XML 55 R47.htm IDEA: XBRL DOCUMENT v3.26.1

Income Taxes (Tables)

12 Months Ended

Dec. 31, 2025

Income Tax Disclosure [Abstract]

Schedule of Income Tax Benefit

Income tax benefit for the year ended December 31, 2025 is as follows:

Current:
Federal		$	—
State			—
Foreign			—
			—
Deferred:
Federal			(34,589,736	)
State			(8,428,170	)
Foreign			—
Benefits of operating loss carryforwards			(1,637,851	)
			(44,655,757	)
		$	(44,655,757	)

Income tax benefit for the year ended December 31, 2024 is as follows:

Current:
Federal		$	6,205,464
State			914,465
			7,119,929
Deferred:
Federal			(6,646,568	)
State			(1,818,322	)
			(8,464,890	)
		$	(1,344,961	)

Schedule of Income Tax Expense (Benefit) , Federal Statutory Rate

Income tax benefit for the year ended December 31, 2025 differs from the amounts that would result from applying the federal statutory rate of 21% to the Company’s pre-tax loss as follows:

						Percentage of
		Amount				Pre-Tax Loss
Expected tax benefit		$	(50,656,689	)			21	%
State income taxes, net of federal benefit			(7,258,604	)			3	%
Change in valuation allowance			12,576,428				-5	%
Non-deductible items			323,188				0	%
Other			359,920				0	%
		$	(44,655,757	)			19	%

Income tax benefit for the year ended December 31, 2024 differs from the amounts that would result from applying the federal statutory rate of 21% to the Company’s loss before taxes as follows:

Expected tax benefit		$	(1,532,372	)
State income taxes, net of federal benefit			(310,137	)
Tax rate adjustments			(258,484	)
Change in valuation allowance			(296,180	)
Non-deductible items			560,477
Other			491,735
		$	(1,344,961	)

Schedule of Components of Deferred Tax Assets and Liabilities

Temporary differences that give rise to the components of deferred tax assets and liabilities are as follows:

		December 31,
		2024				2025
Deferred tax assets:
Allowance for credit losses		$	428,820			$	612,719
Other assets			2,316,033				1,898,118
Deferred interest			5,979,713				4,268,102
Operating lease liabilities			10,123,133				8,695,410
Other long-term liabilities			1,846,108				1,863,231
Stock-based compensation			100,499				34,168
Interest expense limitation			16,373,283				20,211,886
Net operating losses			253,754				1,880,780
Subtotal			37,421,343				39,464,414
Valuation allowance			—				(15,798,830	)
Total			37,421,343				23,665,584
Deferred tax liabilities:
Prepaid expenses			(183,912	)			(195,288	)
Property and equipment			(4,320,397	)			(4,046,450	)
Operating lease right-of-use assets			(9,264,058	)			(7,905,364	)
Intangibles			(87,400,913	)			(30,559,893	)
Total			(101,169,280	)			(42,706,995	)
Net deferred tax liabilities		$	(63,747,937	)		$	(19,041,411	)

Summary of Income Taxes Paid

Income taxes paid for the year ended December 31, 2025 are as follows:

Federal taxes		$	2,539,925
State and local taxes:
Florida			235,000
Georgia			6,826
Massachusetts			680,200
Michigan			160,000
New Jersey			65,254
North Carolina			49,500
Pennsylvania			120,333
Other			13,048
		$	3,870,086

X

- Definition

Income taxes paid.

+ References

No definition available.

+ Details

Name:	bbgi_IncomeTaxesPaidTableTextBlock
Namespace Prefix:	bbgi_
Data Type:	dtr-types:textBlockItemType
Balance Type:	na
Period Type:	duration

X

- References

No definition available.

+ Details

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

X

- Definition

Tabular disclosure of the components of income tax expense attributable to continuing operations for each year presented including, but not limited to: current tax expense (benefit), deferred tax expense (benefit), investment tax credits, government grants, the benefits of operating loss carryforwards, tax expense that results from allocating certain tax benefits either directly to contributed capital or to reduce goodwill or other noncurrent intangible assets of an acquired entity, adjustments of a deferred tax liability or asset for enacted changes in tax laws or rates or a change in the tax status of the entity, and adjustments of the beginning-of-the-year balances of a valuation allowance because of a change in circumstances that causes a change in judgment about the realizability of the related deferred tax asset in future years.

+ References

Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef
-Topic 740
-SubTopic 10
-Name Accounting Standards Codification
-Section 50
-Paragraph 9
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147482685/740-10-50-9

+ Details

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

X

- Definition

Tabular disclosure of the components of net deferred tax asset or liability recognized in an entity's statement of financial position, including the following: the total of all deferred tax liabilities, the total of all deferred tax assets, the total valuation allowance recognized for deferred tax assets.

+ References

Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef
-Topic 740
-SubTopic 10
-Name Accounting Standards Codification
-Section 50
-Paragraph 2
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147482685/740-10-50-2

+ Details

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

X

- Definition

Tabular disclosure of the reconciliation using percentage or dollar amounts of the reported amount of income tax expense attributable to continuing operations for the year to the amount of income tax expense that would result from applying domestic federal statutory tax rates to pretax income from continuing operations.

+ References

Reference 1: http://www.xbrl.org/2003/role/exampleRef
-Topic 740
-SubTopic 10
-Name Accounting Standards Codification
-Section 55
-Paragraph 231
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147482663/740-10-55-231

Reference 2: http://www.xbrl.org/2003/role/disclosureRef
-Topic 740
-SubTopic 10
-Name Accounting Standards Codification
-Section 50
-Paragraph 12A
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147482685/740-10-50-12A

Reference 3: http://www.xbrl.org/2009/role/commonPracticeRef
-Topic 740
-SubTopic 10
-Name Accounting Standards Codification
-Section 50
-Paragraph 12
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147482685/740-10-50-12

+ Details

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