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Fair Value Measurement (Tables) | 3 Months Ended
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Mar. 31, 2022
Fair Value Disclosures [Abstract] |
Summary of Assets and Liabilities Carried at Fair Value Measured on Recurring Basis | The following table provides the assets and liabilities carried at fair value measured on a recurring basis at March 31, 2022 and December 31, 2021 (in thousands):
| Fair Value Measurements at March 31, 2022
| Carrying Value |  | Level 1 |  | Level 2 |  | Level 3
Liabilities: |  |  |  |  |  |  |
Put option of noncontrolling shareholders (1) | $ | (151) |  |  | $ | — |  |  | $ | — |  |  | $ | (151) |
Total recorded at fair value | $ | (151) |  |  | $ | — |  |  | $ | — |  |  | $ | (151) |
(1)Represents put option issued to noncontrolling shareholders in connection with the 5.11 acquisition.
| Fair Value Measurements at December 31, 2021
| Carrying Value |  | Level 1 |  | Level 2 |  | Level 3
Liabilities: |  |  |  |  |  |  |
Put option of noncontrolling shareholders (1) | $ | (151) |  |  | $ | — |  |  | $ | — |  |  | $ | (151) |
Contingent consideration - acquisition (2) | (1,350) |  |  | — |  |  | — |  |  | (1,350) |
Total recorded at fair value | $ | (1,501) |  |  | $ | — |  |  | $ | — |  |  | $ | (1,501) |
Reconciliations of Change in Carrying Value of Level 3 Fair Value Measurements | Reconciliations of the change in the carrying value of the Level 3 fair value measurements from January 1, 2021 through March 31, 2022 are as follows (in thousands):
| Level 3
Balance at January 1, 2021 | $ | (1,785) |
Termination of put option of noncontrolling shareholder - Liberty | 314 |
Increase in the fair value of put option of noncontrolling shareholder - 5.11 | (30) |
Balance at December 31, 2021 | $ | (1,501) |
Payment of contingent consideration - Polyfoam | 1,350 |
Balance at March 31, 2022 | $ | (151) |

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- Definition Tabular disclosure of the fair value measurement of liabilities using significant unobservable inputs (Level 3), a reconciliation of the beginning and ending balances, separately presenting changes attributable to the following: (1) total gains or losses for the period (realized and unrealized), segregating those gains or losses included in earnings (or changes in net assets), and gains or losses recognized in other comprehensive income (loss) and a description of where those gains or losses included in earnings (or changes in net assets) are reported in the statement of income (or activities); (2) purchases, sales, issues, and settlements (each type disclosed separately); and (3) transfers in and transfers out of Level 3 (for example, transfers due to changes in the observability of significant inputs) by class of liability. + References Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef -Publisher FASB -Name Accounting Standards Codification -Topic 820 -SubTopic 10 -Section 50 -Paragraph 2 -Subparagraph (c) -URI http://asc.fasb.org/extlink&oid=123874694&loc=d3e19207-110258 Reference 2: http://fasb.org/us-gaap/role/ref/legacyRef -Publisher FASB -Name Accounting Standards Codification -Topic 820 -SubTopic 10 -Section 50 -Paragraph 3 -URI http://asc.fasb.org/extlink&oid=123874694&loc=d3e19279-110258 + Details
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- Definition Tabular disclosure of assets and liabilities, including [financial] instruments measured at fair value that are classified in stockholders' equity, if any, that are measured at fair value on a recurring basis. The disclosures contemplated herein include the fair value measurements at the reporting date by the level within the fair value hierarchy in which the fair value measurements in their entirety fall, segregating fair value measurements using quoted prices in active markets for identical assets (Level 1), significant other observable inputs (Level 2), and significant unobservable inputs (Level 3). + References Reference 1: http://www.xbrl.org/2003/role/disclosureRef -Publisher FASB -Name Accounting Standards Codification -Topic 820 -SubTopic 10 -Section 50 -Paragraph 2 -Subparagraph (b) -URI http://asc.fasb.org/extlink&oid=123874694&loc=d3e19207-110258 Reference 2: http://www.xbrl.org/2003/role/disclosureRef -Publisher FASB -Name Accounting Standards Codification -Topic 820 -SubTopic 10 -Section 50 -Paragraph 2 -Subparagraph (a) -URI http://asc.fasb.org/extlink&oid=123874694&loc=d3e19207-110258 + Details
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