XML 30 R19.htm IDEA: XBRL DOCUMENT v3.25.3

EARNINGS PER SHARE (Tables)

9 Months Ended

Sep. 30, 2025

Earnings Per Share [Abstract]

Schedule of Earnings Per Share, Basic and Diluted

Basic and diluted earnings per share of Class A common stock have been computed as follows (in thousands, except share and per share amounts):

			Three Months Ended September 30,												Nine Months Ended September 30,
Numerator:			2025						2024						2025						2024
Net (loss) income attributable to Brilliant Earth Group, Inc., BASIC			$	(107)					$	(141)					$	(739)					$	183
Add: Net (loss) income impact from assumed redemption of all LLC Units to common stock			(565)						(934)						(4,313)						1,184
Add (less): Income tax benefit (expense) on net (loss) income attributable to NCI			144						239						1,097						(302)
Net (loss) income attributable to Brilliant Earth Group, Inc., after adjustment for assumed conversion, DILUTED			$	(528)					$	(836)					$	(3,955)					$	1,065
Denominator:
Weighted average shares of common stock outstanding, BASIC			14,993,768						13,545,256						14,555,854						13,203,551
Dilutive effects of:
Vested LLC Units that are exchangeable for common stock			—						—						—						85,180,049
Unvested LLC Units that are exchangeable for common stock			—						—						—						55,708
RSUs			—						—						—						87,863
Weighted average shares of common stock outstanding, DILUTED			14,993,768						13,545,256						14,555,854						98,527,171
BASIC earnings per share			$	(0.01)					$	(0.01)					$	(0.05)					$	0.01
DILUTED earnings per share			$	(0.01)					$	(0.01)					$	(0.05)					$	0.01

Schedule of Antidilutive Securities Excluded from Computation of Earnings Per Share

The following table presents the securities for the three and nine months ended September 30, 2025 and 2024, that have been excluded from the computations of earnings per share because such impact would have been anti-dilutive:

			Three Months Ended September 30,												Nine Months Ended September 30,
			2025						2024						2025						2024
Vested LLC Units			84,944,802						84,905,562						84,951,274						—
RSUs			4,097,173						4,386,404						4,006,162						3,616,374
Stock options			665,905						681,592						665,905						723,667
Unvested LLC Units			—						59,969						6,330						14,864

X

- References

No definition available.

+ Details

Name:	us-gaap_EarningsPerShareAbstract
Namespace Prefix:	us-gaap_
Data Type:	xbrli:stringItemType
Balance Type:	na
Period Type:	duration

X

- Definition

Tabular disclosure of securities (including those issuable pursuant to contingent stock agreements) that could potentially dilute basic earnings per share (EPS) in the future that were not included in the computation of diluted EPS because to do so would increase EPS amounts or decrease loss per share amounts for the period presented, by antidilutive securities.

+ References

Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef
-Name Accounting Standards Codification
-Topic 260
-SubTopic 10
-Section 50
-Paragraph 1
-Subparagraph (c)
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147482662/260-10-50-1

+ Details

Name:	us-gaap_ScheduleOfAntidilutiveSecuritiesExcludedFromComputationOfEarningsPerShareTextBlock
Namespace Prefix:	us-gaap_
Data Type:	dtr-types:textBlockItemType
Balance Type:	na
Period Type:	duration

X

- Definition

Tabular disclosure of an entity's basic and diluted earnings per share calculations, including a reconciliation of numerators and denominators of the basic and diluted per-share computations for income from continuing operations.

+ References

Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef
-Topic 260
-SubTopic 10
-Name Accounting Standards Codification
-Section 50
-Paragraph 1
-Subparagraph (a)
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147482662/260-10-50-1

+ Details

Name:	us-gaap_ScheduleOfEarningsPerShareBasicAndDilutedTableTextBlock
Namespace Prefix:	us-gaap_
Data Type:	dtr-types:textBlockItemType
Balance Type:	na
Period Type:	duration