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INCOME TAX BENEFIT - Summary of Deferred Tax Assets and Deferred Tax Liabilities (Details) - USD ($) $ in Thousands | Dec. 31, 2022 | Dec. 31, 2021 | Dec. 31, 2020
--- | --- | --- | ---
Deferred tax assets: |  |  |
Accrued interest to foreign related parties | $ 1,660 | $ 581 |
Lease liability | 2,434 | 0 |
Intangibles | 0 | 4,108 |
Formation costs | 1,509 | 1,629 |
Net operating losses | 13,117 | 4,995 |
Inventory reserve | 1,731 | 81 |
Transaction costs | 0 | 1,358 |
Other temporary differences | 646 | 1,148 |
Accrued compensation | 1,377 | 831 |
R&D tax credits | 379 | 379 |
Non-deductible interest carryover | 3,350 | 1,422 |
Below market contract | 2,373 | 0 |
Capitalized research | 2,538 | 0 |
Investment in Waldencast LP | 3,466 | 0 |
Total deferred tax assets | 34,580 | 16,532 |
Deferred tax liabilities: |  |  |
Goodwill | (285) | (2,794) |
Fixed asset basis | (370) | (226) |
Lease asset | (2,025) | 0 |
Intangibles | (46,206) | 0 |
Inventory | 0 | 0 |
Total deferred tax liabilities | (48,886) | (3,020) |
Net deferred tax (liabilities) assets | (14,306) | 13,512 |
Less: valuation allowance | (7,944) | (14,060) | $ 0
Net deferred tax liabilities | $ (22,250) | $ (548) |

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