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Net Income (Loss) Per Share (Tables) | 6 Months Ended
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Jun. 30, 2025
Earnings Per Share [Abstract] |
Schedule of Net Income (Loss) Per Share | The following table sets forth the computation of basic and diluted net income (loss) per share (in thousands, except unit/share and per unit/share amounts, unaudited):
| Three Months Ended June 30, |  | Six Months Ended June 30,
| 2025 |  | 2024 |  | 2025 |  | 2024
Numerator: |  |  |  |  |  |  |
Net income (loss) | $ | (14,512) |  |  | $ | (1,374) |  |  | $ | (22,357) |  |  | $ | 482 |
Less: Net income (loss) attributable to non-controlling interest | (9,183) |  |  | (892) |  |  | (14,141) |  |  | 415 |
Net income (loss) attributable to BRC Inc. | $ | (5,329) |  |  | $ | (482) |  |  | $ | (8,216) |  |  | $ | 67 |
Denominator: |  |  |  |  |  |  |
Weighted-average shares of Class A Common Stock outstanding - Basic | 79,146,003 |  |  | 68,209,081 |  |  | 78,780,708 |  |  | 67,260,724 |
Weighted-average effect of dilutive securities: |  |  |  |  |  |  |
Options | — |  |  | — |  |  | — |  |  | 16,411 |
RSUs | — |  |  | — |  |  | — |  |  | 489,278 |
Incentive Units (Share Equivalents) | — |  |  | — |  |  | — |  |  | 564,971 |
ESPP | — |  |  | — |  |  | — |  |  | 1,876 |
Weighted-average shares of Class A Common Stock outstanding - Diluted | 79,146,003 |  |  | 68,209,081 |  |  | 78,780,708 |  |  | 68,333,260 |
Net income (loss) per share attributable to Class A Common Stock, basic and diluted | $ | (0.07) |  |  | $ | (0.01) |  |  | $ | (0.10) |  |  | $ | — |
Schedule of Antidilutive Securities | The Company excluded the following potentially dilutive securities, presented based on amounts outstanding at each period end, from the computation of diluted net income (loss) per share attributable to Class A Common Stock because including them would have had an antidilutive effect:
| Three Months Ended June 30, |  | Six Months Ended June 30,
| 2025 |  | 2024 |  | 2025 |  | 2024
Stock options | 7,995,668 |  |  | 5,407,036 |  |  | 7,995,668 |  |  | 5,207,383 |
Common Units | 134,426,861 |  |  | 142,568,263 |  |  | 134,426,861 |  |  | 142,568,263 |
RSUs | 4,459,117 |  |  | 2,407,540 |  |  | 4,459,117 |  |  | 271,124 |
PSUs | 8,462,412 |  |  | 8,462,412 |  |  | 8,462,412 |  |  | 8,462,412 |
Incentive Units (Share Equivalents) | 1,221,857 |  |  | 1,187,537 |  |  | 1,221,857 |  |  | 1,187,537 |
ESPP | 79,468 |  |  | 72,716 |  |  | 79,468 |  |  | — |
Total units excluded from computation of diluted net income (loss) per share | 156,645,383 |  |  | 160,105,504 |  |  | 156,645,383 |  |  | 157,696,719 |

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- 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
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- 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
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