Business Combination (Tables)

9 Months Ended

Sep. 30, 2026

The total purchase consideration allocated was as follows:


	As of July 22, 2026
Cash consideration	$	147,592
Fair value of the Vita Coco Company common stock issued	35,000
Fair value of Seller's earn-out	55,100
Total purchase consideration allocation	$	237,692

The following table summarizes the preliminary allocation:


	As of July 22, 2026
Assets Acquired
Cash and cash equivalents	$	8,340
Accounts receivable	5,199
Inventory	33,307
Prepaid and other current assets	1,228
Property and equipment	15,996
Identifiable intangible assets	108,100
Other assets	100
Goodwill	102,384
Total assets acquired	$	274,654

Liabilities Assumed
Accounts payable	$	8,351
Accrued expenses and other liabilities	3,896
Deferred Tax Liability	24,715
Total liabilities assumed	$	36,962
Net assets acquired	$	237,692

The preliminary fair values and estimated useful lives of the identifiable intangible assets acquired were as follows:


Intangible Asset	Fair Value		Useful Life
Private label customer relationships	$	87,000	20 years
Retail customer relationships	2,700		12 years
Private label trade name	7,600		15 years
Retail trademarks	10,800		Indefinite
Total identifiable intangible assets	108,100

Tabular disclosure of business combination. Includes, but is not limited to, recognized asset and liability.