v3.26.1
Retirement Plan
12 Months Ended
Dec. 31, 2025
Retirement Plan [Abstract]  
Retirement Plan
19.
Retirement plan

The Company sponsors the Falcon’s Beyond 401(k) Profit Sharing Plan (“the 401(k) Plan”) that covers all qualifying employees over 21 years of age and who have completed 3-months of service. The 401(k) Plan allows participants to contribute up to 100% of their wages into the 401(k) Plan and allows for discretionary profit-sharing contributions from FBG. Participants vest at 20% per year over a five-year vesting period. Once a participant completes five years of service, all contributions are immediately vested.

Under the 401(k) Plan, eligible employees can also contribute a portion of their salary, and the Company will match up to 3% of those contributions. The Company’s obligation is limited to its contributions to the plan, and the retirement benefit is dependent on the performance of the investments chosen by the participants. The Company contributed $0.2 million and less than $0.1 million to the 401(k) Plan for the years ended December 31, 2025 and 2024, respectively, which is included as a component of Selling, general and administrative expense in the consolidated statements of operations and comprehensive income.