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UNAUDITED CONDENSED CONSOLIDATED BALANCE SHEETS - USD ($)
$ in Thousands
Sep. 30, 2023
Dec. 31, 2022
Current assets:    
Cash and cash equivalents $ 147,131 $ 154,649
Restricted cash 209 205
Inventories, net 37,256 39,331
Prepaid expenses and other current assets 11,271 11,764
Total current assets 195,867 205,949
Property and equipment, net 22,402 16,554
Deferred tax assets 9,272 8,948
Operating lease right of use assets 35,459 27,812
Other assets 2,693 3,311
Total assets 265,693 262,574
Current liabilities:    
Accounts payable 4,108 11,032
Accrued expenses and other current liabilities 35,073 37,833
Current portion of deferred revenue 23,051 18,505
Current portion of operating lease liabilities 4,866 3,873
Current portion of long-term debt 3,656 3,250
Total current liabilities 70,754 74,493
Long-term debt, net of debt issuance costs 56,749 59,462
Operating lease liabilities 37,066 28,537
Payable pursuant to the Tax Receivable Agreement 7,675 6,893
Other long-term liabilities 4 48
Total liabilities 172,248 169,433
Commitments and contingencies (Note 10)
Equity    
Preferred stock, $0.0001 par value, 10,000,000 shares authorized, none issued and outstanding at September 30, 2023 and December 31, 2022, respectively 0 0
Additional paid-in capital 7,791 7,256
Retained earnings 4,004 3,663
Equity attributable to Brilliant Earth Group, Inc. 11,805 10,929
NCI attributable to Brilliant Earth, LLC 81,640 82,212
Total equity 93,445 93,141
Total liabilities and equity 265,693 262,574
Common Class A    
Equity    
Common stock, value, issued 1 1
Common Class B    
Equity    
Common stock, value, issued 4 4
Common Class C    
Equity    
Common stock, value, issued 5 5
Common Class D    
Equity    
Common stock, value, issued $ 0 $ 0