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Noncontrolling Interest

3 Months Ended

Mar. 31, 2025

Noncontrolling Interest [Abstract]

Noncontrolling Interest

Noncontrolling Interest

Noncontrolling interest represents the portion of the Company’s majority owned subsidiaries' 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 March 31, 2025 and December 31, 2024:

			% Ownership (1) March 31, 2025												% Ownership (1) December 31, 2024
			Primary						Fully Diluted						Primary						Fully Diluted
5.11			98.0						87.2						97.6						86.9
BOA			91.6						82.8						91.7						83.0
Lugano			59.9						55.0						59.9						55.0
PrimaLoft			90.7						84.7						90.7						84.7
The Honey Pot Co.			85.0						77.1						84.8						77.2
Velocity Outdoor			99.4						93.2						99.4						93.3
Altor			99.3						90.5						99.3						90.2
Arnold			98.0						85.8						98.0						85.8
Sterno			98.5						91.7						98.5						91.6

(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)			March 31, 2025						December 31, 2024
									(As Restated)
5.11			$	12,581					$	15,104
BOA			17,368						15,103
Lugano (as restated)			(288,391)						(268,595)
PrimaLoft			32,641						32,133
The Honey Pot Co.			41,749						41,869
Velocity Outdoor			6,903						6,824
Altor			6,526						6,283
Arnold			1,640						1,667
Sterno			1,792						1,466
Allocation Interests			100						100
Total (as restated)			$	(167,091)					$	(148,046)

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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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