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Segments, Products and Customers | 9 Months Ended
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Sep. 30, 2021
Segment Reporting [Abstract] |
Segments, Products and Customers | Note 12 – Segments, Products and Customers Lifeway’s primary product is drinkable kefir, a cultured dairy product. Lifeway Kefir is tart and tangy, high in protein, calcium and vitamin D. Thanks to our exclusive blend of kefir cultures, each cup of kefir contains 12 live and active cultures and 25 to 30 billion beneficial CFU (Colony Forming Units) at the time of manufacture. We manufacture (directly or through co-packers) and market products under the Lifeway, Fresh Made, and Glen Oaks Farms brand names, as well as under private labels on behalf of certain customers. Our product categories are:
| · | Drinkable Kefir, sold in a variety of organic and non-organic sizes, flavors, and types, including low-fat, non-fat, whole milk, protein, and BioKefir (a 3.5 oz. kefir with additional probiotic cultures).
| · | European-style soft cheeses, including farmer cheese, white cheese, and Sweet Kiss.
| · | Cream and other, which consists primarily of cream, a byproduct of making our kefir.
| · | ProBugs, a line of kefir products designed for children.
| · | Drinkable Yogurt, sold in a variety of sizes and flavors.
| · | Other Dairy, which includes Cupped Kefir and Icelandic Skyr, a line of strained kefir and yogurt products in resealable cups.
| · | Frozen Kefir, available in soft serve and pint-size containers.
Lifeway has determined that it has one reportable segment based on how our chief operating decision maker manages the business and in a manner consistent with the internal reporting provided to the chief operating decision maker. The chief operating decision maker, who is responsible for allocating resources and assessing our performance, has been identified collectively as the Chief Financial Officer, the Chief Operating Officer, the Chief Executive Officer, and Chairperson of the board of directors. Substantially all of our consolidated revenues relate to the sale of cultured dairy products that we produce using the same processes and materials and are sold to consumers through a common network of distributors and retailers in the United States. Net sales of products by category were as follows for the nine months ended September 30:
Schedule of sales of products by category |  |  |  |  |  |  |  |  |  |  |  |
|  | 2021 |  |  | 2020 |
|  | $ |  |  | % |  |  | $ |  |  | % |
Drinkable Kefir other than ProBugs |  | $ | 72,204 |  |  |  | 82% |  |  | $ | 61,155 |  |  |  | 80% |
Cheese |  |  | 9,158 |  |  |  | 11% |  |  |  | 9,619 |  |  |  | 13% |
Cream and other |  |  | 2,568 |  |  |  | 3% |  |  |  | 2,120 |  |  |  | 3% |
ProBugs Kefir |  |  | 2,197 |  |  |  | 2% |  |  |  | 1,946 |  |  |  | 2% |
Other dairy |  |  | 1,010 |  |  |  | 1% |  |  |  | 1,171 |  |  |  | 1% |
Drinkable yogurt |  |  | 739 |  |  |  | 1% |  |  |  | – |  |  |  | 0% |
Frozen Kefir (a) |  |  | 215 |  |  |  | 0% |  |  |  | 430 |  |  |  | 1% |
Net Sales |  | $ | 88,091 |  |  |  | 100% |  |  | $ | 76,441 |  |  |  | 100% |
(a) | Includes Lifeway Kefir Shop sales
Net sales of products by category were as follows for the three months ended September 30:
|  | 2021 |  |  | 2020 |
|  | $ |  |  | % |  |  | $ |  |  | % |
Drinkable Kefir other than ProBugs |  | $ | 23,831 |  |  |  | 81% |  |  | $ | 21,152 |  |  |  | 81% |
Cheese |  |  | 2,937 |  |  |  | 10% |  |  |  | 3,105 |  |  |  | 12% |
Cream and other |  |  | 877 |  |  |  | 3% |  |  |  | 688 |  |  |  | 3% |
ProBugs Kefir |  |  | 766 |  |  |  | 3% |  |  |  | 629 |  |  |  | 2% |
Drinkable yogurt |  |  | 739 |  |  |  | 2% |  |  |  | – |  |  |  | 0% |
Other dairy |  |  | 312 |  |  |  | 1% |  |  |  | 363 |  |  |  | 1% |
Frozen Kefir (a) |  |  | 91 |  |  |  | 0% |  |  |  | 102 |  |  |  | 1% |
Net Sales |  | $ | 29,553 |  |  |  | 100% |  |  | $ | 26,039 |  |  |  | 100% |
(a) | Includes Lifeway Kefir Shop sales
Significant Customers – Sales are predominately to companies in the retail food industry located within the United States. Two major customers accounted for approximately 23% and 21% of net sales for the nine months ended September 30, 2021 and 2020, respectively. Two major customers accounted for approximately 23% and 22% of net sales for the three months ended September 30, 2021 and 2020, respectively.

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- Definition The entire disclosure for reporting segments including data and tables. Reportable segments include those that meet any of the following quantitative thresholds a) it's reported revenue, including sales to external customers and intersegment sales or transfers is 10 percent or more of the combined revenue, internal and external, of all operating segments b) the absolute amount of its reported profit or loss is 10 percent or more of the greater, in absolute amount of 1) the combined reported profit of all operating segments that did not report a loss or 2) the combined reported loss of all operating segments that did report a loss c) its assets are 10 percent or more of the combined assets of all operating segments. + References Reference 1: http://www.xbrl.org/2003/role/disclosureRef -Publisher FASB -Name Accounting Standards Codification -Topic 280 -SubTopic 10 -Section 50 -Paragraph 31 -URI http://asc.fasb.org/extlink&oid=123359005&loc=d3e8924-108599 Reference 2: http://www.xbrl.org/2003/role/disclosureRef -Publisher FASB -Name Accounting Standards Codification -Topic 280 -SubTopic 10 -Section 50 -Paragraph 34 -URI http://asc.fasb.org/extlink&oid=123359005&loc=d3e8981-108599 Reference 3: http://www.xbrl.org/2003/role/disclosureRef -Publisher FASB -Name Accounting Standards Codification -Topic 280 -SubTopic 10 -Section 50 -Paragraph 21 -Subparagraph (a) -URI http://asc.fasb.org/extlink&oid=123359005&loc=d3e8721-108599 Reference 4: http://www.xbrl.org/2003/role/disclosureRef -Publisher FASB -Name Accounting Standards Codification -Topic 280 -SubTopic 10 -Section 50 -Paragraph 40 -URI http://asc.fasb.org/extlink&oid=123359005&loc=d3e9031-108599 Reference 5: http://www.xbrl.org/2003/role/disclosureRef -Publisher FASB -Name Accounting Standards Codification -Topic 280 -SubTopic 10 -Section 50 -Paragraph 32 -Subparagraph (f) -URI http://asc.fasb.org/extlink&oid=123359005&loc=d3e8933-108599 Reference 6: http://www.xbrl.org/2003/role/disclosureRef -Publisher FASB -Name Accounting Standards Codification -Topic 280 -SubTopic 10 -Section 50 -Paragraph 32 -Subparagraph (e) -URI http://asc.fasb.org/extlink&oid=123359005&loc=d3e8933-108599 Reference 7: http://www.xbrl.org/2003/role/disclosureRef -Publisher FASB -Name Accounting Standards Codification -Topic 280 -SubTopic 10 -Section 50 -Paragraph 26 -URI http://asc.fasb.org/extlink&oid=123359005&loc=d3e8844-108599 Reference 8: http://www.xbrl.org/2003/role/disclosureRef -Publisher FASB -Name Accounting Standards Codification -Topic 280 -SubTopic 10 -Section 50 -Paragraph 41 -URI http://asc.fasb.org/extlink&oid=123359005&loc=d3e9038-108599 Reference 9: http://www.xbrl.org/2003/role/disclosureRef -Publisher FASB -Name Accounting Standards Codification -Topic 280 -SubTopic 10 -Section 50 -Paragraph 32 -Subparagraph (d) -URI http://asc.fasb.org/extlink&oid=123359005&loc=d3e8933-108599 Reference 10: http://www.xbrl.org/2003/role/disclosureRef -Publisher FASB -Name Accounting Standards Codification -Topic 280 -SubTopic 10 -Section 50 -Paragraph 22 -URI http://asc.fasb.org/extlink&oid=123359005&loc=d3e8736-108599 Reference 11: http://www.xbrl.org/2003/role/disclosureRef -Publisher FASB -Name Accounting Standards Codification -Topic 280 -SubTopic 10 -Section 50 -Paragraph 42 -URI http://asc.fasb.org/extlink&oid=123359005&loc=d3e9054-108599 Reference 12: http://www.xbrl.org/2003/role/disclosureRef -Publisher FASB -Name Accounting Standards Codification -Topic 280 -SubTopic 10 -Section 50 -Paragraph 15 -URI http://asc.fasb.org/extlink&oid=123359005&loc=d3e8657-108599 Reference 13: http://www.xbrl.org/2003/role/disclosureRef -Publisher FASB -Name Accounting Standards Codification -Topic 280 -SubTopic 10 -Section 50 -Paragraph 21 -Subparagraph (b) -URI http://asc.fasb.org/extlink&oid=123359005&loc=d3e8721-108599 Reference 14: http://www.xbrl.org/2003/role/disclosureRef -Publisher FASB -Name Accounting Standards Codification -Topic 280 -URI http://asc.fasb.org/topic&trid=2134510 + Details
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