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Noncontrolling Interest

6 Months Ended

Jun. 30, 2023

Noncontrolling Interest [Abstract]

Noncontrolling Interest

Noncontrolling Interest

Noncontrolling interest represents the portion of the Company’s majority owned subsidiary’s net income (loss) and equity that is owned by noncontrolling shareholders. The following tables reflect the LLC’s ownership percentage of its majority owned operating segments and related noncontrolling interest balances as of June 30, 2023 and December 31, 2022:

			% Ownership (1) June 30, 2023												% Ownership (1) December 31, 2022
			Primary						Fully Diluted						Primary						Fully Diluted
5.11			97.5						88.3						97.7						88.3
BOA			91.8						83.3						91.8						83.5
Ergobaby			81.6						72.8						81.6						72.8
Lugano			59.9						54.9						59.9						55.2
Marucci			90.0						80.9						91.0						82.1
PrimaLoft			90.7						82.0						90.7						83.7
Velocity Outdoor			99.4						87.7						99.4						87.7
Altor			99.8						87.9						99.8						88.2
Arnold			98.0						85.5						98.0						85.5
Sterno			99.4						90.7						99.4						90.7

(1)     The principal difference between primary and diluted percentages of our operating segments is due to stock option issuances of operating segment stock to management of the respective businesses.

			Noncontrolling Interest Balances
(in thousands)			June 30, 2023						December 31, 2022
5.11			$	17,841					$	17,186
BOA			38,448						36,215
Ergobaby			16,487						16,020
Lugano			90,581						82,967
Marucci			25,892						20,045
PrimaLoft			36,164						36,263
Velocity Outdoor			6,516						6,115
Altor			5,657						5,077
Arnold			1,587						1,475
Sterno			1,542						2,046
Allocation Interests			100						100
			$	240,815					$	223,509

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- Definition

The entire disclosure for noncontrolling interest in consolidated subsidiaries, which could include the name of the subsidiary, the ownership percentage held by the parent, the ownership percentage held by the noncontrolling owners, the amount of the noncontrolling interest, the location of this amount on the balance sheet (when not reported separately), an explanation of the increase or decrease in the amount of the noncontrolling interest, the noncontrolling interest share of the net Income or Loss of the subsidiary, the location of this amount on the income statement (when not reported separately), the nature of the noncontrolling interest such as background information and terms, the amount of the noncontrolling interest represented by preferred stock, a description of the preferred stock, and the dividend requirements of the preferred stock.

+ References

Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef
-Topic 810
-Name Accounting Standards Codification
-Publisher FASB
-URI https://asc.fasb.org//810/tableOfContent

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- References

No definition available.

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