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Business Combination and Acquisitions Business Combination (Tables) | 9 Months Ended | 12 Months Ended
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Sep. 26, 2021 | Dec. 31, 2020
Business Acquisition [Line Items] |  |
Summary of reconciles elements of business combination to cash flows | The following table reconciles the elements of the Business Combination to the condensed consolidated statements of cash flows for the 39-week period ended September 26, 2021:
|  | Recapitalization |
Cash - Empower’s trust and cash (net of redemptions of $99,353 and transaction costs of $44,314) |  | $ | 107,042 |
Cash - Forward Purchase Agreement |  |  | 50,000 |
Cash - PIPE Financing |  |  | 240,000 |
Net cash provided by Business Combination and PIPE Financing |  |  | 397,042 |
Less: cash consideration paid to Holley Stockholder |  |  | (264,718 | )
Net contributions from Business Combination and PIPE Financing |  | $ | 132,324 |
Drake Automotive Group LLC [Member] |  |
Business Acquisition [Line Items] |  |
Summary of Purchase price allocation of assets acquired and liabilities assumed | The allocation of the purchase price to the assets acquired and liabilities assumed was based on estimates of the fair value of the net assets as follows:
Cash |  | $ | 205 |
Accounts receivable |  |  | 3,947 |
Inventory |  |  | 14,198 |
Property, plant and equipment |  |  | 1,296 |
Other assets |  |  | 189 |
Tradenames |  |  | 7,715 |
Customer relationships |  |  | 17,175 |
Goodwill |  |  | 7,551 |
Accounts payable |  |  | (2,524 | )
Accrued liabilities |  |  | (648 | )
|  | $ | 49,104 |
| The allocation of the purchase price to the assets acquired and liabilities assumed was based on estimates of the fair value of the net assets as follows:
Cash |  | $ | 205 |
Accounts receivable |  |  | 3,947 |
Inventory |  |  | 14,198 |
Property, plant and equipment |  |  | 1,296 |
Other assets |  |  | 189 |
Tradenames |  |  | 7,715 |
Customer relationships |  |  | 17,175 |
Goodwill |  |  | 7,551 |
Accounts payable |  |  | (2,524 | )
Accrued liabilities |  |  | (648 | )
|  | $ | 49,104 |
Simpson Performance Products, Inc. [Member] |  |
Business Acquisition [Line Items] |  |
Summary of Purchase price allocation of assets acquired and liabilities assumed | The allocation of the purchase price to the assets acquired and liabilities assumed was based on estimates of the fair value of the net assets as follows:
|  | November 16, 2020 (as initially reported) |  |  | Measurement Period Adjustments |  |  | November 16, 2020 (as adjusted) |
Cash |  | $ | 7,715 |  |  | $ | — |  |  | $ | 7,715 |
Accounts receivable |  |  | 3,894 |  |  |  | — |  |  |  | 3,894 |
Inventory |  |  | 19,265 |  |  |  | (770 | ) |  |  | 18,495 |
Property, plant and equipment |  |  | 5,952 |  |  |  | — |  |  |  | 5,952 |
Other assets |  |  | 1,613 |  |  |  | — |  |  |  | 1,613 |
Tradenames |  |  | 23,980 |  |  |  | — |  |  |  | 23,980 |
Customer relationships |  |  | 28,770 |  |  |  | — |  |  |  | 28,770 |
Patents |  |  | 2,720 |  |  |  | — |  |  |  | 2,720 |
Goodwill |  |  | 51,305 |  |  |  | 843 |  |  |  | 52,148 |
Accounts payable |  |  | (2,483 | ) |  |  | — |  |  |  | (2,483 | )
Accrued liabilities |  |  | (7,787 | ) |  |  | — |  |  |  | (7,787 | )
Deferred tax liability |  |  | (12,993 | ) |  |  | — |  |  |  | (12,993 | )
Debt |  |  | (4,615 | ) |  |  | — |  |  |  | (4,615 | )
|  | $ | 117,336 |  |  | $ | 73 |  |  | $ | 117,409 |
| The preliminary allocation of the purchase price to the assets acquired and liabilities assumed was based on estimates of the fair value of the net assets as follows:
Cash |  | $ | 7,715 |
Accounts receivable |  |  | 3,894 |
Inventory |  |  | 19,265 |
Property, plant and equipment |  |  | 5,952 |
Other assets |  |  | 1,613 |
Tradenames |  |  | 23,980 |
Customer relationships |  |  | 28,770 |
Patents |  |  | 2,720 |
Goodwill |  |  | 51,305 |
Accounts payable |  |  | (2,483 | )
Accrued liabilities |  |  | (7,787 | )
Deferred tax liability |  |  | (12,993 | )
Debt |  |  | (4,615 | )
|  | $ | 117,336 |
Detroit Speed, Inc. [Member] |  |
Business Acquisition [Line Items] |  |
Summary of Purchase price allocation of assets acquired and liabilities assumed | The allocation of the purchase price to the assets acquired and liabilities assumed was based on estimates of the fair value of the net assets as follows:
Cash |  | $ | 1,784 |
Accounts receivable |  |  | 418 |
Inventory |  |  | 3,478 |
Property, plant and equipment |  |  | 3,040 |
Other assets |  |  | 215 |
Tradenames |  |  | 1,127 |
Customer relationships |  |  | 560 |
Goodwill |  |  | 2,636 |
Accounts payable |  |  | (668 | )
Accrued liabilities |  |  | (1,019 | )
Deferred tax liability |  |  | (274 | )
|  | $ | 11,297 |
| The allocation of the purchase price to the assets acquired and liabilities assumed was based on estimates of the fair value of the net assets as follows:
Cash |  | $ | 1,784 |
Accounts receivable |  |  | 418 |
Inventory |  |  | 3,478 |
Property, plant and equipment |  |  | 3,040 |
Other assets |  |  | 215 |
Tradenames |  |  | 1,127 |
Customer relationships |  |  | 560 |
Goodwill |  |  | 2,636 |
Accounts payable |  |  | (668 | )
Accrued liabilities |  |  | (1,019 | )
Deferred tax liability |  |  | (274 | )
|  | $ | 11,297 |
Advance Engine Management Inc. [Member] |  |
Business Acquisition [Line Items] |  |
Summary of Purchase price allocation of assets acquired and liabilities assumed | The allocation of the purchase price to the assets acquired and liabilities assumed was based on estimates of the fair value of the net assets as follows:
|  | April 14, 2021 (as initially reported) |  |  | Measurement Period Adjustments |  |  | April 14, 2021 (as adjusted) |
Accounts receivable |  | $ | 3,454 |  |  | $ | (61 | ) |  | $ | 3,393 |
Inventory |  |  | 3,892 |  |  |  | — |  |  |  | 3,892 |
Property, plant and equipment |  |  | 1,342 |  |  |  | — |  |  |  | 1,342 |
Other assets |  |  | 493 |  |  |  | (91 | ) |  |  | 402 |
Tradenames |  |  | 10,760 |  |  |  | — |  |  |  | 10,760 |
Customer relationships |  |  | 14,640 |  |  |  | — |  |  |  | 14,640 |
Patents |  |  | 1,970 |  |  |  | — |  |  |  | 1,970 |
Technology intangibles |  |  | 110 |  |  |  | — |  |  |  | 110 |
Goodwill |  |  | 17,426 |  |  |  | (420 | ) |  |  | 17,006 |
Accounts payable |  |  | (2,032 | ) |  |  | 110 |  |  |  | (1,922 | )
Accrued liabilities |  |  | (489 | ) |  |  | 139 |  |  |  | (350 | )
|  | $ | 51,566 |  |  | $ | (323 | ) |  | $ | 51,243 |
Summary of pro forma information | The following table provides the unaudited consolidated pro forma results for the periods presented as if AEM had been acquired as of January 1, 2020.
|  | For the thirteen weeks ended |  |  | For the thirty-nine weeks ended |
|  | September 26, |  |  | September 27, |  |  | September 26, |  |  | September 27, |
|  | 2021 |  |  | 2020 |  |  | 2021 |  |  | 2020 |
Pro forma net sales |  | $ | 159,673 |  |  | $ | 140,195 |  |  | $ | 521,836 |  |  | $ | 384,237 |
Pro forma net income |  |  | (30,200 | ) |  |  | 15,045 |  |  |  | (6,906 | ) |  |  | 33,195 |
Range Technologies Inc [Member] |  |
Business Acquisition [Line Items] |  |
Summary of Purchase price allocation of assets acquired and liabilities assumed |  | The allocation of the purchase price to the assets acquired and liabilities assumed was based on estimates of the fair value of the net assets as follows:
Cash |  | $ | 218 |
Accounts receivable |  |  | 94 |
Inventory |  |  | 231 |
Property, plant and equipment |  |  | 7 |
Other assets |  |  | 60 |
Tradename |  |  | 510 |
Technology intangible |  |  | 5,695 |
Goodwill |  |  | 2,072 |
Accounts payable |  |  | (64 | )
Accrued liabilities |  |  | (4 | )
Deferred taxes |  |  | (1,580 | )
|  | $ | 7,239 |
HPI [Member] |  |
Business Acquisition [Line Items] |  |
Summary of Purchase price allocation of assets acquired and liabilities assumed |  | The allocation of the purchase price to the assets acquired and liabilities assumed was based on estimates of the fair value of the net assets as follows:
Cash |  | $ | 7,981 |
Accounts receivable |  |  | 24,740 |
Inventory |  |  | 109,507 |
Property, plant and equipment |  |  | 29,313 |
Other assets |  |  | 2,987 |
Tradenames |  |  | 118,235 |
Customer relationship |  |  | 157,255 |
Technology intangible |  |  | 4,880 |
Goodwill |  |  | 233,090 |
Accounts payable |  |  | (14,098 | )
Accrued liabilities |  |  | (17,148 | )
Deferred taxes |  |  | (56,885 | )
|  | $ | 599,857 |
HPI And Range [Member] |  |
Business Acquisition [Line Items] |  |
Summary of pro forma information |  | The following table presents the supplemental and unaudited pro forma results as if HPI and Range had been acquired as of January 1, 2018:
|  | 2019 |  |  | 2018 |
Pro forma net sales |  | $ | 373,459 |  |  | $ | 378,287 |
Pro forma net income (loss) |  |  | 7,032 |  |  |  | (30,225 | )
Range Drake Simpson And Detroit Speed [Member] |  |
Business Acquisition [Line Items] |  |
Summary of pro forma information |  | The following table presents the supplemental and unaudited pro forma results as if Range, Drake, Simpson and Detroit Speed had been acquired as of January 1, 2019:
|  | 2020 |  |  | 2019 |
Pro forma net sales |  | $ | 584,270 |  |  | $ | 461,418 |
Pro forma net income (loss) |  |  | 37,304 |  |  |  | (8,799 | )

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