Annual report pursuant to Section 13 and 15(d)

Quarterly Financial Information (Unaudited) - Balance Sheet Adjustments (Details)

v3.24.0.1
Quarterly Financial Information (Unaudited) - Balance Sheet Adjustments (Details) - USD ($)
$ / shares in Units, $ in Thousands
Dec. 31, 2023
Sep. 30, 2023
Dec. 31, 2022
May 31, 2022
Feb. 09, 2022
Dec. 31, 2021
Dec. 31, 2020
Current assets:              
Cash and cash equivalents $ 12,448 $ 6,667 $ 38,990        
Restricted cash 1,465 1,465 0        
Accounts receivable, net 25,207 24,621 22,337        
Inventories, net 56,465 91,373 77,183        
Prepaid expenses and other current assets 12,153 13,959 6,783        
Total current assets 107,738 138,085 145,293        
Property, plant and equipment, net 68,326 64,883 59,451        
Operating lease, right-of-use asset 36,214 35,963 20,050        
Identifiable intangibles, net 418 382 225        
Other 23,080 313 315        
Total assets 235,776 239,626 225,334        
Current liabilities:              
Accounts payable 33,564 26,128 12,429        
Accrued liabilities 34,911 33,437 36,660        
Deferred revenue and gift card liability 11,030 10,160 9,505     $ 7,334 $ 4,615
Current maturities of long-term debt, net 2,297 1,896 2,143        
Current operating lease liability 2,249 2,402 1,360        
Current maturities of finance lease obligations 58 82 95        
Total current liabilities 84,109 74,105 62,192        
Non-current liabilities:              
Long-term debt, net 68,683 70,094 47,017        
Finance lease obligations, net of current maturities 23 99 221        
Operating lease liability 35,929 35,252 19,466        
Other non-current liabilities 524 623 502        
Total non-current liabilities 105,159 106,068 67,206        
Total liabilities 189,268 180,173 129,398        
Commitments and Contingencies (Note 18)        
Stockholders’ equity/members’ deficit:              
Preferred stock par value (in dollars per share) $ 0.0001 $ 0.0001 $ 0.0001   $ 0.0001    
Preferred stock authorized (in shares) 1,000,000 1,000,000 1,000,000   1,000,000    
Preferred stock issued (in shares) 0 0 0        
Preferred stock outstanding (in shares) 0 0 0        
Preferred Stock, $0.0001 par value, 1,000,000 shares authorized; no shares issued or outstanding $ 0 $ 0 $ 0        
Additional paid in capital 133,728 137,457 129,508        
Accumulated deficit (120,478) (115,993) (103,733)        
Total BRC Inc.’s stockholders’ equity 13,271 21,485 25,796        
Non-controlling interests 33,237 37,968 70,140        
Total stockholders’ equity 46,508 59,453 95,936     $ (149,491) $ (102,878)
Total liabilities and stockholders' equity $ 235,776 $ 239,626 $ 225,334        
Class A Common Stock              
Stockholders’ equity/members’ deficit:              
Common stock par value (in dollars per share) $ 0.0001 $ 0.0001 $ 0.0001        
Common shares authorized (in shares) 2,500,000,000 2,500,000,000 2,500,000,000   2,500,000,000    
Common shares issued (in shares) 65,637,806 63,641,996 57,661,274 6,196      
Common shares outstanding (in shares) 65,637,806 63,641,996 57,661,274        
Common stock $ 6 $ 5 $ 5        
Class B Common Stock              
Stockholders’ equity/members’ deficit:              
Common stock par value (in dollars per share) $ 0.0001 $ 0.0001 $ 0.0001        
Common shares authorized (in shares) 300,000,000 300,000,000 300,000,000   300,000,000    
Common shares issued (in shares) 146,484,989 148,395,692 153,899,025 820,310      
Common shares outstanding (in shares) 146,484,989 148,395,692 153,899,025        
Common stock $ 15 $ 16 $ 16        
Class C Common Stock              
Stockholders’ equity/members’ deficit:              
Common stock par value (in dollars per share) $ 0.0001 $ 0.0001 $ 0.0001   $ 0.0001    
Common shares authorized (in shares) 1,500,000 1,500,000 1,500,000   1,500,000    
Common shares issued (in shares) 0 0 0        
Common shares outstanding (in shares) 0 0 0        
Common stock $ 0 $ 0 $ 0        
As Reported              
Current assets:              
Cash and cash equivalents   6,667          
Restricted cash   1,465          
Accounts receivable, net   24,621          
Inventories, net   91,373          
Prepaid expenses and other current assets   13,959          
Total current assets   138,085          
Property, plant and equipment, net   64,883          
Operating lease, right-of-use asset   35,963          
Identifiable intangibles, net   382          
Other   313          
Total assets   239,626          
Current liabilities:              
Accounts payable   26,128          
Accrued liabilities   33,437          
Deferred revenue and gift card liability   10,160          
Current maturities of long-term debt, net   1,896          
Current operating lease liability   2,402          
Current maturities of finance lease obligations   82          
Total current liabilities   74,105          
Non-current liabilities:              
Long-term debt, net   70,094          
Finance lease obligations, net of current maturities   99          
Operating lease liability   35,252          
Other non-current liabilities   623          
Total non-current liabilities   106,068          
Total liabilities   180,173          
Commitments and Contingencies (Note 18)            
Stockholders’ equity/members’ deficit:              
Preferred Stock, $0.0001 par value, 1,000,000 shares authorized; no shares issued or outstanding   0          
Additional paid in capital   137,457          
Accumulated deficit   (115,993)          
Total BRC Inc.’s stockholders’ equity   21,485          
Non-controlling interests   37,968          
Total stockholders’ equity   59,453          
Total liabilities and stockholders' equity   239,626          
As Reported | Class A Common Stock              
Stockholders’ equity/members’ deficit:              
Common stock   5          
As Reported | Class B Common Stock              
Stockholders’ equity/members’ deficit:              
Common stock   16          
As Reported | Class C Common Stock              
Stockholders’ equity/members’ deficit:              
Common stock   0          
Adjustment              
Current assets:              
Cash and cash equivalents   0          
Restricted cash   0          
Accounts receivable, net   0          
Inventories, net   0          
Prepaid expenses and other current assets   0          
Total current assets   0          
Property, plant and equipment, net   0          
Operating lease, right-of-use asset   0          
Identifiable intangibles, net   0          
Other   0          
Total assets   0          
Current liabilities:              
Accounts payable   0          
Accrued liabilities   0          
Deferred revenue and gift card liability   0          
Current maturities of long-term debt, net   0          
Current operating lease liability   0          
Current maturities of finance lease obligations   0          
Total current liabilities   0          
Non-current liabilities:              
Long-term debt, net   0          
Finance lease obligations, net of current maturities   0          
Operating lease liability   0          
Other non-current liabilities   0          
Total non-current liabilities   0          
Total liabilities   0          
Commitments and Contingencies (Note 18)            
Stockholders’ equity/members’ deficit:              
Preferred Stock, $0.0001 par value, 1,000,000 shares authorized; no shares issued or outstanding   0          
Additional paid in capital   0          
Accumulated deficit   0          
Total BRC Inc.’s stockholders’ equity   0          
Non-controlling interests   0          
Total stockholders’ equity   0          
Total liabilities and stockholders' equity   0          
Adjustment | Class A Common Stock              
Stockholders’ equity/members’ deficit:              
Common stock   0          
Adjustment | Class B Common Stock              
Stockholders’ equity/members’ deficit:              
Common stock   0          
Adjustment | Class C Common Stock              
Stockholders’ equity/members’ deficit:              
Common stock   $ 0