v3.26.3
Supplemental Balance Sheet Information (Tables)
 9 Months Ended
Sep. 30, 2026
Organization, Consolidation and Presentation of Financial Statements [Abstract]  
Schedule of Inventories
Inventories, net, consists of the following (dollars in thousands):
September 30,December 31,
20262025
(unaudited)(audited)
Coffee and Energy:
Unroasted$2,939 $3,519 
Finished Goods29,590 20,144 
RTD, raw materials42 3,935 
RTD, finished goods7,550 17,943 
Apparel and other merchandise2,085 4,162 
Total inventories, net$42,206 $49,703 
Schedule of Prepaid Advertising Credits
The following table summarizes the utilization of prepaid advertising credits (dollars in thousands, unaudited):
Three Months Ended September 30,Nine Months Ended September 30,
2026202520262025
Prepaid advertising credits utilized$1,147 $1,182 $3,888 $3,473 
Schedule of Property, Plant and Equipment, Net
Property, plant, and equipment, net consists of the following (dollars in thousands):
September 30,December 31,
20262025
(unaudited)(audited)
Computer equipment and software$14,796 $19,927 
Building and leasehold improvements8,083 24,216 
Machinery and equipment4,436 19,694 
Furniture and fixtures1,963 2,887 
Vehicles756 809 
Land— 110 
Construction in progress1,175 8,584 
Property, plant, and equipment, gross31,209 76,227 
Less: accumulated depreciation and amortization(18,761)(33,372)
Total property, plant, and equipment, net$12,448 $42,855 
The following table summarizes the depreciation expense for internal use software recognized in general and administrative expense within the consolidated statements of operations (dollars in thousands, unaudited):
Three Months Ended September 30,Nine Months Ended September 30,
2026202520262025
Depreciation expense for internal use software$659 $1,355 $2,501 $4,043 
Schedule of Accrued Liabilities
Accrued liabilities consists of the following (dollars in thousands):
September 30,December 31,
20262025
(unaudited)(audited)
Accrued compensation and benefits$6,912 $5,919 
Accrued trade4,248 2,587 
Accrued inventory purchases 571 843 
Accrued freight1,689 4,333 
Accrued software contracts2,081 4,024 
Accrued professional fees2,282 2,761 
Deferred purchase incentive2,628 2,506 
Accrued marketing2,879 2,330 
Accrued donations885 1,709 
Accrued sales and other taxes1,041 1,137 
Other accrued expenses4,821 4,306 
Total accrued liabilities$30,037 $32,455 
Schedule of Deferred Revenue, Gift Cards, and Loyalty Program, Including Significant Changes in Deferred Revenue
The following table provides information about deferred revenue, gift cards, and the BRCC Loyalty Points rewards program (the "Loyalty Program"), including significant changes in deferred revenue balances for the below designated periods (dollars in thousands, unaudited):
Three Months Ended September 30,Nine Months Ended September 30,
2026202520262025
Balance as of beginning of period$2,902 $3,770 $4,033 $3,918 
Sales of gift cards86 88 344 521 
Redemption of gift cards(133)(93)(370)(645)
Increase from deferral of revenue1,309 2,946 1,309 2,946 
Decrease from revenue recognition(1,408)(1,738)(2,525)(1,784)
Loyalty Program points earned182 361 620 1,021 
Loyalty Program points redeemed/expired(296)(665)(769)(1,308)
Balance as of end of period$2,642 $4,669 $2,642 $4,669