accordance with the Company’s operating agreement, and federal income taxes are not payable or provided for by Legacy Bridger. Members are taxed individually on their pro rata ownership share of Legacy Bridger’s earnings. Subsequent to the Reverse Recapitalization, the Company became the successor of Legacy Bridger. The Company is subject to U.S. federal income taxes, in addition to state and local income taxes, with respect to net taxable income or loss and any related tax credits of the Company. The effective tax rate was 0% for three and six months ended June 30, 2023, respectively. The tax rate differs from the federal statutory rate as a result of the full valuation allowance recognized against the Company’s deferred tax assets. As a result of the Reverse Recapitalization, the Company recognized a deferred tax asset to account for the difference between the Company’s book and tax basis in its investment in Legacy Bridger. Tax basis exceeds book basis largely because of the tax basis step-up created in various business and equity transactions prior to the Reverse Recapitalization. The Company expects to generate more deferred tax assets related to the issuance of stock-based compensation discussed in “Note 15 – Stock-Based Compensation” and federal net operating losses. The Company has assessed the realizability of the net deferred tax assets and in that analysis has considered the relevant positive and negative evidence available to determine that it is more likely than not that the deferred tax assets will not be realized as the Company does not expect to generate sufficient taxable income in the near term.

Net (Loss) Income Per Share

Net (Loss) Income Per Share	6 Months Ended
	Jun. 30, 2023
Earnings Per Share [Abstract]
Net (Loss) Income Per Share	Net (Loss) Income Per Share Basic and diluted net (loss) income per share of Common Stock is calculated in accordance with ASC 260, Earnings per share. Net (loss) income per Common Stock – basic is calculated by dividing net (loss) income attributable to Common Stockholders by the weighted-average shares of Common Stock outstanding. Net (loss) income per Common Stock – diluted is based on the average number of shares of Common Stock used for the basic earnings per share calculation, adjusted for the weighted-average number of common share equivalents outstanding for the period determined using the treasury stock method and if-converted method, as applicable. Net (loss) income attributable to Common Stockholders – diluted is adjusted for the impact of changes in the fair value of the Public Warrants and Private Placement Warrants, to the extent they are dilutive. Earnings per share calculations for all periods prior to the Closing have been retrospectively adjusted by the Exchange Ratio for the equivalent number of shares outstanding immediately after the Closing to effect the reverse recapitalization. Subsequent to the Closing, net (loss) income per share is calculated based on the weighted average number of Common Stock outstanding. The following table sets forth the computation of the Company’s basic and diluted (loss) income per share: For the Three Months Ended For the Six Months Ended (in USD, except share data) 2023 2022 2023 2022 Numerator—basic and diluted Net loss $ (19,021,602) $ (4,562,875) $ (63,706,540) $ (19,435,884) Series A Preferred Stock—adjustment for deemed dividend upon Closing — — (48,300,000) — Legacy Bridger Series A Preferred Shares—adjustment for redemption, extinguishment and accrued interest — (81,323,569) — (85,663,336) Legacy Bridger Series C Preferred Shares - adjustment to maximum redemption value — (191,240,782) — (191,240,782) Series A Preferred Stock—adjustment to eliminate 50% multiplier — — 156,362,598 — Series A Preferred Stock—adjustment to maximum redemptions value (5,805,582) — (10,080,022) — Net (loss) income attributable to Common Stockholders – basic and diluted $ (24,827,184) $ (277,127,226) $ 34,276,036 $ (296,340,002) Denominator—basic Weighted average Common Stock outstanding—Legacy Bridger shareholders 38,848,420 38,770,646 38,848,420 38,770,646 Weighted average Common Stock outstanding—Public shareholders 2,084,357 — 1,819,494 — Weighted average Common Stock outstanding—Sponsor and independent directors of JCIC 1,748,189 — 1,526,043 — Weighted average vested restricted stock units outstanding 2,400,354 — 2,095,337 — Weighted average Class A Common Stock outstanding - bonus paid to executives 307,572 — 154,636 — Weighted average Common Stock outstanding—basic 45,388,892 38,770,646 44,443,930 38,770,646 Denominator—diluted Weighted average Common Stock outstanding—basic 45,388,892 38,770,646 44,443,930 38,770,646 Weighted average effect of dilutive securities: Series A Preferred Stock — — 31,158,962 — Unvested Restricted Stock Units — — 612,940 — Unvested Legacy Bridger Incentive Units — — 236,944 — Sponsor Earnout Shares — — 746,353 — Weighted average Common Stock outstanding—diluted 45,388,892 38,770,646 77,199,129 38,770,646 Basic and diluted net (loss) income per share Basic net (loss) income per Common Stock $ (0.55) $ (7.15) $ 0.77 $ (7.64) Diluted net (loss) income per Common Stock $ (0.55) $ (7.15) $ 0.44 $ (7.64) The following table summarizes the potentially dilutive common shares that were excluded from diluted net loss (income) per share computations because the effect would have been anti-dilutive (in thousands): For the Three Months Ended For the Six Months Ended 2023 2022 2023 2022 Shares excluded from diluted net (loss) income per share Series A Preferred Stock 315,789 — — — Legacy Series C Preferred Shares — 315,789 — 315,789 Unvested Restricted Stock Units 6,400,892 — — — Public Warrants 17,250,000 — 17,250,000 — Private Placement Warrants 9,400,000 — 9,400,000 — Unvested Legacy Bridger Incentive Units 233,324 323,232 — 323,232 Sponsor Earnout Shares 855,000 — — —

Stockholders' Deficit

Stockholders' Deficit	6 Months Ended
	Jun. 30, 2023
Equity [Abstract]
Stockholders' Deficit	Stockholders’ Deficit For periods prior to the Closing, Legacy Bridger had Class A, Class B, Class C and Class D Common shares. As described in “Note 1—Organization and Basis of Presentation,” on January 24, 2023, we consummated the Reverse Recapitalization between Jack Creek Investment Corporation and Legacy Bridger. Subsequent to the Closing, the Company’s Common Stock is the only authorized and issued class of common stock. Legacy Bridger Common Shares Legacy Bridger had 30,000,000 Class A Common Shares issued and outstanding as of December 31, 2022. The holders of these shares were entitled to one vote for each share held of record on all matters submitted to a vote of our shareholders. These Class A Common Shares were issued to ElementCompany, LLC. Legacy Bridger had 9,756,130 Class B Common Shares issued and outstanding as of December 31, 2022 and 2021. The holders of these shares were entitled to one vote for each share held of record on all matters submitted to a vote of our shareholders. Legacy Bridger had 243,871 Class C Common Shares issued and outstanding as of December 31, 2022. Legacy Bridger also had 606,061 shares of Class D Common Shares issued and outstanding as of December 31, 2022. The Class C and Class D shares were non-voting shares. The voting power of Legacy Bridger followed the structure of the elected Board members with 3 designees from the holders of Class A Common Shares and 2 designees from the holders of Class B Common Shares. This was planned to remain in place while the holders of Class B Common Shares in aggregate held at least 10% of the common shares outstanding and prior to any initial public offering, at which point voting power would change, based on the relevant shares outstanding. Bridger Common Stock In connection with the Reverse Recapitalization, the Company issued 43,769,290 shares of Common Stock, of which 39,081,744 shares were issued to Legacy Bridger Common shareholders, 2,084,357 shares were issued to the public shareholders of JCIC and 2,603,189 shares were issued to JCIC Sponsor and independent directors of JCIC upon Closing. Of the shares issued to Legacy Bridger Common shareholders and JCIC Sponsor, 233,323 and 855,000 shares are subject to continuing vesting conditions, respectively. Holders of Common Stock are entitled to full economic rights, including the right to receive dividends when and if declared by the Board, subject to any statutory or contractual restrictions of the payment of dividends and any restrictions on the payment of dividends imposed by the vesting conditions of the unvested Common Stock. Each holder of Common Stock is entitled to one vote for each Common Stock held.

Revision of Previously Issued F

Revision of Previously Issued Financial Statements	6 Months Ended
	Jun. 30, 2023
Accounting Changes and Error Corrections [Abstract]
Revision of Previously Issued Financial Statements	Revision of Previously Issued Financial Statements The Company identified an immaterial error in its previously issued annual and interim financial statements. The error relates to accounting for the freestanding derivative instrument further described in the “Note 10 – Interest Rate Swap and Freestanding Derivative,” affecting annual financial statements as of and for the year ended December 31, 2022 and interim financial statements as of and for the six months ended June 30, 2022 and as of and for the nine months ended September 30, 2022. The impact of the error to prior periods’ financial statements were determined to be quantitatively and qualitatively immaterial. In order to improve the consistency and comparability of the financial statements, the Company has revised its previously issued annual and interim financial statements to correct the error. The below tables present line items for prior period impacted financial statements that have been affected by the following error, referred to as the “Revision”: (i) an error in the accounting for a freestanding instrument which requires separate accounting under ASC 815, Derivatives and Hedging related to Legacy Bridger Series C Preferred Shares’ features. As of December 31, 2022 As Previously Impact of As Revised Balance Sheets: Total assets $ 305,978,901 $ — $ 305,978,901 Accrued expenses and other current liabilities 16,483,289 2,186,283 18,669,572 Total current liabilities 22,120,721 2,186,283 24,307,004 Total liabilities 228,393,011 2,186,283 230,579,294 Legacy Bridger Series C Preferred Shares 489,021,545 — 489,021,545 Accumulated deficit (413,118,060) (2,186,283) (415,304,343) Total members’ deficit (411,435,655) (2,186,283) (413,621,938) Total liabilities, mezzanine equity and members’ deficit $ 305,978,901 $ — $ 305,978,901 For the year ended December 31, 2022 As Previously Impact of As Revised Statements of Operations: Interest expense $ (20,017,177) $ (2,709) $ (20,019,886) Net loss $ (42,121,959) $ (2,709) $ (42,124,668) Legacy Bridger Series C Preferred Shares adjustment for maximum redemption value (200,505,236) (2,183,574) (202,688,810) Net loss attributable to common shareholders $ (328,290,531) $ (2,186,283) $ (330,476,814) Net loss per share attributable to common shareholders – basic and diluted $ (8.15) $ (0.05) $ (8.20) For the year ended December 31, 2022 As Previously Impact of As Revised Statements of Members’ Equity: Legacy Bridger Series C Preferred Shares adjustment for maximum redemption value $ (200,505,236) $ (2,183,574) $ (202,688,810) Net loss (42,121,959) (2,709) (42,124,668) Accumulated deficit (413,118,060) (2,186,283) (415,304,343) Accumulated other comprehensive income 1,678,497 — 1,678,497 Total members’ deficit $ (411,435,655) $ (2,186,283) $ (413,621,938) For the year ended December 31, 2022 As Previously Impact of As Revised Statements of Cash Flows: Cash Flows from Operating Activities: Net loss $ (42,121,959) $ (2,709) $ (42,124,668) Change in fair value of freestanding derivative — 2,709 2,709 Net cash used in operating activities (9,917,608) — (9,917,608) Net change in cash, cash equivalents, and restricted cash 25,198,494 — 25,198,494 Cash, cash equivalents and restricted cash and cash equivalents – end of period $ 42,459,626 $ — $ 42,459,626 Cash and cash equivalents – end of period $ 30,162,475 $ — $ 30,162,475 As of September 30, 2022 As Previously Impact of As Revised Balance Sheets: Total assets $ 320,554,139 $ — $ 320,554,139 Accrued expenses and other current liabilities 12,355,584 2,124,265 14,479,849 Total current liabilities 19,472,020 2,124,265 21,596,285 Total liabilities $ 226,008,817 $ 2,124,265 $ 228,133,082 Series C Preferred shares 483,385,214 — 483,385,214 Accumulated deficit (390,307,424) (2,124,265) (392,431,689) Total members’ deficit (388,839,892) (2,124,265) (391,036,037) Total liabilities, mezzanine equity and members’ deficit $ 320,554,139 $ — $ 320,554,139 For the nine months ended September 30, 2022 As Previously Impact of As Revised Statements of Operations: Interest expense $ (13,052,438) $ 59,309 $ (12,993,129) Net loss $ (25,117,707) $ 59,309 $ (25,058,398) Legacy Bridger Series C Preferred Shares adjustment for maximum redemption value (194,700,545) (2,183,574) (196,884,119) Net loss attributable to common shareholders $ (305,481,588) $ (2,124,265) $ (307,605,853) Net loss per share attributable to common shareholders – basic and diluted $ (7.58) $ (0.06) $ (7.64) For the nine months ended September 30, 2022 As Previously Impact of As Revised Statements of Members’ Equity: Legacy Bridger Series C Preferred Shares adjustment for maximum redemption value $ (194,700,545) $ (2,183,574) $ (196,884,119) Net loss (25,117,707) 59,309 (25,058,398) Accumulated deficit (390,307,424) (2,124,265) (392,431,689) Total members’ deficit $ (388,839,892) $ (2,124,265) $ (390,964,157) For the nine months ended September 30, 2022 As Previously Impact of As Revised Statements of Cash Flows: Cash Flows from Operating Activities: Net loss $ (25,117,707) $ 59,309 $ (25,058,398) Change in fair value of freestanding derivative — (59,309) (59,309) Net cash used in by operating activities (7,930,502) — (7,930,502) Net change in cash, cash equivalents, and restricted cash 89,107,304 — 89,107,304 Cash, cash equivalents and restricted cash and cash equivalents – end of period $ 106,368,436 $ — $ 106,368,436 Cash and cash equivalents – end of period $ 94,143,466 $ — $ 94,143,466 As of June 30, 2022 As Previously Impact of As Revised Balance Sheets: Total assets $ 309,603,293 $ — $ 309,603,293 Accrued expenses and other current liabilities 10,359,417 2,183,574 12,542,991 Total current liabilities 32,207,636 2,183,574 34,391,210 Total liabilities 209,837,425 2,183,574 212,020,999 Series C Preferred shares 477,741,883 — 475,558,309 Accumulated deficit (378,984,493) (2,183,574) (381,168,067) Total members’ deficit (377,976,015) (2,183,574) (380,159,589) Total liabilities, mezzanine equity and members’ deficit $ 309,603,293 $ — $ 309,603,293 For the six months ended June 30, 2022 As Previously Impact of As Revised Statements of Operations: Net loss $ (19,435,884) $ — $ (19,435,884) Legacy Bridger Series C Preferred Shares adjustment for maximum redemption value (189,057,208) (2,183,574) (191,240,782) Net loss attributable to common shareholders $ (294,156,428) $ (2,183,574) $ (296,340,002) Net loss per share attributable to common shareholders – basic and diluted $ (7.30) $ (0.06) $ (7.36) For the six months ended June 30, 2022 As Previously Impact of As Revised Statements of Members’ Equity: Legacy Bridger Series C Preferred Shares adjustment for maximum redemption value $ (189,057,208) $ (2,183,574) $ (191,240,782) Net loss (19,435,884) — (19,435,884) Accumulated deficit (378,984,493) (2,183,574) (381,168,067) Accumulated other comprehensive income 1,008,478 — 1,008,478 Total members’ deficit $ (377,976,015) $ (2,183,574) $ (380,159,589)

Subsequent Events

Subsequent Events	6 Months Ended
	Jun. 30, 2023
Subsequent Events [Abstract]
Subsequent Events	Subsequent Events The Company evaluated its activities through the date of the filing of the Unaudited Condensed Consolidated Financial Statements. On July 21, 2023, we entered into a Purchase and Sale Agreement (the “Purchase Agreement”), through our subsidiary Bridger Bighorn, LLC, to acquire Big Horn Airways, Inc., for a total purchase price of $39.25 million, with $14.75 million payable in unregistered shares of Bridger’s Common Stock, and the remainder payable in cash which may be adjusted pursuant to the terms of the Purchase Agreement, including for Bighorn’s cash, indebtedness, and net working capital as of the closing. The number of shares of Common Stock issuable to the sellers at closing will be determined based upon a 60-day volume-weighted average per-share price (VWAP) of Bridger’s Common Stock, consisting of the 30 consecutive trading days ending on the trading day immediately preceding July 21, 2023 and the 30 consecutive trading days beginning on July 21, 2023. Consummation of the transaction is subject to satisfaction or waiver of customary closing conditions including raising cash and regulatory approvals. The Common Stock consideration will be subject to transfer restrictions for a three-year period post-closing, with 1/36th of the total shares of Common Stock issued to the sellers vesting each month over such three-year period. The Purchase Agreement also provides Sellers with customary resale registration rights with respect to their Common Stock consideration. Consummation of the Transaction is subject to the satisfaction or waiver of customary closing conditions and is expected to occur on or before September 22, 2023; however, if Bridger has not paid the cash consideration by such date, the closing date will automatically be extended to December 31, 2023. The Purchase Agreement may be terminated under certain customary and limited circumstances at any time prior to the closing, including by mutual written consent, and will automatically be terminated if the closing does not occur on or before January 31, 2024. five

Pay vs Performance Disclosure

Pay vs Performance Disclosure - USD ($)	3 Months Ended				6 Months Ended		9 Months Ended	12 Months Ended
	Jun. 30, 2023	Mar. 31, 2023	Jun. 30, 2022	Mar. 31, 2022	Jun. 30, 2023	Jun. 30, 2022	Sep. 30, 2022	Dec. 31, 2022
Pay vs Performance Disclosure
Net loss	$ (19,021,602)	$ (44,684,938)	$ (4,562,875)	$ (14,873,009)	$ (63,706,540)	$ (19,435,884)	$ (25,058,398)	$ (42,124,668)

Summary of Significant Accoun_2

Summary of Significant Accounting Policies (Policies)	6 Months Ended
	Jun. 30, 2023
Accounting Policies [Abstract]
Principles of Consolidation	Principles of Consolidation The Company consolidates those entities in which it, through the existing owners, has control over significant operating, financial or investing decisions of the entity. All significant intercompany balances and transactions have been eliminated in consolidation.
Variable Interest Entities	Variable Interest Entities The Company follows ASC 810-10-15 guidance with respect to accounting for variable interest entities (“VIE”). These entities do not have sufficient equity at risk to finance their activities without additional subordinated financial support from other parties or whose equity investors lack any of the characteristics of a controlling financial interest. A variable interest is an investment or other interest that will absorb portions of a VIE’s expected losses or receive portions of its expected returns and are contractual, ownership or pecuniary in nature and that change with changes in the fair value of the entity’s net assets. A reporting entity is the primary beneficiary of a VIE and must consolidate it when that party has a variable interest, or combination of variable interests, that provide it with a controlling financial interest. A party is deemed to have a controlling financial interest if it meets both of the power and loss/benefits criteria. The power criterion is the ability to direct the activities of the VIE that most significantly impact its economic performance. The losses/benefits criterion is the obligation to absorb losses from, or right to receive benefits from, the VIE that could potentially be significant to the VIE. The VIE model requires an ongoing reconsideration of whether a reporting entity is the primary beneficiary of a VIE due to changes in the facts and circumstances. Northern Fire Management Services, LLC (“NFMS, LLC”) is considered to be a VIE, as it lacks sufficient equity and is consolidated in the Company’s financial statements. For the three and six months ended June 30, 2022, Mountain Air, LLC (“MA, LLC”) was considered to be a VIE, as it lacked sufficient equity and is consolidated in the Company’s financial statements. For the three and six months ended June 30, 2023 and 2022 and the year ended December 31, 2022, NFMS, LLC held immaterial assets and liabilities in its financial statements. For the three and six months ended June 30, 2022, MA, LLC held immaterial assets and liabilities in its financial statements. For the three and six months ended June 30, 2023 and 2022 and the year ended December 31, 2022, the following entities were considered to be VIEs but were not consolidated in the unaudited condensed consolidated financial statements due to the lack of the power criterion or the losses/benefits criterion: AE Côte-Nord Canada (“Côte-Nord”) and Ensyn BioEnergy Canada, Inc. Northern Fire Management Services, LLC: The Company assisted in designing and organizing NFMS, LLC with a business purpose of employing Canadian aviation professionals for the Company. A master services agreement exists between NFMS, LLC, the Company, and Bridger Air Tanker, LLC, a wholly owned subsidiary of the Company, to transfer all annual expenses incurred to the Company in exchange for the Canadian employees to support the Company’s water scooper aircraft. NFMS, LLC is 50% owned by a Canadian citizen, and 50% owned by Bridger Aerospace Group, LLC. The Company is responsible for the decisions related to all of NFMS, LLC’s expenditures, which solely relates to payroll. Based on these facts, it was determined that the Company is the primary beneficiary of NFMS, LLC. Therefore, NFMS, LLC has been consolidated by the Company. All intercompany expenses associated with NFMS, LLC and its service agreement have been eliminated in consolidation. Mountain Air, LLC: As of November 7, 2022, MA, LLC was a wholly-owned subsidiary of Bridger. Prior to MA, LLC becoming a wholly-owned subsidiary of the Company, MA, LLC was owned 50% by Timothy Sheehy, the Chief Executive Officer and a director of Bridger, and 50% by an entity affiliated with Matthew Sheehy, a director of Bridger. MA, LLC is a Federal Aviation Administration (“FAA”) part 135 certificate holder and is designed to hold aerial firefighting contracts. Bridger Aviation Services, LLC (“Bridger Aviation”), a wholly-owned subsidiary of Bridger, was a party to a certain Management Services Agreement (the “Aviation Agreement”), dated April 13, 2018, with MA, LLC. Pursuant to the Aviation Agreement, Bridger Aviation leased certain aircraft to MA, LLC. MA, LLC operated the aircraft and paid Bridger Aviation a fee equal to 99% of all revenue it received from the use and deployment of Bridger Aviation’s aircraft. MA, LLC was obligated to operate and maintain the aircraft in accordance with applicable FAA standards.
Seasonality	Seasonality The Company’s business is generally seasonal, with a significant portion of total revenue occurring during the second and third quarters of the fiscal year due to the North American fire season. However, the weather dependency and seasonal fluctuation in the need to fight wildfires based upon location and the varying intensity of the fire season may lead our operating results to fluctuate significantly from quarter to quarter and year to year.
Use of Estimates	Use of Estimates The preparation of financial statements in conformity with US GAAP, requires management to make assumptions and estimates that affect the reported amounts of assets and liabilities, disclosure of gain or loss contingencies as of the date of the financial statements and the reported amounts of revenues and expenses during the reporting period. Actual results could differ from their estimates and such differences could be material to the unaudited condensed consolidated financial statements. Significant items subject to such estimates and assumptions include: (a) excess and aging aircraft support parts reserves, (b) allowance for doubtful accounts, (c) useful lives of property, plant and equipment, net (d) impairment of long-lived assets, goodwill and other intangible assets, (e) disclosure of fair value of financial instruments, (f) variable interest entities, (g) accounting for Series A Preferred Stock and Legacy Bridger Series C Preferred Shares, (h) revenue recognition, (i) estimates and assumptions made in determining the carrying values of goodwill and other intangible assets, (j) incentive units and (k) Public Warrants and Private Placement Warrants.
Reclassifications	Reclassifications Certain amounts from prior periods have been reclassified to conform to the current period presentation. The Company previously separately presented General and administrative and Business development operating expenses, which are now presented combined within “Selling, general and administrative expense” on the Unaudited Condensed Consolidated Statements of Operations. The reclassification had no impact on previously reported Net loss or Accumulated deficit.
Deferred Offerings Costs	Deferred Offering Costs Deferred offering costs primarily consist of capitalized legal, accounting and other third-party costs incurred that are directly related to the Reverse Recapitalization, which has been accounted for as a reverse recapitalization. These costs were charged to Stockholders’ deficit as a reduction of Additional paid-in capital generated upon the completion of the Reverse Recapitalization.
Revenue Recognition	Revenue Recognition The Company charges daily and hourly rates depending upon the type of firefighting services rendered and under which contract the services are performed. These services are primarily split into flight revenue and standby revenue. Flight revenue is primarily earned at an hourly rate when the engines of the aircraft are started and stopped upon request of the customer, tracked via a Hobbs meter. Standby revenue is earned primarily as a daily rate when aircraft are available for use at a fire base, awaiting request from the customer for flight deployment. The Company enters into short, medium and long-term contracts with customers, primarily with government agencies to deploy aerial fire management assets during the firefighting season. Revenue is recognized when performance obligations under the terms of a contract with our customers are satisfied and payment is typically due within 30 days of invoicing. This occurs as the services are rendered and include the use of the aircraft, pilot and field maintenance personnel to support the contract. Contracts are based on either a Call-When-Needed (“CWN”) or Exclusive Use (“EU”) basis. Rates established are generally more competitive based on the security of the revenue from the contract (i.e., an EU versus only on an as-needed basis in CWN). These rates are delineated by the type of service, generally flight time or time available for deployment. Once an aircraft is deployed on a contract the fees are earned at these rates, the aircraft cannot be obligated to another customer. Contracts have no financing components and consideration is at pre-determined rates. No variable considerations are constrained within the contracts. The transaction prices are allocated on the service performed and tracked real-time by each operator in a duty log. On at least a monthly basis, the services performed and rates are validated by each customer. Acceptance by the customer is evidenced by their funded task order or accepted invoice. The Company has not incurred incremental costs for obtaining contracts with customers. In addition, the Company evaluates whether or not it should capitalize the costs of fulfilling a contract. Such costs would be capitalized when they are not within the scope of other standards and: (1) are directly related to a contract; (2) generate or enhance resources that will be used to satisfy performance obligations; and (3) are expected to be recovered. The Company has elected to use the practical expedient detailed in ASC 340-40-25-4 to expense any costs to fulfill a contract as they are incurred when the amortization period would be one year or less. Contract assets are classified as a receivable when the reporting entity’s right to consideration is unconditional, which is when payment is due only upon the passage of time. As the Company invoices customers for performance obligations that have been satisfied, at which point payment is unconditional, contracts do not typically give rise to contract assets. Contract liabilities are recorded when cash payments are received or due in advance of performance. Payment terms vary by customer and type of revenue contract. The Company generally expects that the period of time between payment and transfer of promised goods or services will be less than one year. In such instances, the Company has elected the practical expedient to not evaluate whether a significant financing component exists. As permitted under the practical expedient available under ASC Topic 606, Revenue from Contracts with Customers (“ASC 606”), the Company does not disclose the value of unsatisfied performance obligations for (i) contracts with an original expected length of one year or less, and (ii) contracts for which the Company recognizes revenue at the amount which it has the right to invoice for services performed. Other revenue consists of leasing revenues for facilities as well as external repair work performed on customer aircraft.
Hedging Transactions and Derivative Financial Instruments	Hedging Transactions and Derivative Financial Instruments The Company is directly and indirectly affected by changes in certain market conditions. These changes in market conditions may adversely impact the Company’s financial performance and are referred to as “market risks.” The Company, when deemed appropriate, uses derivatives as a risk management tool to mitigate the potential impact of certain market risks. The Company manages interest rate risk through the use of derivative instruments, such as swap agreements. A swap agreement is a contract between two parties to exchange cash flows based on specified underlying notional amounts, assets and/or indices. The Company does not enter into derivative financial instruments for trading purposes. The accounting for gains and losses that result from changes in the fair values of derivative instruments depends on whether the derivatives have been designated and qualify as hedging instruments and the type of hedging relationships. The changes in fair values of derivatives that have been designated and qualify as cash flow hedges are recorded in accumulated other comprehensive income and are reclassified into the line item on the Unaudited Condensed Consolidated Statements of Comprehensive Loss in which the hedged items are recorded in the same period the hedged items affect earnings. The changes in fair values of freestanding derivatives with no hedging designation are recorded in earnings through interest expense on the Unaudited Condensed Consolidated Statements of Operations. The Company formally assesses whether the financial instruments used in hedging transactions are effective at offsetting changes in either the fair values or cash flows of the related underlying exposures. Any ineffective portion of a financial instrument’s change in fair value is immediately recognized into earnings. The fair value is based on prevailing market data and using standard valuation models based on reasonable estimates about future relevant market conditions. Refer to “Note 12 – Long-Term Debt.” The notional amounts of the derivative financial instruments do not necessarily represent amounts exchanged by the parties and, therefore, are not a direct measure of the Company’s exposure to the financial risks described above.
Warrant Liabilities	Warrant Liabilities The Company accounts for the Public Warrants and Private Placement Warrants (collectively, the “Warrants”) issued in connection with the Reverse Recapitalization in accordance with the guidance contained in accordance with ASC 480, Distinguishing Liabilities from Equity and ASC 815-40, Derivatives and Hedging—Contracts in Entity’s Own Equity
Income Taxes	Income Taxes For periods prior to the Reverse Recapitalization, Legacy Bridger was a partnership for federal income tax purposes. Consequently, federal income taxes were not payable or provided for by Legacy Bridger. Members were taxed individually on their pro rata ownership share of Legacy Bridger’s earnings. Legacy Bridger’s net income or loss was allocated among the members in accordance with Legacy Bridger’s operating agreement. Subsequent to the Reverse Recapitalization, the Company became the successor of Legacy Bridger as discussed in “Note 1 – Organization and Basis of Presentation.” Bridger is subject to U.S. federal income taxes, in addition to state and local income taxes, with respect to net taxable income or loss and any related tax credits of the Company. Bridger is also subject to taxes in foreign jurisdictions in which it operates. The Company provides for income taxes and the related accounts under the asset and liability method. Income tax expense, deferred tax assets and liabilities and reserves for unrecognized tax benefits reflect management’s best assessment of estimated current and future taxes to be paid. The Company is subject to income taxes predominantly in the U.S., where tax laws are often complex and may be subject to different interpretations. Deferred income taxes arise from temporary differences between the financial statement carrying amount and the tax basis of assets and liabilities and are measured using the enacted tax rates expected to be in effect during the year in which the basis difference reverses. In evaluating the ability to recover its deferred tax assets within the jurisdiction from which they arise, the Company considers all available positive and negative evidence. If based upon all available positive and negative evidence, it is more likely than not that the deferred tax assets will not be realized, a valuation allowance is established. The valuation allowance may be reversed in a subsequent reporting period if Bridger determines that it is more likely than not that all or part of the deferred tax asset will become realizable. At this time, a valuation allowance has been recorded against the deferred tax assets.
Net (Loss) Income Per Share	Net (Loss) Income Per Share Basic net (loss) income per share is based on the weighted average number of shares of Common Stock outstanding during the period. Diluted net (loss) income per share is based on the weighted average number of shares of Common Stock used for the basic net (loss) income per share calculation, adjusted for the dilutive effect of restricted stock units (“RSUs”), Warrants, and Incentive Units, if any, using the “treasury stock” method, the Series A Preferred Stock that is convertible into shares of Common Stock, and the Sponsor Earnout Shares that will fully vest upon certain stock price metrics being achieved. In addition, net (loss) income for diluted net (loss) income per share is adjusted for the after-tax impact of changes to the fair value of the Warrants, to the extent they are dilutive.
Collaboration Agreements	Collaboration Agreements The Company analyzes its collaboration arrangement to assess if it is within the scope of ASC Topic 808, Collaborative Agreements (“ASC 808”) by determining whether such an arrangement involves joint operating activities performed by parties that are both active participants in the activities and exposed to significant risks and rewards dependent on the commercial success of such activities. This assessment is performed throughout the life of the arrangement based on changes in the responsibilities of all parties in the arrangement. If the Company concluded that it has a customer relationship with its collaborator, the collaboration arrangement would be accounted for under ASC 606.
Stock-Based Compensation	Stock-Based Compensation The Company accounts for its stock-based compensation in accordance with provisions of ASC 718, Compensation-Stock Compensation (“ASC 718”) at the grant date fair value. Legacy Bridger granted Incentive Units which contain service and performance vesting conditions to select board members and an executive officer. Compensation cost for Incentive Units is measured at their grant-date fair value and is equal to the value of the Legacy Bridger’s Class D Common shares, which was estimated using an option pricing model. Compensation cost for service-based units is recognized over the requisite service period on a straight-line basis. For performance related units, expense is recognized when the performance related condition is considered probable.
Advertising Expense	Advertising Expense Advertising costs are expensed as incurred and are included in Selling, general and administrative expense on the Unaudited Condensed Consolidated Statements of Operations.
Recent Accounting Pronouncements	Recent Accounting Pronouncements Recently Adopted Accounting Pronouncements In June 2016, the FASB issued ASU No. 2016-13, Financial Instruments - Credit Losses (Topic 326): Measurement of Credit Losses on Financial Instruments. The amendments in this ASU replace the incurred loss model for recognition of credit losses with a methodology that reflects expected credit losses over the life of the loan and requires consideration of a broader range of reasonable and supportable information to calculate credit loss estimates. The Company adopted this standard on January 1, 2023. The adoption of this standard did not have a significant impact on the Company’s unaudited condensed consolidated financial statements. In January 2017, the FASB issued ASU No. 2017-04, Intangibles-Goodwill and Other (Topic 350): Intangibles - Goodwill and Other: Simplifying the Test for Goodwill Impairment. This update modifies the concept of impairment from the condition that exists when the carrying amount of goodwill exceeds its implied fair value to the condition that exists when the carrying amount of a reporting unit exceeds its fair value. In order to reduce complexity, an entity no longer will determine goodwill impairment by calculating the implied fair value of goodwill by assigning the fair value of a reporting unit to all of its assets and liabilities as if that reporting unit had been acquired in a business combination. The Company adopted this standard on January 1, 2023. The adoption of this standard did not have a significant impact on the Company’s unaudited condensed consolidated financial statements. Recently Issued Accounting Pronouncements

Summary of Significant Accoun_3

Summary of Significant Accounting Policies (Tables)	6 Months Ended
	Jun. 30, 2023
Accounting Policies [Abstract]
Schedule of Disaggregation of Revenue	The following shows the disaggregation of revenue by service for the three and six months ended June 30, 2023 and June 30, 2022. For the Three Months Ended For the Six Months Ended 2023 2022 2023 2022 Fire suppression $ 10,449,427 $ 11,682,263 $ 10,449,427 $ 11,682,263 Aerial surveillance 1,123,753 1,002,025 1,123,753 1,002,025 Other services 42,100 69,383 407,473 138,675 Total revenues $ 11,615,280 $ 12,753,671 $ 11,980,653 $ 12,822,963 The following shows the disaggregation of revenue by type for the three and six months ended June 30, 2023 and June 30, 2022. For the Three Months Ended For the Six Months Ended 2023 2022 2023 2022 Flight revenue $ 5,794,315 $ 6,417,520 $ 5,794,315 $ 6,417,520 Standby revenue 5,135,937 6,210,976 5,135,937 6,210,976 Other revenue 685,028 125,175 1,050,401 194,467 Total revenues $ 11,615,280 $ 12,753,671 $ 11,980,653 $ 12,822,963

Cash Equivalents and Investme_2

Cash Equivalents and Investments in Marketable Securities (Tables)	6 Months Ended
	Jun. 30, 2023
Cash and Cash Equivalents [Abstract]
Schedule of Cash Equivalents in Marketable Securities	The fair values, gross unrealized gains and losses of the available-for-sale securities by type are as follows: As of As of Carrying Value Cash equivalents Commercial paper $ — $ 29,890,313 Money market fund 858,047 12,640 Total cash equivalents $ 858,047 $ 29,902,953 Restricted cash Money market fund $ 9,211,360 $ 9,284,362
Schedule of Investment in Marketable Securities	As of June 30, 2023 Purchase Unrealized Unrealized Fair Value Investment in marketable securities Commercial paper $ 4,746,204 $ 157,419 $ — $ 4,903,623 Corporate bonds and notes 2,960,620 24,420 — 2,985,040 Government securities 4,684,574 — (287) 4,684,287 Total marketable securities $ 12,391,398 $ 181,839 $ (287) $ 12,572,950 As of December 31, 2022 Purchase Unrealized Unrealized Fair Value Investment in marketable securities Commercial paper $ 32,635,849 $ 277,674 $ — $ 32,913,523 Corporate bonds and notes 15,413,122 3,668 — 15,416,790 Government securities 6,658,634 — (8,791) 6,649,843 Total marketable securities $ 54,707,605 $ 281,342 $ (8,791) $ 54,980,156

Aircraft Support Parts (Tables)

Aircraft Support Parts (Tables)	6 Months Ended
	Jun. 30, 2023
Other Industries [Abstract]
Aircraft Support Parts	Aircraft support parts consist of the following: As of June 30, As of December 31, Repairables and expendables $ 434,894 $ 1,734,292 Other support parts — 26,978 Total aircraft support parts $ 434,894 $ 1,761,270

Prepaid Expenses and Other Cu_2

Prepaid Expenses and Other Current Assets (Tables)	6 Months Ended
	Jun. 30, 2023
Prepaid Expense and Other Assets, Current [Abstract]
Summary of Prepaid Expenses and Other Current Assets	Prepaid expenses and other current assets consist of the following: As of June 30, As of December 31, Prepaid insurance $ 1,669,771 $ 968,721 Prepaid subscriptions 1,173,256 770,724 Other current assets 49,213 95,587 Total prepaid expenses and other current assets $ 2,892,240 $ 1,835,032

Property, Plant and Equipment_2

Property, Plant and Equipment, Net (Tables)	6 Months Ended
	Jun. 30, 2023
Property, Plant and Equipment [Abstract]
Summary of Property, Plant and Equipment, Net	Property, plant and equipment, net consist of the following: As of June 30, As of December 31, Aircraft $ 188,179,561 $ 160,113,061 Less: Accumulated depreciation (20,344,539) (16,783,360) Aircraft, net 167,835,022 143,329,701 Construction-in-progress—Aircraft — 16,992,010 Buildings 16,536,319 16,519,231 Vehicles and equipment 2,895,113 2,810,560 Construction-in-progress - Buildings 17,047,327 13,780,316 Finance lease right-of-use asset 130,378 130,378 Licenses 234,682 234,682 Less: Accumulated depreciation (2,628,452) (1,705,465) Buildings and equipment, net 34,215,367 31,769,702 Total property, plant and equipment, net $ 202,050,389 $ 192,091,413

Goodwill and Intangible Asset_2

Goodwill and Intangible Assets, Net (Tables)	6 Months Ended
	Jun. 30, 2023
Goodwill and Intangible Assets Disclosure [Abstract]
Schedule of Intangible Assets	Intangible assets consisted of the following: As of June 30, 2023 Estimated Gross Accumulated Net Licenses 10 $ 67,623 $ (50,558) $ 17,065 Internal-use software 3 296,675 (158,371) 138,304 Total intangible assets $ 364,298 $ (208,929) $ 155,369 As of December 31, 2022 Estimated Gross Accumulated Net Licenses 10 $ 67,623 $ (47,177) $ 20,446 Internal-use software 3 296,675 (108,925) 187,750 Total intangible assets $ 364,298 $ (156,102) $ 208,196

Other Noncurrent Assets (Tables

Other Noncurrent Assets (Tables)	6 Months Ended
	Jun. 30, 2023
Deferred Costs, Capitalized, Prepaid, and Other Assets Disclosure [Abstract]
Summary of Other Noncurrent Assets	Other noncurrent assets consisted of the following: As of June 30, As of December 31, Investment in Overwatch $ 1,000,000 $ 1,000,000 Operating lease right-of-use asset 1,638,130 671,054 Interest rate swap 1,338,801 1,407,135 Prepaid subscriptions 3,574,764 1,246,128 Other assets 31,908 31,908 Total other noncurrent assets $ 7,583,603 $ 4,356,225

Accrued Expenses and Other Li_2

Accrued Expenses and Other Liabilities (Tables)	6 Months Ended
	Jun. 30, 2023
Accounts Payable and Accrued Liabilities [Abstract]
Schedule of Accrued Expenses and Other Liabilities	Accrued expenses and other liabilities consisted of the following: As of June 30, As of December 31, Accrued salaries, wages, and bonuses $ 484,340 $ 6,515,774 Finance right-of-use liability 56,012 68,310 Accrued professional fees 87,961 2,291,469 Embedded derivative of Legacy Bridger Series C Preferred Shares — 1,039,330 Embedded derivative of Series A Preferred Stock 815,250 — Warrant liabilities 5,329,975 — Deferred underwriting fee payable 1,500,000 — Freestanding derivative on Legacy Bridger Series C Preferred Shares — 2,186,283 Accrued interest expense and other accrued liabilities 6,414,132 6,614,065 Total accrued expenses and other liabilities 14,687,670 18,715,231 Less: Current accrued expenses and other current liabilities (7,823,154) (18,669,572) Total long-term accrued expenses and other noncurrent liabilities $ 6,864,516 $ 45,659

Interest Rate Swap and Freest_2

Interest Rate Swap and Freestanding Derivative (Tables)	6 Months Ended
	Jun. 30, 2023
Derivative Instruments and Hedging Activities Disclosure [Abstract]
Schedule of Interest Rate Swap Designated as a Cash Flow Hedge	The Company had the following interest rate swap designated as a cash flow hedge: As of June 30, 2023 Effective Maturity Notional Fair Value Pay Fixed Receive Rate 4/15/2020 3/15/2030 $10,788,441 $1,338,801 3.887% 1 Month LIBOR + 2.5% As of December 31, 2022 Effective Maturity Notional Fair Value Pay Fixed Receive Rate 4/15/2020 3/15/2030 $11,110,484 $1,407,135 3.887% 1 Month LIBOR + 2.5%

Fair Value Measurements (Tables

Fair Value Measurements (Tables)	6 Months Ended
	Jun. 30, 2023
Fair Value Disclosures [Abstract]
Summary of the Company's Assets and Liabilities that are Measured at Fair Value on a Recurring Basis	The following tables summarizes the Company’s assets and liabilities that are measured at fair value on a recurring basis, by level, within the fair value hierarchy: As of June 30, 2023 Level 1 Level 2 Level 3 Assets Cash $ 844,582 $ — $ — Cash equivalents: Money market fund — — — Total Cash and cash equivalents 844,582 — — Restricted cash: Money market fund 9,211,360 — — Other restricted cash 3,028,459 — — Total Restricted cash 12,239,819 — — Investments in marketable securities — 12,572,950 — Interest rate swap — 1,338,801 — Total assets $ 13,084,401 $ 13,911,751 $ — Liabilities Warrant liabilities – Public Warrants $ 3,450,000 $ — $ — Warrant liabilities – Private Placement Warrants — 1,880,000 — Embedded derivative of Series A Preferred Stock — — 815,250 Total liabilities $ 3,450,000 $ 1,880,000 $ 815,250 As of December 31, 2022 Level 1 Level 2 Level 3 Assets Cash $ 259,522 $ — $ — Cash equivalents: Commercial paper — 29,890,313 — Money market fund 12,640 — — Total Cash and cash equivalents 272,162 29,890,313 — Restricted cash: Money market fund 9,284,362 — — Other restricted cash 3,012,789 — — Total Restricted cash 12,297,151 — — Investments in marketable securities — 54,980,156 — Interest rate swap — 1,407,135 — Total assets $ 12,569,313 $ 86,277,604 $ — Liabilities Freestanding derivative on Legacy Bridger Series C Preferred Shares $ — $ — $ 2,186,283 Embedded derivative of Legacy Bridger Series C Preferred Shares — — 1,039,330 Total liabilities $ — $ — $ 3,225,613

Long-Term Debt (Tables)

Long-Term Debt (Tables)	6 Months Ended
	Jun. 30, 2023
Debt Disclosure [Abstract]
Summary of Long-Term Debt Instruments	Long-term debt consisted of the following: As of June 30, As of December 31, Permanent loan agreement, dated August 21, 2020, greater of Prime + 1.5% or 4.75% interest rate, maturing August 21, 2035 $ 18,734,612 $ 18,852,476 Permanent loan agreement, dated October 1, 2020, greater of Prime + 1.5% or 4.75% interest rate, maturing October 1, 2035 18,797,058 18,924,229 Term loan agreement dated September 30, 2019, LIBOR + 2.5%, maturing March 15, 2030 10,788,441 11,110,484 Term loan agreement dated February 3, 2020, LIBOR + 2.5%, maturing February 3, 2027 4,092,000 4,371,000 Taxable industrial revenue bonds, dated July 21, 2022, 11.5% interest rates, maturing September 1, 2027 160,000,000 160,000,000 Various term loan agreements, with earliest start at September 9, 2021, 5-5.5% interest rates, latest maturation on November 17, 2027 282,537 317,073 Loans payable 212,694,648 213,575,262 Less: noncurrent debt issuance costs (4,178,819) (4,664,552) Less: current debt issuance costs (995,365) (993,157) Less: current portion of long-term debt, net of debt issuance costs (2,459,654) (2,445,595) Total long-term debt, net of debt issuance costs $ 205,060,810 $ 205,471,958

Commitments and Contingencies (

Commitments and Contingencies (Tables)	6 Months Ended
	Jun. 30, 2023
Commitments and Contingencies Disclosure [Abstract]
Summary of Future Payments Related to Construction of the Hangar	As of June 30, 2023, future payments related to the construction of the hangar are as follows: As of June 30, 2023: Hangar Remainder of 2023 $ 758,960 2024 — 2025 — 2026 — 2027 — Thereafter — Total $ 758,960

Stock-Based Compensation (Table

Stock-Based Compensation (Tables)	6 Months Ended
	Jun. 30, 2023
Share-Based Payment Arrangement [Abstract]
Summary of Weighted-Average Assumptions	The weighted-average assumptions the Company used in the option pricing model for 2021 are as follows: Dividend yield (%) 0 Expected volatility (%) 46.5 Risk-free interest rate (%) 1.26 Term (in years) 5.00 Discount for lack of marketability (%) 30
Summary of Incentive Unit Activity for the Period	Incentive Unit activity under the Plan for the period from January 1, 2022 to June 30, 2023 was as follows: Time-Vesting Incentive Units Exit-Vesting Incentive Units Number of Weighted Number of Weighted Unvested as of January 1, 2022 242,424 $ 0.15 80,808 $ 0.11 Granted — — — — Vested 80,808 0.11 — — Forfeited — — — — Unvested as of December 31, 2022 161,616 $ 0.17 80,808 $ 0.11 Granted — — — — Vested — — — — Forfeited — — — — Unvested as of June 30, 2023 161,616 $ 0.17 80,808 $ 0.11
Summary of Restricted Stock Unit Activity for the Period	The following is a summary of RSU activity for the period ended June 30, 2023: Management Awards Employee Awards Number of Weighted average Number of Weighted average Unvested as of December 31, 2022 — $ — — $ — Granted 6,581,496 9.76 2,234,750 4.56 Forfeited — — — — Vested (2,400,354) 9.00 — — Unvested as of June 30, 2023 4,181,142 $ 10.19 2,234,750 $ 4.56

Mezzanine Equity (Tables)

Mezzanine Equity (Tables)	6 Months Ended
	Jun. 30, 2023
Temporary Equity Disclosure [Abstract]
Summary of Class A Shares of Common Stock Issuable Upon Conversion	Redeemable Series A Preferred Stock Shares Amounts Issued as of the Closing Date 315,789.473684 $ 332,658,947 Adjustment to maximum redemption value — 10,080,022 Balance as of June 30, 2023 315,789.473684 $ 342,738,969 Redeemable Legacy Bridger Series C Shares Amounts Issuance of Legacy Bridger Series C Preferred Shares 315,789.473684 $ 288,332,735 Adjustment to maximum redemption value — 202,688,810 Balance as of December 31, 2022 315,789.473684 $ 489,021,545

Net (Loss) Income Per Share (Ta

Net (Loss) Income Per Share (Tables)	6 Months Ended
	Jun. 30, 2023
Earnings Per Share [Abstract]
Schedule of Company's Basic and Diluted Earnings (Loss) Per Share	The following table sets forth the computation of the Company’s basic and diluted (loss) income per share: For the Three Months Ended For the Six Months Ended (in USD, except share data) 2023 2022 2023 2022 Numerator—basic and diluted Net loss $ (19,021,602) $ (4,562,875) $ (63,706,540) $ (19,435,884) Series A Preferred Stock—adjustment for deemed dividend upon Closing — — (48,300,000) — Legacy Bridger Series A Preferred Shares—adjustment for redemption, extinguishment and accrued interest — (81,323,569) — (85,663,336) Legacy Bridger Series C Preferred Shares - adjustment to maximum redemption value — (191,240,782) — (191,240,782) Series A Preferred Stock—adjustment to eliminate 50% multiplier — — 156,362,598 — Series A Preferred Stock—adjustment to maximum redemptions value (5,805,582) — (10,080,022) — Net (loss) income attributable to Common Stockholders – basic and diluted $ (24,827,184) $ (277,127,226) $ 34,276,036 $ (296,340,002) Denominator—basic Weighted average Common Stock outstanding—Legacy Bridger shareholders 38,848,420 38,770,646 38,848,420 38,770,646 Weighted average Common Stock outstanding—Public shareholders 2,084,357 — 1,819,494 — Weighted average Common Stock outstanding—Sponsor and independent directors of JCIC 1,748,189 — 1,526,043 — Weighted average vested restricted stock units outstanding 2,400,354 — 2,095,337 — Weighted average Class A Common Stock outstanding - bonus paid to executives 307,572 — 154,636 — Weighted average Common Stock outstanding—basic 45,388,892 38,770,646 44,443,930 38,770,646 Denominator—diluted Weighted average Common Stock outstanding—basic 45,388,892 38,770,646 44,443,930 38,770,646 Weighted average effect of dilutive securities: Series A Preferred Stock — — 31,158,962 — Unvested Restricted Stock Units — — 612,940 — Unvested Legacy Bridger Incentive Units — — 236,944 — Sponsor Earnout Shares — — 746,353 — Weighted average Common Stock outstanding—diluted 45,388,892 38,770,646 77,199,129 38,770,646 Basic and diluted net (loss) income per share Basic net (loss) income per Common Stock $ (0.55) $ (7.15) $ 0.77 $ (7.64) Diluted net (loss) income per Common Stock $ (0.55) $ (7.15) $ 0.44 $ (7.64)
Schedule of Potentially Diluted Common Shares that were Excluded from the Diluted Net Loss Per Share	The following table summarizes the potentially dilutive common shares that were excluded from diluted net loss (income) per share computations because the effect would have been anti-dilutive (in thousands): For the Three Months Ended For the Six Months Ended 2023 2022 2023 2022 Shares excluded from diluted net (loss) income per share Series A Preferred Stock 315,789 — — — Legacy Series C Preferred Shares — 315,789 — 315,789 Unvested Restricted Stock Units 6,400,892 — — — Public Warrants 17,250,000 — 17,250,000 — Private Placement Warrants 9,400,000 — 9,400,000 — Unvested Legacy Bridger Incentive Units 233,324 323,232 — 323,232 Sponsor Earnout Shares 855,000 — — —

Revision of Previously Issued_2

Revision of Previously Issued Financial Statements (Tables)	6 Months Ended
	Jun. 30, 2023
Accounting Changes and Error Corrections [Abstract]
Schedule of Revision of Previously Issued Financial Statements	The below tables present line items for prior period impacted financial statements that have been affected by the following error, referred to as the “Revision”: (i) an error in the accounting for a freestanding instrument which requires separate accounting under ASC 815, Derivatives and Hedging related to Legacy Bridger Series C Preferred Shares’ features. As of December 31, 2022 As Previously Impact of As Revised Balance Sheets: Total assets $ 305,978,901 $ — $ 305,978,901 Accrued expenses and other current liabilities 16,483,289 2,186,283 18,669,572 Total current liabilities 22,120,721 2,186,283 24,307,004 Total liabilities 228,393,011 2,186,283 230,579,294 Legacy Bridger Series C Preferred Shares 489,021,545 — 489,021,545 Accumulated deficit (413,118,060) (2,186,283) (415,304,343) Total members’ deficit (411,435,655) (2,186,283) (413,621,938) Total liabilities, mezzanine equity and members’ deficit $ 305,978,901 $ — $ 305,978,901 For the year ended December 31, 2022 As Previously Impact of As Revised Statements of Operations: Interest expense $ (20,017,177) $ (2,709) $ (20,019,886) Net loss $ (42,121,959) $ (2,709) $ (42,124,668) Legacy Bridger Series C Preferred Shares adjustment for maximum redemption value (200,505,236) (2,183,574) (202,688,810) Net loss attributable to common shareholders $ (328,290,531) $ (2,186,283) $ (330,476,814) Net loss per share attributable to common shareholders – basic and diluted $ (8.15) $ (0.05) $ (8.20) For the year ended December 31, 2022 As Previously Impact of As Revised Statements of Members’ Equity: Legacy Bridger Series C Preferred Shares adjustment for maximum redemption value $ (200,505,236) $ (2,183,574) $ (202,688,810) Net loss (42,121,959) (2,709) (42,124,668) Accumulated deficit (413,118,060) (2,186,283) (415,304,343) Accumulated other comprehensive income 1,678,497 — 1,678,497 Total members’ deficit $ (411,435,655) $ (2,186,283) $ (413,621,938) For the year ended December 31, 2022 As Previously Impact of As Revised Statements of Cash Flows: Cash Flows from Operating Activities: Net loss $ (42,121,959) $ (2,709) $ (42,124,668) Change in fair value of freestanding derivative — 2,709 2,709 Net cash used in operating activities (9,917,608) — (9,917,608) Net change in cash, cash equivalents, and restricted cash 25,198,494 — 25,198,494 Cash, cash equivalents and restricted cash and cash equivalents – end of period $ 42,459,626 $ — $ 42,459,626 Cash and cash equivalents – end of period $ 30,162,475 $ — $ 30,162,475 As of September 30, 2022 As Previously Impact of As Revised Balance Sheets: Total assets $ 320,554,139 $ — $ 320,554,139 Accrued expenses and other current liabilities 12,355,584 2,124,265 14,479,849 Total current liabilities 19,472,020 2,124,265 21,596,285 Total liabilities $ 226,008,817 $ 2,124,265 $ 228,133,082 Series C Preferred shares 483,385,214 — 483,385,214 Accumulated deficit (390,307,424) (2,124,265) (392,431,689) Total members’ deficit (388,839,892) (2,124,265) (391,036,037) Total liabilities, mezzanine equity and members’ deficit $ 320,554,139 $ — $ 320,554,139 For the nine months ended September 30, 2022 As Previously Impact of As Revised Statements of Operations: Interest expense $ (13,052,438) $ 59,309 $ (12,993,129) Net loss $ (25,117,707) $ 59,309 $ (25,058,398) Legacy Bridger Series C Preferred Shares adjustment for maximum redemption value (194,700,545) (2,183,574) (196,884,119) Net loss attributable to common shareholders $ (305,481,588) $ (2,124,265) $ (307,605,853) Net loss per share attributable to common shareholders – basic and diluted $ (7.58) $ (0.06) $ (7.64) For the nine months ended September 30, 2022 As Previously Impact of As Revised Statements of Members’ Equity: Legacy Bridger Series C Preferred Shares adjustment for maximum redemption value $ (194,700,545) $ (2,183,574) $ (196,884,119) Net loss (25,117,707) 59,309 (25,058,398) Accumulated deficit (390,307,424) (2,124,265) (392,431,689) Total members’ deficit $ (388,839,892) $ (2,124,265) $ (390,964,157) For the nine months ended September 30, 2022 As Previously Impact of As Revised Statements of Cash Flows: Cash Flows from Operating Activities: Net loss $ (25,117,707) $ 59,309 $ (25,058,398) Change in fair value of freestanding derivative — (59,309) (59,309) Net cash used in by operating activities (7,930,502) — (7,930,502) Net change in cash, cash equivalents, and restricted cash 89,107,304 — 89,107,304 Cash, cash equivalents and restricted cash and cash equivalents – end of period $ 106,368,436 $ — $ 106,368,436 Cash and cash equivalents – end of period $ 94,143,466 $ — $ 94,143,466 As of June 30, 2022 As Previously Impact of As Revised Balance Sheets: Total assets $ 309,603,293 $ — $ 309,603,293 Accrued expenses and other current liabilities 10,359,417 2,183,574 12,542,991 Total current liabilities 32,207,636 2,183,574 34,391,210 Total liabilities 209,837,425 2,183,574 212,020,999 Series C Preferred shares 477,741,883 — 475,558,309 Accumulated deficit (378,984,493) (2,183,574) (381,168,067) Total members’ deficit (377,976,015) (2,183,574) (380,159,589) Total liabilities, mezzanine equity and members’ deficit $ 309,603,293 $ — $ 309,603,293 For the six months ended June 30, 2022 As Previously Impact of As Revised Statements of Operations: Net loss $ (19,435,884) $ — $ (19,435,884) Legacy Bridger Series C Preferred Shares adjustment for maximum redemption value (189,057,208) (2,183,574) (191,240,782) Net loss attributable to common shareholders $ (294,156,428) $ (2,183,574) $ (296,340,002) Net loss per share attributable to common shareholders – basic and diluted $ (7.30) $ (0.06) $ (7.36) For the six months ended June 30, 2022 As Previously Impact of As Revised Statements of Members’ Equity: Legacy Bridger Series C Preferred Shares adjustment for maximum redemption value $ (189,057,208) $ (2,183,574) $ (191,240,782) Net loss (19,435,884) — (19,435,884) Accumulated deficit (378,984,493) (2,183,574) (381,168,067) Accumulated other comprehensive income 1,008,478 — 1,008,478 Total members’ deficit $ (377,976,015) $ (2,183,574) $ (380,159,589)

Organization and Basis of Pre_2

Organization and Basis of Presentation (Detail)		6 Months Ended
	Jan. 24, 2023 USD ($) shares $ / shares	Jun. 30, 2023 USD ($) aircraft $ / shares shares	Jul. 31, 2023 USD ($)	Dec. 31, 2022 USD ($) $ / shares shares	Sep. 30, 2022 USD ($)	Jun. 30, 2022 USD ($)
Organization Consolidation and Presentation of Financial Statements Disclosure [Line Items]
Number of aircrafts operated | aircraft		17
Reverse recapitalization, exchange ratio		1
Common stock, shares, outstanding (in shares)	43,769,290	44,505,944		39,081,744
Business combination, acquisition related costs | $	$ 10,302,000
Common stock, par value (in dollars per share) | $ / shares		$ 0.0001		$ 0.0001
Cash and cash equivalents | $		$ 844,582		$ 30,162,475	$ 94,143,466	$ 117,232,619
Investments in marketable securities | $		12,572,950		54,980,156
Current portion of long-term debt, net of debt issuance costs | $		2,459,654		$ 2,445,594
Restricted cash | $		$ 12,239,819				$ 3,922,506
Legacy Bridger | Legacy Bridger Incentive Units
Organization Consolidation and Presentation of Financial Statements Disclosure [Line Items]
Number of shares surrendered by subsidiary (in shares)	606,061
Business acquisition, equity interest issued or issuable (in shares)	583,308
Common stock exchange ratio	0.96246
Shares issued, price per share (in dollars per share) | $ / shares	$ 10
Common stock, par value (in dollars per share) | $ / shares	$ 0.0001
Legacy Bridger | Legacy Bridger Common Shares
Organization Consolidation and Presentation of Financial Statements Disclosure [Line Items]
Number of shares surrendered by subsidiary (in shares)	40,000,000
Business acquisition, equity interest issued or issuable (in shares)	38,498,436
Shares issued, price per share (in dollars per share) | $ / shares	$ 10
Jack Creek Investment Corp | Sponsor Earnout Shares
Organization Consolidation and Presentation of Financial Statements Disclosure [Line Items]
Percentage of common stock issued and outstanding	20%
Percentage of common stock per tranche	50%
Redeemable Legacy Bridger Series C Preferred Shares | Legacy Bridger
Organization Consolidation and Presentation of Financial Statements Disclosure [Line Items]
Number of shares surrendered by subsidiary (in shares)	315,789.473684
Common stock, conversion price (in dollars per share) | $ / shares	$ 11
Series A Preferred Stock
Organization Consolidation and Presentation of Financial Statements Disclosure [Line Items]
Preferred stock, shares outstanding (in shares)	315,789.473684
Series A Preferred Stock | Legacy Bridger
Organization Consolidation and Presentation of Financial Statements Disclosure [Line Items]
Business acquisition, equity interest issued or issuable (in shares)	315,789.473684
Private Placement Warrants
Organization Consolidation and Presentation of Financial Statements Disclosure [Line Items]
Class of warrant or right, outstanding (in shares)	9,400,000	9,400,000
Class of warrant or right, exercise price of warrants or rights (in dollars per share) | $ / shares	$ 11.50	$ 0.20
Public Warrants
Organization Consolidation and Presentation of Financial Statements Disclosure [Line Items]
Class of warrant or right, outstanding (in shares)	17,250,000	17,250,000
Class of warrant or right, exercise price of warrants or rights (in dollars per share) | $ / shares	$ 11.50	$ 0.20
Restricted Stock Units
Organization Consolidation and Presentation of Financial Statements Disclosure [Line Items]
Share-based compensation arrangement by share-based payment award, shares issued in period (in shares)	6,581,497
Aircraft hangars
Organization Consolidation and Presentation of Financial Statements Disclosure [Line Items]
Long-term debt, maturity, year one | $		$ 759,000
Twin Commander Surveillance
Organization Consolidation and Presentation of Financial Statements Disclosure [Line Items]
Number of aircrafts operated | aircraft		4
Quest Kodiaks
Organization Consolidation and Presentation of Financial Statements Disclosure [Line Items]
Number of aircrafts operated | aircraft		4
Viking CL415EAF
Organization Consolidation and Presentation of Financial Statements Disclosure [Line Items]
Number of aircrafts operated | aircraft		6
Aurora eVOTL Skirons
Organization Consolidation and Presentation of Financial Statements Disclosure [Line Items]
Number of aircrafts operated | aircraft		2
Pilatus PC-12
Organization Consolidation and Presentation of Financial Statements Disclosure [Line Items]
Number of aircrafts operated | aircraft		1
Subsequent Event
Organization Consolidation and Presentation of Financial Statements Disclosure [Line Items]
Cash and cash equivalents | $			$ 2,562,000
Restricted cash | $			12,281,000
Debt securities classified as available-for-sale | $			$ 10,189,000

Summary of Significant Accoun_4

Summary of Significant Accounting Policies - Narrative (Detail) - USD ($)		3 Months Ended		6 Months Ended		12 Months Ended
	Nov. 07, 2022	Jun. 30, 2023	Jun. 30, 2022	Jun. 30, 2023	Jun. 30, 2022	Dec. 31, 2022
Accounting Policies [Line Items]
Adjustment to additional paid in capital stock issuance costs				$ 17,961,000
Deferred offering costs current		$ 388,120		388,120		$ 5,800,144
Cost of obtaining contracts during the period		0
Advertising expenses		$ 28,000	$ 316,000	$ 52,000	$ 367,000
Northern Fire Management Services, LLC | Canadian Citizen
Accounting Policies [Line Items]
Variable interest entity ownership percentage				50%
Chief Executive Officer | Mountain Air, LLC
Accounting Policies [Line Items]
Percentage of ownership interest in limited liability company	50%
Affiliated Entity | Mountain Air, LLC
Accounting Policies [Line Items]
Percentage of ownership interest in limited liability company	50%
Variable Interest Entity, Primary Beneficiary | Northern Fire Management Services, LLC | Bridger Aerospace Group, LLC
Accounting Policies [Line Items]
Variable interest entity ownership percentage				50%
Variable Interest Entity, Primary Beneficiary | Bridger Aviation, LLC | Mountain Air, LLC
Accounting Policies [Line Items]
Variable interest entity percentage of revenue received as fees	99%
Revenue from Contract with Customer Benchmark | One Customer | Customer Concentration Risk
Accounting Policies [Line Items]
Concentration risk percentage			99%		98%
Revenue from Contract with Customer Benchmark | Customer One | Customer Concentration Risk
Accounting Policies [Line Items]
Concentration risk percentage		41%		39%
Revenue from Contract with Customer Benchmark | Customer Two | Customer Concentration Risk
Accounting Policies [Line Items]
Concentration risk percentage		30%		30%
Revenue from Contract with Customer Benchmark | Customer Three | Customer Concentration Risk
Accounting Policies [Line Items]
Concentration risk percentage		27%		26%
Accounts Receivable | One Customer | Customer Concentration Risk
Accounting Policies [Line Items]
Concentration risk percentage						62%
Accounts Receivable | Customer One | Customer Concentration Risk
Accounting Policies [Line Items]
Concentration risk percentage				37%
Accounts Receivable | Customer Two | Customer Concentration Risk
Accounting Policies [Line Items]
Concentration risk percentage				27%
Accounts Receivable | Customer Three | Customer Concentration Risk
Accounting Policies [Line Items]
Concentration risk percentage				29%

Summary of Significant Accoun_5

Summary of Significant Accounting Policies - Schedule of Disaggregation of Revenue by Service (Detail) - USD ($)	3 Months Ended				6 Months Ended
	Jun. 30, 2023		Jun. 30, 2022		Jun. 30, 2023	Jun. 30, 2022
Disaggregation of Revenue [Line Items]
Revenues	$ 11,615,280	[1]	$ 12,753,671	[1]	$ 11,980,653	$ 12,822,963
Fire suppression
Disaggregation of Revenue [Line Items]
Revenues	10,449,427		11,682,263		10,449,427	11,682,263
Aerial surveillance
Disaggregation of Revenue [Line Items]
Revenues	1,123,753		1,002,025		1,123,753	1,002,025
Other services
Disaggregation of Revenue [Line Items]
Revenues	$ 42,100		$ 69,383		$ 407,473	$ 138,675
[1]Includes related party revenues of $112,210 and $433,454 for the three and six months ended June 30, 2023, respectively.

Summary of Significant Accoun_6

Summary of Significant Accounting Policies - Schedule of Disaggregation of Revenue by Type (Detail) - USD ($)	3 Months Ended				6 Months Ended
	Jun. 30, 2023		Jun. 30, 2022		Jun. 30, 2023	Jun. 30, 2022
Disclosure in Tabular Form of Disaggregation of Revenue by Product and Service [Line Items]
Revenues	$ 11,615,280	[1]	$ 12,753,671	[1]	$ 11,980,653	$ 12,822,963
Flight revenue
Disclosure in Tabular Form of Disaggregation of Revenue by Product and Service [Line Items]
Revenues	5,794,315		6,417,520		5,794,315	6,417,520
Standby revenue
Disclosure in Tabular Form of Disaggregation of Revenue by Product and Service [Line Items]
Revenues	5,135,937		6,210,976		5,135,937	6,210,976
Other revenue
Disclosure in Tabular Form of Disaggregation of Revenue by Product and Service [Line Items]
Revenues	$ 685,028		$ 125,175		$ 1,050,401	$ 194,467
[1]Includes related party revenues of $112,210 and $433,454 for the three and six months ended June 30, 2023, respectively.

Cash Equivalents and Investme_3

Cash Equivalents and Investments in Marketable Securities - Schedule of Cash Equivalents in Marketable Securities (Detail) - USD ($)	Jun. 30, 2023	Dec. 31, 2022	Jun. 30, 2022
Cash and Cash Equivalents [Line Items]
Cash equivalents	$ 858,047	$ 29,902,953
Restricted cash	12,239,819		$ 3,922,506
Commercial paper
Cash and Cash Equivalents [Line Items]
Cash equivalents	0	29,890,313
Money market fund
Cash and Cash Equivalents [Line Items]
Cash equivalents	858,047	12,640
Restricted cash	$ 9,211,360	$ 9,284,362

Cash Equivalents and Investme_4

Cash Equivalents and Investments in Marketable Securities - Schedule of Investment in Marketable Securities (Detail) - USD ($)	Jun. 30, 2023	Dec. 31, 2022
Debt Securities, Available-for-Sale [Line Items]
Purchase Price	$ 12,391,398	$ 54,707,605
Unrealized Gains	181,839	281,342
Unrealized Losses	(287)	(8,791)
Fair Value	12,572,950	54,980,156
Commercial paper
Debt Securities, Available-for-Sale [Line Items]
Purchase Price	4,746,204	32,635,849
Unrealized Gains	157,419	277,674
Unrealized Losses	0	0
Fair Value	4,903,623	32,913,523
Corporate bonds and notes
Debt Securities, Available-for-Sale [Line Items]
Purchase Price	2,960,620	15,413,122
Unrealized Gains	24,420	3,668
Unrealized Losses	0	0
Fair Value	2,985,040	15,416,790
Government securities
Debt Securities, Available-for-Sale [Line Items]
Purchase Price	4,684,574	6,658,634
Unrealized Gains	0	0
Unrealized Losses	(287)	(8,791)
Fair Value	$ 4,684,287	$ 6,649,843

Cash Equivalents and Investme_5

Cash Equivalents and Investments in Marketable Securities - Narrative (Detail) - USD ($)	3 Months Ended			6 Months Ended
	Jun. 30, 2023	Mar. 31, 2023	Jun. 30, 2022	Jun. 30, 2023	Jun. 30, 2022
Cash and Cash Equivalents [Abstract]
Unrealized (loss) gain on investments in marketable securities	$ (28,301)	$ 318,645	$ 0	$ 290,344	$ 0
Proceeds from sale of available for sale securities				42,724,000
Debt securities, AFS, realized gain				408,000
Reclassified of accumulated other comprehensive income	208,190	$ 173,152	0	381,342	0
Other asset impairment charges	$ 0		$ 0	$ 0	$ 0

Aircraft Support Parts (Detail)

Aircraft Support Parts (Detail) - USD ($)	Jun. 30, 2023	Dec. 31, 2022
Other Industries [Abstract]
Repairables and expendables	$ 434,894	$ 1,734,292
Other support parts	0	26,978
Total aircraft support parts	$ 434,894	$ 1,761,270

Prepaid Expenses and Other Cu_3

Prepaid Expenses and Other Current Assets (Detail) - USD ($)	Jun. 30, 2023	Dec. 31, 2022
Prepaid Expense and Other Assets, Current [Abstract]
Prepaid insurance	$ 1,669,771	$ 968,721
Prepaid subscriptions	1,173,256	770,724
Other current assets	49,213	95,587
Total prepaid expenses and other current assets	$ 2,892,240	$ 1,835,032

Property, Plant and Equipment_3

Property, Plant and Equipment, Net - Summary of Property, Plant and Equipment, Net (Detail) - USD ($)	Jun. 30, 2023	Dec. 31, 2022
Aircraft [Abstract]
Aircraft	$ 188,179,561	$ 160,113,061
Less: Accumulated depreciation	(20,344,539)	(16,783,360)
Aircraft, net	167,835,022	143,329,701
Construction-in-progress—Aircraft	0	16,992,010
Other [Abstract]
Finance lease right-of-use asset	130,378	130,378
Less: Accumulated depreciation	(2,628,452)	(1,705,465)
Buildings and equipment, net	34,215,367	31,769,702
Total property, plant and equipment, net	202,050,389	192,091,413
Buildings
Other [Abstract]
Property, plant and equipment, gross	16,536,319	16,519,231
Vehicles and equipment
Other [Abstract]
Property, plant and equipment, gross	2,895,113	2,810,560
Construction-in-progress - Buildings
Other [Abstract]
Property, plant and equipment, gross	17,047,327	13,780,316
Licenses
Other [Abstract]
Property, plant and equipment, gross	$ 234,682	$ 234,682

Property, Plant and Equipment_4

Property, Plant and Equipment, Net - Narrative (Detail) - USD ($)	3 Months Ended		6 Months Ended
	Jun. 30, 2023	Jun. 30, 2022	Jun. 30, 2023	Jun. 30, 2022
Property, Plant and Equipment [Line Items]
Impairment of long-lived assets	$ 627,000	$ 0	$ 626,848	$ 0
Gain (loss) on disposal of assets	300,000		392,000
Air Transportation Equipment
Property, Plant and Equipment [Line Items]
Interest costs capitalized	429,000	89,000	822,000	142,000
Cost of Revenues
Property, Plant and Equipment [Line Items]
Depreciation	2,980,000	2,468,000	3,985,000	3,472,000
Selling, General and Administrative Expenses
Property, Plant and Equipment [Line Items]
Depreciation	$ 229,000	333,000	$ 948,000	588,000
Selling, General and Administrative Expenses | Aging Aircraft
Property, Plant and Equipment [Line Items]
Gain (loss) on disposal of assets		$ 0		$ 781,000

Goodwill and Intangible Asset_3

Goodwill and Intangible Assets, Net - Schedule of Intangible Assets (Detail) - USD ($)	Jun. 30, 2023	Dec. 31, 2022
Finite-Lived Intangible Assets [Line Items]
Gross Carrying Amount	$ 364,298	$ 364,298
Accumulated Amortization	(208,929)	(156,102)
Net Carrying Amount	$ 155,369	$ 208,196
Licenses
Finite-Lived Intangible Assets [Line Items]
Estimated Life (Years)	10 years	10 years
Gross Carrying Amount	$ 67,623	$ 67,623
Accumulated Amortization	(50,558)	(47,177)
Net Carrying Amount	$ 17,065	$ 20,446
Internal-use software
Finite-Lived Intangible Assets [Line Items]
Estimated Life (Years)	3 years	3 years
Gross Carrying Amount	$ 296,675	$ 296,675
Accumulated Amortization	(158,371)	(108,925)
Net Carrying Amount	$ 138,304	$ 187,750

Goodwill and Intangible Asset_4

Goodwill and Intangible Assets, Net - Narrative (Detail) - USD ($)	3 Months Ended		6 Months Ended
	Jun. 30, 2023	Jun. 30, 2022	Jun. 30, 2023	Jun. 30, 2022	Dec. 31, 2022
Goodwill and Intangible Assets Disclosure [Abstract]
Goodwill carrying amount	$ 2,457,937		$ 2,457,937		$ 2,457,937
Goodwill impairment loss	0	$ 0	0	$ 0
Amortization of other noncurrent assets	$ 27,000	$ 27,000	$ 53,000	$ 35,000

Other Noncurrent Assets (Detail

Other Noncurrent Assets (Detail) - USD ($)	Jun. 30, 2023	Dec. 31, 2022
Deferred Costs, Capitalized, Prepaid, and Other Assets Disclosure [Abstract]
Investment in Overwatch	$ 1,000,000	$ 1,000,000
Operating lease right-of-use asset	1,638,130	671,054
Interest rate swap	1,338,801	1,407,135
Prepaid subscriptions	3,574,764	1,246,128
Other assets	31,908	31,908
Total other noncurrent assets	$ 7,583,603	$ 4,356,225

Accrued Expenses and Other Li_3

Accrued Expenses and Other Liabilities - Schedule of Accrued Expenses and Other Liabilities (Detail) - USD ($)	Jun. 30, 2023	Dec. 31, 2022
Accounts Payable and Accrued Liabilities [Abstract]
Accrued salaries, wages, and bonuses	$ 484,340	$ 6,515,774
Finance right-of-use liability	56,012	68,310
Accrued professional fees	87,961	2,291,469
Embedded derivative of Legacy Bridger Series C Preferred Shares	0	1,039,330
Embedded derivative of Series A Preferred Stock	815,250	0
Warrant liabilities	5,329,975	0
Deferred underwriting fee payable	1,500,000	0
Freestanding derivative on Legacy Bridger Series C Preferred Shares	0	2,186,283
Accrued interest expense and other accrued liabilities	6,414,132	6,614,065
Total accrued expenses and other liabilities	14,687,670	18,715,231
Less: Current accrued expenses and other current liabilities	(7,823,154)	(18,669,572)
Long-term accrued expenses and other noncurrent liabilities	$ 6,864,516	$ 45,659

Accrued Expenses and Other Li_4

Accrued Expenses and Other Liabilities - Narrative (Detail) - USD ($)		3 Months Ended	6 Months Ended
	May 24, 2023	Jun. 30, 2023	Jun. 30, 2023	Jun. 30, 2022	Jan. 24, 2023	Dec. 31, 2022	Aug. 19, 2022
Bonuses paid in Class A Common Stock	$ 4,900,000		$ 4,927,620	$ 0
Accrued bonuses							$ 10,100,000
Debt instrument carrying amount		$ 212,694,648	$ 212,694,648			$ 213,575,262
Common stock shares authorized (in shares)		1,000,000,000	1,000,000,000			1,000,000,000
2022 Bonds
Debt instrument carrying amount							$ 160,000,000
Public Warrants
Class of warrant or right, outstanding (in shares)		17,250,000	17,250,000		17,250,000
Class of warrant or right, exercise price of warrants or rights (in dollars per share)		$ 0.20	$ 0.20		$ 11.50
Number of trading days from the closing of business combination		30 days
Redemption price per warrant (in dollars per share)		$ 0.01
Number of trading days for determining the share price		20 days
Number of consecutive trading days for determining the share price		30 days
Number of days between the end of consecutive threshold trading days and the date on which notice is sent to warrant holders for redemption		3 days
Number of trading days from the date of notification to exercise the warrants		30 days
Common stock shares authorized (in shares)		17,250,000	17,250,000
Liabilities fair value disclosure		$ 3,450,000	$ 3,450,000
Public Warrants | Common Stock
Redemption price per warrant (in dollars per share)		$ 0.10
Number of trading days for determining the share price		20 days
Number of consecutive trading days for determining the share price		30 days
Public Warrants | Minimum | Common Stock
Share price (in dollars per share)		$ 10	$ 10
Public Warrants | Maximum
Share price (in dollars per share)		18	18
Public Warrants | Maximum | Common Stock
Share price (in dollars per share)		$ 18	$ 18
Private Placement Warrants
Class of warrant or right, outstanding (in shares)		9,400,000	9,400,000		9,400,000
Class of warrant or right, exercise price of warrants or rights (in dollars per share)		$ 0.20	$ 0.20		$ 11.50
Common stock shares authorized (in shares)		9,400,000	9,400,000
Liabilities fair value disclosure		$ 1,880,000	$ 1,880,000
JCIC Public Warrants
Class of warrant or right, outstanding (in shares)					17,250,000
JCIC Private Placement Warrants
Class of warrant or right, outstanding (in shares)					9,400,000

Interest Rate Swap and Freest_3

Interest Rate Swap and Freestanding Derivative - Schedule of Interest Rate Swap Designated as a Cash Flow Hedge (Detail) - USD ($)	Jun. 30, 2023	Dec. 31, 2022
LIBOR
Derivative [Line Items]
Receive Rate	2.50%	2.50%
Interest Rate Swap
Derivative [Line Items]
Notional Amount	$ 10,788,441	$ 11,110,484
Fair Value	$ 1,338,801	$ 1,407,135
Pay Fixed	3.887%	3.887%

Interest Rate Swap and Freest_4

Interest Rate Swap and Freestanding Derivative - Narrative (Detail) - USD ($)	1 Months Ended	3 Months Ended	6 Months Ended
	Jun. 30, 2023	Jun. 30, 2023	Jun. 30, 2023	Dec. 31, 2022	Apr. 09, 2022
Derivative Instruments And Hedging Activities Disclosure [Line Items]
Fees paid	$ 1,119,000
Fee payable	1,118,000	$ 1,118,000	$ 1,118,000
Freestanding derivative on Legacy Bridger Series C Preferred Shares	$ 0	0	0	$ 2,186,283
Derivative gain (loss) on derivative		$ 0	$ (51,000)
Series C Preferred Stock
Derivative Instruments And Hedging Activities Disclosure [Line Items]
Percentage of stated value shares					5%
Redeemable Legacy Bridger Series C Preferred Shares
Derivative Instruments And Hedging Activities Disclosure [Line Items]
Preferred stock value held by related party					$ 157,894,736.84

Fair Value Measurements - Narra

Fair Value Measurements - Narrative (Detail) $ / shares in Units, $ in Thousands	6 Months Ended
	Jun. 30, 2023 USD ($) Percentage $ / shares
Public Warrants
Fair Value, Balance Sheet Grouping, Financial Statement Captions [Line Items]
Share price triggering the redemption of warrants (in dollars per share)	$ 18
Number of trading days for determining the share price	20 days
Number of consecutive trading days for determining the share price	30 days
Public and Private Placement Warrants
Fair Value, Balance Sheet Grouping, Financial Statement Captions [Line Items]
Share price triggering the redemption of warrants minimum (in dollars per share)	$ 10
Share price triggering the redemption of warrants maximum (in dollars per share)	18
Private Placement Warrants
Fair Value, Balance Sheet Grouping, Financial Statement Captions [Line Items]
Share price triggering the redemption of warrants (in dollars per share)	$ 18
Level 2 | Long Term Debt Bearing Fixed Interest Rate
Fair Value, Balance Sheet Grouping, Financial Statement Captions [Line Items]
Long term debt at fair value | $	$ 156,715
Level 2 | Long Term Debt Bearing Variable Interest Rate
Fair Value, Balance Sheet Grouping, Financial Statement Captions [Line Items]
Long term debt at fair value | $	$ 50,806
Level 3 | Embedded Derivative of Legacy Bridger Series C Preferred Shares and Series A Preferred Stock | Percentage Increase In The Interest Rate
Fair Value, Balance Sheet Grouping, Financial Statement Captions [Line Items]
Embedded derivative liability measurement input | Percentage	2

Fair Value Measurements - Summa

Fair Value Measurements - Summary of the Company's Assets and Liabilities that are Measured at Fair Value on a Recurring Basis (Detail) - USD ($)	Jun. 30, 2023	Dec. 31, 2022
Redeemable Legacy Bridger Series C Preferred Shares
Liabilities
Embedded derivative of Series A Preferred Stock		$ 1,039,000
Level 1 | Fair Value, Recurring
Assets
Total Cash and cash equivalents	$ 844,582	272,162
Restricted cash:	12,239,819	12,297,151
Investments in marketable securities	0	0
Interest rate swap	0	0
Total assets	13,084,401	12,569,313
Liabilities
Total liabilities	3,450,000	0
Level 1 | Fair Value, Recurring | Series A Preferred Stock
Liabilities
Embedded derivative of Series A Preferred Stock	0
Level 1 | Fair Value, Recurring | Redeemable Legacy Bridger Series C Preferred Shares
Liabilities
Freestanding derivative on Legacy Bridger Series C Preferred Shares		0
Embedded derivative of Series A Preferred Stock		0
Level 1 | Fair Value, Recurring | Cash
Assets
Total Cash and cash equivalents	844,582	259,522
Level 1 | Fair Value, Recurring | Money market fund
Assets
Total Cash and cash equivalents	0	12,640
Restricted cash:	9,211,360	9,284,362
Level 1 | Fair Value, Recurring | Other restricted cash
Assets
Restricted cash:	3,028,459	3,012,789
Level 1 | Fair Value, Recurring | Commercial paper
Assets
Total Cash and cash equivalents		0
Level 1 | Fair Value, Recurring | Public Warrants
Liabilities
Warrant liabilities	3,450,000
Level 1 | Fair Value, Recurring | Warrant liabilities – Private Placement Warrants
Liabilities
Warrant liabilities	0
Level 2 | Fair Value, Recurring
Assets
Total Cash and cash equivalents	0	29,890,313
Restricted cash:	0	0
Investments in marketable securities	12,572,950	54,980,156
Interest rate swap	1,338,801	1,407,135
Total assets	13,911,751	86,277,604
Liabilities
Total liabilities	1,880,000	0
Level 2 | Fair Value, Recurring | Series A Preferred Stock
Liabilities
Embedded derivative of Series A Preferred Stock	0
Level 2 | Fair Value, Recurring | Redeemable Legacy Bridger Series C Preferred Shares
Liabilities
Freestanding derivative on Legacy Bridger Series C Preferred Shares		0
Embedded derivative of Series A Preferred Stock		0
Level 2 | Fair Value, Recurring | Cash
Assets
Total Cash and cash equivalents	0	0
Level 2 | Fair Value, Recurring | Money market fund
Assets
Total Cash and cash equivalents	0	0
Restricted cash:	0	0
Level 2 | Fair Value, Recurring | Other restricted cash
Assets
Restricted cash:	0	0
Level 2 | Fair Value, Recurring | Commercial paper
Assets
Total Cash and cash equivalents		29,890,313
Level 2 | Fair Value, Recurring | Public Warrants
Liabilities
Warrant liabilities	0
Level 2 | Fair Value, Recurring | Warrant liabilities – Private Placement Warrants
Liabilities
Warrant liabilities	1,880,000
Level 3 | Fair Value, Recurring
Assets
Total Cash and cash equivalents	0	0
Restricted cash:	0	0
Investments in marketable securities	0	0
Interest rate swap	0	0
Total assets	0	0
Liabilities
Total liabilities	815,250	3,225,613
Level 3 | Fair Value, Recurring | Series A Preferred Stock
Liabilities
Embedded derivative of Series A Preferred Stock	815,250
Level 3 | Fair Value, Recurring | Redeemable Legacy Bridger Series C Preferred Shares
Liabilities
Freestanding derivative on Legacy Bridger Series C Preferred Shares		2,186,283
Embedded derivative of Series A Preferred Stock		1,039,330
Level 3 | Fair Value, Recurring | Cash
Assets
Total Cash and cash equivalents	0	0
Level 3 | Fair Value, Recurring | Money market fund
Assets
Total Cash and cash equivalents	0	0
Restricted cash:	0	0
Level 3 | Fair Value, Recurring | Other restricted cash
Assets
Restricted cash:	0	0
Level 3 | Fair Value, Recurring | Commercial paper
Assets
Total Cash and cash equivalents		$ 0
Level 3 | Fair Value, Recurring | Public Warrants
Liabilities
Warrant liabilities	0
Level 3 | Fair Value, Recurring | Warrant liabilities – Private Placement Warrants
Liabilities
Warrant liabilities	$ 0

Long-Term Debt - Summary of Lon

Long-Term Debt - Summary of Long-Term Debt (Detail) - USD ($)			3 Months Ended
		Sep. 30, 2019	Jun. 30, 2023	Dec. 31, 2022
Debt Instrument [Line Items]
Loans payable			$ 212,694,648	$ 213,575,262
Less: noncurrent debt issuance costs			(4,178,819)	(4,664,552)
Less: current debt issuance costs			(995,365)	(993,157)
Less: current portion of long-term debt, net of debt issuance costs			(2,459,654)	(2,445,594)
Long-term debt, net of debt issuance costs	[1]		205,060,810	205,471,958
Permanent loan agreement, dated August 21, 2020, greater of Prime + 1.5% or 4.75% interest rate, maturing August 21, 2035
Debt Instrument [Line Items]
Loans payable			$ 18,734,612	18,852,476
Permanent loan agreement, dated August 21, 2020, greater of Prime + 1.5% or 4.75% interest rate, maturing August 21, 2035 | Prime Rate
Debt Instrument [Line Items]
Debt instrument variable interest rate spread			1.50%
Long term debt bearing variable interest rate percentage			4.75%
Permanent loan agreement, dated October 1, 2020, greater of Prime + 1.5% or 4.75% interest rate, maturing October 1, 2035
Debt Instrument [Line Items]
Loans payable			$ 18,797,058	18,924,229
Permanent loan agreement, dated October 1, 2020, greater of Prime + 1.5% or 4.75% interest rate, maturing October 1, 2035 | Prime Rate
Debt Instrument [Line Items]
Debt instrument variable interest rate spread			1.50%
Long term debt bearing variable interest rate percentage			4.75%
Term loan agreement dated September 30, 2019, LIBOR + 2.5%, maturing March 15, 2030
Debt Instrument [Line Items]
Loans payable			$ 10,788,441	11,110,484
Term loan agreement dated September 30, 2019, LIBOR + 2.5%, maturing March 15, 2030 | LIBOR
Debt Instrument [Line Items]
Debt instrument variable interest rate spread		2.50%	2.50%
Term loan agreement dated February 3, 2020, LIBOR + 2.5%, maturing February 3, 2027
Debt Instrument [Line Items]
Loans payable			$ 4,092,000	4,371,000
Term loan agreement dated February 3, 2020, LIBOR + 2.5%, maturing February 3, 2027 | LIBOR
Debt Instrument [Line Items]
Debt instrument variable interest rate spread			2.50%
Taxable industrial revenue bonds, dated July 21, 2022, 11.5% interest rates, maturing September 1, 2027
Debt Instrument [Line Items]
Loans payable			$ 160,000,000	160,000,000
Debt instrument variable interest rate spread			11.50%
Various term loan agreements, with earliest start at September 9, 2021, 5-5.5% interest rates, latest maturation on November 17, 2027
Debt Instrument [Line Items]
Loans payable			$ 282,537	$ 317,073
Various term loan agreements, with earliest start at September 9, 2021, 5-5.5% interest rates, latest maturation on November 17, 2027 | Minimum
Debt Instrument [Line Items]
Long term debt bearing variable interest rate percentage			5%
Various term loan agreements, with earliest start at September 9, 2021, 5-5.5% interest rates, latest maturation on November 17, 2027 | Maximum
Debt Instrument [Line Items]
Long term debt bearing variable interest rate percentage			5.50%
[1]Includes related party debt of $10,000,000 for the 2022 taxable industrial revenue bond as of June 30, 2023 and December 31, 2022, respectively.

Long-Term Debt - Narrative (Det

Long-Term Debt - Narrative (Detail)

3 Months Ended

5 Months Ended

6 Months Ended

Aug. 10, 2022 USD ($)

Jul. 21, 2022 USD ($)

Apr. 21, 2022 USD ($)

Nov. 18, 2021 USD ($)

Sep. 09, 2021 USD ($)

Feb. 24, 2021 USD ($)

Oct. 01, 2020 USD ($)

Aug. 21, 2020 USD ($)

Feb. 03, 2020 USD ($)

Sep. 30, 2019

Jun. 30, 2023 USD ($)

Jun. 30, 2022 USD ($)

Dec. 31, 2022

Jun. 30, 2023 USD ($)

Jun. 30, 2022 USD ($)

Jan. 21, 2021 USD ($)

Dec. 31, 2019 USD ($)

Debt Instrument [Line Items]

Amortization of debt issuance costs

$ 245,000

$ 45,000

$ 483,526

$ 89,732

New Short Term Loan to Finance Aviation Insurance Premium

Debt Instrument [Line Items]

Debt instrument face value

$ 610,000

Long term debt term

1 year

Debt issuance costs gross

$ 0

Short term debt bearing fixed interest rate percentage

3.89%

Permanent loan agreement, dated August 21, 2020, greater of Prime + 1.5% or 4.75% interest rate, maturing August 21, 2035 | Prime Rate

Debt Instrument [Line Items]

Debt instrument variable interest rate spread

1.50%

Long term debt bearing variable interest rate percentage

4.75%

4.75%

Permanent loan agreement, dated October 1, 2020, greater of Prime + 1.5% or 4.75% interest rate, maturing October 1, 2035 | Prime Rate

Debt Instrument [Line Items]

Debt instrument variable interest rate spread

1.50%

Long term debt bearing variable interest rate percentage

4.75%

4.75%

Term loan agreement dated September 30, 2019, LIBOR + 2.5%, maturing March 15, 2030

Debt Instrument [Line Items]

Debt instrument face value

$ 12,882,000

Long term debt term

10 years

Long term debt initial period of interest only payments

6 months

Long term debt period over which principal and interest shall be repaid

10 years

Debt issuance costs gross

$ 116,000

Long term debt draw period

6 months

Long term debt period of amortization of principal

20 years

Debt service coverage ratio minimum

1.25

Term loan agreement dated September 30, 2019, LIBOR + 2.5%, maturing March 15, 2030 | Through Third Quarter of October 2024

Debt Instrument [Line Items]

Ratio of indebtedness to net capital

7

7

Term loan agreement dated September 30, 2019, LIBOR + 2.5%, maturing March 15, 2030 | Through Third Quarter of October 2025

Debt Instrument [Line Items]

Ratio of indebtedness to net capital

6

6

Term loan agreement dated September 30, 2019, LIBOR + 2.5%, maturing March 15, 2030 | After Third Quarter of October 2025

Debt Instrument [Line Items]

Ratio of indebtedness to net capital

5

5

Term loan agreement dated September 30, 2019, LIBOR + 2.5%, maturing March 15, 2030 | LIBOR

Debt Instrument [Line Items]

Debt instrument variable interest rate spread

2.50%

2.50%

Term loan agreement dated February 3, 2020, LIBOR + 2.5%, maturing February 3, 2027 | LIBOR

Debt Instrument [Line Items]

Debt instrument variable interest rate spread

2.50%

Taxable industrial revenue bonds, dated July 21, 2022, 11.5% interest rates, maturing September 1, 2027

Debt Instrument [Line Items]

Debt instrument variable interest rate spread

11.50%

Debt issuance costs gross

$ 4,224,000

Debt service coverage ratio minimum

1.25

Long term debt bearing fixed interest rate percentage

11.50%

Proceeds from other long term debt

$ 25,000,000

$ 135,000,000

Debt instrument mandatory prepayment premium percentage

3%

Debt instrument redemption price percentage

100%

Cash and minimum short term investments to be maintained

$ 8,000,000

Taxable industrial revenue bonds, dated July 21, 2022, 11.5% interest rates, maturing September 1, 2027 | Debt Instrument, Redemption, Period One

Debt Instrument [Line Items]

Debt instrument prepayment premium percentage

3%

Taxable industrial revenue bonds, dated July 21, 2022, 11.5% interest rates, maturing September 1, 2027 | Debt Instrument, Redemption, Period Two

Debt Instrument [Line Items]

Debt instrument prepayment premium percentage

2%

Taxable industrial revenue bonds, dated July 21, 2022, 11.5% interest rates, maturing September 1, 2027 | Debt Instrument, Redemption, Period Three

Debt Instrument [Line Items]

Debt instrument prepayment premium percentage

0%

Various term loan agreements, with earliest start at September 9, 2021, 5-5.5% interest rates, latest maturation on November 17, 2027 | Maximum

Debt Instrument [Line Items]

Debt instrument face value

$ 66,000

Long term debt term

6 years

Long term debt bearing variable interest rate percentage

5.50%

5.50%

Long term debt bearing fixed interest rate percentage

5.50%

Various term loan agreements, with earliest start at September 9, 2021, 5-5.5% interest rates, latest maturation on November 17, 2027 | Minimum

Debt Instrument [Line Items]

Debt instrument face value

$ 29,000

Long term debt term

5 years

Long term debt bearing variable interest rate percentage

5%

5%

Long term debt bearing fixed interest rate percentage

5%

Various term loan agreements beginning with April 21, 2022

Debt Instrument [Line Items]

Long term debt term

5 years

Long term debt bearing fixed interest rate percentage

4.80%

Various term loan agreements beginning with April 21, 2022 | Maximum

Debt Instrument [Line Items]

Debt instrument face value

$ 72,000

Various term loan agreements beginning with April 21, 2022 | Minimum

Debt Instrument [Line Items]

Debt instrument face value

$ 65,000

Taxable industrial development revenue bonds 2021

Debt Instrument [Line Items]

Debt instrument face value

$ 160,000,000

Long term debt term

15 years

Long term debt initial period of interest only payments

2 years

Debt issuance costs gross

$ 570,000

Proceeds from miscellaneous debt

$ 7,330,000

Long term debt bearing fixed interest rate percentage

6.50%

Gain loss on extinguishment of debt

$ 845,000

Live Oak Bank | Permanent loan agreement, dated August 21, 2020, greater of Prime + 1.5% or 4.75% interest rate, maturing August 21, 2035

Debt Instrument [Line Items]

Ratio of indebtedness to net capital

5

Live Oak Bank | Permanent loan agreement, dated August 21, 2020, greater of Prime + 1.5% or 4.75% interest rate, maturing August 21, 2035 | Prime Rate

Debt Instrument [Line Items]

Debt instrument face value

$ 19,000,000

Long term debt term

15 years

Long term debt initial period of interest only payments

2 years

Long term debt period over which principal and interest shall be repaid

13 years

Debt instrument variable interest rate spread

1.50%

Long term debt bearing variable interest rate percentage

4.75%

Debt issuance costs gross

$ 951,000

Ratio of net cash flow to interest and service fees minimum

1.25

Live Oak Bank | Permanent loan agreement, dated October 1, 2020, greater of Prime + 1.5% or 4.75% interest rate, maturing October 1, 2035

Debt Instrument [Line Items]

Ratio of indebtedness to net capital

5

Live Oak Bank | Permanent loan agreement, dated October 1, 2020, greater of Prime + 1.5% or 4.75% interest rate, maturing October 1, 2035 | Prime Rate

Debt Instrument [Line Items]

Debt instrument face value

$ 19,000,000

Long term debt term

15 years

Long term debt initial period of interest only payments

2 years

Long term debt period over which principal and interest shall be repaid

13 years

Debt instrument variable interest rate spread

1.50%

Long term debt bearing variable interest rate percentage

4.75%

Debt issuance costs gross

$ 877,000

Ratio of net cash flow to interest and service fees minimum

1.25

RMB | Term loan agreement dated February 3, 2020, LIBOR + 2.5%, maturing February 3, 2027

Debt Instrument [Line Items]

Debt instrument face value

$ 5,580,000

Long term debt term

7 years

Long term debt initial period of interest only payments

8 months

Long term debt period over which principal and interest shall be repaid

76 months

Debt issuance costs gross

$ 86,000

Long term debt draw period

60 days

Long term debt period of amortization of principal

10 years

RMB | Term loan agreement dated February 3, 2020, LIBOR + 2.5%, maturing February 3, 2027 | LIBOR

Debt Instrument [Line Items]

Debt instrument variable interest rate spread

2.50%

Commitments and Contingencies -

Commitments and Contingencies - Narrative (Detail) - USD ($) $ in Thousands	3 Months Ended	6 Months Ended
	Jun. 30, 2023	Jun. 30, 2023	Dec. 31, 2022
Viking | Aircraft Purchase Agreement
Contractual Obligation Fiscal Year Maturity Schedule [Line Items]
Payments to acquire machinery and equipment		$ 9,098
Un-invoiced commitments purchase obligation			$ 18,196
Sievert Construction, Inc | Hangar
Contractual Obligation Fiscal Year Maturity Schedule [Line Items]
Payments to acquire machinery and equipment	$ 1,567	1,926
Un-invoiced commitments purchase obligation	$ 759	$ 759	$ 3,756

Commitments and Contingencies_2

Commitments and Contingencies - Summary of Future Payments Related to Construction of the Hangar (Detail) - Hangar	Jun. 30, 2023 USD ($)
Contractual Obligation Fiscal Year Maturity Schedule [Line Items]
Remainder of 2023	$ 758,960
2024	0
2025	0
2026	0
2027	0
Thereafter	0
Total	$ 758,960

Collaborations (Detail)

Collaborations (Detail) - Collaborative Arrangement - USD ($)		3 Months Ended		6 Months Ended
	Feb. 22, 2022	Jun. 30, 2023	Jun. 30, 2022	Jun. 30, 2023	Jun. 30, 2022
Collaborative Arrangement and Arrangement Other than Collaborative [Line Items]
Share of revenue percentage	7.50%
Purchases of imaging systems		$ 0	$ 145,000	$ 0	$ 577,000
Engineering services		$ 15,000		$ 26,000

Stock-Based Compensation - Narr

Stock-Based Compensation - Narrative (Detail) - USD ($) $ in Thousands			3 Months Ended		6 Months Ended		12 Months Ended
	Apr. 13, 2023	Jan. 24, 2023	Jun. 30, 2023	Jun. 30, 2022	Jun. 30, 2023	Jun. 30, 2022	Dec. 31, 2022	Dec. 31, 2021
Incentive Units | Selling, General and Administrative Expenses
Share-Based Compensation Arrangement by Share-Based Payment Award [Line Items]
Share-based payment arrangement, expense			$ 2	$ 2	$ 5	$ 5
Incentive Units | Time-Vesting Incentive Units
Share-Based Compensation Arrangement by Share-Based Payment Award [Line Items]
Incentive Units vesting percentage							80%	80%
Award vesting period							4 years	4 years
Cost not yet recognized, amount			22		$ 22		$ 27
Granted (in shares)					0		0
Vested (in shares)					0		80,808
Incentive Units | Exit-Vesting Incentive Units
Share-Based Compensation Arrangement by Share-Based Payment Award [Line Items]
Incentive Units vesting percentage							20%	20%
Cost not yet recognized, amount			9		$ 9		$ 9
Granted (in shares)					0		0
Vested (in shares)					0		0
Unvested Restricted Stock Units
Share-Based Compensation Arrangement by Share-Based Payment Award [Line Items]
Cost not yet recognized, amount			$ 42,285		$ 42,285
Granted (in shares)		6,581,496
Fair value of vested instruments					21,603
Weighted average remaining contractual terms			1 year 6 months 7 days
Unvested Restricted Stock Units | Minimum
Share-Based Compensation Arrangement by Share-Based Payment Award [Line Items]
Award vesting period	1 year	3 years
Unvested Restricted Stock Units | Maximum
Share-Based Compensation Arrangement by Share-Based Payment Award [Line Items]
Award vesting period	6 years	6 years
Unvested Restricted Stock Units | Selling, General and Administrative Expenses
Share-Based Compensation Arrangement by Share-Based Payment Award [Line Items]
Share-based payment arrangement, expense			$ 6,449		$ 32,046
Unvested Restricted Stock Units | Share-Based Payment Arrangement, Tranche One
Share-Based Compensation Arrangement by Share-Based Payment Award [Line Items]
Vested (in shares)		2,400,354
Unvested Restricted Stock Units | Share-Based Payment Arrangement, Tranche Two
Share-Based Compensation Arrangement by Share-Based Payment Award [Line Items]
Vested (in shares)		4,181,142

Stock-Based Compensation - Summ

Stock-Based Compensation - Summary of Weighted-Average Assumptions (Detail) - Valuation Technique, Option Pricing Model	12 Months Ended
	Dec. 31, 2021
Share-Based Compensation Arrangement by Share-Based Payment Award [Line Items]
Dividend yield (%)	0%
Expected volatility (%)	46.50%
Risk-free interest rate (%)	1.26%
Term (in years)	5 years
Discount for lack of marketability (%)	30%

Stock-Based Compensation - Su_2

Stock-Based Compensation - Summary of Incentive Unit Activity for the Period (Detail) - Incentive Units - $ / shares	6 Months Ended	12 Months Ended
	Jun. 30, 2023	Dec. 31, 2022
Time-Vesting Incentive Units
Share-Based Compensation Arrangement by Share-Based Payment Award, Equity Instruments Other than Options, Nonvested, Number of Shares [Roll Forward]
Beginning balance (in shares)	161,616	242,424
Granted (in shares)	0	0
Vested (in shares)	0	80,808
Forfeited (in shares)	0	0
Ending balance (in shares)	161,616	161,616
Share-Based Compensation Arrangement by Share-Based Payment Award, Equity Instruments Other than Options, Nonvested, Weighted Average Grant Date Fair Value [Abstract]
Beginning balance (in dollars per share)	$ 0.17	$ 0.15
Granted (in dollars per share)	0	0
Vested (in dollars per share)	0	0.11
Forfeited (in dollars per share)	0	0
Ending balance (in dollars per share)	$ 0.17	$ 0.17
Exit-Vesting Incentive Units
Share-Based Compensation Arrangement by Share-Based Payment Award, Equity Instruments Other than Options, Nonvested, Number of Shares [Roll Forward]
Beginning balance (in shares)	80,808	80,808
Granted (in shares)	0	0
Vested (in shares)	0	0
Forfeited (in shares)	0	0
Ending balance (in shares)	80,808	80,808
Share-Based Compensation Arrangement by Share-Based Payment Award, Equity Instruments Other than Options, Nonvested, Weighted Average Grant Date Fair Value [Abstract]
Beginning balance (in dollars per share)	$ 0.11	$ 0.11
Granted (in dollars per share)	0	0
Vested (in dollars per share)	0	0
Forfeited (in dollars per share)	0	0
Ending balance (in dollars per share)	$ 0.11	$ 0.11

Stock-Based Compensation - Su_3

Stock-Based Compensation - Summary of Restricted Stock Unit Activity for the Period (Detail) - $ / shares		3 Months Ended	6 Months Ended
	Apr. 13, 2023	Jun. 30, 2023	Jun. 30, 2023
Management Awards
Share-Based Compensation Arrangement by Share-Based Payment Award, Equity Instruments Other than Options, Nonvested, Number of Shares [Roll Forward]
Beginning balance (in shares)			0
Granted (in shares)		6,581,496
Forfeited (in shares)		0
Vested (in shares)		(2,400,354)
Ending balance (in shares)		4,181,142	4,181,142
Share-Based Compensation Arrangement by Share-Based Payment Award, Equity Instruments Other than Options, Nonvested, Weighted Average Grant Date Fair Value [Abstract]
Beginning balance (in dollars per share)			$ 0
Granted (in dollars per share)		$ 9.76
Forfeited (in dollars per share)		0
Vested (in dollars per share)		9
Ending balance (in dollars per share)		$ 10.19	$ 10.19
Employee Awards
Share-Based Compensation Arrangement by Share-Based Payment Award, Equity Instruments Other than Options, Nonvested, Number of Shares [Roll Forward]
Beginning balance (in shares)			0
Granted (in shares)	2,234,750
Forfeited (in shares)		0
Vested (in shares)		0
Ending balance (in shares)		2,234,750	2,234,750
Share-Based Compensation Arrangement by Share-Based Payment Award, Equity Instruments Other than Options, Nonvested, Weighted Average Grant Date Fair Value [Abstract]
Beginning balance (in dollars per share)			$ 0
Granted (in dollars per share)		$ 4.56
Forfeited (in dollars per share)		0
Vested (in dollars per share)		0
Ending balance (in dollars per share)		$ 4.56	$ 4.56

Related Party Transactions - Na

Related Party Transactions - Narrative (Detail) - USD ($)			1 Months Ended	3 Months Ended				6 Months Ended
	Aug. 10, 2022	Jul. 21, 2022	Aug. 10, 2022	Jun. 30, 2023		Jun. 30, 2022	[1]	Jun. 30, 2023	Jun. 30, 2022
Related Party Transaction [Line Items]
Revenues				$ 11,615,280	[1]	$ 12,753,671		$ 11,980,653	$ 12,822,963
Related Party
Related Party Transaction [Line Items]
Revenues				112,210				433,454
Accounts receivable				427,454				427,454
Related Party | 2022 Bonds
Related Party Transaction [Line Items]
Proceeds from debt	$ 25,000,000	$ 135,000,000
Proceeds from related party debt			$ 10,000,000
Interest paid				0				575,000
Interest expense, debt				$ 279,000				$ 563,000
[1]Includes related party revenues of $112,210 and $433,454 for the three and six months ended June 30, 2023, respectively.

Mezzanine Equity - Narrative (D

Mezzanine Equity - Narrative (Detail) - USD ($)			3 Months Ended		6 Months Ended
	Jan. 24, 2023	Apr. 25, 2022	Jun. 30, 2023	Jun. 30, 2022	Jun. 30, 2023	Jun. 30, 2022	Mar. 15, 2023	Dec. 31, 2022	Apr. 09, 2022
Temporary Equity [Line Items]
Preferred stock, convertible, down round feature, decrease in net income to common shareholder, amount			$ 0	$ 0	$ 48,300,000	$ 0
Redeemable Legacy Bridger Series C Preferred Shares
Temporary Equity [Line Items]
Temporary equity shares authorized (in shares)		315,789.473684						315,789.473684
Temporary equity shares issued (in shares)		315,789.473684						315,789.473684
Proceeds from issuance of redeemable preferred stock		$ 288,516,000
Payments of stock issuance costs		$ 11,484,000
Temporary equity accrued interest								$ 15,344,000
Redemption value								489,022,000
Temporary equity multiplier	50%
Per share conversion price of preferred stock (in dollars per share)			$ 12.929104		$ 12.929104
Temporary equity redemption trigger percentage of change in ownership interest					50%
Temporary equity percentage of annual increase of interest rate					2%
Fair value as of the balance sheet date of the embedded derivative								$ 1,039,000
Series A Preferred Stock
Temporary Equity [Line Items]
Temporary equity shares issued (in shares)			315,789.473684		315,789.473684
Temporary equity accrued interest			$ 10,080,000		$ 10,080,000
Redemption value	$ 332,659,000		$ 342,739,000		$ 342,739,000
Temporary equity multiplier	50%
Per share conversion price of preferred stock (in dollars per share)			$ 11		$ 11
Temporary equity redemption trigger percentage of change in ownership interest					50%
Fair value as of the balance sheet date of the embedded derivative			$ 815,000		$ 815,000
Temporary equity dividends	$ 156,363,000
First Year | Before Qualified Public Offering | Redeemable Legacy Bridger Series C Preferred Shares
Temporary Equity [Line Items]
Temporary equity interest rate					7%
Second Year | Before Qualified Public Offering | Redeemable Legacy Bridger Series C Preferred Shares
Temporary Equity [Line Items]
Temporary equity interest rate					9%
Thereafter | Before Qualified Public Offering | Redeemable Legacy Bridger Series C Preferred Shares
Temporary Equity [Line Items]
Temporary equity interest rate					11%
Thereafter | After Qualified Public Offering | Redeemable Legacy Bridger Series C Preferred Shares
Temporary Equity [Line Items]
Temporary equity interest rate					11%
First 6 Years | After Qualified Public Offering | Redeemable Legacy Bridger Series C Preferred Shares
Temporary Equity [Line Items]
Temporary equity interest rate					7%
Seventh Year | After Qualified Public Offering | Redeemable Legacy Bridger Series C Preferred Shares
Temporary Equity [Line Items]
Temporary equity interest rate					9%
Conversion of Legacy Bridger Series C Preferred Stock to Series A Preferred Stock
Temporary Equity [Line Items]
Conversion of stock, shares converted (in shares)	315,789.473684
Conversion of stock, shares issued (in shares)	315,789.473684
Conversion from Series A Preferred Stock to Common Stock
Temporary Equity [Line Items]
Conversion of stock, shares issued (in shares)					31,158,962
Freestanding Derivative | Redeemable Legacy Bridger Series C Preferred Shares
Temporary Equity [Line Items]
Percentage of excess hold fee									5%
Minimum preferred stock ownership holding							$ 157,894,736.84
Minimum | Series A Preferred Stock
Temporary Equity [Line Items]
Per share conversion price of preferred stock (in dollars per share)			$ 12.9		$ 12.9
Maximum | Series A Preferred Stock
Temporary Equity [Line Items]
Per share conversion price of preferred stock (in dollars per share)			$ 11		$ 11

Mezzanine Equity - Summary of C

Mezzanine Equity - Summary of Class A Shares of Common Stock Issuable Upon Conversion (Detail) - USD ($)	6 Months Ended	12 Months Ended
	Jun. 30, 2023	Dec. 31, 2022	Apr. 25, 2022
Redeemable Series A Preferred Stock
Temporary Equity [Line Items]
Issued as of the closing date (in shares)	315,789.473684
Issued as of the Closing Date	$ 332,658,947
Adjustment to maximum redemption value (in shares)	0
Adjustment to maximum redemption value	$ 10,080,022
Temporary equity carrying amount (in shares)	315,789.473684
Temporary equity carrying amount	$ 342,738,969	$ 0
Redeemable Legacy Bridger Series C Preferred Shares
Temporary Equity [Line Items]
Issuance of Legacy Bridger Series C Preferred shares (in shares)		315,789.473684
Issuance of Legacy Bridger Series C Preferred Shares		$ 288,332,735
Adjustment to maximum redemption value (in shares)		0
Adjustment to maximum redemption value		$ 202,688,810
Temporary equity carrying amount (in shares)		315,789.473684	315,789.473684
Temporary equity carrying amount	$ 0	$ 489,021,545

Mandatorily Redeemable Prefer_2

Mandatorily Redeemable Preferred Shares (Detail) - USD ($)	Aug. 10, 2022	Jul. 21, 2022	Apr. 25, 2022	Jun. 30, 2023	Dec. 31, 2022	Jun. 30, 2022	Dec. 31, 2021
Financial Instruments Subject to Mandatory Redemption by Settlement Terms [Line Items]
Gain (loss) on redemption of preferred shares			$ 34,622,000
Equity modifications measured based on fair value option, change in fair value				$ 45,609,000
Legacy Bridger Series B Preferred Shares
Financial Instruments Subject to Mandatory Redemption by Settlement Terms [Line Items]
Preferred stock shares issued (in shares)							60,000,000
Preferred stock per share (in dollars per share)							$ 1
Mandatorily redeemable preferred shares accrued interest rate							17.50%
Percentage of company's voting stock or asset						50%
Preferred stock, shares outstanding (in shares)			60,000,000	0	0		60,000,000
Preferred stock redemption amount			$ 9,999,000
Preferred stock value outstanding			69,999,000
Legacy Bridger Series B Preferred Shares | Shares Redeemed
Financial Instruments Subject to Mandatory Redemption by Settlement Terms [Line Items]
Mandatorily redeemable preferred shares accrued interest rate						17.50%
Legacy Bridger Series B Preferred Shares | Shares Not Redeemed
Financial Instruments Subject to Mandatory Redemption by Settlement Terms [Line Items]
Mandatorily redeemable preferred shares accrued interest rate						21.50%
Legacy Bridger Series A1 Preferred Stock
Financial Instruments Subject to Mandatory Redemption by Settlement Terms [Line Items]
Stock redeemed called during period value		$ 136,250,000	100,000,000
Equity modifications measured based on fair value option recorded amount			132,331,000
Gain (loss) on extinguishment of equity modification amount at fair value			0
Equity modifications increase accrued interest			3,919,000
Legacy Bridger Series A2 Preferred Stock
Financial Instruments Subject to Mandatory Redemption by Settlement Terms [Line Items]
Stock redeemed called during period value	$ 136,250,000		100,000,000
Equity modifications measured based on fair value option recorded amount			132,331,000
Gain (loss) on extinguishment of equity modification amount at fair value			0
Equity modifications increase accrued interest			$ 3,919,000
Legacy Bridger Series A Preferred Shares
Financial Instruments Subject to Mandatory Redemption by Settlement Terms [Line Items]
Preferred stock, shares outstanding (in shares)				0	0
Temporary equity shares authorized (in shares)							10,500,000
Temporary equity par value (in dollars per share)							$ 0.001
Temporary equity carrying amount							$ 105,000,000
Temporary equity stock redeemed during the period shares (in shares)		6,055,556	4,444,444
Percentage of preferred stock accrued interest			12%
Percentage of sale of businesses representing the voting stock			50%
Preferred stock redemption multiplier			2.25

Income Taxes (Detail)

Income Taxes (Detail)	3 Months Ended	6 Months Ended
	Jun. 30, 2023	Jun. 30, 2023
Income Tax Disclosure [Abstract]
Effective tax rate	0%	0%

Net (Loss) Income Per Share - S

Net (Loss) Income Per Share - Schedule of Company's Basic and Diluted Earnings (Loss) Per Share (Detail) - USD ($)	3 Months Ended				6 Months Ended		9 Months Ended	12 Months Ended
	Jun. 30, 2023	Mar. 31, 2023	Jun. 30, 2022	Mar. 31, 2022	Jun. 30, 2023	Jun. 30, 2022	Sep. 30, 2022	Dec. 31, 2022
Numerator—basic and diluted
Net loss	$ (19,021,602)	$ (44,684,938)	$ (4,562,875)	$ (14,873,009)	$ (63,706,540)	$ (19,435,884)	$ (25,058,398)	$ (42,124,668)
Series A Preferred Stock—adjustment for deemed dividend upon Closing	0		0		(48,300,000)	0
Legacy Bridger Series A Preferred Shares adjustment for redemption, extinguishment and revaluation	0		(81,323,569)		0	(85,663,336)
Legacy Bridger Series C Preferred Shares adjustment to maximum redemption value	0		(191,240,782)		0	(191,240,782)
Series A Preferred Stock—adjustment to eliminate 50% multiplier	0		0		156,362,598	0
Series A Preferred Stock—adjustment to maximum redemptions value	(5,805,582)		0		(10,080,022)	0
Net (loss) income attributable to Common stockholders – basic	(24,827,184)		(277,127,226)		34,276,036	(296,340,002)	(307,605,853)	(330,476,814)
Net loss attributable to common shareholders – diluted	$ (24,827,184)		$ (277,127,226)		$ 34,276,036	$ (296,340,002)	$ (307,605,853)	$ (330,476,814)
Denominator—basic
Weighted average Common Stock outstanding—Legacy Bridger shareholders (in shares)	38,848,420		38,770,646		38,848,420	38,770,646
Weighted average Common Stock outstanding—Public shareholders (in shares)	2,084,357		0		1,819,494	0
Weighted average Common Stock outstanding—Sponsor and independent directors of JCIC (in shares)	1,748,189		0		1,526,043	0
Weighted average vested restricted stock units outstanding (in shares)	2,400,354		0		2,095,337	0
Weighted average Class A Common Stock outstanding - bonus paid to executives (in shares)	307,572		0		154,636	0
Weighted average Common Stock outstanding—basic (in shares)	45,388,892		38,770,646		44,443,930	38,770,646
Denominator—diluted
Weighted average Common Stock outstanding – basic (in shares)	45,388,892		38,770,646		44,443,930	38,770,646
Weighted average effect of dilutive securities:
Series A Preferred Stock (in shares)	0		0		31,158,962	0
Sponsor Earnout Shares (in shares)	0		0		746,353	0
Weighted average Common Stock outstanding – diluted (in shares)	45,388,892		38,770,646		77,199,129	38,770,646
Basic and diluted net (loss) income per share
Net (loss) income per common stock – basic (in dollars per share)	$ (0.55)		$ (7.15)		$ 0.77	$ (7.64)	$ (7.64)	$ (8.20)
Net (loss) income per common stock – diluted (in dollars per share)	$ (0.55)		$ (7.15)		$ 0.44	$ (7.64)	$ (7.64)	$ (8.20)
Unvested Restricted Stock Units
Weighted average effect of dilutive securities:
Unvested Legacy Bridger Incentive Units (in shares)	0		0		612,940	0
Legacy Bridger Incentive Units
Weighted average effect of dilutive securities:
Unvested Legacy Bridger Incentive Units (in shares)	0		0		236,944	0

Net (Loss) Income Per Share -_2

Net (Loss) Income Per Share - Schedule of Potentially Diluted Common Shares that were Excluded from the Diluted Net Loss Per Share (Detail) - shares	3 Months Ended		6 Months Ended
	Jun. 30, 2023	Jun. 30, 2022	Jun. 30, 2023	Jun. 30, 2022
Series A Preferred Stock
Antidilutive Securities Excluded from Computation of Earnings Per Share [Line Items]
Shares excluded from diluted net (loss) income per share (in shares)	315,789,000	0	0	0
Redeemable Legacy Bridger Series C Preferred Shares
Antidilutive Securities Excluded from Computation of Earnings Per Share [Line Items]
Shares excluded from diluted net (loss) income per share (in shares)	0	315,789,000	0	315,789,000
Unvested Restricted Stock Units
Antidilutive Securities Excluded from Computation of Earnings Per Share [Line Items]
Shares excluded from diluted net (loss) income per share (in shares)	6,400,892,000	0	0	0
Warrants | Public Warrants
Antidilutive Securities Excluded from Computation of Earnings Per Share [Line Items]
Shares excluded from diluted net (loss) income per share (in shares)	17,250,000,000	0	17,250,000,000	0
Warrants | Private Placement Warrants
Antidilutive Securities Excluded from Computation of Earnings Per Share [Line Items]
Shares excluded from diluted net (loss) income per share (in shares)	9,400,000,000	0	9,400,000,000	0
Unvested Legacy Bridger Incentive Units
Antidilutive Securities Excluded from Computation of Earnings Per Share [Line Items]
Shares excluded from diluted net (loss) income per share (in shares)	233,324,000	323,232,000	0	323,232,000
Sponsor Earnout Shares
Antidilutive Securities Excluded from Computation of Earnings Per Share [Line Items]
Shares excluded from diluted net (loss) income per share (in shares)	855,000,000	0	0	0

Stockholders' Deficit (Detail)

Stockholders' Deficit (Detail)		6 Months Ended	12 Months Ended
	Jan. 24, 2023 shares	Jun. 30, 2023 designee shares	Dec. 31, 2022 shares	Dec. 31, 2021 shares
Class of Stock [Line Items]
Common stock shares issued (in shares)		44,505,944	39,081,744
Common stock, shares, outstanding (in shares)	43,769,290	44,505,944	39,081,744
Legacy Bridger Common Shareholders
Class of Stock [Line Items]
Temporary equity shares outstanding (in shares)	233,323
JCIC Sponsor
Class of Stock [Line Items]
Temporary equity shares outstanding (in shares)	855,000
Common Class A
Class of Stock [Line Items]
Common stock voting rights		one vote
Stock issued during period (in shares)	43,769,290
Number of designees | designee		3
Common Class A | Legacy Bridger Common Shareholders
Class of Stock [Line Items]
Stock issued during period (in shares)	39,081,744
Common Class A | Public Shareholders
Class of Stock [Line Items]
Stock issued during period (in shares)	2,084,357
Common Class A | JCIC Sponsor and Independent Directors of JCIC
Class of Stock [Line Items]
Stock issued during period (in shares)	2,603,189
Common Class A | Legacy Bridger Common Shares
Class of Stock [Line Items]
Common stock shares issued (in shares)			30,000,000
Common stock, shares, outstanding (in shares)			30,000,000
Common stock voting rights			one vote
Common Class B
Class of Stock [Line Items]
Number of designees | designee		2
Common Class B | Legacy Bridger Common Shares
Class of Stock [Line Items]
Common stock shares issued (in shares)			9,756,130	9,756,130
Common stock, shares, outstanding (in shares)			9,756,130	9,756,130
Common stock voting rights			one vote	one vote
Percentage of common shares outstanding		10%
Common Class C | Legacy Bridger Common Shares
Class of Stock [Line Items]
Common stock shares issued (in shares)			243,871
Common stock, shares, outstanding (in shares)			243,871
Common Class D | Legacy Bridger Common Shares
Class of Stock [Line Items]
Common stock shares issued (in shares)			606,061
Common stock, shares, outstanding (in shares)			606,061

Revision of Previously Issued_3

Revision of Previously Issued Financial Statements - Balance Sheets (Detail) - USD ($)	Jun. 30, 2023	Mar. 31, 2023	Dec. 31, 2022	Sep. 30, 2022	Jun. 30, 2022	Mar. 31, 2022	Dec. 31, 2021
ASSETS
Total assets	$ 253,435,635		$ 305,978,901	$ 320,554,139	$ 309,603,293
Current liabilities:
Accrued expenses and other current liabilities	7,823,154		18,669,572	14,479,849	12,542,991
Total current liabilities	16,873,868		24,307,004	21,596,285	34,391,210
Total liabilities	230,249,105		230,579,294	228,133,082	212,020,999
STOCKHOLDERS’ DEFICIT
Accumulated deficit	(400,054,307)		(415,304,343)	(392,431,689)	(381,168,067)
Total members' deficit	(319,552,439)	$ (306,068,633)	(413,621,938)	(391,036,037)	(380,166,639)	$ (103,351,313)	$ (84,815,189)
Total liabilities, mezzanine equity and members' deficit	$ 253,435,635		305,978,901	320,554,139	309,603,293
Series C Preferred Stock
STOCKHOLDERS’ DEFICIT
Preferred stock			489,021,545	483,385,214	475,558,309
As Previously Reported
ASSETS
Total assets			305,978,901	320,554,139	309,603,293
Current liabilities:
Accrued expenses and other current liabilities			16,483,289	12,355,584	10,359,417
Total current liabilities			22,120,721	19,472,020	32,207,636
Total liabilities			228,393,011	226,008,817	209,837,425
STOCKHOLDERS’ DEFICIT
Accumulated deficit			(413,118,060)	(390,307,424)	(378,984,493)
Total members' deficit			(411,435,655)	(388,839,892)	(377,976,015)
Total liabilities, mezzanine equity and members' deficit			305,978,901	320,554,139	309,603,293
As Previously Reported | Series C Preferred Stock
STOCKHOLDERS’ DEFICIT
Preferred stock			489,021,545	483,385,214	477,741,883
Impact of Revision
ASSETS
Total assets			0	0	0
Current liabilities:
Accrued expenses and other current liabilities			2,186,283	2,124,265	2,183,574
Total current liabilities			2,186,283	2,124,265	2,183,574
Total liabilities			2,186,283	2,124,265	2,183,574
STOCKHOLDERS’ DEFICIT
Accumulated deficit			(2,186,283)	(2,124,265)	(2,183,574)
Total members' deficit			(2,186,283)	(2,124,265)	(2,183,574)
Total liabilities, mezzanine equity and members' deficit			0	0	0
Impact of Revision | Series C Preferred Stock
STOCKHOLDERS’ DEFICIT
Preferred stock			$ 0	$ 0	$ 0

Revision of Previously Issued_4

Revision of Previously Issued Financial Statements - Statements of Operations (Detail) - USD ($)	3 Months Ended						6 Months Ended		9 Months Ended	12 Months Ended
	Jun. 30, 2023		Mar. 31, 2023	Jun. 30, 2022		Mar. 31, 2022	Jun. 30, 2023	Jun. 30, 2022	Sep. 30, 2022	Dec. 31, 2022
Error Corrections and Prior Period Adjustments Restatement [Line Items]
Interest expense	$ (5,540,867)	[1]		$ (2,293,682)	[1]		$ (11,205,412)	$ (6,008,228)	$ (12,993,129)	$ (20,019,886)
Net loss	(19,021,602)		$ (44,684,938)	(4,562,875)		$ (14,873,009)	(63,706,540)	(19,435,884)	(25,058,398)	(42,124,668)
Legacy Bridger Series C Preferred Shares adjustment for maximum redemption value	(5,805,582)		$ (4,274,439)						196,884,119	(202,688,810)
Net loss attributable to common shareholders – basic	(24,827,184)			(277,127,226)			34,276,036	(296,340,002)	(307,605,853)	(330,476,814)
Net loss attributable to common shareholders – diluted	$ (24,827,184)			$ (277,127,226)			$ 34,276,036	$ (296,340,002)	$ (307,605,853)	$ (330,476,814)
Net loss per share attributable to common shareholders – basic	$ (0.55)			$ (7.15)			$ 0.77	$ (7.64)	$ (7.64)	$ (8.20)
Net loss per share attributable to common shareholders – diluted	$ (0.55)			$ (7.15)			$ 0.44	$ (7.64)	$ (7.64)	$ (8.20)
Series C Preferred Stock
Error Corrections and Prior Period Adjustments Restatement [Line Items]
Legacy Bridger Series C Preferred Shares adjustment for maximum redemption value								$ 191,240,782
As Previously Reported
Error Corrections and Prior Period Adjustments Restatement [Line Items]
Interest expense									$ (13,052,438)	$ (20,017,177)
Net loss								(19,435,884)	(25,117,707)	(42,121,959)
Legacy Bridger Series C Preferred Shares adjustment for maximum redemption value									194,700,545	(200,505,236)
Net loss attributable to common shareholders – basic								(294,156,428)	(305,481,588)	(328,290,531)
Net loss attributable to common shareholders – diluted								$ (294,156,428)	$ (305,481,588)	$ (328,290,531)
Net loss per share attributable to common shareholders – basic								$ (7.30)	$ (7.58)	$ (8.15)
Net loss per share attributable to common shareholders – diluted								$ (7.30)	$ (7.58)	$ (8.15)
As Previously Reported | Series C Preferred Stock
Error Corrections and Prior Period Adjustments Restatement [Line Items]
Legacy Bridger Series C Preferred Shares adjustment for maximum redemption value								$ 189,057,208
Impact of Revision
Error Corrections and Prior Period Adjustments Restatement [Line Items]
Interest expense									$ 59,309	$ (2,709)
Net loss								0	59,309	(2,709)
Legacy Bridger Series C Preferred Shares adjustment for maximum redemption value									2,183,574	(2,183,574)
Net loss attributable to common shareholders – basic								(2,183,574)	(2,124,265)	(2,186,283)
Net loss attributable to common shareholders – diluted								$ (2,183,574)	$ (2,124,265)	$ (2,186,283)
Net loss per share attributable to common shareholders – basic								$ (0.06)	$ (0.06)	$ (0.05)
Net loss per share attributable to common shareholders – diluted								$ (0.06)	$ (0.06)	$ (0.05)
Impact of Revision | Series C Preferred Stock
Error Corrections and Prior Period Adjustments Restatement [Line Items]
Legacy Bridger Series C Preferred Shares adjustment for maximum redemption value								$ 2,183,574
[1]Includes related party interest for the 2022 taxable industrial revenue bond of approximately $279,000 and $563,000 for the three and six months ended June 30, 2023, respectively.

Revision of Previously Issued_5

Revision of Previously Issued Financial Statements - Statements of Members' Equity (Detail) - USD ($)	3 Months Ended				6 Months Ended		9 Months Ended	12 Months Ended
	Jun. 30, 2023	Mar. 31, 2023	Jun. 30, 2022	Mar. 31, 2022	Jun. 30, 2023	Jun. 30, 2022	Sep. 30, 2022	Dec. 31, 2022
Statements of Members' Equity:
Net loss	$ (19,021,602)	$ (44,684,938)	$ (4,562,875)	$ (14,873,009)	$ (63,706,540)	$ (19,435,884)	$ (25,058,398)	$ (42,124,668)
Accumulated deficit	(400,054,307)		(381,168,067)		(400,054,307)	(381,168,067)	(392,431,689)	(415,304,343)
Accumulated other comprehensive income	$ 1,519,571		1,008,478		$ 1,519,571	1,008,478		1,678,497
Total members’ deficit			(380,159,589)			(380,159,589)	(390,964,157)	(413,621,938)
Series C Preferred Stock
Statements of Members' Equity:
Legacy Bridger Series C Preferred Shares adjustment for maximum redemption value						(191,240,782)	(196,884,119)	(202,688,810)
As Previously Reported
Statements of Members' Equity:
Net loss						(19,435,884)	(25,117,707)	(42,121,959)
Accumulated deficit			(378,984,493)			(378,984,493)	(390,307,424)	(413,118,060)
Accumulated other comprehensive income			1,008,478			1,008,478		1,678,497
Total members’ deficit			(377,976,015)			(377,976,015)	(388,839,892)	(411,435,655)
As Previously Reported | Series C Preferred Stock
Statements of Members' Equity:
Legacy Bridger Series C Preferred Shares adjustment for maximum redemption value						(189,057,208)	(194,700,545)	(200,505,236)
Impact of Revision
Statements of Members' Equity:
Net loss						0	59,309	(2,709)
Accumulated deficit			(2,183,574)			(2,183,574)	(2,124,265)	(2,186,283)
Accumulated other comprehensive income			0			0		0
Total members’ deficit			$ (2,183,574)			(2,183,574)	(2,124,265)	(2,186,283)
Impact of Revision | Series C Preferred Stock
Statements of Members' Equity:
Legacy Bridger Series C Preferred Shares adjustment for maximum redemption value						$ (2,183,574)	$ (2,183,574)	$ (2,183,574)

Revision of Previously Issued_6

Revision of Previously Issued Financial Statements - Statements of Cash Flows (Detail) - USD ($)	3 Months Ended				6 Months Ended		9 Months Ended	12 Months Ended
	Jun. 30, 2023	Mar. 31, 2023	Jun. 30, 2022	Mar. 31, 2022	Jun. 30, 2023	Jun. 30, 2022	Sep. 30, 2022	Dec. 31, 2022
Cash Flows from Operating Activities:
Net loss	$ (19,021,602)	$ (44,684,938)	$ (4,562,875)	$ (14,873,009)	$ (63,706,540)	$ (19,435,884)	$ (25,058,398)	$ (42,124,668)
Change in fair value of freestanding derivative					(50,559)	0	(59,309)	2,709
Net cash used in operating activities					(53,444,612)	(10,029,205)	(7,930,502)	(9,917,608)
Net change in cash, cash equivalents, and restricted cash					(29,375,225)	103,893,993	89,107,304	25,198,494
Cash, cash equivalents and restricted cash – end of the period	13,084,401		121,155,125		13,084,401	121,155,125	106,368,436	42,459,626
Cash and cash equivalents – end of the period	$ 844,582		$ 117,232,619		$ 844,582	117,232,619	94,143,466	30,162,475
As Previously Reported
Cash Flows from Operating Activities:
Net loss						(19,435,884)	(25,117,707)	(42,121,959)
Change in fair value of freestanding derivative							0	0
Net cash used in operating activities							(7,930,502)	(9,917,608)
Net change in cash, cash equivalents, and restricted cash							89,107,304	25,198,494
Cash, cash equivalents and restricted cash – end of the period							106,368,436	42,459,626
Cash and cash equivalents – end of the period							94,143,466	30,162,475
Impact of Revision
Cash Flows from Operating Activities:
Net loss						$ 0	59,309	(2,709)
Change in fair value of freestanding derivative							(59,309)	2,709
Net cash used in operating activities							0	0
Net change in cash, cash equivalents, and restricted cash							0	0
Cash, cash equivalents and restricted cash – end of the period							0	0
Cash and cash equivalents – end of the period							$ 0	$ 0

Subsequent Events (Detail)

Subsequent Events (Detail) - USD ($) $ / shares in Units, $ in Thousands		1 Months Ended
	Jul. 21, 2023	Jul. 31, 2023	Jun. 30, 2023	Dec. 31, 2022
Subsequent Event [Line Items]
Common stock, par value (in dollars per share)			$ 0.0001	$ 0.0001
Subsequent Event
Subsequent Event [Line Items]
Business combination, consideration transferred	$ 39,250
Business Combination, Consideration Transferred, Shares	$ 14,750
Volume-weighted average per-share price (VWAP), days		60 days
Number of consecutive trading days ending on 7/20/2023		30 days
Number of consecutive trading days beginning on 7/21/2023		30 days
Transfer restriction on consideration, period (in years)		3 years
Portion of total shares that vest each month over the vesting period		2.77778%
Non-competition and non-solicitation covenant, period (in years)		5 years

Uncategorized Items - baer-2023

Label	Element	Value
Related Party [Member]
Interest Paid, Excluding Capitalized Interest, Operating Activities	us-gaap_InterestPaidNet	$ 575,000
Increase (Decrease) in Accounts Receivable	us-gaap_IncreaseDecreaseInAccountsReceivable	$ 427,454