XML 81 R69.htm IDEA: XBRL DOCUMENT
v3.22.2.2

Note 17 - Special Purpose Acquisition Company (Details Textual) - USD ($) |  |  | 1 Months Ended | 3 Months Ended | 4 Months Ended | 9 Months Ended | 12 Months Ended
--- | --- | --- | --- | --- | --- | --- | ---
Jan. 25, 2022 | Sep. 14, 2021 | Oct. 31, 2020 | Sep. 30, 2022 | Mar. 31, 2022 | Sep. 30, 2021 | Nov. 30, 2020 | Sep. 30, 2022 | Sep. 30, 2021 | Dec. 31, 2021
Class of Warrant or Right, Exercise Price of Warrants or Rights (in dollars per share) |  |  |  | $ 9.95 |  |  |  | $ 9.95 |  | $ 9.95
Payments to Acquire Investments, Total |  |  |  |  |  |  |  | $ 103,266,248 | $ 1,242,087,233 |
Payments to Acquire Equity Method Investments |  |  |  |  |  |  |  | 45,000,000 | (0) |
Deconsolidation, Gain (Loss), Amount |  |  |  | $ 0 |  | $ 0 |  | 24,977,740 | $ 0 |
Deconsolidation, Gain (Loss), Recognized, Amount |  |  |  |  |  |  |  | $ 10,010,090 |  | $ 0
Business Combination Agreement with SHG [Member] |  |  |  |  |  |  |  |  |  |
Payments to Acquire Businesses, Gross |  | $ 55,000,000 |  |  |  |  |  |  |  |
Business Acquisition, Backstop Agreed to Be Provided to Acquiree, Maximum Value |  | $ 45,000,000 |  |  |  |  |  |  |  |
Business Acquisition, Backstop Agreed to Be Provided to Acquiree, Price Per Share (in dollars per share) |  | $ 10 |  |  |  |  |  |  |  |
Yellowstone Acquisition Company [Member] |  |  |  |  |  |  |  |  |  |
Equity Method Investment, Ownership Percentage |  |  |  |  |  |  | 20.00% |  |  |
Sky Harbour Group Corporation Class A Common Stock [Member] |  |  |  |  |  |  |  |  |  |
Equity Method Investment, Ownership Percentage |  |  |  | 22.96% | 22.96% |  |  | 22.96% |  |
Equity Method Investment, Shares (in shares) | 4,500,000 |  |  | 13,118,474 | 13,118,474 |  |  | 13,118,474 |  |
Equity Method Investment, Price Per Share (in dollars per share) | $ 10 |  |  |  |  |  |  |  |  |
Payments to Acquire Equity Method Investments | $ 45,000,000 |  |  |  |  |  |  |  |  |
Deconsolidation, Gain (Loss), Amount |  |  |  |  | $ 24,977,740 |  |  |  |  |
Deconsolidation, Gain (Loss), Recognized, Amount |  |  |  |  | 10,000,000 |  |  |  |  |
Deconsolidation, Gain (Loss), Assets and Liabilities |  |  |  |  | $ 15,000,000 |  |  |  |  |
Equity Method Investment, Quoted Market Value |  |  |  | $ 48,300,000 |  |  |  | $ 48,300,000 |  |
Equity Method Investment, Other than Temporary Impairment |  |  |  |  |  |  |  | $ 0 |  |
Equity Method Investments, Price Per Share (in dollars per share) |  |  |  | $ 8.16 |  |  |  | $ 8.16 |  |
Yellowstone Acquisition Company [Member] |  |  |  |  |  |  |  |  |  |
Proceeds from Issuance Initial Public Offering |  |  | $ 125,000,000 |  |  |  |  |  |  |
Yellowstone Acquisition Company [Member] | Warrants Issued in Connection with Units [Member] |  |  |  |  |  |  |  |  |  |
Class of Warrant or Right, Exercise Price of Warrants or Rights (in dollars per share) |  |  | $ 11.50 |  |  |  |  |  |  |
Yellowstone Acquisition Company [Member] | IPO [Member] |  |  |  |  |  |  |  |  |  |
Units Issued During Period, Number (in shares) |  |  | 13,598,898 |  |  |  |  |  |  |
Units Issued During Period, Price Per Unit (in dollars per share) |  |  | $ 10.00 |  |  |  |  |  |  |
Units Issued During Period, Number of Warrants (in shares) |  |  | 0.5 |  |  |  |  |  |  |
Sale of Unit, Price Per Unit (in dollars per share) |  |  | $ 10.00 |  |  |  |  |  |  |
Yellowstone Acquisition Company [Member] | IPO [Member] | Common Class A [Member] |  |  |  |  |  |  |  |  |  |
Units Issued During Period, Number of Common Stock, Shares (in shares) |  |  | 1 |  |  |  |  |  |  |
BOC Yellowstone LLC [Member] | Class B Common Stock of Yellowstone Acquisition Company [Member] |  |  |  |  |  |  |  |  |  |
Payments to Acquire Investments, Total |  |  |  |  |  |  | $ 7,800,000 |  |  |
Investment Owned, Balance, Shares (in shares) |  |  |  |  |  |  | 3,399,724 |  |  |
BOC Yellowstone LLC [Member] | Non-redeemable Private Placement Warrants [Member] |  |  |  |  |  |  |  |  |  |
Class of Warrant or Right, Exercise Price of Warrants or Rights (in dollars per share) |  |  |  |  |  |  | $ 11.50 |  |  |
Class of Warrant or Right, Number of Securities Called by Warrants or Rights (in shares) |  |  |  |  |  |  | 7,719,779 |  |  |
Class of Warrant or Right, Number of Securities Called by Each Warrant or Right (in shares) |  |  |  |  |  |  | 1 |  |  |

X
- Definition Represents the maximum value of the backstop agreed to be provided to the acquiree in a business combination. + References No definition available. + Details
Name: | bomn_BusinessAcquisitionBackstopAgreedToBeProvidedToAcquireeMaximumValue
Namespace Prefix: | bomn_
Data Type: | xbrli:monetaryItemType
Balance Type: | credit
Period Type: | instant

X
- Definition Represents the price per share of the backstop agreed to be provided to the acquiree in a business combination. + References No definition available. + Details
Name: | bomn_BusinessAcquisitionBackstopAgreedToBeProvidedToAcquireePricePerShare
Namespace Prefix: | bomn_
Data Type: | dtr-types:perShareItemType
Balance Type: | na
Period Type: | instant

X
- Definition Represents the assets and liabilities related to deconsolidation. + References No definition available. + Details
Name: | bomn_DeconsolidationGainLossAssetsAndLiabilities
Namespace Prefix: | bomn_
Data Type: | xbrli:monetaryItemType
Balance Type: | credit
Period Type: | duration

X
- Definition Represents the recognized gain (loss) related to deconsolidation. + References No definition available. + Details
Name: | bomn_DeconsolidationGainLossRecognizedAmount
Namespace Prefix: | bomn_
Data Type: | xbrli:monetaryItemType
Balance Type: | credit
Period Type: | duration

X
- Definition The price per share of equity investment method equity interest. + References No definition available. + Details
Name: | bomn_EquityMethodInvestmentPricePerShare
Namespace Prefix: | bomn_
Data Type: | dtr-types:perShareItemType
Balance Type: | na
Period Type: | instant

X
- Definition The number of shares. + References No definition available. + Details
Name: | bomn_EquityMethodInvestmentShares
Namespace Prefix: | bomn_
Data Type: | xbrli:sharesItemType
Balance Type: | na
Period Type: | instant

X
- Definition This item represents the carrying amount, per share, on the entity's balance sheet of its investment in common stock of an equity method investee. This is not an indicator of the fair value of the investment, rather it is the initial cost adjusted for the entity's share of earnings and losses of the investee, adjusted for any distributions (dividends) and other than temporary impairment (OTTI) losses recognized. + References No definition available. + Details
Name: | bomn_EquityMethodInvestmentsPricePerShare
Namespace Prefix: | bomn_
Data Type: | dtr-types:perShareItemType
Balance Type: | na
Period Type: | instant

X
- Definition Per unit amount received by subsidiary or equity investee for each unit issued or sold in the stock transaction. + References No definition available. + Details
Name: | bomn_SaleOfUnitPricePerUnit
Namespace Prefix: | bomn_
Data Type: | dtr-types:perShareItemType
Balance Type: | na
Period Type: | instant

X
- Definition The number of units issued during the period + References No definition available. + Details
Name: | bomn_UnitsIssuedDuringPeriodNumber
Namespace Prefix: | bomn_
Data Type: | xbrli:sharesItemType
Balance Type: | na
Period Type: | duration

X
- Definition The number of common stock shares in each unit issued during the period. + References No definition available. + Details
Name: | bomn_UnitsIssuedDuringPeriodNumberOfCommonStockShares
Namespace Prefix: | bomn_
Data Type: | xbrli:sharesItemType
Balance Type: | na
Period Type: | duration

X
- Definition The number of warrants per units issued during the period. + References No definition available. + Details
Name: | bomn_UnitsIssuedDuringPeriodNumberOfWarrants
Namespace Prefix: | bomn_
Data Type: | xbrli:sharesItemType
Balance Type: | na
Period Type: | duration

X
- Definition The price per unit of the units issued during the period. + References No definition available. + Details
Name: | bomn_UnitsIssuedDuringPeriodPricePerUnit
Namespace Prefix: | bomn_
Data Type: | dtr-types:perShareItemType
Balance Type: | na
Period Type: | duration

X
- Definition Exercise price per share or per unit of warrants or rights outstanding. + References Reference 1: http://www.xbrl.org/2003/role/disclosureRef -Publisher FASB -Name Accounting Standards Codification -Topic 505 -SubTopic 10 -Section 50 -Paragraph 3 -URI https://asc.fasb.org/extlink&oid=126973232&loc=d3e21475-112644 + Details
Name: | us-gaap_ClassOfWarrantOrRightExercisePriceOfWarrantsOrRights1
Namespace Prefix: | us-gaap_
Data Type: | dtr-types:perShareItemType
Balance Type: | na
Period Type: | instant

X
- Definition Number of securities into which each warrant or right may be converted. For example, but not limited to, each warrant may be converted into two shares. + References No definition available. + Details
Name: | us-gaap_ClassOfWarrantOrRightNumberOfSecuritiesCalledByEachWarrantOrRight
Namespace Prefix: | us-gaap_
Data Type: | xbrli:sharesItemType
Balance Type: | na
Period Type: | instant

X
- Definition Number of securities into which the class of warrant or right may be converted. For example, but not limited to, 500,000 warrants may be converted into 1,000,000 shares. + References Reference 1: http://www.xbrl.org/2003/role/disclosureRef -Publisher FASB -Name Accounting Standards Codification -Topic 505 -SubTopic 10 -Section 50 -Paragraph 3 -URI https://asc.fasb.org/extlink&oid=126973232&loc=d3e21475-112644 + Details
Name: | us-gaap_ClassOfWarrantOrRightNumberOfSecuritiesCalledByWarrantsOrRights
Namespace Prefix: | us-gaap_
Data Type: | xbrli:sharesItemType
Balance Type: | na
Period Type: | instant

X
- Definition Amount of gain (loss) from deconsolidation of subsidiary and derecognition of group of assets constituting transfer of business or nonprofit activity, excluding conveyance of oil and gas mineral rights and transfer of good or service in contract with customer. + References Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef -Publisher FASB -Name Accounting Standards Codification -Topic 810 -SubTopic 10 -Section 50 -Paragraph 1B -Subparagraph (a) -URI https://asc.fasb.org/extlink&oid=109239629&loc=SL4582445-111684 + Details
Name: | us-gaap_DeconsolidationGainOrLossAmount
Namespace Prefix: | us-gaap_
Data Type: | xbrli:monetaryItemType
Balance Type: | credit
Period Type: | duration

X
- Definition This item represents an other than temporary decline in value that has been recognized against an investment accounted for under the equity method of accounting. The excess of the carrying amount over the fair value of the investment represents the amount of the write down which is or was reflected in earnings. The written down value is a new cost basis with the adjusted value of the investment becoming its new carrying value subject to the equity accounting method. Evidence of a loss in value might include, but would not necessarily be limited to, absence of an ability to recover the carrying amount of the investment or inability of the investee to sustain an earnings capacity which would justify the carrying amount of the investment. + References Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef -Publisher FASB -Name Accounting Standards Codification -Topic 323 -SubTopic 10 -Section 35 -Paragraph 32 -URI https://asc.fasb.org/extlink&oid=126903467&loc=d3e32787-111569 + Details
Name: | us-gaap_EquityMethodInvestmentOtherThanTemporaryImpairment
Namespace Prefix: | us-gaap_
Data Type: | xbrli:monetaryItemType
Balance Type: | debit
Period Type: | duration

X
- Definition The percentage of ownership of common stock or equity participation in the investee accounted for under the equity method of accounting. + References Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef -Publisher FASB -Name Accounting Standards Codification -Topic 323 -SubTopic 10 -Section 50 -Paragraph 3 -Subparagraph (a)(1) -URI https://asc.fasb.org/extlink&oid=114001798&loc=d3e33918-111571 + Details
Name: | us-gaap_EquityMethodInvestmentOwnershipPercentage
Namespace Prefix: | us-gaap_
Data Type: | dtr-types:percentItemType
Balance Type: | na
Period Type: | instant

X
- Definition This item represents the aggregate value of each identified investment accounted for under the equity method of accounting based on the quoted market price for those investments in common stock for which a quoted market price is available. + References Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef -Publisher FASB -Name Accounting Standards Codification -Topic 323 -SubTopic 10 -Section 50 -Paragraph 3 -Subparagraph (b) -URI https://asc.fasb.org/extlink&oid=114001798&loc=d3e33918-111571 + Details
Name: | us-gaap_EquityMethodInvestmentQuotedMarketValue
Namespace Prefix: | us-gaap_
Data Type: | xbrli:monetaryItemType
Balance Type: | debit
Period Type: | instant

X
- Definition Balance held at close of period in number of shares. + References Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef -Publisher FASB -Name Accounting Standards Codification -Topic 946 -SubTopic 210 -Section 50 -Paragraph 6 -Subparagraph (c) -URI https://asc.fasb.org/extlink&oid=99383244&loc=d3e12121-115841 Reference 2: http://www.xbrl.org/2003/role/disclosureRef -Publisher FASB -Name Accounting Standards Codification -Topic 946 -SubTopic 320 -Section S99 -Paragraph 3 -Subparagraph (SX 210.12-12B(Column B)) -URI https://asc.fasb.org/extlink&oid=122147990&loc=d3e611197-123010 + Details
Name: | us-gaap_InvestmentOwnedBalanceShares
Namespace Prefix: | us-gaap_
Data Type: | xbrli:sharesItemType
Balance Type: | na
Period Type: | instant

X
- Definition The cash outflow associated with the acquisition of business during the period. The cash portion only of the acquisition price. + References Reference 1: http://www.xbrl.org/2003/role/disclosureRef -Publisher FASB -Name Accounting Standards Codification -Topic 805 -SubTopic 30 -Section 50 -Paragraph 1 -Subparagraph (b)(1) -URI https://asc.fasb.org/extlink&oid=126975305&loc=d3e6927-128479 Reference 2: http://fasb.org/us-gaap/role/ref/legacyRef -Publisher FASB -Name Accounting Standards Codification -Topic 230 -SubTopic 10 -Section 45 -Paragraph 13 -Subparagraph (b) -URI https://asc.fasb.org/extlink&oid=126954810&loc=d3e3213-108585 + Details
Name: | us-gaap_PaymentsToAcquireBusinessesGross
Namespace Prefix: | us-gaap_
Data Type: | xbrli:monetaryItemType
Balance Type: | credit
Period Type: | duration

X
- Definition The cash outflow associated with the purchase of or advances to an equity method investments, which are investments in joint ventures and entities in which the entity has an equity ownership interest normally of 20 to 50 percent and exercises significant influence. + References Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef -Publisher FASB -Name Accounting Standards Codification -Topic 230 -SubTopic 10 -Section 45 -Paragraph 13 -Subparagraph (b) -URI https://asc.fasb.org/extlink&oid=126954810&loc=d3e3213-108585 + Details
Name: | us-gaap_PaymentsToAcquireEquityMethodInvestments
Namespace Prefix: | us-gaap_
Data Type: | xbrli:monetaryItemType
Balance Type: | credit
Period Type: | duration

X
- Definition The cash outflow associated with the purchase of all investments (debt, security, other) during the period. + References Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef -Publisher FASB -Name Accounting Standards Codification -Topic 230 -SubTopic 10 -Section 45 -Paragraph 13 -URI https://asc.fasb.org/extlink&oid=126954810&loc=d3e3213-108585 + Details
Name: | us-gaap_PaymentsToAcquireInvestments
Namespace Prefix: | us-gaap_
Data Type: | xbrli:monetaryItemType
Balance Type: | credit
Period Type: | duration

X
- Definition The cash inflow associated with the amount received from entity's first offering of stock to the public. + References Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef -Publisher FASB -Name Accounting Standards Codification -Topic 230 -SubTopic 10 -Section 45 -Paragraph 14 -Subparagraph (a) -URI https://asc.fasb.org/extlink&oid=126954810&loc=d3e3255-108585 + Details
Name: | us-gaap_ProceedsFromIssuanceInitialPublicOffering
Namespace Prefix: | us-gaap_
Data Type: | xbrli:monetaryItemType
Balance Type: | debit
Period Type: | duration

X
- Details
Name: | us-gaap_BusinessAcquisitionAxis=bomn_BusinessCombinationAgreementWithSHGMember
Namespace Prefix: |
Data Type: | na
Balance Type: |
Period Type: |

X
- Details
Name: | srt_ScheduleOfEquityMethodInvestmentEquityMethodInvesteeNameAxis=bomn_YellowstoneAcquisitionCompanyMember
Namespace Prefix: |
Data Type: | na
Balance Type: |
Period Type: |

X
- Details
Name: | srt_ScheduleOfEquityMethodInvestmentEquityMethodInvesteeNameAxis=bomn_SkyHarbourGroupCorporationClassACommonStockMember
Namespace Prefix: |
Data Type: | na
Balance Type: |
Period Type: |

X
- Details
Name: | dei_LegalEntityAxis=bomn_YellowstoneAcquisitionCompanyMember
Namespace Prefix: |
Data Type: | na
Balance Type: |
Period Type: |

X
- Details
Name: | us-gaap_ClassOfWarrantOrRightAxis=bomn_WarrantsIssuedInConnectionWithUnitsMember
Namespace Prefix: |
Data Type: | na
Balance Type: |
Period Type: |

X
- Details
Name: | us-gaap_SubsidiarySaleOfStockAxis=us-gaap_IPOMember
Namespace Prefix: |
Data Type: | na
Balance Type: |
Period Type: |

X
- Details
Name: | us-gaap_StatementClassOfStockAxis=us-gaap_CommonClassAMember
Namespace Prefix: |
Data Type: | na
Balance Type: |
Period Type: |

X
- Details
Name: | dei_LegalEntityAxis=bomn_BOCYellowstoneLLCMember
Namespace Prefix: |
Data Type: | na
Balance Type: |
Period Type: |

X
- Details
Name: | us-gaap_InvestmentTypeAxis=bomn_ClassBCommonStockOfYellowstoneAcquisitionCompanyMember
Namespace Prefix: |
Data Type: | na
Balance Type: |
Period Type: |

X
- Details
Name: | us-gaap_ClassOfWarrantOrRightAxis=bomn_NonredeemablePrivatePlacementWarrantsMember
Namespace Prefix: |
Data Type: | na
Balance Type: |
Period Type: |