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Segment Information (Tables)

9 Months Ended

12 Months Ended

Sep. 30, 2024

Dec. 31, 2023

Segment Information [Abstract]

Schedule of Reportable Segments Measure of Profit and Loss is Earnings Before Interest, Taxes, Foreign Exchange Gain (Loss)

Reportable segments’ measure of profit and loss is earnings before interest, taxes, foreign exchange gain (loss), gain on deconsolidation of FCG, impairments, depreciation and amortization and change in fair values in warrant and earnout liabilities.

		Three months ended September 30, 2024
		Falcon’s Creative Group				Falcon’s Beyond Destinations							Falcon’s Beyond Brands				Intersegment eliminations			Unallocated corporate overhead				Total
						Destination Operations				PDP
Revenue		$				$	347			$	—		$	1			$	—		$	1,721			$	2,069
Share of gain or (loss) from equity method investments			(1,658	)			77				1,619														38
Segment income (loss) from operations			(1,658	)			(91	)			1,619			(706	)						(1,586	)			(2,422	)
Depreciation and amortization expense																									(1	)
Interest expense																									(421	)
Interest income																									4
Change in fair value of warrant liabilities																									676
Change in fair value of earnout liabilities																									40,649
Foreign exchange transaction gain																									816
Income tax benefit																									—
Net income																								$	39,301

		Three months ended September 30, 2023
		Falcon’s Creative Group				Falcon’s Beyond Destinations											Falcon’s Beyond Brands				Intersegment eliminations				Unallocated corporate overhead				Total
						Destination Operations				PDP			Sierra Parima
Revenue		$	1,267	​(1)		$	274			$	—		$	—			$	1			$	39			$	—			$	1,581
Share of gain or (loss) from equity method investments			(1,044	)(2)			84				1,527			(1,413	)			—				(709	)			—				(1,555	)
Segment income (loss)			(4,868	)			(526	)			1,527			(1,413	)			(2,356	)			(671	)			(11,216	)			(19,523	)
Depreciation and amortization expense																														(59	)
Gain on deconsolidation FCG																														27,402
Impairment of intangible assets																														(2,377	)
Interest expense																														(321	)
Interest income																														47
Foreign exchange transaction loss																														(866	)
Income tax benefit																														7
Net income																													$	4,310

​(1)      Revenue for the period ended July 27, 2023 (prior to FCG’s deconsolidation).

​(2)      The Company’s share of its equity method investment in FCG subsequent to deconsolidation on July 27, 2023.

		Nine months ended September 30, 2024
		Falcon’s Creative Group				Falcon’s Beyond Destinations							Falcons Beyond Brands				Intersegment eliminations			Unallocated corporate overhead				Total
						Destination Operations				PDP
Revenue		$				$	445			$			$	1			$			$	4,937			$	5,383
Share of gain or (loss) from equity method investments			(137	)			239				2,810														2,912
Segment income (loss) from operations			(137	)			(846	)			2,810			(2,162	)						(8,045	)			(8,380	)
Depreciation and amortization expense																									(4	)
Share of equity method investee’s impairment of fixed assets
Interest expense																									(1,128	)
Interest income																									10
Change in fair value of warrant liabilities																									(1,715	)
Change in fair value of earnout liabilities																									172,271
Foreign exchange transaction gain																									298
Income tax benefit																									1
Net income																								$	161,353

		Nine months ended September 30, 2023
		Falcon’s Creative Group				Falcon’s Beyond Destinations											Falcons Beyond Brands				Intersegment eliminations				Unallocated corporate overhead				Total
						Destination Operations				PDP			Sierra Parima
Revenue		$	14,514	​(1)		$	380			$	—		$	—			$	1,482			$	(279	)		$	—			$	16,097
Share of gain or (loss) from equity method investments			(1,044	)(2)			212				1,902			(4,049	)							(711	)							(3,690	)
Segment income (loss)			(5,596	)			(1,324	)			1,902			(4,049	)			(3,450	)			(913	)			(23,197	)			(36,627	)
Depreciation and amortization expense																														(1,575	)
Gain on deconsolidation FCG																														27,402
Impairment of intangible assets																														(2,377	)
Interest expense																														(887	)
Other income																														92
Foreign exchange transaction loss																														(396	)
Income tax benefit																														26
Net loss																													$	(14,342	)

		Year ended December 31, 2023
		Falcon’s Creative Group				Falcon’s Beyond Destinations											Falcons Beyond Brands				Intersegment eliminations				Unallocated corporate overhead				Total
						Destinations Operations				PDP			Sierra Parima
Revenue		$	14,514			$	481			$	—		$	—			$	1,482			$	(279	)		$	2,046			$	18,244
Share of gain or (loss) from equity method investments, excluding impairments			(6,024	)			288				1,192			(5,614	)			—				(2,140	)			—				(12,298	)
Segment income (loss) from operations			(10,577	)			(1,807	)			1,192			(5,614	)			(4,015	)			(2,341	)			(42,342	)			(65,504	)
Depreciation and amortization expense																														(1,576	)
Gain on deconsolidation of FCG																														27,402
Share of equity method investee’s impairment of fixed assets																														(26,084	)
Impairment of equity method investments																														(14,069	)
Impairment of intangible assets																														(2,377	)
Interest expense																														(1,124	)
Interest income																														95
Change in fair value of warrant liabilities																														(2,972	)
Change in fair value of earnout liabilities																														(345,413	)
Foreign exchange transaction gains (losses)																														367
Income tax benefit																														325
Net loss																													$	(430,930	)

		Year ended December 31, 2022
		Falcon’s Creative Group			Falcon’s Beyond Destinations											Falcons Beyond Brands				Intersegment eliminations				Unallocated corporate overhead				Total
					Destinations Operations				PDP			Sierra Parima
Revenue		$	17,460		$	293			$	—		$	—			$	—			$	(1,803	)		$				$	15,950
Share of gain or (loss) from equity method investments						3				3,229			(1,719	)															1,513
Segment income (loss) from operations			698			(1,195	)			3,229			(1,719	)			(3,699	)			(553	)			(11,852	)			(15,091	)
Depreciation and amortization expense																													(737	)
Interest expense																													(1,113	)
Other expense																													(9	)
Foreign exchange transaction loss																													(478	)
Net loss																												$	(17,428	)

Schdule of Identifiable Assets

Identifiable assets as of December 31, 2023 and December 31, 2022 are as follows:

		As of December 31,
		2023			2022
Falcon’s Creative Group		$	30,930		$	28,650
Destinations Operations			6,964			7,811
PDP			22,870			23,688
Sierra Parima			—			41,562
Falcons Beyond Brands			—			4,275
Unallocated corporate assets and intersegment eliminations			2,595			6,284
Total assets		$	63,359		$	112,270

X

- Definition

Tabular disclosure of assets, excluding financial assets and goodwill, lacking physical substance and exist in perpetuity, by either major class or business segment.

+ References

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-Topic 350
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-Name Accounting Standards Codification
-Section 55
-Paragraph 40
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-URI https://asc.fasb.org/1943274/2147482640/350-30-55-40

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Tabular disclosure of the profit or loss and total assets for each reportable segment. An entity discloses certain information on each reportable segment if the amounts (a) are included in the measure of segment profit or loss reviewed by the chief operating decision maker or (b) are otherwise regularly provided to the chief operating decision maker, even if not included in that measure of segment profit or loss.

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