FALCON'S BEYOND GLOBAL, INC., 10-Q filed on 8/14/2025
Quarterly Report
v3.25.2
Document and Entity Information - shares
6 Months Ended
Jun. 30, 2025
Aug. 14, 2025
Document Information [Line Items]    
Document Type 10-Q  
Document Transition Report false  
Document Quarterly Report true  
Entity Interactive Data Current Yes  
Amendment Flag false  
Document Period End Date Jun. 30, 2025  
Document Fiscal Year Focus 2025  
Document Fiscal Period Focus Q2  
Entity Registrant Name Falcon’s Beyond Global, Inc.  
Entity Central Index Key 0001937987  
Entity File Number 001-41833  
Entity Tax Identification Number 92-0261853  
Entity Incorporation, State or Country Code DE  
Current Fiscal Year End Date --12-31  
Entity Current Reporting Status Yes  
Entity Shell Company false  
Entity Filer Category Non-accelerated Filer  
Entity Small Business true  
Entity Emerging Growth Company true  
Entity Ex Transition Period false  
Entity Address, Address Line One 1768 Park Center Drive  
Entity Address, City or Town Orlando  
Entity Address, State or Province FL  
Entity Address, Postal Zip Code 32835  
City Area Code (407)  
Local Phone Number 909-9350  
Class A common stock, par value $0.0001 per share    
Document Information [Line Items]    
Title of 12(b) Security Class A common stock, par value $0.0001 per share  
Trading Symbol FBYD  
Security Exchange Name NASDAQ  
Warrants exchangeable for 0.25 shares of Class A common stock on October 6, 2028    
Document Information [Line Items]    
Title of 12(b) Security Warrants exchangeable for 0.25 shares of Class A common stock on October 6, 2028  
Trading Symbol FBYDW  
Security Exchange Name NASDAQ  
Class A Common Stock [Member]    
Document Information [Line Items]    
Entity Common Stock, Shares Outstanding   37,232,805
Class B Common Stock    
Document Information [Line Items]    
Entity Common Stock, Shares Outstanding   83,814,187
v3.25.2
Condensed Consolidated Balance Sheets (Unaudited) - USD ($)
$ in Thousands
Jun. 30, 2025
Dec. 31, 2024
Current assets:    
Cash and cash equivalents ($277 and $282 restricted cash as of June 30, 2025 and December 31, 2024, respectively) $ 26,064 $ 825
Accounts receivable ($617 and $1,713 related party as of June 30, 2025 and December 31, 2024, respectively) 1,357 1,716
Contract assets 147 0
Other current assets 979 1,593
Total current assets 28,547 4,134
Investments and advances to equity method investments 55,473 56,560
Operating lease right-of-use assets 3,508 0
Property and equipment, net 1,090 24
Other non-current assets 589 513
Total assets 89,207 61,231
Current liabilities:    
Accounts payable ($594 and $1,669 related party as of June 30, 2025 and December 31, 2024, respectively) 10,160 9,540
Accrued expenses and other current liabilities ($886 and $660 related party as of June 30, 2025 and December 31, 2024, respectively) 26,925 25,870
Short-term advances ($1,500 and $0 related party as of June 30, 2025 and December 31, 2024, respectively) 8,033 0
Operating lease liability, current 420 0
Short-term debt ($904 related party as of June30, 2025 and December 31, 2024) 8,471 8,471
Long-term debt, current 1,956 1,759
Total current liabilities 55,965 45,640
Operating lease liability, net of current portion 2,141 0
Long-term debt, net of current portion ($28,807 and $28,904 related party as of June 30, 2025 and December 31, 2024, respectively) 30,177 30,977
Warrant liabilities 0 4,711
Total liabilities 88,283 81,328
Commitments and contingencies - Note 12
Stockholders' equity (deficit)    
Additional paid-in capital 38,975 37,808
Accumulated deficit (38,927) (46,538)
Accumulated other comprehensive income (loss) 358 (243)
Total equity (deficit) attributable to common stockholders 414 (8,965)
Non-controlling interest 510 (11,132)
Total equity (deficit) 924 (20,097)
Total liabilities and equity 89,207 61,231
Class A Common Stock [Member]    
Stockholders' equity (deficit)    
Common stock, value 3 3
Class B Common Stock [Member]    
Stockholders' equity (deficit)    
Common stock, value $ 5 $ 5
v3.25.2
Condensed Consolidated Balance Sheets (Unaudited) (Parentheticals) - USD ($)
$ in Thousands
Jun. 30, 2025
Dec. 31, 2024
Restricted cash $ 277 $ 282
Common stock, par value (in Dollars per share) $ 0.0001  
Related Party    
Accounts receivable related party (in Dollars) $ 617 1,713
Accounts payable - related party (in Dollars) 594 1,669
Accrued expenses and other current liabilities - related party 886 660
Short-term advances 1,500 0
Short-term debt 904 904
Long-term debt, net of current portion - related party (in Dollars) $ 28,807 $ 28,904
Class A Common Stock [Member]    
Common stock, par value (in Dollars per share) $ 0.0001 $ 0.0001
Common stock, shares authorized 500,000,000 500,000,000
Common stock, shares issued 36,232,805 36,106,345
Common stock, shares outstanding 36,232,805 36,106,345
Class B Common Stock [Member]    
Common stock, par value (in Dollars per share) $ 0.0001 $ 0.0001
Common stock, shares authorized 150,000,000 150,000,000
Common stock, shares issued 44,814,187 44,815,937
Common stock, shares outstanding 44,814,187 44,815,937
v3.25.2
Condensed Consolidated Statements of Operations and Comprehensive Income (Unaudited) - USD ($)
$ in Thousands
3 Months Ended 6 Months Ended
Jun. 30, 2025
Jun. 30, 2024
Jun. 30, 2025
Jun. 30, 2024
Income Statement [Abstract]        
Revenue ($1,768, $1,798, $3,391 and $3,314 related party for the three months ended June 30, 2025 and 2024 and for the six months ended June 30, 2025 and 2024, respectively) $ 2,549 $ 1,798 $ 4,257 $ 3,314
Operating expenses:        
Project design and build expense 431 0 537 0
Selling, general and administrative expense ($21, $0, $45 and $0 related party for the three months ended June 30, 2025 and 2024 and for the six months ended June 30, 2025 and 2024, respectively) 6,644 5,308 12,940 12,101
Transaction (credit) expenses (3,299) 0 (1,778) 7
Credit loss expense ($0, $0, $0 and $12 related party for the three months ended June 30, 2025 and 2024 and for the six months ended June 30, 2025 and 2024, respectively) 0 0 0 12
Research and development expense ($57, $10, $175 and $26 related party for the three months ended June 30, 2025 and 2024 and for the six months ended June 30, 2025 and 2024, respectively) 83 10 201 26
Depreciation and amortization expense 40 2 44 3
Total operating expenses 3,899 5,320 11,944 12,149
Loss from operations (1,350) (3,522) (7,687) (8,835)
Share of gain from equity method investments 25,846 1,720 21,783 2,874
Interest expense ($(572), $(235), $(1,141) and $(426) related party for the three months ended June 30, 2025 and 2024 and for the six months ended June 30, 2025 and 2024, respectively) (841) (438) (2,174) (707)
Interest income 2 3 5 6
Change in fair value of warrant liabilities 0 (2,599) 2,886 (2,391)
Change in fair value of earnout liabilities 0 13,006 0 131,621
Foreign exchange transaction gain (loss) 1,455 (142) 2,207 (517)
Net income before taxes 25,112 8,028 17,020 122,051
Income tax benefit 0 0 0 1
Net income 25,112 8,028 17,020 122,052
Net income attributable to noncontrolling interest 13,886 6,794 9,409 103,648
Net income attributable to common stockholders $ 11,226 $ 1,234 $ 7,611 $ 18,404
Net income per share        
Net income per share, basic (in Dollars per share) $ 0.3 $ 0.1 $ 0.21 $ 1.61
Net income per share, diluted (in Dollars per share) $ 0.3 $ 0 $ 0.17 $ 1.14
Weighted average shares outstanding, basic (in Shares) 37,523,324 12,010,729 37,423,300 11,418,276
Weighted average shares outstanding, diluted (in Shares) 37,525,894 12,079,960 37,521,109 11,677,891
Other Comprehensive income:        
Net income $ 25,112 $ 8,028 $ 17,020 $ 122,052
Foreign currency translation income (loss) 1,262 (8) 1,347 (4)
Total comprehensive income 26,374 8,020 18,367 122,048
Comprehensive income attributable to noncontrolling interest 14,585 6,787 10,155 103,645
Total Comprehensive income attributable to common stockholders $ 11,789 $ 1,233 $ 8,212 $ 18,403
v3.25.2
Condensed Consolidated Statements of Operations and Comprehensive Income (Unaudited) (Parentheticals) - USD ($)
$ in Thousands
3 Months Ended 6 Months Ended
Jun. 30, 2025
Jun. 30, 2024
Jun. 30, 2025
Jun. 30, 2024
Credit loss expense - related party     $ 0 $ 12
Related Party        
Related party $ 1,768 $ 1,798 3,391 3,314
Selling, general and administrative expense - related party 21 0 45 0
Credit loss expense - related party 0 0 0 12
Research and development expense related party 57 10 175 26
Interest expense - related party $ (572) $ (235) $ (1,141) $ (426)
v3.25.2
Condensed Consolidated Statements of Cash Flows (Unaudited) - USD ($)
$ in Thousands
6 Months Ended
Jun. 30, 2025
Jun. 30, 2024
Cash flows from operating activities    
Net (loss) income $ 17,020 $ 122,052
Adjustments to reconcile net income to net cash used in operating activities:    
Depreciation and amortization 44 3
Foreign exchange transaction (gain) loss (2,207) 517
Share of gain from equity method investments (21,783) (2,874)
Credit loss expense ($0 and $12 related party for the six months ended June 30, 2025 and 2024, respectively) 0 12
Change in fair value of earnouts 0 (131,621)
Change in fair value of warrants (2,886) 2,391
Share based compensation expense 848 699
Loss on sale of equipment 0 2
Changes in assets and liabilities:    
Accounts receivable ($1,096 and $586 related party for the six months ended June 30, 2025 and 2024, respectively) 392 627
Contract assets (147) 0
Deferred transaction costs 588 0
Other current assets 92 (18)
Other non-current assets (4) (41)
Accounts payable ($(1,075) and $308 related party for the six months ended June 30, 2025 and 2024 respectively) 506 (22)
Accrued expenses and other current liabilities ($227 and $57 related party for the six months ended June 30, 2025 and 2024 respectively) 545 1,888
Operating lease assets and liabilities 33 0
Net cash used in operating activities (6,959) (6,385)
Cash flows from investing activities    
Purchase of property and equipment (92) (5)
Proceeds from sale of equipment 2 0
Distribution from equity method investment PDP 26,955 0
OES Acquisition (1,632) 0
Net cash provided by (used) in investing activities 25,233 (5)
Cash flows from financing activities    
Short-term advances ($1,500 and $0 related party for the six months ended June 30, 2025 and 2024, respectively) 8,033 0
Short-term advances from affiliates ($0 and $796 related party for the six months ended June 30, 2025 and 2024, respectively) 0 796
Proceeds from debt – related party 0 7,221
Proceeds from debt - third party 0 1,250
Repayment of debt – related party 0 (1,757)
Repayment of debt – third party (986) (858)
Proceeds from related party credit facilities 1,769 5,600
Repayment of related party credit facilities (1,866) (5,392)
Proceeds from exercised warrants 0 111
Proceeds from RSUs issued to affiliates 403 426
Settlement of RSUs (422) 0
Net cash provided by financing activities 6,931 7,397
Net increase in cash and cash equivalents 25,205 1,007
Foreign exchange impact on cash 34 (15)
Cash and cash equivalents at beginning of period 825 672
Cash and cash equivalents at end of period 26,064 1,664
Supplemental disclosures:    
Cash paid for interest 991 280
Non-cash activities:    
Conversion of warrants to common shares, Class A 1,825 7,137
Conversion of Class B Common Stock to Class A Common Stock 19 14,733
Release of earnout Common shares from escrow $ 0 $ 66,255
v3.25.2
Condensed Consolidated Statements of Cash Flows (Unaudited) (Parentheticals) - USD ($)
$ in Thousands
6 Months Ended
Jun. 30, 2025
Jun. 30, 2024
Statement of Cash Flows [Abstract]    
Credit loss expense from related party $ 0 $ 12
Accounts receivable, related party 1,096 586
Accounts payable, related party (1,075) 308
Accrued expenses and other current liabilities, related party 227 57
Short-term advances, related party 1,500 0
Short-term advances from affiliates, related party $ 0 $ 796
v3.25.2
Condensed Consolidated Statements of Stockholders' Equity (Deficit) (Unaudited) - USD ($)
$ in Thousands
Total
Class A
Common Stock
Class A
Common Stock
Class B
Additional paid-in capital
Accumulated other comprehensive income (loss)
Accumulated deficit
Shareholder's equity (deficit)
Non-controlling Interest
Balance at Dec. 31, 2023 $ (488,994)   $ 1 $ 6 $ 11,699 $ (216) $ (68,595) $ (57,105) $ (431,889)
Balance (in Shares) at Dec. 31, 2023     9,445,972 62,440,940          
Conversion of warrants to common shares 93       (7,137)     (7,137) 7,230
Conversion of warrants to common shares (in Shares)     9,126            
Conversion of Class B common stock to Class A common stock (in Shares)     2,400,000 (2,400,000)          
Conversion of Class B common stock to Class A common stock         (14,733)     (14,733) 14,733
RSU issuances 567       85     85 482
Net (loss) income 114,024           17,169 17,169 96,855
Foreign currency translation gain (loss) 4         1   1 3
Balance at Mar. 31, 2024 (374,306)   $ 1 $ 6 (10,086) (215) (51,426) (61,720) (312,586)
Balance (in Shares) at Mar. 31, 2024     11,855,098 60,040,940          
Balance at Dec. 31, 2023 (488,994)   $ 1 $ 6 11,699 (216) (68,595) (57,105) (431,889)
Balance (in Shares) at Dec. 31, 2023     9,445,972 62,440,940          
Net (loss) income 122,052 $ 122,052              
Foreign currency translation gain (loss) (4)                
Balance at Jun. 30, 2024 (299,473)   $ 1 $ 7 5,681 (216) (50,192) (44,719) (254,754)
Balance (in Shares) at Jun. 30, 2024     12,079,955 68,815,940          
Balance at Mar. 31, 2024 (374,306)   $ 1 $ 6 (10,086) (215) (51,426) (61,720) (312,586)
Balance (in Shares) at Mar. 31, 2024     11,855,098 60,040,940          
Release of earnout Common shares from escrow and other 66,255     $ 1 15,681     15,682 50,573
Release of earnout Common shares from escrow and other (in Shares)     224,857 8,775,000          
RSU issuances 558       86     86 472
Net (loss) income 8,028 8,028         1,234 1,234 6,794
Foreign currency translation gain (loss) (8)         (1)   (1) (7)
Balance at Jun. 30, 2024 (299,473)   $ 1 $ 7 5,681 (216) (50,192) (44,719) (254,754)
Balance (in Shares) at Jun. 30, 2024     12,079,955 68,815,940          
Balance at Dec. 31, 2024 (20,097)   $ 3 $ 5 37,808 (243) (46,538) (8,965) (11,132)
Balance (in Shares) at Dec. 31, 2024     36,106,345 44,815,937          
Conversion of Class B common stock to Class A common stock (in Shares)     1,750 (1,750)          
Conversion of Class B common stock to Class A common stock         (18)     (18) 18
Reclassification of warrants to equity 1,825       815     815 1,010
RSU issuances 332       148     148 184
RSU issuances (in Shares)     118,832            
Net (loss) income (8,092)           (3,615) (3,615) (4,477)
Foreign currency translation gain (loss) 85         38   38 47
Balance at Mar. 31, 2025 (25,947)   $ 3 $ 5 38,753 (205) (50,153) (11,597) (14,350)
Balance (in Shares) at Mar. 31, 2025     36,226,927 44,814,187          
Balance at Dec. 31, 2024 (20,097)   $ 3 $ 5 37,808 (243) (46,538) (8,965) (11,132)
Balance (in Shares) at Dec. 31, 2024     36,106,345 44,815,937          
Net (loss) income 17,020 17,020              
Foreign currency translation gain (loss) 1,347                
Balance at Jun. 30, 2025 924   $ 3 $ 5 38,975 358 (38,927) 414 510
Balance (in Shares) at Jun. 30, 2025     36,232,805 44,814,187          
Balance at Mar. 31, 2025 (25,947)   $ 3 $ 5 38,753 (205) (50,153) (11,597) (14,350)
Balance (in Shares) at Mar. 31, 2025     36,226,927 44,814,187          
RSU issuances 497       222     222 275
RSU issuances (in Shares)     5,878            
Net (loss) income 25,112 $ 25,112         11,226 11,226 13,886
Foreign currency translation gain (loss) 1,262         563   563 699
Balance at Jun. 30, 2025 $ 924   $ 3 $ 5 $ 38,975 $ 358 $ (38,927) $ 414 $ 510
Balance (in Shares) at Jun. 30, 2025     36,232,805 44,814,187          
v3.25.2
Insider Trading Arrangements
3 Months Ended
Jun. 30, 2025
Trading Arrangements, by Individual  
Rule 10b5-1 Arrangement Adopted false
Non-Rule 10b5-1 Arrangement Adopted false
Rule 10b5-1 Arrangement Terminated false
Non-Rule 10b5-1 Arrangement Terminated false
v3.25.2
Description of Business and Basis of Presentation
6 Months Ended
Jun. 30, 2025
Organization, Consolidation and Presentation of Financial Statements [Abstract]  
Description of business and basis of presentation
1.
Description of business and basis of presentation

Merger with FAST II

Falcon’s Beyond Global, Inc., a Delaware corporation (“Pubco”, “FBG”, or the “Company”), entered into an Amended and Restated Agreement and Plan of Merger, dated as of September 1, 2023 (the “Merger Agreement”), by and among Pubco, FAST Acquisition Corp. II, a Delaware corporation (“FAST II”), Falcon’s Beyond Global, LLC, a Delaware limited liability company (“Falcon’s Opco”), and Palm Merger Sub, LLC, a Delaware limited liability company and a wholly-owned subsidiary of Pubco (“Merger Sub”).

On October 5, 2023 FAST II merged with and into Pubco (the “SPAC Merger”), with Pubco surviving as the sole owner of Merger Sub, followed by a contribution by Pubco of all of its cash (except for cash required to pay certain transaction expenses) to Merger Sub to effectuate the “UP-C” structure; and on October 6, 2023 Merger Sub merged with and into Falcon’s Opco (the “Acquisition Merger,” and collectively with the SPAC Merger, the “Business Combination”), with Falcon’s Opco as the surviving entity of such merger. Following the consummation of the transactions contemplated by the Merger Agreement (the “Closing”), the direct interests in Falcon’s Opco were held by Pubco and certain holders of the limited liability company units of Falcon’s Opco outstanding as of immediately prior to the Business Combination.

FAST II and Falcon’s Opco’s transaction costs related to the Business Combination of $6.3 million and $12.2 million, respectively, are not yet settled at June 30, 2025. Negotiations regarding the terms of the costs yet to be settled are still ongoing and may change materially from the amounts accrued.

Nature of Operations

The Company operates at the intersection of content, technology, and experiences. We aim to engage, inspire and entertain people through our creativity and innovation, and to connect people with brands, with each other, and with themselves through the combination of digital and physical experiences. At the core of our business is brand creation and optimization, facilitated by our multi-disciplinary creative teams. The Company has three business divisions, which are conducted through four operating segments. Our three business lines feed into each other to accelerate our growth strategy: (i) Falcon’s Creative Group, LLC (“FCG”) creates master plans, designs attractions and experiential entertainment, and produces content, interactives and software; (ii) Falcon’s Beyond Destinations develops a diverse range of entertainment experiences using both owned and third-party licensed intellectual property, consisting of Producciones de Parques, S.L. (“PDP”), and Destinations Operations, which develops a diverse range of entertainment experiences using both Company owned and third party licensed intellectual property, spanning location-based entertainment, dining, and retail; and (iii) Falcon’s Beyond Brands brings brands and intellectual property to life through animation, movies, licensing and merchandising, gaming, as well as ride and technology sales.

Basis of presentation

The unaudited condensed consolidated financial statements include the accounts of the Company and its majority-owned subsidiaries for which it exercises control. Long-term investments in affiliated companies in which the Company exercises significant influence, but which it does not control, are accounted for using the equity method. The Company does not have any significant variable interest entities or special purpose entities whose financial results are not included in the unaudited condensed consolidated financial statements.

The financial statements of the Company’s operating foreign subsidiaries are measured using the local currency as the functional currency. Assets and liabilities are translated at exchange rates as of the balance sheet date. Revenues and expenses are translated at average monthly exchange rates prevailing during the period. Resulting translation adjustments are included in Accumulated other comprehensive income (loss).

The accompanying condensed consolidated financial statements of the Company are unaudited. In the opinion of management, all adjustments necessary for a fair statement of results of operations, cash flows, and financial position have been made. Except as otherwise disclosed, all such adjustments are of a normal recurring nature. Interim results are not necessarily indicative of results for a full year. The year-end consolidated balance sheet data was derived from audited financial statements but does not include all disclosures required by generally accepted accounting principles in the United States of America ("U.S. GAAP").

The unaudited condensed consolidated financial statements and notes are presented in accordance with the accrual basis of accounting in accordance with U.S. GAAP, with the rules and regulations of the Securities and Exchange Commission (“SEC”) and do not contain certain information included in the Company’s Annual Report on Form 10-K filed with the SEC on April 3, 2025.

Therefore, these interim condensed consolidated financial statements should be read in conjunction with the consolidated financial statements and notes thereto contained in the Company’s Annual Report.

Principles of Consolidation

The non-controlling interest represents the membership interest in Falcon’s Opco held by holders other than the Company.

The results of operations attributable to the non-controlling interest are included in the Company’s unaudited condensed consolidated statements of operations and comprehensive income, and the non-controlling interest is reported as a separate component of equity.

The Company consolidates the assets, liabilities, and operating results of Falcon’s Opco and its wholly owned subsidiaries. All intercompany balances and transactions have been eliminated in the consolidation.

Liquidity

The Company has been engaged in expanding its physical operations through its equity method investments, developing new product offerings, raising capital and recruiting personnel. As a result, the Company has incurred a loss from operations of $7.7 million for the six months ended June 30, 2025 and has negative cash flows from operating activities of $7.0 million for the six months ended June 30, 2025. The Company performed an evaluation of its ability to continue as a going concern through at least twelve months from the date of the issuance of these unaudited condensed consolidated financial statements under Accounting Standards Codification (“ASC”) 205-40, Disclosures of Uncertainties about an Entity’s Ability to Continue as a Going Concern.

The Company’s development plans, and investments have been funded by a combination of debt and committed equity contributions from its stockholders and third parties, and from the sale of non-core assets by our equity method investments. The Company is reliant upon its stockholders and third parties to obtain additional financing through debt or equity raises to fund its working capital needs, contractual commitments, and expansion plans. The Company's cash and cash equivalents as of June 30, 2025 were $26.1 million. As of June 30, 2025 and December 31, 2024, the Company has accrued material amounts of expenses in relation to its external advisors, accountants and legal costs in relation to the its Form S-4 and other filings. As of June 30, 2025, the Company has a working capital deficiency of $27.4 million including $8.5 million debt that matured on May 16, 2025 and debt coming due of $0.4 million.

The Company has committed to fund its share of additional investment in its equity investment, Karnival TP-AQ Holdings Limited (“Karnival”), for the purpose of constructing the Vquarium Entertainment Centers in the People’s Republic of China. See Note 12 – Commitments and contingencies.

The Company does not currently have sufficient cash or liquidity to pay liabilities that are owed or are maturing at this time and to fund ongoing operations. There can be no assurance that the additional debt or equity raises, if completed, in combination with remaining commitments that are available on existing credit facilities, will provide the necessary funding for the next twelve months from the date these unaudited condensed consolidated financial statements will be issued. As a result, substantial doubt exists as to the Company’s ability to continue as a going concern for the twelve-month period following the issuance of these unaudited condensed consolidated financial statements. The accompanying unaudited condensed consolidated financial statements do not include any adjustments to reflect the possible future effects on the recoverability and classification of assets or the amounts and classifications of liabilities that may result from the possible inability of the Company to continue as a going concern.

v3.25.2
Summary of Significant Accounting Policies
6 Months Ended
Jun. 30, 2025
Summary of Significant Accounting Policies [Abstract]  
Summary of significant accounting policies
2.
Summary of significant accounting policies

Concentration of credit risk

Financial instruments which potentially subject the Company to concentrations of credit risk consist primarily of Cash and cash equivalents and Accounts receivable. The Company places its Cash and cash equivalents with financial institutions of high credit quality. At times, such amounts exceed federally insured limits. Management believes that no significant concentration of credit risk exists with respect to these cash balances because of its assessment of the creditworthiness and financial viability of the respective financial institutions.

The Company provides credit to its customers located both inside and outside the United States in its normal course of business. Receivables are presented net of an allowance for credit losses based on the Company’s assessment of the collectability of customer accounts. The Company maintains an allowance that provides for an adequate reserve to cover estimated losses on receivables as well as contract assets. The Company determines the adequacy of the allowance by estimating the probability of loss based on the Company’s historical credit loss experience and taking into consideration current market conditions and supportable forecasts that affect the collectability of the reported amount. The Company regularly evaluates receivable and contract asset balances considering factors such as the customer’s creditworthiness, historical payment experience and the age of the outstanding balance. Changes to expected credit losses during the period are included in Credit loss expense in the Company’s unaudited condensed consolidated statements of operations

and comprehensive income. After concluding that a reserved accounts receivable is no longer collectible, the Company reduces both the gross receivable and the allowance for credit losses.

The Falcon’s Creative Group segment had two customers with revenue greater than 10% of its total revenue. FCG had revenue from Qiddiya Investment Company ("QIC") of $7.7 million and $13.6 million for the three and six months ended June 30, 2025, respectively. The second customer had revenue of $4.5 million and $4.7 million for the three and six months ended June 30, 2025, respectively.

 

The Company had two customers with revenue greater than 10% of total revenue. FBG had revenue from FCG of $1.6 million (64% of total revenue) and $1.7 million (94% of total revenue) for the three months ended June 30, 2025 and 2024, respectively. FCG had revenue of $3.2 million (76% of total revenue) and $3.2 million (97% of total revenue) for the six months ended June 30, 2025 and 2024, respectively. Accounts receivable balances from FCG totaled $0.5 million (38% of total Accounts receivable) and $1.4 million (83% of total Accounts receivable) as of June 30, 2025 and December 31, 2024, respectively.

 

The second customer had revenue of $0.5 million (20% of total revenue) and $0.5 million (12% of total revenue) for the three and six months ended June 30, 2025. Accounts receivable balances from the second customer totaled $0.4 million (32% of total Accounts receivable) and $0 as of June 30, 2025 and December 31, 2024, respectively.

 

Leases

The Company evaluates leases at the commencement of the lease to determine the classification as an operating or finance lease. A right-of-use (“ROU”) asset and corresponding lease liability are recorded at lease commencement. Operating lease liabilities are recognized based on the present value of minimum lease payments over the remaining expected lease term. Lease expenses related to operating leases are recognized on a straight-line basis as a component of Selling, general and administrative expense in the consolidated statements of operations and comprehensive income.

Recoverability of other long-lived assets

The Company’s other long-lived assets consist primarily of property and equipment and lease ROU assets located in the United States of America. The Company evaluates long-lived assets for impairment whenever events or changes in circumstances indicate the carrying value of such assets may not be recoverable. For property and equipment and lease ROU assets, the Company compares the estimated undiscounted cash flows generated by the asset or asset group to the current carrying value of the asset. If the undiscounted cash flows are less than the carrying value of the asset, then the asset is written down to fair value.

Revenue recognition

Attraction maintenance services

 

The Company's Falcon Beyond Brands segment provides attraction maintenance services to its customers on a time and material basis. The Company recognizes revenue related to these services using the right to invoice practical expedient.

Transaction (credit) expenses

The Company recognized a credit of $3.5 million for the six months ended June 30, 2025 as a result of a reduction in accrued transaction expenses due to a negotiated settlement with the service provider. The Company also recognized $1.7 million in transaction expenses for the six months ended June 30, 2025 related to a proposed underwritten offering of the Company's Class A common stock during the first quarter in 2025 that was not completed.

Business Combinations

The Company utilizes the acquisition method of accounting under ASC 805, Business Combinations ("ASC 805"), for all transactions and events in which it obtains control over one or more other businesses (even if less than 100% ownership is acquired), to recognize the fair value of all assets and liabilities assumed and to establish the acquisition date fair value as of the measurement date.

While the Company uses its best estimates and assumptions as part of the purchase price allocation process to accurately value assets acquired and liabilities assumed as of the acquisition date, the estimates and assumptions are inherently uncertain and subject to refinement. As a result, during the measurement period, which may be up to one year from the acquisition date, the Company records adjustments to the assets acquired and liabilities assumed, with the corresponding offset to goodwill or bargain purchase to the extent we identify adjustments to the preliminary fair values. For changes in the valuation of intangible assets between the preliminary and final purchase price allocation, the related amortization is adjusted in the period it occurs. Subsequent to the measurement period, any adjustment to assets acquired or liabilities assumed is included in operating results in the period in which the adjustment is determined.

Transaction expenses that are incurred in connection with a business combination, other than costs associated with the issuance of debt or equity securities, are expensed as incurred.

Contingent consideration is classified as a liability or as equity on the basis of the definitions of a financial liability and an equity instrument; contingent consideration payable in cash is classified as a liability. The Company recognizes the fair value of any contingent consideration that is transferred to the seller in a business combination on the date at which control of the acquiree is obtained. Contingent consideration payments related to acquisitions are measured at fair value each reporting period using Level 3 unobservable inputs (as defined in the Fair value measurement policy included in the Company’s Annual Report on Form 10-K filed with the SEC on April 3, 2025). When reported, any changes in the fair value of these contingent consideration payments are included in contingent earnout expense on the consolidated statements of operations and comprehensive income.

Reclassifications

Certain prior year amounts in these unaudited condensed consolidated financial statements have been reclassified to conform to the presentation for the three and six months ended June 30, 2024 and as of the year ended December 31, 2024.

Recently issued accounting standards

On November 27, 2023, the Financial Accounting Standards Board (“FASB”) issued Accounting Standards Update (“ASU”) 2023-07, “Improvements to Reportable Segment Disclosures.” This ASU requires additional reportable segment disclosures, primarily through enhanced disclosures about significant segment expenses. In addition, the ASU enhances interim disclosure requirements effectively making the current annual requirements a requirement for interim reporting. This ASU is effective for fiscal years beginning after December 15, 2023, and interim periods within fiscal years beginning after December 15, 2024. The Company adopted this ASU as of December 31, 2024, the previously reported segment disclosures have been recast to reflect the new presentation under ASU 2023-07 guidance.

In March 2024, the FASB issued ASU 2024-02, “Codification Improvements-Amendments to Remove References to the Concepts Statements”. The amendments in this Update affect a variety of Topics in the Codification. The amendments apply to all reporting entities within the scope of the affected accounting guidance. This update contains amendments to the Codification that remove references to various Concepts Statements. In most instances, the references are extraneous and not required to understand or apply the guidance. In other instances, the references were used in prior statements to provide guidance in certain topical areas. This ASU is effective for public business entities for fiscal years beginning after December 15, 2024. The Company adopted this ASU as of March 31, 2025 and had no material impact to the condensed consolidated financial statements.

Recently issued accounting standards not yet adopted as of June 30, 2025

On December 14, 2023, the FASB issued Accounting Standards Update 2023-09, "Improvements to Income Tax Disclosures (ASU 2023-09)," which is primarily applicable to public companies and requires a significant expansion of the granularity of the income tax rate reconciliation as well as an expansion of other income tax disclosures. ASU 2023-09 requires a company to disclose specific income tax categories within the rate reconciliation table and provide additional information for reconciling items that meet a quantitative threshold (if the effect of those reconciling items is equal to or greater than 5 percent of the amount computed by multiplying pretax income (or loss) by the applicable statutory income tax rate. There are also additional disclosures related to income taxes paid disaggregated by jurisdictions, and to income taxes paid. The ASU is effective for annual periods beginning after December 15, 2024 and for interim periods in fiscal years beginning after December 15, 2025. The guidance will be applied on a prospective basis with the option to apply the standard retrospectively. Early adoption is permitted. The Company is currently evaluating the impact of adopting this standard on its income tax disclosures.

In November 2024, the FASB issued ASU No. 2024-03, "Income Statement-Reporting Comprehensive Income-Expense Disaggregation Disclosures (Subtopic 220-40)". The amendments in this Update require a public business entity to provide disaggregated disclosures, in the notes to the financial statements, of certain categories of expenses that are included in expense line items on the face of the income statement. Relevant expense categories include, but are not limited to, employee compensation, selling expenses, intangible asset amortization, depreciation, and purchases of inventory. The guidance is effective for fiscal years beginning after December 15, 2026, and interim periods within fiscal years beginning after December 15, 2027, is applied prospectively and may be applied retrospectively. The Company is evaluating the impact of ASU 2024-03.

v3.25.2
Business Combination
6 Months Ended
Jun. 30, 2025
Business Combinations [Abstract]  
Business Combination
3.
Business Combination

 

On May 9, 2025, the Company purchased certain tangible assets and portfolio of intellectual property, including patented technologies, proprietary engineering and manufacturing processes, from Oceaneering Entertainment Systems (“OES”), a division of Oceaneering International Inc. (“OII”) for $1.6 million cash consideration, the ("OES Acquisition"). The acquisition is part of the Falcon's Beyond

Brands segment and was completed to expand our attractions services business. The Company also assumed the lease for a 106,000+ square-foot facility to be utilized by the Falcon’s Beyond Brands division for research, development, manufacturing, and integration of attraction sales and services. The Company had an option to acquire vehicle inventory and lifting assets on or before July 23, 2025, for an additional $7.5 million (“the Option”), or pay $0.5 million additional consideration for the May 9th acquisition, if the Company chose not to exercise the option. The Company did not exercise the Option and accrued additional consideration of $0.5 million. In February 2025, the Company hired a team of 29 employees that had previously worked for OES. Employees were hired under customary terms and conditions for newly hired employees and no benefits or obligations from OES were paid or assumed associated with these employees.

 

The OES Acquisition was accounted for as a business combination under ASC 805, which requires that purchase consideration, assets acquired and liabilities assumed be measured at their fair values as of the acquisition date. The fair value of the property and equipment was determined using a combination of the cost and market approaches. For the fair values, we used market rent, market growth rate and discount rate, as relevant, that market participants would consider when estimating fair values. The estimation of the property and equipment fair value considered the cost, replacement cost, ages, condition, expected useful life, and the intended use for each asset. The allocation of purchase price considerations is preliminary, and is subject to revision as more detailed analyses are completed and additional information about the fair value of assets acquired and liabilities assumed becomes available.

 

The total purchase price was allocated to the individual assets acquired and liabilities assumed based on their relative fair values. The total purchase price was allocated as follows:

 

Assets acquired

 

 

 

Favorable lease

 

$

980

 

Property and equipment

 

 

1,020

 

Prepaid rent and lease deposit

 

 

132

 

Total assets acquired

 

$

2,132

 

 

 

 

 

Purchase consideration

 

 

 

Cash paid at closing

 

 

1,632

 

Consideration payable

 

 

500

 

Total purchase consideration

 

$

2,132

 

 

The Company recognized $0.8 million in revenues and $1.5 million in net loss, respectively, attributable to OES for three and six months ended June 30, 2025. The Company did not incur transaction costs related to the OES Acquisition.

 

The following table presents the Company’s unaudited pro forma revenue and net income:

 

 

Three months ended

 

 

Six months ended

 

 

June 30,
2025

 

 

June 30,
2024

 

 

June 30,
2025

 

 

June 30,
2024

 

Revenue

 

$

2,549

 

 

$

3,495

 

 

$

4,257

 

 

$

6,708

 

Net Income

 

 

25,092

 

 

 

8,723

 

 

 

16,940

 

 

 

123,443

 

The unaudited combined pro forma revenue and earnings were prepared as if the OES acquisition had occurred on January 1, 2024. The pro forma information was compiled from pre-acquisition financial information and includes pro forma adjustments for depreciation expense.

 

The pro forma financial information is for informational purposes only and does not purport to present what the Company’s results would actually have been had the transaction actually occurred on the dates presented or to project the combined company’s results of operations or financial position for any future period.

v3.25.2
Revenue
6 Months Ended
Jun. 30, 2025
Revenue [Abstract]  
Revenue
4.
Revenue

Disaggregated components of revenue consisted of:

 

 

Three months ended

 

 

Six months ended

 

 

June 30,
2025

 

 

June 30,
2024

 

 

June 30,
2025

 

 

June 30,
2024

 

Services transferred over time:

 

 

 

 

 

 

 

 

 

 

 

 

Shared services

 

$

1,601

 

 

$

1,697

 

 

$

3,223

 

 

$

3,215

 

Destinations operations

 

 

146

 

 

 

101

 

 

 

146

 

 

 

99

 

Attraction sales and services

 

 

802

 

 

 

 

 

 

888

 

 

 

 

 

 

$

2,549

 

 

$

1,798

 

 

$

4,257

 

 

$

3,314

 

Accounts receivable, net consisted of:

 

 

As of

 

 

June 30,
2025

 

 

December 31,
2024

 

Related party

 

$

617

 

 

$

1,713

 

Third party

 

 

740

 

 

 

3

 

 

 

$

1,357

 

 

$

1,716

 

Geographic information

Revenues based on the geographic location of the Company’s customer contracts consisted of:

 

 

Three months ended

 

 

Six months ended

 

 

June 30,
2025

 

 

June 30,
2024

 

 

June 30,
2025

 

 

June 30,
2024

 

USA

 

$

2,397

 

 

$

1,697

 

 

$

4,105

 

 

$

3,215

 

Spain

 

 

146

 

 

 

101

 

 

 

146

 

 

 

99

 

United Arab Emirates

 

 

6

 

 

 

 

 

 

6

 

 

 

 

 

 

$

2,549

 

 

$

1,798

 

 

$

4,257

 

 

$

3,314

 

v3.25.2
Investments and Advances to Equity Method Investments
6 Months Ended
Jun. 30, 2025
Investments and Advances to Equity Method Investments [Abstract]  
Investments and advances to equity method investments
5.
Investments and advances to equity method investments

The Company accounts for its investments in unconsolidated joint ventures using the equity method of accounting. The Company’s joint ventures are as follows:

i)
Falcon’s Creative Group

QIC Delaware, Inc., a Delaware corporation and an affiliate of QIC, holds 25% of FCG's equity interest in the form of preferred units (the "Strategic Investment"), and the Company, holds the remaining 75% of the equity interest in the form of common units. FCG's amended and restated limited liability company agreement (“LLCA”) includes QIC as a member and provides QIC with certain consent, priority and preemptive rights.

QIC is entitled to redeem its preferred units on the earlier of (a) the five-year anniversary of the Strategic Investment or (b) any date on which a majority of key persons cease to be employed by FCG. The LLCA contains contractual provisions regarding the distribution of FCG’s income or loss. Pursuant to these provisions, QIC is entitled to a redemption amount of the initial $30.0 million investment plus a 9% annual compounding preferred return. QIC does not absorb losses from FCG that would cause its investment to drop below this redemption amount, and any losses not absorbed by QIC are fully allocated to the Company.

The Company and FCG are part of an intercompany service agreement (“Intercompany Services Agreement”) and a license agreement.

ii)
PDP

PDP is an unconsolidated joint venture with Meliá Hotels International, S.A. (“Meliá Group”) for the development and operation of hotel resorts and theme parks. The Company has 50% voting rights and shares 50% of profits and losses in this joint venture. PDP

operates one hotel resort and theme park located in Mallorca, Spain. PDP operated a hotel located at Tenerife in the Canary Islands until the sale on May 30, 2025. PDP sold all the shares of Tertian XXI, S.L., ("Tertian") a wholly-owned subsidiary of PDP, which owned the real estate assets comprising the resort hotel at Tenerife, the ("Tenerife Sale").

 

The Company received $27.0 million in a cash dividend distribution from PDP as a result of the transaction. PDP recognized a pre tax gain on sale of $59.5 million. The Company recognized its 50% share of the gain of $29.8 million in Share of gain from equity method investments included in the unaudited condensed consolidated statements of operations and comprehensive income. All summarized balance sheets and statements of operations below are presented with discontinued operations for Tertian on a retroactive basis.

Partial Impairment of Investment in PDP

The Tenerife sale represents a significant change in circumstances that could impact the fair value of the Company’s remaining investment in PDP. Accordingly, the Company performed an impairment evaluation of its equity method investment in PDP to determine whether the remaining carrying amount of the investment exceeds its fair value.

The Company evaluated its remaining equity investment in PDP for impairment as of June 30, 2025 and determined that it was other-than-temporarily impaired. The Company estimated the fair value of its investment in PDP using the direct capitalization method of the income approach. The Company used the property's estimated net operating income, yearly growth rate, capital expenditure reserves and a capitalization rate as the primary significant unobservable inputs (Level 3). The estimated fair value is based upon assumptions that Management believes are reasonable, and the impact of variations in these estimates or the underlying assumptions could be material. The fair value of the Company’s investment in PDP was determined to be $27.1 million. As of June 30, 2025, the Company recognized an other-than-temporary impairment charge of $5.3 million, which is recorded in Share of gain from equity method investments in the consolidated statement of operations and comprehensive income.

iii)
Karnival

The Company has a 50% interest in Karnival, an unconsolidated joint venture with Raging Power Limited, a subsidiary of New World Development Company Limited (“Raging Power”). The purpose of the joint venture is to hold ownership interests in entities developing and operating amusement centers located in the People’s Republic of China. The first location is currently under development in Hong Kong. The Company has concluded that Karnival is a VIE, that the Company does not have the power to direct the activities that most significantly impact the economic performance of Karnival, as such decisions are taken by the unanimous consent of the representatives of the joint venture partners. The Company, therefore, does not consolidate Karnival and accounts for the investment as an equity method investment. The Company and its joint venture partners are committed to funding non-interest-bearing advances of $9.0 million (HKD 69.7 million) each, over a three-year period. As of June 30, 2025, the Company had funded $6.6 million (HKD 51 million). These advances are repayable to the joint venture partners based on a percentage of gross revenues from operations commencing from the first year of operations. The advances provided to Karnival are accounted for as investments and classified within Investments and advances to unconsolidated joint ventures equity method investments. There are no other liquidity arrangements, guarantees or other financial commitments between the Company and Karnival. Therefore, the Company’s maximum risk of financial loss is the investment balance and remaining unfunded capital commitment of $2.4 million (HKD 18.7 million) as of June 30, 2025.

iv)
Sierra Parima

Sierra Parima was an equity method investment with Meliá Group focused on the development and operation of hotel resorts and theme parks. The Company had 50% voting rights and shares 50% of profits and losses in this joint venture. The Sierra Parima Katmandu Park closed in March 2024 following financial, operational, and infrastructure challenges. As of December 31, 2023, the equity investment was deemed to be other-than-temporarily impaired. On May 30, 2025, the investment was sold for nominal consideration and no gain or loss on the sale was recognized.

Investments and advances to equity method investments consisted of:

 

 

As of

 

 

June 30,
2025

 

 

December 31,
2024

 

FCG

 

$

21,145

 

 

$

25,028

 

PDP

 

 

27,142

 

 

 

24,400

 

Karnival

 

 

7,186

 

 

 

7,132

 

 

$

55,473

 

 

$

56,560

 

 

Share of income (loss) from equity method investments consisted of:

 

 

Three months ended

 

 

Six months ended

 

 

June 30,
2025

 

 

June 30,
2024

 

 

June 30,
2025

 

 

June 30,
2024

 

FCG

 

$

688

 

 

$

988

 

 

$

(3,883

)

 

$

1,521

 

PDP

 

 

25,138

 

 

 

656

 

 

 

25,612

 

 

 

1,190

 

Karnival

 

 

20

 

 

 

76

 

 

 

54

 

 

 

163

 

 

$

25,846

 

 

$

1,720

 

 

$

21,783

 

 

$

2,874

 

 

Share of income (loss) from FCG consisted of:

 

 

Three months ended

 

 

Six months ended

 

 

June 30,
2025

 

 

June 30,
2024

 

 

June 30,
2025

 

 

June 30,
2024

 

Share of FCG net income (loss)

 

$

2,282

 

 

$

2,480

 

 

$

(695

)

 

$

4,283

 

Preferred unit dividend accretion

 

 

(768

)

 

 

(666

)

 

 

(1,537

)

 

 

(1,110

)

Basis difference amortization

 

 

(826

)

 

 

(826

)

 

 

(1,651

)

 

 

(1,652

)

 

$

688

 

 

$

988

 

 

$

(3,883

)

 

$

1,521

 

 

Share of income (loss) from PDP consisted of:

 

 

Three months ended

 

 

Six months ended

 

 

June 30,
2025

 

 

June 30,
2024

 

 

June 30,
2025

 

 

June 30,
2024

 

Share of PDP net income (loss)-continuing operations

 

$

410

 

 

$

(42

)

 

$

6

 

 

$

(672

)

Share of PDP net income-discontinued operations

 

 

30,060

 

 

 

698

 

 

 

30,938

 

 

 

1,862

 

Impairment of PDP

 

 

(5,332

)

 

 

 

 

 

(5,332

)

 

 

 

 

$

25,138

 

 

$

656

 

 

$

25,612

 

 

$

1,190

 

 

 

Summarized balance sheet information for the Company’s equity method investments consisted of:

 

 

 

As of

 

 

June 30, 2025

 

 

December 31, 2024

 

 

FCG

 

 

PDP

 

 

Karnival

 

 

FCG

 

 

PDP

 

 

Karnival

 

Current assets-continuing operations

 

$

26,993

 

 

$

25,676

 

 

$

13,284

 

 

$

30,094

 

 

$

3,659

 

 

$

11,862

 

Current assets-discontinued operations

 

 

 

 

 

 

 

 

 

 

 

 

 

 

9,611

 

 

 

 

Non-current assets-continuing operations

 

 

27,787

 

 

 

51,893

 

 

 

4,792

 

 

 

28,502

 

 

 

46,008

 

 

 

4,843

 

Non-current assets-discontinued operations

 

 

 

 

 

 

 

 

 

 

 

 

 

 

33,084

 

 

 

 

Current liabilities-continuing operations

 

 

14,253

 

 

 

7,640

 

 

 

16,814

 

 

 

17,444

 

 

 

6,840

 

 

 

15,539

 

Current liabilities-discontinued operations

 

 

 

 

 

 

 

 

 

 

 

 

 

 

7,880

 

 

 

 

Non-current liabilities-continuing operations

 

 

6,146

 

 

 

5,088

 

 

 

 

 

 

6,076

 

 

 

11,210

 

 

 

 

Non-current liabilities-discontinued operations

 

 

 

 

 

 

 

 

 

 

 

 

 

 

17,633

 

 

 

 

 

The Company has certain related parties in common with its joint ventures, however, not all related parties of its joint ventures are related parties of the Company. Related party balances of FCG and PDP consisted of:

 

 

 

As of

 

 

June 30, 2025

 

 

December 31, 2024

 

 

FCG

 

 

PDP

 

 

FCG

 

 

PDP

 

Assets-continuing operations

 

$

24,396

 

 

$

9

 

 

$

28,608

 

 

$

784

 

Assets-discontinued operations

 

 

 

 

 

 

 

 

 

 

 

87

 

Liabilities-continuing operations

 

 

1,344

 

 

 

495

 

 

 

2,293

 

 

 

1,131

 

Liabilities-discontinued operations

 

 

 

 

 

 

 

 

 

 

 

1,349

 

 

Assets comprise primarily of accounts receivable, contract assets and other current assets. Liabilities comprise primarily of accounts payable and accrued expenses and other current liabilities and contract liabilities.

 

Statements of operations for the Company’s equity method investments consisted of:

 

 

 

Three months ended

 

 

June 30, 2025

 

 

June 30, 2024

 

 

 

FCG

 

 

PDP

 

 

Karnival

 

 

FCG

 

 

PDP

 

 

Karnival

 

Total revenues-continuing operations

 

$

12,319

 

 

$

6,485

 

 

$

 

 

$

15,720

 

 

$

5,871

 

 

$

 

Income from operations-continuing operations

 

 

2,434

 

 

 

1,847

 

 

 

 

 

 

2,278

 

 

 

352

 

 

 

 

Net income (loss)-continuing operations

 

 

2,282

 

 

 

819

 

 

 

40

 

 

 

2,480

 

 

 

(84

)

 

 

150

 

Net income-discontinued operations

 

 

 

 

 

60,120

 

 

 

 

 

 

 

 

 

1,398

 

 

 

 

 

 

 

 

Six months ended

 

 

June 30, 2025

 

 

June 30, 2024

 

 

 

FCG

 

 

PDP

 

 

Karnival

 

 

FCG

 

 

PDP

 

 

Karnival

 

Total revenues-continuing operations

 

$

18,590

 

 

$

6,582

 

 

$

 

 

$

30,647

 

 

$

6,150

 

 

$

 

(Loss) income from operations-continuing operations

 

 

(390

)

 

 

899

 

 

 

 

 

 

3,857

 

 

 

(852

)

 

 

 

Net (loss) income-continuing operations

 

 

(695

)

 

 

12

 

 

 

108

 

 

 

4,283

 

 

 

(1,344

)

 

 

328

 

Net income-discontinued operations

 

 

 

 

 

61,786

 

 

 

 

 

 

 

 

 

3,612

 

 

 

 

 

Related party activity for FCG and PDP consisted of:

 

 

 

Three months ended

 

 

June 30, 2025

 

 

June 30, 2024

 

 

FCG

 

 

PDP

 

 

FCG

 

 

PDP

 

Total revenues-continuing operations

 

$

7,741

 

 

$

30

 

 

$

15,542

 

 

$

12

 

Total expenses-continuing operations

 

 

3,647

 

 

 

624

 

 

 

1,749

 

 

 

497

 

Total expenses-discontinued operations

 

 

 

 

 

520

 

 

 

 

 

 

537

 

 

 

 

Six months ended

 

 

June 30, 2025

 

 

June 30, 2024

 

 

FCG

 

 

PDP

 

 

FCG

 

 

PDP

 

Total revenues-continuing operations

 

$

13,805

 

 

$

36

 

 

$

30,298

 

 

$

32

 

Total revenues-discontinued operations

 

 

 

 

 

 

 

 

 

 

 

1

 

Total expenses-continuing operations

 

 

1,827

 

 

 

735

 

 

 

1,831

 

 

 

573

 

Total expenses-discontinued operations

 

 

 

 

 

1,412

 

 

 

 

 

 

1,453

 

v3.25.2
Leases
6 Months Ended
Jun. 30, 2025
Leases [Abstract]  
Leases
6.
Leases

During May 2025, the Company assumed a warehouse lease as part of the OES Acquisition with a term through 2029.

The Company recorded $0.1 million in lease expense for the three and six months ended June 30, 2025, included in Selling, general and administrative expense in the unaudited condensed consolidated statements of operations and comprehensive income.

Operating lease supplemental cash flow information is as follows:

 

 

 

Six months ended
June 30, 2025

 

Operating cash outflows for amounts included in the measurement of operating lease liabilities:

 

$

104

 

Right-of-use assets obtained in exchange for operating lease liabilities:

 

 

2,608

 

 

The Company determined that the discount rate implied in the lease was determinable and was closely aligned with the lessors third party borrowing rate based on the payment terms of the lease which was designed for the lease payments to cover the property owners financing and related costs.

 

The weighted-average remaining lease terms and discount rates are as follows:

 

 

As of
June 30,
2025

 

Weighted-average remaining lease term in years

 

 

4.5

 

Weighted-average discount rate

 

 

13

%

 

 

Operating lease liabilities annual maturities are as follows:

 

 

As of
June 30,
2025

 

For the period July 1 to December 31, 2025

 

$

201

 

2026

 

 

460

 

2027

 

 

549

 

2028

 

 

652

 

2029

 

 

699

 

Total future lease commitments

 

$

2,561

 

Less imputed interest

 

 

(863

)

Present value of lease liabilities

 

$

1,698

 

v3.25.2
Accrued Expenses and Other Current Liabilities
6 Months Ended
Jun. 30, 2025
Accrued Expenses and Other Current Liabilities [Abstract]  
Accrued Expenses and Other Current Liabilities
7.
Accrued expenses and other current liabilities

Accrued expenses and other current liabilities consisted of:

 

 

As of

 

 

June 30,
2025

 

 

December 31,
2024

 

Audit and professional fees

 

$

18,635

 

 

$

20,696

 

Excise tax payable on FAST II stock redemptions

 

 

2,363

 

 

 

2,211

 

Accrued payroll and related expenses

 

 

2,628

 

 

 

1,461

 

Accrued interest

 

 

2,291

 

 

 

1,117

 

Demand note payable

 

 

50

 

 

 

50

 

Acquisition consideration payable

 

 

500

 

 

 

 

Other

 

 

458

 

 

 

335

 

 

$

26,925

 

 

$

25,870

 

v3.25.2
Long-Term Debt and Borrowing Arrangements
6 Months Ended
Jun. 30, 2025
Long-Term Debt and Borrowing Arrangements [Abstract]  
Long-term debt and borrowing arrangements
8.
Long-term debt and borrowing arrangements

Indebtedness consisted of:

 

 

As of

 

 

 

June 30, 2025

 

 

December 31, 2024

 

 

Amount

 

 

Interest
Rate

 

 

Amount

 

 

Interest
Rate

 

$14.77 Term Loan – related party

 

$

14,765

 

 

 

8.00

%

 

$

14,765

 

 

 

8.00

%

$15 million revolving credit arrangement-related party

 

 

14,042

 

 

 

7.31

%

 

 

14,140

 

 

 

4.09

%

$7.22 million term loan – related party

 

 

7,221

 

 

 

11.75

%

 

 

7,221

 

 

 

9.34

%

7 million term loan

 

 

2,950

 

 

 

4.58

%

 

 

3,299

 

 

 

5.66

%

$1.25 million term loan

 

 

1,250

 

 

 

11.75

%

 

 

1,250

 

 

 

9.35

%

1.5 million term loan

 

 

376

 

 

 

1.70

%

 

 

532

 

 

 

1.70

%

 

 

40,604

 

 

 

 

 

 

41,207

 

 

 

 

Less: Current portion of long-term debt and short term debt

 

 

(10,427

)

 

 

 

 

 

(10,230

)

 

 

 

 

$

30,177

 

 

 

 

 

$

30,977

 

 

 

 

 

The Company's debt is carried at amortized cost. Fair values are estimated based on quoted market prices for similar instruments.

 

The estimated fair value of the €7 million term loan, the $14.77 million term loan and the $15 million revolving credit arrangement as of June 30, 2025 was $2.8 million, $12 million and $11.1 million, respectively. The Company considers its debt to be Level 2 in the fair value hierarchy.

 

The estimated fair value of the €7 million term loan, the $14.77 million term loan and the $15 million revolving credit arrangement as of December 31, 2024 was $3.1 million, $12.0 million, and $11.4 million, respectively. The Company considers its debt to be Level 2 in the fair value hierarchy.

As of June 30, 2025, the remaining commitment available under the Company’s related party revolving credit arrangements was as follows:

 

 

Available
Capacity

 

$15 million revolving credit arrangement (due September 30, 2034)

 

$

958

 

 

$15 million revolving credit arrangement

The Company has a revolving credit arrangement with Infinite Acquisitions Partners LLC (“Infinite Acquisitions”) for $15.0 million. The arrangement matures on September 30, 2034 and has a variable interest rate of the three-month Secured Overnight Financing Rate on the first day of the applicable quarter plus 2.75%.

€1.5 million term loan

In April 2020, the Company entered into a six-year1.5 million Institute of Official Credit (ICO) term loan with a Spanish bank, with a fixed interest rate of 1.70% and maturity date in April 2026. The loan was interest only for the first twelve months, thereafter principal and interest is payable monthly in arrears.

€7 million term loan

In March 2019, the Company entered into an eight-year7 million term loan with a Spanish bank, with a variable interest rate at six-month Euribor plus 2.00%. The loan was interest only for the first eighteen months, thereafter principal and interest was payable monthly in arrears. The loan is collateralized by the Company’s investment in PDP and matures in April 2027.

$1.25 million term loan

Falcon's Opco has a one-year $1.25 million term loan with FAST Sponsor II, LLC (“FAST II Sponsor”). The loan bears a fixed interest rate at 11.75% per annum. Interest and principal payments were due May 16, 2025. The loan also required an additional payment of $0.5 million if the loan is not paid off by the due date. As of June 30, 2025, we have accrued interest and the additional $0.5 million commitment in interest expense included in the unaudited condensed consolidated statements of operations and comprehensive income. See Note 12 – Commitments and contingencies.

$7.22 million term loan

Falcon's Opco has a one-year $7.22 million term loan with FAST II Sponsor for $6.3 million and with Katmandu Ventures, LLC (“Katmandu Ventures”) for $0.9 million. The loan bears a fixed interest rate at 11.75% per annum. Interest and principal payments were due May 16, 2025. As of June 30, 2025, we have accrued interest in interest expense included in the unaudited condensed consolidated statements of operations and comprehensive income. See Note 12 – Commitments and contingencies.

$14.77 million term loan

The Company has a ten-year $14.77 million term loan with Infinite Acquisitions. The loan matures on September 30, 2034 and bears a fixed interest rate at 8.00% per annum. Payments are interest only through September 2029, thereafter, principal and interest is payable quarterly in arrears.

v3.25.2
Related Party Transactions
6 Months Ended
Jun. 30, 2025
Related Party Transactions [Abstract]  
Related party transactions
9.
Related party transactions

Accounts Receivable

The Company has a receivable from PDP for $0.1 million and $0.3 million as of June 30, 2025 and December 31, 2024.

Accounts Payable

The Company reimburses certain audit and professional fees on behalf of PDP and Sierra Parima. There were $0 and $1.4 million unreimbursed audit and professional fees as of June 30, 2025 and December 31, 2024 related to PDP and Sierra Parima. The Company

incurred expenses related to reimbursable audit and professional fees of $0 for the $0.2 million for the three and six months ended June 30, 2024, respectively.

Related party debt

The Company has various long-term debt instruments with Infinite Acquisitions. These loans had $0.7 million and $0.5 million accrued interest as of June 30, 2025, and December 31, 2024, respectively. Loans with Katmandu Ventures, LLC had accrued interest of $0.2 million and $0.1 million as of June 30, 2025 and December 31, 2024, respectively. Accrued interest is included within Accrued expenses and other current liabilities on the unaudited condensed consolidated balance sheets.

Services provided to equity method investments

FCG has been contracted for various design, master planning, attraction design, hardware sales and commercial services for themed entertainment offerings by the Company’s equity method investments. Destinations Operations recognizes management and incentive fees from the Company’s equity method investments.

Intercompany Services Agreement between FCG and the Company

There was a $0 and $0.7 million accounts receivable balance outstanding as of June 30, 2025 and December 31, 2024 related to the Intercompany Services Agreement.

The Company recognizes related party revenue for corporate shared service support provided to FCG and PDP. Total related party revenues from services provided to our equity method investments were $1.7 million and $1.8 million for the three months ended June 30, 2025 and 2024, respectively. Of the total related party revenues from services provided to our equity method investments, the Company recognized $1.6 million and $1.7 million revenue related to services provided to FCG for the three months ended June 30, 2025 and 2024, respectively.

Total related party revenues from services provided to our equity method investments were $3.4 million and $3.3 million for the six months ended June 30, 2025 and 2024, respectively. Of the total related party revenues from services provided to our equity method investments, the Company recognized $3.2 million revenue related to services provided to FCG for the six months ended June 30, 2025 and 2024.

FCG also provides marketing, research and development, and other services to FBG. The Company owes FCG $0.4 million and $0.2 million related to these services as of June 30, 2025, and December 31, 2024, respectively. The Company and FCG have also incurred reimbursable costs on behalf of each other. The Company had $0.3 million and $0.7 million in accounts receivable from FCG related to reimbursable costs as of June 30, 2025 and December 31, 2024, respectively.

Subscription agreement with Infinite Acquisitions

Infinite Acquisitions irrevocably committed to invest $12.8 million in the Company. As of June 30, 2025, Infinite Acquisitions has not met its commitment.

v3.25.2
Income Taxes
6 Months Ended
Jun. 30, 2025
Effective Income Tax Rate Reconciliation [Line Items]  
Income taxes
10.
Income taxes

The tax provisions for the three and six months ended June 30, 2025, and 2024 were computed using the estimated effective tax rates applicable to the taxable jurisdictions for the full year. The Company’s tax rate is subject to management’s quarterly review and revision, as necessary. The Company’s effective tax rate was 0% for the three and six months ended June 30, 2025. The Company paid no income taxes for the three and six months ended June 30, 2025. The Company paid less than $0.1 million in income taxes for the three and six months ended June 30, 2024.

The Company records a provision or benefit for income taxes on pre-tax income or loss based on its estimated effective tax rate for the year. Given the Company’s uncertainty regarding future taxable income, the Company maintains a full valuation allowance on its deferred tax assets.

On July 4, 2025, the One Big Beautiful Bill Act was signed into law in the U.S., which contains a broad range of tax reform provisions affecting businesses. We are evaluating the full effects of the legislation on our estimated annual effective tax rate and cash tax position, but we expect that the legislation will likely not have a material impact on our financial statements. As the legislation was signed into law after the close of our second quarter, any impacts are not included in our unaudited condensed consolidated financial statements for the six months ended June 30, 2025.

v3.25.2
Tax Receivable Agreement
6 Months Ended
Jun. 30, 2025
Tax Receivable Agreement [Abstract]  
Tax Receivable Agreement
11.
Tax Receivable Agreement

On October 6, 2023, the partners of Falcon’s Opco at the time of the Acquisition Merger (“Exchange TRA Holders”), along with the Company (collectively the “TRA Holders”) entered into a Tax Receivable Agreement (“TRA Agreement”) with Falcon’s Opco that provides for the payment by Falcon’s Opco to the TRA Holders of 85% of the amount of tax benefits, if any, that it realizes, or in some circumstances, is deemed to realize, as a result of (i) future redemptions funded by Falcon’s Opco or exchanges, or deemed exchanges in certain circumstances, of common units of Falcon’s Opco for the Company’s Class A common stock, par value $0.0001 per share (“Class A Common Stock”) or cash, and (ii) certain additional tax benefits attributable to payments made under the Tax Receivable Agreement (the “TRA Payment”). On October 24, 2024, the Company and Exchange TRA Holders entered into an Amendment to the Tax Receivable Agreement to clarify the rights of a TRA Holder that transfers units but does not assign the transferee its rights under the TRA Agreement with respect to such transferred units.

v3.25.2
Commitments and Contingencies
6 Months Ended
Jun. 30, 2025
Commitments and Contingencies [Abstract]  
Commitments and contingencies
12.
Commitments and contingencies

Litigation — The Company is named from time to time as a party to lawsuits and other types of legal proceedings and claims in the normal course of business. The Company accrues for contingencies when it believes that a loss is probable and that it can reasonably estimate the amount of any such loss. As previously disclosed in the Company’s Annual Report, on March 27, 2024, a lawsuit was filed against the Company by Guggenheim Securities, LLC (“Guggenheim”) in which Guggenheim alleges that the Company owes certain fees and expenses of $11.1 million for services allegedly performed by Guggenheim in connection with the Business Combination consummated on October 6, 2023 (the “Guggenheim Complaint”). The Company has denied all liability in response to the Guggenheim Complaint. In addition, the Company has now filed counterclaims against Guggenheim for fraud, breach of contract, breach of fiduciary duty, and equitable recession. Guggenheim has denied all liability as to those amended counterclaims. On June 30, 2025, Guggenheim filed a Notice of Issue and Certificate of Readiness for trial, but discovery has not been concluded and Falcon's moved to strike it. Solely as part of the Company’s accounting approach to transaction expenses related to the Business Combination, prior to the Company’s receipt of the Guggenheim Complaint, the Company accrued $11.1 million as of June 30, 2025 and December 31, 2024, within Accrued expenses and other current liabilities on the unaudited condensed consolidated balance sheets, with respect to the alleged amended engagement agreement with Guggenheim. The Company intends to vigorously defend itself against the claims alleged in the Guggenheim Complaint and contest the amounts Guggenheim asserts are owed, and to pursue damages based on the Company’s amended counterclaims.

On July 29, 2025, the Company received a Summons to answer a Motion for Summary Judgment in Lieu of Complaint filed in the Supreme Court of the State of New York, New York County (the "Motion”) from FAST Sponsor II LLC (“FAST”) in which FAST alleges that the Company owes FAST payment for principal, interest, and penalties of $9.1 million for two separate loans relating to the Company’s deSPAC transaction that closed in October, 2023. The Company has until October 6, 2025, to move, answer or otherwise respond to the Motion. The Company intends to vigorously defend itself against the claims alleged in the Motion.

Indemnification — In the ordinary course of business, the Company enters into certain agreements that provide for indemnification by the Company of varying scope and terms to customers, vendors, directors, officers, employees, and other parties with respect to certain matters. Indemnification includes losses from breach of such agreements, services provided by the Company, or third-party intellectual property infringement claims. These indemnities may survive termination of the underlying agreement and the maximum potential amount of future indemnification payments, in some circumstances, are not subject to a cap. As of June 30, 2025, and December 31, 2024, there were no known events or circumstances that have resulted in a material indemnification liability.

Commitments — The Company has entered into a commitment with The Hershey Licensing Company (“Hershey”) to develop venues themed with Hershey’s licensed trademarks and intellectual property in at least four locations by 2028. For each location, the Company is required to pay a one-time $0.3 million development fee and an on-going royalty fee of 6% of gross sales starting in the year 2025. The development fee is due no later than 12 months prior to the scheduled opening of the respective locations. Under the agreement, the royalty is at minimum $0.3 million for the year 2025 and 85% of the previous year’s actual royalty paid for 2026 onward. As of June 30, 2025, the Company paid the $0.3 million development fee and accrued $0.2 million in minimum royalty fees for one location.

As of February 24, 2023, the Company has entered into a commitment with KIDS Licensing LLC (“KIDS”) to develop venues themed with KIDS’s licensed trademarks and intellectual property. The Company is required to pay a minimum royalty fee of $0.1 million per year for the years 2024 through 2032.

As of June 30, 2025, the Company has unfunded commitments to its unconsolidated joint venture Karnival of $2.4 million (HKD 18.7 million).

v3.25.2
Segment Information
6 Months Ended
Jun. 30, 2025
Segment Reporting [Abstract]  
Segment Information
13.
Segment information

The Company has four reportable operating segments, Falcon’s Creative Group, PDP, Destinations Operations and Falcon’s Beyond Brands. The Company’s Chief Operating Decision Makers ("CODM") is its Executive Chairman and Chief Executive Officer, who reviews financial information for purposes of making operating decisions, assessing financial performance, and allocating resources. Operating segments are organized based on product lines and, for our location-based entertainment, by geography. The CODM assesses the segments' performance by using each segments' income (loss) from operations, these results are used predominantly in the budgeting and forecasting process. The CODM considers segment results when making decisions about the allocation of operating and capital resources. Segment income (loss) from operations include costs directly attributable to the segment including project design and build expenses, selling, general and administrative expenses, research and development expenses, and the share of gain from equity method investments, excluding gain from Tenerife Sale. Unallocated corporate expenses which include accounting, audit, and professional services fees that support external reporting activities, are presented as a reconciling item between total segment income (loss) from operations and the Company’s unaudited condensed consolidated financial statement results.

FCG provides master planning, media, interactive and audio production, project management, experiential technology and attraction hardware development services and attraction hardware sales on a work-for-hire model. For the purpose of assessing financial performance and making resource allocation decisions, the CODM reviews full FCG results as if FCG was consolidated, instead of only the share of FCG's equity method gain (loss). To reconcile total segment revenue to the Company's total consolidated revenue, FCG's segment revenue is eliminated. To reconcile Segment income (loss) from operations to the Company's consolidated net income before taxes, FCG's Segment income (loss) from operations is eliminated and the Company's share of FCG's equity method gain (loss) is added. Prior quarter segment results for FCG have been recast to show FCG segment results on a comparable basis, as if it had been consolidated by the Company for the entire quarter.

PDP develops, owns and operates hotels, theme parks and retail, dining and entertainment venues. Destinations Operations provides development and management services for themed entertainment to PDP and new development opportunities, including our investment in Karnival. The Company collectively refers to the Destinations Operations and PDP as Falcon’s Beyond Destinations.

Falcon’s Beyond Brands is utilized for the development and commercialization of Company owned and third-party intellectual property through consumer products and media.

The accounting policies of the segments are the same as those described in the summary of significant accounting policies.

 

 

Three months ended June 30, 2025

 

 

Falcon’s

 

 

Falcon's Beyond Destinations

Falcon's

 

 

 

 

 

Creative
Group

 

 

Destinations Operations

 

 

PDP

 

 

Beyond
Brands

 

 

Segment Total

 

Revenue - external customers

 

$

12,319

 

 

$

146

 

 

$

 

 

$

802

 

 

$

13,267

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

Reconciliation of revenue

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

Revenue corporate unallocated

 

 

 

 

 

 

 

 

 

 

 

 

 

 

1,601

 

Revenue FCG

 

 

 

 

 

 

 

 

 

 

 

 

 

 

(12,319

)

Total consolidated revenue

 

 

 

 

 

 

 

 

 

 

 

 

 

 

2,549

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

Project design and build expense

 

 

(7,376

)

 

 

 

 

 

 

 

 

(431

)

 

 

 

Selling, general and administrative

 

 

(2,166

)

 

 

(333

)

 

 

 

 

 

(2,105

)

 

 

 

Research and development expense

 

 

(2

)

 

 

(88

)

 

 

 

 

 

 

 

 

 

Share of gain from equity method investments, excluding gain on Tenerife Sale and impairment of PDP

 

 

 

 

 

20

 

 

 

714

 

 

 

 

 

 

 

Segment income (loss) from operations

 

$

2,775

 

 

$

(255

)

 

$

714

 

 

$

(1,734

)

 

$

1,500

 

 

 

Three months ended June 30, 2024

 

 

Falcon’s

 

 

Falcon's Beyond Destinations

Falcon's

 

 

 

 

 

Creative
Group

 

 

Destinations Operations

 

 

PDP

 

 

Beyond
Brands

 

 

Segment Total

 

Revenue - external customers

 

$

15,720

 

 

$

101

 

 

$

 

 

$

 

 

$

15,821

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

Reconciliation of revenue

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

Revenue corporate unallocated

 

 

 

 

 

 

 

 

 

 

 

 

 

 

1,697

 

Revenue FCG

 

 

 

 

 

 

 

 

 

 

 

 

 

 

(15,720

)

Total consolidated revenue

 

 

 

 

 

 

 

 

 

 

 

 

 

 

1,798

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

Project design and build expense

 

 

(10,209

)

 

 

 

 

 

 

 

 

 

 

 

 

Selling, general and administrative

 

 

(2,862

)

 

 

(506

)

 

 

 

 

 

(794

)

 

 

 

Research and development expense

 

 

 

 

 

(10

)

 

 

 

 

 

 

 

 

 

Share of gain from equity method investments

 

 

 

 

 

76

 

 

 

656

 

 

 

 

 

 

 

Segment income (loss) from operations

 

$

2,649

 

 

$

(339

)

 

$

656

 

 

$

(794

)

 

$

2,172

 

 

 

Six months ended June 30, 2025

 

 

Falcon’s

 

 

Falcon's Beyond Destinations

Falcon's

 

 

 

 

 

Creative
Group

 

 

Destinations Operations

 

 

PDP

 

 

Beyond
Brands

 

 

Segment Total

 

Revenue - external customers

 

$

18,590

 

 

$

146

 

 

$

 

 

$

888

 

 

$

19,624

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

Reconciliation of revenue

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

Revenue corporate unallocated

 

 

 

 

 

 

 

 

 

 

 

 

 

 

3,223

 

Revenue FCG

 

 

 

 

 

 

 

 

 

 

 

 

 

 

(18,590

)

Total consolidated revenue

 

 

 

 

 

 

 

 

 

 

 

 

 

 

4,257

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

Project design and build expense

 

 

(12,770

)

 

 

 

 

 

 

 

 

(537

)

 

 

 

Selling, general and administrative

 

 

(5,534

)

 

 

(614

)

 

 

 

 

 

(3,511

)

 

 

 

Research and development expense

 

 

(2

)

 

 

(206

)

 

 

 

 

 

 

 

 

 

Share of gain from equity method investments, excluding gain on Tenerife Sale and impairment of PDP

 

 

 

 

 

54

 

 

 

1,188

 

 

 

 

 

 

 

Segment income (loss) from operations

 

$

284

 

 

$

(620

)

 

$

1,188

 

 

$

(3,160

)

 

$

(2,308

)

 

 

Six months ended June 30, 2024

 

 

Falcon’s

 

 

Falcon's Beyond Destinations

Falcon's

 

 

 

 

 

Creative
Group

 

 

Destinations Operations

 

 

PDP

 

 

Beyond
Brands

 

 

Segment Total

 

Revenue - external customers

 

$

30,647

 

 

$

99

 

 

$

 

 

$

 

 

$

30,746

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

Reconciliation of revenue

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

Revenue corporate unallocated

 

 

 

 

 

 

 

 

 

 

 

 

 

 

3,215

 

Revenue FCG

 

 

 

 

 

 

 

 

 

 

 

 

 

 

(30,647

)

Total consolidated revenue

 

 

 

 

 

 

 

 

 

 

 

 

 

 

3,314

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

Project design and build expense

 

 

(19,748

)

 

 

 

 

 

 

 

 

 

 

 

 

Selling, general and administrative

 

 

(6,343

)

 

 

(989

)

 

 

 

 

 

(1,457

)

 

 

 

Research and development expense

 

 

 

 

 

(26

)

 

 

 

 

 

 

 

 

 

Share of gain from equity method investments

 

 

 

 

 

163

 

 

 

1,190

 

 

 

 

 

 

 

Segment income (loss) from operations

 

$

4,556

 

 

$

(753

)

 

$

1,190

 

 

$

(1,457

)

 

$

3,536

 

 

A reconciliation of segment income (loss) from operations to net income before taxes is as follows:

 

 

 

Three months ended

 

 

Six months ended

 

 

June 30,
2025

 

 

June 30,
2024

 

 

June 30,
2025

 

 

June 30,
2024

 

Segment income (loss) from operations

 

$

1,500

 

 

$

2,172

 

 

$

(2,308

)

 

$

3,536

 

Unallocated corporate overhead

 

 

(2,599

)

 

 

(2,311

)

 

 

(5,586

)

 

 

(6,440

)

Elimination FCG segment income from operations

 

 

(2,775

)

 

 

(2,649

)

 

 

(284

)

 

 

(4,556

)

Share of gain (loss) from FCG

 

 

688

 

 

 

988

 

 

 

(3,883

)

 

 

1,521

 

Transaction credit (expenses)

 

 

3,299

 

 

 

 

 

 

1,778

 

 

 

(7

)

Credit loss expense

 

 

 

 

 

 

 

 

 

 

 

(12

)

Depreciation and amortization expense

 

 

(40

)

 

 

(2

)

 

 

(44

)

 

 

(3

)

Share of equity method investee's gain on Tenerife Sale

 

 

29,755

 

 

 

 

 

 

29,755

 

 

 

 

Impairment of PDP

 

 

(5,332

)

 

 

 

 

 

(5,332

)

 

 

 

Interest expense

 

 

(841

)

 

 

(438

)

 

 

(2,174

)

 

 

(707

)

Interest income

 

 

2

 

 

 

3

 

 

 

5

 

 

 

6

 

Change in fair value of warrant liabilities

 

 

 

 

 

(2,599

)

 

 

2,886

 

 

 

(2,391

)

Change in fair value of earnout liabilities

 

 

 

 

 

13,006

 

 

 

 

 

 

131,621

 

Foreign exchange transaction gain (loss)

 

 

1,455

 

 

 

(142

)

 

 

2,207

 

 

 

(517

)

Net income before taxes

 

$

25,112

 

 

$

8,028

 

 

$

17,020

 

 

$

122,051

 

Identifiable assets and capital expenditures are comprised of:

 

 

Total Assets

 

 

Capital Expenditures

 

 

 

As of

 

 

Six months ended

 

 

June 30, 2025

 

 

December 31, 2024

 

 

June 30, 2025

 

 

June 30, 2024

 

Falcon’s Creative Group

 

$

21,146

 

 

$

25,028

 

 

$

139

 

 

$

10,903

 

Destinations Operations

 

 

32,976

 

 

 

7,480

 

 

 

 

 

 

 

PDP

 

 

27,142

 

 

 

24,400

 

 

 

 

 

 

 

Falcons Beyond Brands

 

 

5,993

 

 

 

251

 

 

 

92

 

 

 

 

Unallocated corporate assets and intersegment eliminations

 

 

1,950

 

 

 

4,072

 

 

 

(139

)

 

 

(10,898

)

 

 

$

89,207

 

 

$

61,231

 

 

$

92

 

 

$

5

 

v3.25.2
Fair Value Measurement
6 Months Ended
Jun. 30, 2025
Fair Value Disclosures [Abstract]  
Fair value measurement
14.
Fair value measurement

Assets and liabilities measured at fair value on a recurring basis are comprised of:

 

As of December 31, 2024

 

 

Level 1

 

 

Level 2

 

 

Level 3

 

 

Total

 

Liabilities:

 

 

 

 

 

 

 

 

 

 

 

 

Warrant liabilities

 

$

4,711

 

 

 

 

 

 

 

 

$

4,711

 

 

$

4,711

 

 

$

 

 

$

 

 

$

4,711

 

The warrant liability fair value is based on quoted market prices in active markets, and therefore is classified within Level 1 of the fair value hierarchy. See "Note 16 - Stock warrants".

There were no transfers between Level 1 and Level 2, nor into and out of Level 3, during the period presented.

v3.25.2
Equity and Net Income Per Share
6 Months Ended
Jun. 30, 2025
Equity and net loss per share [Abstract]  
Equity and Net Income Per Share
15.
Equity and net income per share

Authorized Capitalization

The total amount of the Company’s authorized capital stock consists of (a) 650,000,000 shares of Common Stock, par value $0.0001 per share consisting of (i) 500,000,000 shares of Class A Common Stock, (ii) 150,000,000 shares of Class B Common Stock, and (b) 30,000,000 shares of preferred stock, par value $0.0001 per share.

Common Stock

The rights of the holders of Class A Common Stock and Class B Common Stock have various terms, as follows:

Each holder of common stock is entitled to one vote for each share of common stock held of record by such holder on all matters on which stockholders generally are entitled to vote. Shares of Class B Common Stock carry the same voting rights as shares of Class A Common Stock but have no economic terms. Class B Common Stock is exchangeable, along with common units of Falcon’s Opco, into Class A Common Stock.

Preferred Stock

There are no outstanding shares of preferred stock as of June 30, 2025, or December 31, 2024.

On September 30, 2024, the Company’s board of directors declared a stock dividend of 0.2 shares of Class A common stock per share of Class A common stock outstanding, paid on December 17, 2024, to stockholders of record as of December 10, 2024 (the “Stock Dividend”). Additionally, as a result of the Stock Dividend, holders of the Company’s Class B common stock received a stock dividend of 0.2 shares of Class B common stock per share of Class B common stock outstanding, and the Falcon’s Beyond Global, LLC common units that are issued and outstanding were adjusted to reflect the same economic equivalent of the Stock Dividend. Outstanding warrants, restricted stock units (“RSUs”) and other equity awards were similarly adjusted in accordance with their terms. All references in the unaudited condensed consolidated financial statements to per share amounts, the number Class A and Class B shares issued and outstanding, outstanding warrants, RSUs, and other equity awards have been adjusted to reflect the Stock Dividend on a retroactive basis.

The weighted average shares of common stock outstanding used to determine the Company’s Net loss income per share reflects the retroactive treatment of the Stock Dividend, in addition to the following:

 

 

 

Three months ended

 

 

Six months ended

 

(amounts in thousands, except number of shares and amount per share)

 

June 30,
2025

 

 

June 30,
2024

 

 

June 30,
2025

 

 

June 30,
2024

 

Numerator:

 

 

 

 

 

 

 

 

 

 

 

 

Net income

 

$

25,112

 

 

$

8,028

 

 

$

17,020

 

 

$

122,052

 

Net income attributable to noncontrolling interests

 

 

13,668

 

 

 

6,794

 

 

 

9,253

 

 

 

103,648

 

 

 

 

 

 

 

 

 

 

 

 

 

 

Net income available to Class A common stockholders

 

 

11,444

 

 

 

1,234

 

 

 

7,767

 

 

 

18,404

 

Adjustment for dilutive warrants

 

 

 

 

 

 

 

 

(1,327

)

 

 

 

Adjustment for dilutive earnout units at Falcon’s Beyond Global, LLC

 

 

 

 

 

(1,174

)

 

 

 

 

 

(5,055

)

Dilutive net income attributable to Class A common stockholders

 

$

11,444

 

 

$

60

 

 

$

6,440

 

 

$

13,349

 

Denominator:

 

 

 

 

 

 

 

 

 

 

 

 

Weighted average Class A common stock outstanding - basic

 

 

37,523,324

 

 

 

12,010,729

 

 

 

37,423,300

 

 

 

11,418,276

 

Adjustment for dilutive RSUs

 

 

2,570

 

 

 

 

 

 

4,334

 

 

 

 

Adjustment for dilutive warrants

 

 

 

 

 

 

 

 

93,475

 

 

 

 

Adjustment for dilutive Class A earnout shares

 

 

 

 

 

69,230

 

 

 

 

 

 

259,615

 

Weighted average Class A common stock outstanding – diluted

 

 

37,525,894

 

 

 

12,079,960

 

 

 

37,521,109

 

 

 

11,677,891

 

 

 

 

 

 

 

 

 

 

 

 

 

 

Net income per Class A common share - basic:

 

 

0.30

 

 

 

0.10

 

 

 

0.21

 

 

 

1.61

 

Net income per Class A common share – diluted:

 

 

0.30

 

 

 

0.00

 

 

 

0.17

 

 

 

1.14

 

 

The Company applies the treasury stock method to the warrants and RSUs, the contingently issuable shares method to the Earnout shares, and the if-converted method for the Exchangeable noncontrolling interests, if dilutive. The following securities were not included in the computation because the effect would be anti-dilutive or issuance of such shares is contingent upon the satisfaction of certain conditions which were not satisfied by the end of the period:

 

 

 

Three months ended

 

 

Six months ended

 

 

June 30,
2025

 

 

June 30,
2024

 

 

June 30,
2025

 

 

June 30,
2024

 

Class A earnout shares

 

 

1,000,000

 

 

 

1,725,000

 

 

 

1,000,000

 

 

 

1,575,000

 

Class B earnout shares

 

 

39,000,000

 

 

 

67,275,000

 

 

 

39,000,000

 

 

 

61,425,000

 

Warrants to purchase common stock

 

 

 

 

 

6,238,104

 

 

 

 

 

 

6,238,104

 

RSUs

 

 

929,662

 

 

 

1,159,956

 

 

 

929,662

 

 

 

1,159,956

 

v3.25.2
Stock Warrants
6 Months Ended
Jun. 30, 2025
Stock Warrants [Abstract]  
Stock Warrants
16.
Stock warrants

Prior to January 14, 2025, the warrants were classified as a liability and measured at fair value, with changes in fair value included in the unaudited condensed consolidated statements of operations and comprehensive income. The warrant agreement was amended effective January 14, 2025. The amendment provides for the mandatory exchange of the warrants for shares of Class A Common Stock at an exchange ratio of 0.25 shares of Class A Common Stock per warrant, on October 6, 2028. The warrants will not be exercisable and the holders of the warrants will have no further rights except to receive shares of Class A Common Stock on October 6, 2028.

The remaining warrants meet the requirements for equity classification after the amendment. The Company adjusted the fair value of the warrants a final time on January 14, 2025, immediately prior to the amendment effective date. The total adjusted liability balance was reclassified into equity on January 14, 2025. After the reclassification to equity, the warrants do not require subsequent fair value measurement.

As of June 30, 2025, there are 5,177,089 warrants outstanding which will be exchanged for 1,294,272 shares of Class A Common Stock on October 6, 2028.

v3.25.2
Earnouts
6 Months Ended
Jun. 30, 2025
Earnouts [Abstract]  
Earnouts
17.
Earnouts

Prior to September 30, 2024, the earnout shares were classified as a liability and measured at fair value, with changes in fair value included in the unaudited condensed consolidated statements of operations and comprehensive income. On September 30, 2024, earnout participants agreed to forfeit all remaining earnout shares held in escrow, which were to be released and earned based on meeting EBITDA and revenue targets.

The forfeiture is treated as a modification of the original earnout agreement. The remaining earnout shares which are to be released and earned based on the Company’s stock price meet the requirements for equity classification after the modification. The Company adjusted the fair value of the earnout shares a final time on September 30, 2024, immediately prior to the modification. The total adjusted liability balance, including the amount associated with the forfeited earnout shares, was reclassified into equity as of September 30, 2024. After the reclassification to equity, the earnout shares do not require subsequent fair value measurement.

v3.25.2
Share-Based Compensation
6 Months Ended
Jun. 30, 2025
Share-Based Compensation [Abstract]  
Share-Based Compensation
18.
Share-Based Compensation

The Company adopted a share-based compensation plan (the “Plan”) under which each vested Restricted Stock Unit represents the right to receive one Class A Common Share. Under the Plan, RSUs with service-based conditions may be granted to directors, officers, employees, and non-employees. RSUs were granted to employees of both the Company and FCG. However, FCG fully reimburses FBG for the compensation cost associated with these grants. As such, expenses related to the RSUs granted to employees of FCG do not represent a purchase of services or contribution to FCG.

The RSUs do not provide the grantee with an option to choose settlement in cash or stock. The holder of the RSU shall not be, nor have any of the rights or privileges of, a shareholder of the Company, including, without limitation, voting rights and rights to dividends, in respect to the RSUs and any shares underlying the RSUs and deliverable under the Plan unless and until such shares shall have been issued by the Company and held of record by such holder. A summary of the Plan’s RSUs award activity is as follows:

 

 

Restricted
Stock Units

 

Nonvested at January 1, 2025

 

 

1,077,498

 

Granted

 

 

62,000

 

Forfeited

 

 

(115,839

)

Vested

 

 

(24,150

)

Nonvested shares outstanding at June 30, 2025

 

 

999,509

 

 

The RSUs under the Plan generally vest over a six-month to five year period following the date of grant.

 

The RSUs granted under the Plan on February 7, 2025 vest one-third each year following the grant date.

 

The fair value of these RSUs is estimated based on the fair value of the Company’s common stock on the date of grant using the closing price on the day of grant.

 

The Company recognized stock-based compensation expense of $0.3 million and $0.4 million for the three months ended June 30, 2025 and 2024, respectively, and $0.8 million and $0.7 million for the six months ended June 30, 2025 and 2024, respectively, which is included within Selling, general and administrative expenses in the unaudited condensed consolidated statements of operations and comprehensive income. The $0.2 million compensation cost for RSU’s granted to FCG employees for the three months ended June 30, 2025 and 2024, and $0.4 million for the six months ended June 30, 2025 and 2024, are recognized as a reimbursement from FCG and do not impact the Company’s unaudited condensed consolidated statements of operations and comprehensive income.

As of June 30, 2025 and December 31, 2024, stock-based compensation expense not yet recognized relating to nonvested awards was $8.0 million and $10.0 million, respectively, of which $2.9 million and $3.4 million relates to compensation cost for RSU’s granted to FCG employees, respectively. Stock compensation expense recognized by FCG is reimbursed to FBG.

v3.25.2
Subsequent Events
6 Months Ended
Jun. 30, 2025
Subsequent Events [Abstract]  
Subsequent Events
19.
Subsequent events

The Company has evaluated subsequent events through August 14, 2025 and determined that there have been no events that have occurred that would require adjustments to our disclosures in the unaudited condensed consolidated financial statements except for the following:

On July 3, 2025, Melia returned a $0.5 million earnest money deposit for a potential land acquisition in Playa del Carmen, Mexico to the Company.

The Company repaid $3.5 million net pursuant to the revolving credit arrangement with Infinite Acquisitions.

 

 

v3.25.2
Summary of Significant Accounting Policies (Policies)
6 Months Ended
Jun. 30, 2025
Summary of Significant Accounting Policies [Abstract]  
Concentration of credit risk

Concentration of credit risk

Financial instruments which potentially subject the Company to concentrations of credit risk consist primarily of Cash and cash equivalents and Accounts receivable. The Company places its Cash and cash equivalents with financial institutions of high credit quality. At times, such amounts exceed federally insured limits. Management believes that no significant concentration of credit risk exists with respect to these cash balances because of its assessment of the creditworthiness and financial viability of the respective financial institutions.

The Company provides credit to its customers located both inside and outside the United States in its normal course of business. Receivables are presented net of an allowance for credit losses based on the Company’s assessment of the collectability of customer accounts. The Company maintains an allowance that provides for an adequate reserve to cover estimated losses on receivables as well as contract assets. The Company determines the adequacy of the allowance by estimating the probability of loss based on the Company’s historical credit loss experience and taking into consideration current market conditions and supportable forecasts that affect the collectability of the reported amount. The Company regularly evaluates receivable and contract asset balances considering factors such as the customer’s creditworthiness, historical payment experience and the age of the outstanding balance. Changes to expected credit losses during the period are included in Credit loss expense in the Company’s unaudited condensed consolidated statements of operations

and comprehensive income. After concluding that a reserved accounts receivable is no longer collectible, the Company reduces both the gross receivable and the allowance for credit losses.

The Falcon’s Creative Group segment had two customers with revenue greater than 10% of its total revenue. FCG had revenue from Qiddiya Investment Company ("QIC") of $7.7 million and $13.6 million for the three and six months ended June 30, 2025, respectively. The second customer had revenue of $4.5 million and $4.7 million for the three and six months ended June 30, 2025, respectively.

 

The Company had two customers with revenue greater than 10% of total revenue. FBG had revenue from FCG of $1.6 million (64% of total revenue) and $1.7 million (94% of total revenue) for the three months ended June 30, 2025 and 2024, respectively. FCG had revenue of $3.2 million (76% of total revenue) and $3.2 million (97% of total revenue) for the six months ended June 30, 2025 and 2024, respectively. Accounts receivable balances from FCG totaled $0.5 million (38% of total Accounts receivable) and $1.4 million (83% of total Accounts receivable) as of June 30, 2025 and December 31, 2024, respectively.

 

The second customer had revenue of $0.5 million (20% of total revenue) and $0.5 million (12% of total revenue) for the three and six months ended June 30, 2025. Accounts receivable balances from the second customer totaled $0.4 million (32% of total Accounts receivable) and $0 as of June 30, 2025 and December 31, 2024, respectively.

Leases

Leases

The Company evaluates leases at the commencement of the lease to determine the classification as an operating or finance lease. A right-of-use (“ROU”) asset and corresponding lease liability are recorded at lease commencement. Operating lease liabilities are recognized based on the present value of minimum lease payments over the remaining expected lease term. Lease expenses related to operating leases are recognized on a straight-line basis as a component of Selling, general and administrative expense in the consolidated statements of operations and comprehensive income.
Recoverability of other long-lived assets

Recoverability of other long-lived assets

The Company’s other long-lived assets consist primarily of property and equipment and lease ROU assets located in the United States of America. The Company evaluates long-lived assets for impairment whenever events or changes in circumstances indicate the carrying value of such assets may not be recoverable. For property and equipment and lease ROU assets, the Company compares the estimated undiscounted cash flows generated by the asset or asset group to the current carrying value of the asset. If the undiscounted cash flows are less than the carrying value of the asset, then the asset is written down to fair value.

Revenue recognition

Revenue recognition

Attraction maintenance services

 

The Company's Falcon Beyond Brands segment provides attraction maintenance services to its customers on a time and material basis. The Company recognizes revenue related to these services using the right to invoice practical expedient.

Transaction (credit) expenses

Transaction (credit) expenses

The Company recognized a credit of $3.5 million for the six months ended June 30, 2025 as a result of a reduction in accrued transaction expenses due to a negotiated settlement with the service provider. The Company also recognized $1.7 million in transaction expenses for the six months ended June 30, 2025 related to a proposed underwritten offering of the Company's Class A common stock during the first quarter in 2025 that was not completed.

Business Combinations

Business Combinations

The Company utilizes the acquisition method of accounting under ASC 805, Business Combinations ("ASC 805"), for all transactions and events in which it obtains control over one or more other businesses (even if less than 100% ownership is acquired), to recognize the fair value of all assets and liabilities assumed and to establish the acquisition date fair value as of the measurement date.

While the Company uses its best estimates and assumptions as part of the purchase price allocation process to accurately value assets acquired and liabilities assumed as of the acquisition date, the estimates and assumptions are inherently uncertain and subject to refinement. As a result, during the measurement period, which may be up to one year from the acquisition date, the Company records adjustments to the assets acquired and liabilities assumed, with the corresponding offset to goodwill or bargain purchase to the extent we identify adjustments to the preliminary fair values. For changes in the valuation of intangible assets between the preliminary and final purchase price allocation, the related amortization is adjusted in the period it occurs. Subsequent to the measurement period, any adjustment to assets acquired or liabilities assumed is included in operating results in the period in which the adjustment is determined.

Transaction expenses that are incurred in connection with a business combination, other than costs associated with the issuance of debt or equity securities, are expensed as incurred.

Contingent consideration is classified as a liability or as equity on the basis of the definitions of a financial liability and an equity instrument; contingent consideration payable in cash is classified as a liability. The Company recognizes the fair value of any contingent consideration that is transferred to the seller in a business combination on the date at which control of the acquiree is obtained. Contingent consideration payments related to acquisitions are measured at fair value each reporting period using Level 3 unobservable inputs (as defined in the Fair value measurement policy included in the Company’s Annual Report on Form 10-K filed with the SEC on April 3, 2025). When reported, any changes in the fair value of these contingent consideration payments are included in contingent earnout expense on the consolidated statements of operations and comprehensive income.

Reclassifications

Reclassifications

Certain prior year amounts in these unaudited condensed consolidated financial statements have been reclassified to conform to the presentation for the three and six months ended June 30, 2024 and as of the year ended December 31, 2024.

Recently issued accounting standards

Recently issued accounting standards

On November 27, 2023, the Financial Accounting Standards Board (“FASB”) issued Accounting Standards Update (“ASU”) 2023-07, “Improvements to Reportable Segment Disclosures.” This ASU requires additional reportable segment disclosures, primarily through enhanced disclosures about significant segment expenses. In addition, the ASU enhances interim disclosure requirements effectively making the current annual requirements a requirement for interim reporting. This ASU is effective for fiscal years beginning after December 15, 2023, and interim periods within fiscal years beginning after December 15, 2024. The Company adopted this ASU as of December 31, 2024, the previously reported segment disclosures have been recast to reflect the new presentation under ASU 2023-07 guidance.

In March 2024, the FASB issued ASU 2024-02, “Codification Improvements-Amendments to Remove References to the Concepts Statements”. The amendments in this Update affect a variety of Topics in the Codification. The amendments apply to all reporting entities within the scope of the affected accounting guidance. This update contains amendments to the Codification that remove references to various Concepts Statements. In most instances, the references are extraneous and not required to understand or apply the guidance. In other instances, the references were used in prior statements to provide guidance in certain topical areas. This ASU is effective for public business entities for fiscal years beginning after December 15, 2024. The Company adopted this ASU as of March 31, 2025 and had no material impact to the condensed consolidated financial statements.

Recently issued accounting standards not yet adopted as of June 30, 2025

On December 14, 2023, the FASB issued Accounting Standards Update 2023-09, "Improvements to Income Tax Disclosures (ASU 2023-09)," which is primarily applicable to public companies and requires a significant expansion of the granularity of the income tax rate reconciliation as well as an expansion of other income tax disclosures. ASU 2023-09 requires a company to disclose specific income tax categories within the rate reconciliation table and provide additional information for reconciling items that meet a quantitative threshold (if the effect of those reconciling items is equal to or greater than 5 percent of the amount computed by multiplying pretax income (or loss) by the applicable statutory income tax rate. There are also additional disclosures related to income taxes paid disaggregated by jurisdictions, and to income taxes paid. The ASU is effective for annual periods beginning after December 15, 2024 and for interim periods in fiscal years beginning after December 15, 2025. The guidance will be applied on a prospective basis with the option to apply the standard retrospectively. Early adoption is permitted. The Company is currently evaluating the impact of adopting this standard on its income tax disclosures.

In November 2024, the FASB issued ASU No. 2024-03, "Income Statement-Reporting Comprehensive Income-Expense Disaggregation Disclosures (Subtopic 220-40)". The amendments in this Update require a public business entity to provide disaggregated disclosures, in the notes to the financial statements, of certain categories of expenses that are included in expense line items on the face of the income statement. Relevant expense categories include, but are not limited to, employee compensation, selling expenses, intangible asset amortization, depreciation, and purchases of inventory. The guidance is effective for fiscal years beginning after December 15, 2026, and interim periods within fiscal years beginning after December 15, 2027, is applied prospectively and may be applied retrospectively. The Company is evaluating the impact of ASU 2024-03.

v3.25.2
Revenue (Tables)
6 Months Ended
Jun. 30, 2025
Revenue [Abstract]  
Schedule of Disaggregated Components of Revenue

Disaggregated components of revenue consisted of:

 

 

Three months ended

 

 

Six months ended

 

 

June 30,
2025

 

 

June 30,
2024

 

 

June 30,
2025

 

 

June 30,
2024

 

Services transferred over time:

 

 

 

 

 

 

 

 

 

 

 

 

Shared services

 

$

1,601

 

 

$

1,697

 

 

$

3,223

 

 

$

3,215

 

Destinations operations

 

 

146

 

 

 

101

 

 

 

146

 

 

 

99

 

Attraction sales and services

 

 

802

 

 

 

 

 

 

888

 

 

 

 

 

 

$

2,549

 

 

$

1,798

 

 

$

4,257

 

 

$

3,314

 

Schedule of Accounts Receivable, Net

Accounts receivable, net consisted of:

 

 

As of

 

 

June 30,
2025

 

 

December 31,
2024

 

Related party

 

$

617

 

 

$

1,713

 

Third party

 

 

740

 

 

 

3

 

 

 

$

1,357

 

 

$

1,716

 

Schedule of Revenues Based on the Geographic Location

Geographic information

Revenues based on the geographic location of the Company’s customer contracts consisted of:

 

 

Three months ended

 

 

Six months ended

 

 

June 30,
2025

 

 

June 30,
2024

 

 

June 30,
2025

 

 

June 30,
2024

 

USA

 

$

2,397

 

 

$

1,697

 

 

$

4,105

 

 

$

3,215

 

Spain

 

 

146

 

 

 

101

 

 

 

146

 

 

 

99

 

United Arab Emirates

 

 

6

 

 

 

 

 

 

6

 

 

 

 

 

 

$

2,549

 

 

$

1,798

 

 

$

4,257

 

 

$

3,314

 

v3.25.2
Business Combination (Tables)
6 Months Ended
Jun. 30, 2025
Business Combinations [Abstract]  
Schedule Total Purchase Price Allocated to the Individual Assets Acquired and Liabilities Assumed Based on Relative Fair Value

The total purchase price was allocated to the individual assets acquired and liabilities assumed based on their relative fair values. The total purchase price was allocated as follows:

 

Assets acquired

 

 

 

Favorable lease

 

$

980

 

Property and equipment

 

 

1,020

 

Prepaid rent and lease deposit

 

 

132

 

Total assets acquired

 

$

2,132

 

 

 

 

 

Purchase consideration

 

 

 

Cash paid at closing

 

 

1,632

 

Consideration payable

 

 

500

 

Total purchase consideration

 

$

2,132

 

Schedule of Unaudited Pro Forma Revenue and Net Income

The following table presents the Company’s unaudited pro forma revenue and net income:

 

 

Three months ended

 

 

Six months ended

 

 

June 30,
2025

 

 

June 30,
2024

 

 

June 30,
2025

 

 

June 30,
2024

 

Revenue

 

$

2,549

 

 

$

3,495

 

 

$

4,257

 

 

$

6,708

 

Net Income

 

 

25,092

 

 

 

8,723

 

 

 

16,940

 

 

 

123,443

 

v3.25.2
Investments and Advances to Equity Method Investments (Tables)
6 Months Ended
Jun. 30, 2025
Investments and Advances to Equity Method Investments (Details) [Line Items]  
Schedule of Investments and Advances to Equity Method Investments

Investments and advances to equity method investments consisted of:

 

 

As of

 

 

June 30,
2025

 

 

December 31,
2024

 

FCG

 

$

21,145

 

 

$

25,028

 

PDP

 

 

27,142

 

 

 

24,400

 

Karnival

 

 

7,186

 

 

 

7,132

 

 

$

55,473

 

 

$

56,560

 

Schedule of Share of Income (Loss) from Equity Method Investments

Share of income (loss) from equity method investments consisted of:

 

 

Three months ended

 

 

Six months ended

 

 

June 30,
2025

 

 

June 30,
2024

 

 

June 30,
2025

 

 

June 30,
2024

 

FCG

 

$

688

 

 

$

988

 

 

$

(3,883

)

 

$

1,521

 

PDP

 

 

25,138

 

 

 

656

 

 

 

25,612

 

 

 

1,190

 

Karnival

 

 

20

 

 

 

76

 

 

 

54

 

 

 

163

 

 

$

25,846

 

 

$

1,720

 

 

$

21,783

 

 

$

2,874

 

Schedule of Balance Sheet Information for the Company's Equity Method Investments

Summarized balance sheet information for the Company’s equity method investments consisted of:

 

 

 

As of

 

 

June 30, 2025

 

 

December 31, 2024

 

 

FCG

 

 

PDP

 

 

Karnival

 

 

FCG

 

 

PDP

 

 

Karnival

 

Current assets-continuing operations

 

$

26,993

 

 

$

25,676

 

 

$

13,284

 

 

$

30,094

 

 

$

3,659

 

 

$

11,862

 

Current assets-discontinued operations

 

 

 

 

 

 

 

 

 

 

 

 

 

 

9,611

 

 

 

 

Non-current assets-continuing operations

 

 

27,787

 

 

 

51,893

 

 

 

4,792

 

 

 

28,502

 

 

 

46,008

 

 

 

4,843

 

Non-current assets-discontinued operations

 

 

 

 

 

 

 

 

 

 

 

 

 

 

33,084

 

 

 

 

Current liabilities-continuing operations

 

 

14,253

 

 

 

7,640

 

 

 

16,814

 

 

 

17,444

 

 

 

6,840

 

 

 

15,539

 

Current liabilities-discontinued operations

 

 

 

 

 

 

 

 

 

 

 

 

 

 

7,880

 

 

 

 

Non-current liabilities-continuing operations

 

 

6,146

 

 

 

5,088

 

 

 

 

 

 

6,076

 

 

 

11,210

 

 

 

 

Non-current liabilities-discontinued operations

 

 

 

 

 

 

 

 

 

 

 

 

 

 

17,633

 

 

 

 

Schedule of Related Party Balances of FCG and PDP Related party balances of FCG and PDP consisted of:

 

 

 

As of

 

 

June 30, 2025

 

 

December 31, 2024

 

 

FCG

 

 

PDP

 

 

FCG

 

 

PDP

 

Assets-continuing operations

 

$

24,396

 

 

$

9

 

 

$

28,608

 

 

$

784

 

Assets-discontinued operations

 

 

 

 

 

 

 

 

 

 

 

87

 

Liabilities-continuing operations

 

 

1,344

 

 

 

495

 

 

 

2,293

 

 

 

1,131

 

Liabilities-discontinued operations

 

 

 

 

 

 

 

 

 

 

 

1,349

 

Schedule of Statements of Operations for the Company's Equity Method Investments

Statements of operations for the Company’s equity method investments consisted of:

 

 

 

Three months ended

 

 

June 30, 2025

 

 

June 30, 2024

 

 

 

FCG

 

 

PDP

 

 

Karnival

 

 

FCG

 

 

PDP

 

 

Karnival

 

Total revenues-continuing operations

 

$

12,319

 

 

$

6,485

 

 

$

 

 

$

15,720

 

 

$

5,871

 

 

$

 

Income from operations-continuing operations

 

 

2,434

 

 

 

1,847

 

 

 

 

 

 

2,278

 

 

 

352

 

 

 

 

Net income (loss)-continuing operations

 

 

2,282

 

 

 

819

 

 

 

40

 

 

 

2,480

 

 

 

(84

)

 

 

150

 

Net income-discontinued operations

 

 

 

 

 

60,120

 

 

 

 

 

 

 

 

 

1,398

 

 

 

 

 

 

 

 

Six months ended

 

 

June 30, 2025

 

 

June 30, 2024

 

 

 

FCG

 

 

PDP

 

 

Karnival

 

 

FCG

 

 

PDP

 

 

Karnival

 

Total revenues-continuing operations

 

$

18,590

 

 

$

6,582

 

 

$

 

 

$

30,647

 

 

$

6,150

 

 

$

 

(Loss) income from operations-continuing operations

 

 

(390

)

 

 

899

 

 

 

 

 

 

3,857

 

 

 

(852

)

 

 

 

Net (loss) income-continuing operations

 

 

(695

)

 

 

12

 

 

 

108

 

 

 

4,283

 

 

 

(1,344

)

 

 

328

 

Net income-discontinued operations

 

 

 

 

 

61,786

 

 

 

 

 

 

 

 

 

3,612

 

 

 

 

 

Schedule of Related Party Activity

Related party activity for FCG and PDP consisted of:

 

 

 

Three months ended

 

 

June 30, 2025

 

 

June 30, 2024

 

 

FCG

 

 

PDP

 

 

FCG

 

 

PDP

 

Total revenues-continuing operations

 

$

7,741

 

 

$

30

 

 

$

15,542

 

 

$

12

 

Total expenses-continuing operations

 

 

3,647

 

 

 

624

 

 

 

1,749

 

 

 

497

 

Total expenses-discontinued operations

 

 

 

 

 

520

 

 

 

 

 

 

537

 

 

 

 

Six months ended

 

 

June 30, 2025

 

 

June 30, 2024

 

 

FCG

 

 

PDP

 

 

FCG

 

 

PDP

 

Total revenues-continuing operations

 

$

13,805

 

 

$

36

 

 

$

30,298

 

 

$

32

 

Total revenues-discontinued operations

 

 

 

 

 

 

 

 

 

 

 

1

 

Total expenses-continuing operations

 

 

1,827

 

 

 

735

 

 

 

1,831

 

 

 

573

 

Total expenses-discontinued operations

 

 

 

 

 

1,412

 

 

 

 

 

 

1,453

 

FCG [Member]  
Investments and Advances to Equity Method Investments (Details) [Line Items]  
Schedule of Share of Income (Loss) from Equity Method Investments

Share of income (loss) from FCG consisted of:

 

 

Three months ended

 

 

Six months ended

 

 

June 30,
2025

 

 

June 30,
2024

 

 

June 30,
2025

 

 

June 30,
2024

 

Share of FCG net income (loss)

 

$

2,282

 

 

$

2,480

 

 

$

(695

)

 

$

4,283

 

Preferred unit dividend accretion

 

 

(768

)

 

 

(666

)

 

 

(1,537

)

 

 

(1,110

)

Basis difference amortization

 

 

(826

)

 

 

(826

)

 

 

(1,651

)

 

 

(1,652

)

 

$

688

 

 

$

988

 

 

$

(3,883

)

 

$

1,521

 

PDP [Member]  
Investments and Advances to Equity Method Investments (Details) [Line Items]  
Schedule of Share of Income (Loss) from Equity Method Investments

Share of income (loss) from PDP consisted of:

 

 

Three months ended

 

 

Six months ended

 

 

June 30,
2025

 

 

June 30,
2024

 

 

June 30,
2025

 

 

June 30,
2024

 

Share of PDP net income (loss)-continuing operations

 

$

410

 

 

$

(42

)

 

$

6

 

 

$

(672

)

Share of PDP net income-discontinued operations

 

 

30,060

 

 

 

698

 

 

 

30,938

 

 

 

1,862

 

Impairment of PDP

 

 

(5,332

)

 

 

 

 

 

(5,332

)

 

 

 

 

$

25,138

 

 

$

656

 

 

$

25,612

 

 

$

1,190

 

 

v3.25.2
Leases (Tables)
6 Months Ended
Jun. 30, 2025
Leases [Abstract]  
Schedule of Operating Lease Supplemental Cash Flow Information

Operating lease supplemental cash flow information is as follows:

 

 

 

Six months ended
June 30, 2025

 

Operating cash outflows for amounts included in the measurement of operating lease liabilities:

 

$

104

 

Right-of-use assets obtained in exchange for operating lease liabilities:

 

 

2,608

 

Schedule of Weighted-Average Remaining Lease Terms and Discount Rates

The weighted-average remaining lease terms and discount rates are as follows:

 

 

As of
June 30,
2025

 

Weighted-average remaining lease term in years

 

 

4.5

 

Weighted-average discount rate

 

 

13

%

 

Schedule of Operating Lease Liabilities Annual Maturities

Operating lease liabilities annual maturities are as follows:

 

 

As of
June 30,
2025

 

For the period July 1 to December 31, 2025

 

$

201

 

2026

 

 

460

 

2027

 

 

549

 

2028

 

 

652

 

2029

 

 

699

 

Total future lease commitments

 

$

2,561

 

Less imputed interest

 

 

(863

)

Present value of lease liabilities

 

$

1,698

 

v3.25.2
Accrued Expenses and Other Current Liabilities (Tables)
6 Months Ended
Jun. 30, 2025
Accrued Expenses and Other Current Liabilities [Abstract]  
Schedule of Accrued Expenses and Other Current Liabilities

Accrued expenses and other current liabilities consisted of:

 

 

As of

 

 

June 30,
2025

 

 

December 31,
2024

 

Audit and professional fees

 

$

18,635

 

 

$

20,696

 

Excise tax payable on FAST II stock redemptions

 

 

2,363

 

 

 

2,211

 

Accrued payroll and related expenses

 

 

2,628

 

 

 

1,461

 

Accrued interest

 

 

2,291

 

 

 

1,117

 

Demand note payable

 

 

50

 

 

 

50

 

Acquisition consideration payable

 

 

500

 

 

 

 

Other

 

 

458

 

 

 

335

 

 

$

26,925

 

 

$

25,870

 

v3.25.2
Long-Term Debt and Borrowing Arrangements (Tables)
6 Months Ended
Jun. 30, 2025
Long-Term Debt and Borrowing Arrangements [Abstract]  
Schedule of Indebtedness

Indebtedness consisted of:

 

 

As of

 

 

 

June 30, 2025

 

 

December 31, 2024

 

 

Amount

 

 

Interest
Rate

 

 

Amount

 

 

Interest
Rate

 

$14.77 Term Loan – related party

 

$

14,765

 

 

 

8.00

%

 

$

14,765

 

 

 

8.00

%

$15 million revolving credit arrangement-related party

 

 

14,042

 

 

 

7.31

%

 

 

14,140

 

 

 

4.09

%

$7.22 million term loan – related party

 

 

7,221

 

 

 

11.75

%

 

 

7,221

 

 

 

9.34

%

7 million term loan

 

 

2,950

 

 

 

4.58

%

 

 

3,299

 

 

 

5.66

%

$1.25 million term loan

 

 

1,250

 

 

 

11.75

%

 

 

1,250

 

 

 

9.35

%

1.5 million term loan

 

 

376

 

 

 

1.70

%

 

 

532

 

 

 

1.70

%

 

 

40,604

 

 

 

 

 

 

41,207

 

 

 

 

Less: Current portion of long-term debt and short term debt

 

 

(10,427

)

 

 

 

 

 

(10,230

)

 

 

 

 

$

30,177

 

 

 

 

 

$

30,977

 

 

 

 

Schedule of Related Party Revolving Credit Arrangements

As of June 30, 2025, the remaining commitment available under the Company’s related party revolving credit arrangements was as follows:

 

 

Available
Capacity

 

$15 million revolving credit arrangement (due September 30, 2034)

 

$

958

 

v3.25.2
Segment Information (Tables)
6 Months Ended
Jun. 30, 2025
Segment Reporting [Abstract]  
Schedule of Reportable Segment Income (Loss) from Operations before Interest, Taxes, Foreign Exchange Gain (Loss)

The accounting policies of the segments are the same as those described in the summary of significant accounting policies.

 

 

Three months ended June 30, 2025

 

 

Falcon’s

 

 

Falcon's Beyond Destinations

Falcon's

 

 

 

 

 

Creative
Group

 

 

Destinations Operations

 

 

PDP

 

 

Beyond
Brands

 

 

Segment Total

 

Revenue - external customers

 

$

12,319

 

 

$

146

 

 

$

 

 

$

802

 

 

$

13,267

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

Reconciliation of revenue

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

Revenue corporate unallocated

 

 

 

 

 

 

 

 

 

 

 

 

 

 

1,601

 

Revenue FCG

 

 

 

 

 

 

 

 

 

 

 

 

 

 

(12,319

)

Total consolidated revenue

 

 

 

 

 

 

 

 

 

 

 

 

 

 

2,549

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

Project design and build expense

 

 

(7,376

)

 

 

 

 

 

 

 

 

(431

)

 

 

 

Selling, general and administrative

 

 

(2,166

)

 

 

(333

)

 

 

 

 

 

(2,105

)

 

 

 

Research and development expense

 

 

(2

)

 

 

(88

)

 

 

 

 

 

 

 

 

 

Share of gain from equity method investments, excluding gain on Tenerife Sale and impairment of PDP

 

 

 

 

 

20

 

 

 

714

 

 

 

 

 

 

 

Segment income (loss) from operations

 

$

2,775

 

 

$

(255

)

 

$

714

 

 

$

(1,734

)

 

$

1,500

 

 

 

Three months ended June 30, 2024

 

 

Falcon’s

 

 

Falcon's Beyond Destinations

Falcon's

 

 

 

 

 

Creative
Group

 

 

Destinations Operations

 

 

PDP

 

 

Beyond
Brands

 

 

Segment Total

 

Revenue - external customers

 

$

15,720

 

 

$

101

 

 

$

 

 

$

 

 

$

15,821

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

Reconciliation of revenue

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

Revenue corporate unallocated

 

 

 

 

 

 

 

 

 

 

 

 

 

 

1,697

 

Revenue FCG

 

 

 

 

 

 

 

 

 

 

 

 

 

 

(15,720

)

Total consolidated revenue

 

 

 

 

 

 

 

 

 

 

 

 

 

 

1,798

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

Project design and build expense

 

 

(10,209

)

 

 

 

 

 

 

 

 

 

 

 

 

Selling, general and administrative

 

 

(2,862

)

 

 

(506

)

 

 

 

 

 

(794

)

 

 

 

Research and development expense

 

 

 

 

 

(10

)

 

 

 

 

 

 

 

 

 

Share of gain from equity method investments

 

 

 

 

 

76

 

 

 

656

 

 

 

 

 

 

 

Segment income (loss) from operations

 

$

2,649

 

 

$

(339

)

 

$

656

 

 

$

(794

)

 

$

2,172

 

 

 

Six months ended June 30, 2025

 

 

Falcon’s

 

 

Falcon's Beyond Destinations

Falcon's

 

 

 

 

 

Creative
Group

 

 

Destinations Operations

 

 

PDP

 

 

Beyond
Brands

 

 

Segment Total

 

Revenue - external customers

 

$

18,590

 

 

$

146

 

 

$

 

 

$

888

 

 

$

19,624

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

Reconciliation of revenue

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

Revenue corporate unallocated

 

 

 

 

 

 

 

 

 

 

 

 

 

 

3,223

 

Revenue FCG

 

 

 

 

 

 

 

 

 

 

 

 

 

 

(18,590

)

Total consolidated revenue

 

 

 

 

 

 

 

 

 

 

 

 

 

 

4,257

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

Project design and build expense

 

 

(12,770

)

 

 

 

 

 

 

 

 

(537

)

 

 

 

Selling, general and administrative

 

 

(5,534

)

 

 

(614

)

 

 

 

 

 

(3,511

)

 

 

 

Research and development expense

 

 

(2

)

 

 

(206

)

 

 

 

 

 

 

 

 

 

Share of gain from equity method investments, excluding gain on Tenerife Sale and impairment of PDP

 

 

 

 

 

54

 

 

 

1,188

 

 

 

 

 

 

 

Segment income (loss) from operations

 

$

284

 

 

$

(620

)

 

$

1,188

 

 

$

(3,160

)

 

$

(2,308

)

 

 

Six months ended June 30, 2024

 

 

Falcon’s

 

 

Falcon's Beyond Destinations

Falcon's

 

 

 

 

 

Creative
Group

 

 

Destinations Operations

 

 

PDP

 

 

Beyond
Brands

 

 

Segment Total

 

Revenue - external customers

 

$

30,647

 

 

$

99

 

 

$

 

 

$

 

 

$

30,746

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

Reconciliation of revenue

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

Revenue corporate unallocated

 

 

 

 

 

 

 

 

 

 

 

 

 

 

3,215

 

Revenue FCG

 

 

 

 

 

 

 

 

 

 

 

 

 

 

(30,647

)

Total consolidated revenue

 

 

 

 

 

 

 

 

 

 

 

 

 

 

3,314

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

Project design and build expense

 

 

(19,748

)

 

 

 

 

 

 

 

 

 

 

 

 

Selling, general and administrative

 

 

(6,343

)

 

 

(989

)

 

 

 

 

 

(1,457

)

 

 

 

Research and development expense

 

 

 

 

 

(26

)

 

 

 

 

 

 

 

 

 

Share of gain from equity method investments

 

 

 

 

 

163

 

 

 

1,190

 

 

 

 

 

 

 

Segment income (loss) from operations

 

$

4,556

 

 

$

(753

)

 

$

1,190

 

 

$

(1,457

)

 

$

3,536

 

 

A reconciliation of segment income (loss) from operations to net income before taxes is as follows:

 

 

 

Three months ended

 

 

Six months ended

 

 

June 30,
2025

 

 

June 30,
2024

 

 

June 30,
2025

 

 

June 30,
2024

 

Segment income (loss) from operations

 

$

1,500

 

 

$

2,172

 

 

$

(2,308

)

 

$

3,536

 

Unallocated corporate overhead

 

 

(2,599

)

 

 

(2,311

)

 

 

(5,586

)

 

 

(6,440

)

Elimination FCG segment income from operations

 

 

(2,775

)

 

 

(2,649

)

 

 

(284

)

 

 

(4,556

)

Share of gain (loss) from FCG

 

 

688

 

 

 

988

 

 

 

(3,883

)

 

 

1,521

 

Transaction credit (expenses)

 

 

3,299

 

 

 

 

 

 

1,778

 

 

 

(7

)

Credit loss expense

 

 

 

 

 

 

 

 

 

 

 

(12

)

Depreciation and amortization expense

 

 

(40

)

 

 

(2

)

 

 

(44

)

 

 

(3

)

Share of equity method investee's gain on Tenerife Sale

 

 

29,755

 

 

 

 

 

 

29,755

 

 

 

 

Impairment of PDP

 

 

(5,332

)

 

 

 

 

 

(5,332

)

 

 

 

Interest expense

 

 

(841

)

 

 

(438

)

 

 

(2,174

)

 

 

(707

)

Interest income

 

 

2

 

 

 

3

 

 

 

5

 

 

 

6

 

Change in fair value of warrant liabilities

 

 

 

 

 

(2,599

)

 

 

2,886

 

 

 

(2,391

)

Change in fair value of earnout liabilities

 

 

 

 

 

13,006

 

 

 

 

 

 

131,621

 

Foreign exchange transaction gain (loss)

 

 

1,455

 

 

 

(142

)

 

 

2,207

 

 

 

(517

)

Net income before taxes

 

$

25,112

 

 

$

8,028

 

 

$

17,020

 

 

$

122,051

 

Schedule of Identifiable Assets and Capital Expenditures

Identifiable assets and capital expenditures are comprised of:

 

 

Total Assets

 

 

Capital Expenditures

 

 

 

As of

 

 

Six months ended

 

 

June 30, 2025

 

 

December 31, 2024

 

 

June 30, 2025

 

 

June 30, 2024

 

Falcon’s Creative Group

 

$

21,146

 

 

$

25,028

 

 

$

139

 

 

$

10,903

 

Destinations Operations

 

 

32,976

 

 

 

7,480

 

 

 

 

 

 

 

PDP

 

 

27,142

 

 

 

24,400

 

 

 

 

 

 

 

Falcons Beyond Brands

 

 

5,993

 

 

 

251

 

 

 

92

 

 

 

 

Unallocated corporate assets and intersegment eliminations

 

 

1,950

 

 

 

4,072

 

 

 

(139

)

 

 

(10,898

)

 

 

$

89,207

 

 

$

61,231

 

 

$

92

 

 

$

5

 

v3.25.2
Fair Value Measurement (Tables)
6 Months Ended
Jun. 30, 2025
Fair Value Disclosures [Abstract]  
Schedule of Assets and Liabilities Measured at Fair Value on a Recurring Basis

Assets and liabilities measured at fair value on a recurring basis are comprised of:

 

As of December 31, 2024

 

 

Level 1

 

 

Level 2

 

 

Level 3

 

 

Total

 

Liabilities:

 

 

 

 

 

 

 

 

 

 

 

 

Warrant liabilities

 

$

4,711

 

 

 

 

 

 

 

 

$

4,711

 

 

$

4,711

 

 

$

 

 

$

 

 

$

4,711

 

v3.25.2
Equity and Net Income Per Share (Tables)
6 Months Ended
Jun. 30, 2025
Equity and net loss per share [Abstract]  
Schedule of Weighted Average Shares of Common Stock Outstanding

The weighted average shares of common stock outstanding used to determine the Company’s Net loss income per share reflects the retroactive treatment of the Stock Dividend, in addition to the following:

 

 

 

Three months ended

 

 

Six months ended

 

(amounts in thousands, except number of shares and amount per share)

 

June 30,
2025

 

 

June 30,
2024

 

 

June 30,
2025

 

 

June 30,
2024

 

Numerator:

 

 

 

 

 

 

 

 

 

 

 

 

Net income

 

$

25,112

 

 

$

8,028

 

 

$

17,020

 

 

$

122,052

 

Net income attributable to noncontrolling interests

 

 

13,668

 

 

 

6,794

 

 

 

9,253

 

 

 

103,648

 

 

 

 

 

 

 

 

 

 

 

 

 

 

Net income available to Class A common stockholders

 

 

11,444

 

 

 

1,234

 

 

 

7,767

 

 

 

18,404

 

Adjustment for dilutive warrants

 

 

 

 

 

 

 

 

(1,327

)

 

 

 

Adjustment for dilutive earnout units at Falcon’s Beyond Global, LLC

 

 

 

 

 

(1,174

)

 

 

 

 

 

(5,055

)

Dilutive net income attributable to Class A common stockholders

 

$

11,444

 

 

$

60

 

 

$

6,440

 

 

$

13,349

 

Denominator:

 

 

 

 

 

 

 

 

 

 

 

 

Weighted average Class A common stock outstanding - basic

 

 

37,523,324

 

 

 

12,010,729

 

 

 

37,423,300

 

 

 

11,418,276

 

Adjustment for dilutive RSUs

 

 

2,570

 

 

 

 

 

 

4,334

 

 

 

 

Adjustment for dilutive warrants

 

 

 

 

 

 

 

 

93,475

 

 

 

 

Adjustment for dilutive Class A earnout shares

 

 

 

 

 

69,230

 

 

 

 

 

 

259,615

 

Weighted average Class A common stock outstanding – diluted

 

 

37,525,894

 

 

 

12,079,960

 

 

 

37,521,109

 

 

 

11,677,891

 

 

 

 

 

 

 

 

 

 

 

 

 

 

Net income per Class A common share - basic:

 

 

0.30

 

 

 

0.10

 

 

 

0.21

 

 

 

1.61

 

Net income per Class A common share – diluted:

 

 

0.30

 

 

 

0.00

 

 

 

0.17

 

 

 

1.14

 

Schedule of Treasury Stock Method to the Warrants and RSUs The following securities were not included in the computation because the effect would be anti-dilutive or issuance of such shares is contingent upon the satisfaction of certain conditions which were not satisfied by the end of the period:

 

 

 

Three months ended

 

 

Six months ended

 

 

June 30,
2025

 

 

June 30,
2024

 

 

June 30,
2025

 

 

June 30,
2024

 

Class A earnout shares

 

 

1,000,000

 

 

 

1,725,000

 

 

 

1,000,000

 

 

 

1,575,000

 

Class B earnout shares

 

 

39,000,000

 

 

 

67,275,000

 

 

 

39,000,000

 

 

 

61,425,000

 

Warrants to purchase common stock

 

 

 

 

 

6,238,104

 

 

 

 

 

 

6,238,104

 

RSUs

 

 

929,662

 

 

 

1,159,956

 

 

 

929,662

 

 

 

1,159,956

 

v3.25.2
Share-Based Compensation (Tables)
6 Months Ended
Jun. 30, 2025
Share-Based Compensation [Abstract]  
Schedule of RSUs Award Activity A summary of the Plan’s RSUs award activity is as follows:

 

 

Restricted
Stock Units

 

Nonvested at January 1, 2025

 

 

1,077,498

 

Granted

 

 

62,000

 

Forfeited

 

 

(115,839

)

Vested

 

 

(24,150

)

Nonvested shares outstanding at June 30, 2025

 

 

999,509

 

v3.25.2
Description of Business and Basis of Presentation - Additional Information (Details)
$ in Thousands
3 Months Ended 6 Months Ended
Jun. 30, 2025
USD ($)
Jun. 30, 2024
USD ($)
Jun. 30, 2025
USD ($)
Segment
Jun. 30, 2024
USD ($)
Dec. 31, 2024
USD ($)
Description of Business and Basis of Presentation [Line Items]          
Transaction costs $ 12,200 $ 6,300 $ 12,200 $ 6,300  
Number of operating segment | Segment     4    
Loss from operation (1,350) $ (3,522) $ (7,687) (8,835)  
Cash flows from operating activities     6,959 $ 6,385  
Cash and cash equivalents 26,064   26,064   $ 825
Capital deficiency     27,400    
Additional debt borrowed 8,500   $ 8,500    
Maturity date     May 16, 2025    
Additional debt coming due $ 400   $ 400    
Liability [Member]          
Description of Business and Basis of Presentation [Line Items]          
Loss from operation     (7,700)    
Cash flows from operating activities     $ 7,000    
v3.25.2
Summary of Significant Accounting Policies - Additional Information (Details)
$ in Thousands
3 Months Ended 6 Months Ended 12 Months Ended
Jun. 30, 2025
USD ($)
Customer
Jun. 30, 2024
USD ($)
Customer
Jun. 30, 2025
USD ($)
Customer
Jun. 30, 2024
USD ($)
Dec. 31, 2024
USD ($)
Summary of Significant Accounting Policies [Line Items]          
Number of customers | Customer 2 2      
Revenue Percentage 10.00% 10.00%      
Total revenue (in Dollars) $ 2,549 $ 1,798 $ 4,257 $ 3,314  
Recognized transaction credit expenses     3,500    
Transaction expenses     $ 1,700    
ASU 2023-07 [Member]          
Summary of Significant Accounting Policies [Line Items]          
Change in Accounting Principle, Accounting Standards Update, Adopted [true false] true   true    
Change in Accounting Principle, Accounting Standards Update, Adoption Date Dec. 31, 2024   Dec. 31, 2024    
ASU 2024-02 [Member]          
Summary of Significant Accounting Policies [Line Items]          
Change in Accounting Principle, Accounting Standards Update, Adopted [true false] true   true    
Change in Accounting Principle, Accounting Standards Update, Adoption Date Mar. 31, 2025   Mar. 31, 2025    
Change in Accounting Principle, Accounting Standards Update, Immaterial Effect [true false] true   true    
Falcon’s Creative Group [Member]          
Summary of Significant Accounting Policies [Line Items]          
Number of customers | Customer 2   2    
Revenue Percentage 10.00%   10.00%    
One Customer [Member]          
Summary of Significant Accounting Policies [Line Items]          
Accounts receivable, net $ 500   $ 500   $ 1,400
One Customer [Member] | Revenue Benchmark [Member]          
Summary of Significant Accounting Policies [Line Items]          
Revenue Percentage 64.00% 94.00% 76.00% 97.00%  
Total revenue (in Dollars) $ 1,600 $ 1,700 $ 3,200 $ 3,200  
One Customer [Member] | Customer Concentration Risk [Member] | Accounts Receivable [Member]          
Summary of Significant Accounting Policies [Line Items]          
Concentration risk, percentage     38.00%   83.00%
One Customer [Member] | Falcon’s Creative Group [Member]          
Summary of Significant Accounting Policies [Line Items]          
Total revenue (in Dollars) 7,700   $ 13,600    
Second Customer [Member]          
Summary of Significant Accounting Policies [Line Items]          
Accounts receivable, net $ 400   $ 400   $ 0
Second Customer [Member] | Revenue Benchmark [Member]          
Summary of Significant Accounting Policies [Line Items]          
Revenue Percentage 20.00%   12.00%    
Total revenue (in Dollars) $ 500   $ 500    
Second Customer [Member] | Customer Concentration Risk [Member] | Accounts Receivable [Member]          
Summary of Significant Accounting Policies [Line Items]          
Concentration risk, percentage     32.00%    
Second Customer [Member] | Falcon’s Creative Group [Member]          
Summary of Significant Accounting Policies [Line Items]          
Total revenue (in Dollars) $ 4,500   $ 4,700    
v3.25.2
Business Combination - Additional Information (Details)
3 Months Ended 6 Months Ended
May 09, 2025
USD ($)
ft²
Jun. 30, 2025
USD ($)
Mar. 31, 2025
USD ($)
Jun. 30, 2024
USD ($)
Mar. 31, 2024
USD ($)
Jun. 30, 2025
USD ($)
Jun. 30, 2024
USD ($)
Jul. 23, 2025
USD ($)
Feb. 28, 2025
Employee
Business Acquisition [Line Items]                  
Cash consideration transferred           $ 1,632,000 $ 0    
Additional amount required to pay on expiry of option $ 500,000                
Additional amount accrued on expiry of option 500,000                
Revenue   $ 2,549,000   $ 1,798,000   4,257,000 3,314,000    
Net income   25,112,000 $ (8,092,000) 8,028,000 $ 114,024,000 17,020,000 122,052,000    
Transaction costs   12,200,000   6,300,000   12,200,000 6,300,000    
Selling, general and administrative   6,644,000   $ 5,308,000   $ 12,940,000 $ 12,101,000    
Oceaneering Entertainment Systems [Member]                  
Business Acquisition [Line Items]                  
Business combination date           May 09, 2025      
Cash consideration transferred $ 1,632,000                
Area of facility utilized | ft² 106,000                
Number of employees hired | Employee                 29
Revenue   800,000       $ 800,000      
Net income   1,500,000       1,500,000      
Transaction costs   $ 0       $ 0      
Subsequent Event [Member] | Oceaneering Entertainment Systems [Member]                  
Business Acquisition [Line Items]                  
Additional Amount Of Option To Acquire Vehicle Inventory And Lifting Assets               $ 7,500,000  
v3.25.2
Business Combination - Schedule Total Purchase Price Allocated to the Individual Assets Acquired and Liabilities Assumed Based on Relative Fair Value (Details) - USD ($)
$ in Thousands
6 Months Ended
May 09, 2025
Jun. 30, 2025
Jun. 30, 2024
Business Acquisition [Line Items]      
Cash paid at closing   $ 1,632 $ 0
Oceaneering Entertainment Systems [Member]      
Business Acquisition [Line Items]      
Favorable lease $ 980    
Property and equipment 1,020    
Prepaid rent and lease deposit 132    
Total assets acquired 2,132    
Cash paid at closing 1,632    
Consideration payable 500    
Total purchase consideration $ 2,132    
v3.25.2
Business Combination - Schedule of Unaudited Pro Forma Revenue and Net Income (Details) - USD ($)
$ in Thousands
3 Months Ended 6 Months Ended
Jun. 30, 2025
Jun. 30, 2024
Jun. 30, 2025
Jun. 30, 2024
Business Acquisition [Line Items]        
Revenue $ 2,549 $ 3,495 $ 4,257 $ 6,708
Net income $ 25,092 $ 8,723 $ 16,940 $ 123,443
v3.25.2
Revenue - Schedule of Disaggregated Components of Revenue (Details) - USD ($)
$ in Thousands
3 Months Ended 6 Months Ended
Jun. 30, 2025
Jun. 30, 2024
Jun. 30, 2025
Jun. 30, 2024
Services transferred over time:        
Shared services $ 1,601 $ 1,697 $ 3,223 $ 3,215
Destinations operations 146 101 146 99
Attraction sales and services 802 0 888 0
Total revenue $ 2,549 $ 1,798 $ 4,257 $ 3,314
v3.25.2
Revenue - Schedule of Accounts Receivable (Details) - USD ($)
$ in Thousands
Jun. 30, 2025
Dec. 31, 2024
Schedule of Accounts Receivable, Net [Line Items]    
Total $ 1,357 $ 1,716
Related Party [Member]    
Schedule of Accounts Receivable, Net [Line Items]    
Related party 617 1,713
Third Party [Member]    
Schedule of Accounts Receivable, Net [Line Items]    
Other $ 740 $ 3
v3.25.2
Revenue - Schedule of Revenues Based on the Geographic Location (Details) - USD ($)
$ in Thousands
3 Months Ended 6 Months Ended
Jun. 30, 2025
Jun. 30, 2024
Jun. 30, 2025
Jun. 30, 2024
Schedule of Revenues Based on the Geographic Location [Line Items]        
Revenue $ 2,549 $ 1,798 $ 4,257 $ 3,314
USA [Member]        
Schedule of Revenues Based on the Geographic Location [Line Items]        
Revenue 2,397 1,697 4,105 3,215
Spain [Member]        
Schedule of Revenues Based on the Geographic Location [Line Items]        
Revenue 146 101 146 99
United Arab Emirates [Member]        
Schedule of Revenues Based on the Geographic Location [Line Items]        
Revenue $ 6 $ 0 $ 6 $ 0
v3.25.2
Investments and Advances to Equity Method Investments - Additional Information (Details)
$ in Thousands, $ in Millions
3 Months Ended 6 Months Ended
May 30, 2025
USD ($)
Jun. 30, 2025
USD ($)
Jun. 30, 2024
USD ($)
Jun. 30, 2025
USD ($)
Jun. 30, 2024
USD ($)
Jun. 30, 2025
HKD ($)
Investments and Advances to Equity Method Investments [Line Items]            
Share of gain or (loss) from equity method investments   $ 25,846 $ 1,720 $ 21,783 $ 2,874  
PDP [Member]            
Investments and Advances to Equity Method Investments [Line Items]            
Percentage of voting rights   50.00%   50.00%   50.00%
Percentage of profits and losses   50.00%   50.00%   50.00%
Fair market value of equity method investment   $ 27,100   $ 27,100    
Impairment charge       $ 5,300    
Sierra Parima [Member]            
Investments and Advances to Equity Method Investments [Line Items]            
Percentage of voting rights   50.00%   50.00%   50.00%
Percentage of profits and losses   50.00%   50.00%   50.00%
Karnival [Member]            
Investments and Advances to Equity Method Investments [Line Items]            
Percentage of voting rights   50.00%   50.00%   50.00%
Commitment to fund non-interest-bearing advances   $ 9,000   $ 9,000   $ 69.7
Amount funded to loan   6,600   6,600   51.0
Remaining unfunded capital commitment   2,400   2,400   $ 18.7
Tenerife Sale [Member]            
Investments and Advances to Equity Method Investments [Line Items]            
Share of gain or (loss) from equity method investments   29,755 0 29,755 0  
Tenerife Sale [Member] | PDP [Member]            
Investments and Advances to Equity Method Investments [Line Items]            
Cash dividend distribution $ 27,000          
Recognized gain on sale $ 59,500          
Percentage of net income 50.00%          
Share of gain or (loss) from equity method investments $ 29,800          
Falcon’s Creative Group [Member]            
Investments and Advances to Equity Method Investments [Line Items]            
Share of gain or (loss) from equity method investments   688 $ 988 (3,883) $ 1,521  
Falcon’s Creative Group [Member] | QIC, Holding [Member]            
Investments and Advances to Equity Method Investments [Line Items]            
Redemption amount   $ 30,000   $ 30,000    
Annual compounding preferred return       9.00%    
Falcon’s Creative Group [Member] | QIC, Holding [Member] | Preferred Stock [Member]            
Investments and Advances to Equity Method Investments [Line Items]            
Percentage of voting rights   25.00%   25.00%   25.00%
Falcon’s Creative Group [Member] | Falcon’s Beyond Global, LLC [Member]            
Investments and Advances to Equity Method Investments [Line Items]            
Percentage of voting rights   75.00%   75.00%   75.00%
v3.25.2
Investments and Advances to Equity Method Investments - Schedule of Investments and Advances to Equity Method Investments (Details) - USD ($)
$ in Thousands
Jun. 30, 2025
Dec. 31, 2024
Schedule of Investments and Advances to Equity Method Investments [Line Items]    
Investments and advances to equity method investments $ 55,473 $ 56,560
FCG [Member]    
Schedule of Investments and Advances to Equity Method Investments [Line Items]    
Investments and advances to equity method investments 21,145 25,028
PDP [Member]    
Schedule of Investments and Advances to Equity Method Investments [Line Items]    
Investments and advances to equity method investments 27,142 24,400
Karnival [Member]    
Schedule of Investments and Advances to Equity Method Investments [Line Items]    
Investments and advances to equity method investments $ 7,186 $ 7,132
v3.25.2
Investments and Advances to Equity Method Investments - Schedule of Share of Income (Loss) from Equity Method Investments (Details) - USD ($)
$ in Thousands
3 Months Ended 6 Months Ended
Jun. 30, 2025
Jun. 30, 2024
Jun. 30, 2025
Jun. 30, 2024
Schedule of Share Of Gain or (Loss) from Equity Method Investments [Line Items]        
Share of gain or (loss) from equity method investments $ 25,846 $ 1,720 $ 21,783 $ 2,874
FCG [Member]        
Schedule of Share Of Gain or (Loss) from Equity Method Investments [Line Items]        
Share of FCG net income (loss) 2,282 2,480 (695) 4,283
Preferred unit dividend accretion (768) (666) (1,537) (1,110)
Basis difference amortization (826) (826) (1,651) (1,652)
Share of gain or (loss) from equity method investments 688 988 (3,883) 1,521
PDP [Member]        
Schedule of Share Of Gain or (Loss) from Equity Method Investments [Line Items]        
Share of net income (loss)-continuing operations 410 (42) 6 (672)
Share of net income-discontinued operations 30,060 698 30,938 1,862
Impairment (5,332) 0 (5,332) 0
Share of gain or (loss) from equity method investments 25,138 656 25,612 1,190
Karnival [Member]        
Schedule of Share Of Gain or (Loss) from Equity Method Investments [Line Items]        
Share of gain or (loss) from equity method investments $ 20 $ 76 $ 54 $ 163
v3.25.2
Investments and Advances to Equity Method Investments - Schedule of Balance Sheet Information for the Company's Equity Method Investments (Details) - USD ($)
$ in Thousands
Jun. 30, 2025
Dec. 31, 2024
FCG [Member]    
Schedule of Balance Sheet Information [Line Items]    
Current assets-continuing operations $ 26,993 $ 30,094
Current assets-discontinued operations 0 0
Non-current assets-continuing operations 27,787 28,502
Non-current assets-discontinued operations 0 0
Current liabilities-continuing operations 14,253 17,444
Current liabilities-discontinued operations 0 0
Non-current liabilities-continuing operations 6,146 6,076
Non-current liabilities-discontinued operations 0 0
PDP [Member]    
Schedule of Balance Sheet Information [Line Items]    
Current assets-continuing operations 25,676 3,659
Current assets-discontinued operations 0 9,611
Non-current assets-continuing operations 51,893 46,008
Non-current assets-discontinued operations 0 33,084
Current liabilities-continuing operations 7,640 6,840
Current liabilities-discontinued operations 0 7,880
Non-current liabilities-continuing operations 5,088 11,210
Non-current liabilities-discontinued operations 0 17,633
Karnival [Member]    
Schedule of Balance Sheet Information [Line Items]    
Current assets-continuing operations 13,284 11,862
Current assets-discontinued operations 0 0
Non-current assets-continuing operations 4,792 4,843
Non-current assets-discontinued operations 0 0
Current liabilities-continuing operations 16,814 15,539
Current liabilities-discontinued operations 0 0
Non-current liabilities-continuing operations 0 0
Non-current liabilities-discontinued operations $ 0 $ 0
v3.25.2
Investments and Advances to Equity Method Investments - Schedule of Related Party Balances of FCG and PDP (Details) - USD ($)
$ in Thousands
Jun. 30, 2025
Dec. 31, 2024
FCG [Member]    
Schedule of Related Party Balances of FCG [Line Items]    
Assets-continuing operations $ 24,396 $ 28,608
Assets-discontinued operations 0 0
Liabilities-continuing operations 1,344 2,293
Liabilities-discontinued operations 0 0
PDP [Member]    
Schedule of Related Party Balances of FCG [Line Items]    
Assets-continuing operations 9 784
Assets-discontinued operations 0 87
Liabilities-continuing operations 495 1,131
Liabilities-discontinued operations $ 0 $ 1,349
v3.25.2
Investments and Advances to Equity Method Investments - Schedule of Statements of Operations for the Company's Equity Method Investments (Details) - USD ($)
$ in Thousands
3 Months Ended 6 Months Ended
Jun. 30, 2025
Jun. 30, 2024
Jun. 30, 2025
Jun. 30, 2024
Schedule of Statements of Operations [Line Items]        
Total revenues-continuing operations $ 2,549 $ 1,798 $ 4,257 $ 3,314
(Loss) income from operations-continuing operations (1,350) (3,522) (7,687) (8,835)
Net income (loss)-continuing operations 11,226 1,234 7,611 18,404
FCG [Member]        
Schedule of Statements of Operations [Line Items]        
Total revenues-continuing operations 12,319 15,720 18,590 30,647
(Loss) income from operations-continuing operations 2,434 2,278 (390) 3,857
Net income (loss)-continuing operations 2,282 2,480 (695) 4,283
(Loss) income from discontinued operations 0 0 0 0
PDP [Member]        
Schedule of Statements of Operations [Line Items]        
Total revenues-continuing operations 6,485 5,871 6,582 6,150
(Loss) income from operations-continuing operations 1,847 352 899 (852)
Net income (loss)-continuing operations 819 (84) 12 (1,344)
(Loss) income from discontinued operations 60,120 1,398 61,786 3,612
Karnival [Member]        
Schedule of Statements of Operations [Line Items]        
Total revenues-continuing operations 0 0 0 0
(Loss) income from operations-continuing operations 0 0 0 0
Net income (loss)-continuing operations 40 150 108 328
(Loss) income from discontinued operations $ 0 $ 0 $ 0 $ 0
v3.25.2
Investments and Advances to Equity Method Investments - Schedule of Related Party Activity (Details) - USD ($)
$ in Thousands
3 Months Ended 6 Months Ended
Jun. 30, 2025
Jun. 30, 2024
Jun. 30, 2025
Jun. 30, 2024
FCG [Member]        
Schedule of Related Party Activity [Line Items]        
Total revenues-continuing operations $ 7,741 $ 15,542 $ 13,805 $ 30,298
Total revenues-discontinued operations     0 0
Total expenses-continuing operations 3,647 1,749 1,827 1,831
Total expenses-discontinued operations 0 0 0 0
PDP [Member]        
Schedule of Related Party Activity [Line Items]        
Total revenues-continuing operations 30 12 36 32
Total revenues-discontinued operations     0 1
Total expenses-continuing operations 624 497 735 573
Total expenses-discontinued operations $ 520 $ 537 $ 1,412 $ 1,453
v3.25.2
Leases - Additional Information (Details) - USD ($)
$ in Millions
3 Months Ended 6 Months Ended
Jun. 30, 2025
Jun. 30, 2025
Selling, General and Administrative Expense    
Lease expense $ 0.1 $ 0.1
v3.25.2
Leases - Schedule of Operating Lease Supplemental Cash Flow Information (Details)
$ in Thousands
6 Months Ended
Jun. 30, 2025
USD ($)
Leases [Abstract]  
Operating cash outflows for amounts included in the measurement of operating lease liabilities: $ 104
Right-of-use assets obtained in exchange for operating lease liabilities: $ 2,608
Weighted-average remaining lease term in years 4 years 6 months
Weighted-average discount rate 13.00%
v3.25.2
Leases - Schedule of Operating Lease Liabilities Annual Maturities (Details)
$ in Thousands
Jun. 30, 2025
USD ($)
Lessee, Operating Lease, Liability, to be Paid, Fiscal Year Maturity [Abstract]  
For the period July 1 to December 31, 2025 $ 201
2026 460
2027 549
2028 652
2029 699
Total future lease commitments 2,561
Less imputed interest (863)
Present value of lease liabilities $ 1,698
v3.25.2
Accrued Expenses and Other Current Liabilities - Schedule of Accrued Expenses and Other Current Liabilities (Details) - USD ($)
$ in Thousands
Jun. 30, 2025
Dec. 31, 2024
Accrued Expenses and Other Current Liabilities [Line Items]    
Audit and professional fees $ 18,635 $ 20,696
Excise tax payable on FAST II stock redemptions 2,363 2,211
Accrued payroll and related expenses 2,628 1,461
Accrued interest 2,291 1,117
Demand note payable 50 50
Acquisition consideration payable 500  
Other 458 335
Total $ 26,925 $ 25,870
v3.25.2
Long-Term Debt and Borrowing Arrangements - Schedule of Indebtedness (Details) - USD ($)
$ in Thousands
Jun. 30, 2025
Dec. 31, 2024
Schedule of Indebtedness [Line Items]    
Long-Term Debt, Amount $ 40,604 $ 41,207
Less: Current portion of long-term debt and short term debt (10,427) (10,230)
Noncurrent portion of long-term debt 30,177 30,977
$14.77 Term Loan - related party [Member]    
Schedule of Indebtedness [Line Items]    
Long-Term Debt, Amount $ 14,765 $ 14,765
Interest Rate 8.00% 8.00%
$15 million Revolving Credit Arrangement-Related Party [Member]    
Schedule of Indebtedness [Line Items]    
Long-Term Debt, Amount $ 14,042 $ 14,140
Interest Rate 7.31% 4.09%
$7.22 million Term Loan - Related Party [Member]    
Schedule of Indebtedness [Line Items]    
Long-Term Debt, Amount $ 7,221 $ 7,221
Interest Rate 11.75% 9.34%
7 million Term Loan [Member]    
Schedule of Indebtedness [Line Items]    
Long-Term Debt, Amount $ 2,950 $ 3,299
Interest Rate 4.58% 5.66%
$1.25 million Term Loan [Member]    
Schedule of Indebtedness [Line Items]    
Long-Term Debt, Amount $ 1,250 $ 1,250
Interest Rate 11.75% 9.35%
1.5 million Term Loan [Member]    
Schedule of Indebtedness [Line Items]    
Long-Term Debt, Amount $ 376 $ 532
Interest Rate 1.70% 1.70%
v3.25.2
Long-Term Debt and Borrowing Arrangements - Schedule of Indebtedness (Parentheticals) (Details)
€ in Millions
Jun. 30, 2025
USD ($)
Jun. 30, 2025
EUR (€)
Dec. 31, 2024
USD ($)
Dec. 31, 2024
EUR (€)
$14.77 Term Loan - related party [Member]        
Schedule of Indebtedness [Line Items]        
Debt instrument, maximum borrowing capacity $ 14,770   $ 14,770  
$15 million Revolving Credit Arrangement-Related Party [Member]        
Schedule of Indebtedness [Line Items]        
Debt instrument, maximum borrowing capacity 15,000,000   15,000,000  
$7.22 million Term Loan - Related Party [Member]        
Schedule of Indebtedness [Line Items]        
Debt instrument, maximum borrowing capacity 7,220,000   7,220,000  
7 million Term Loan [Member]        
Schedule of Indebtedness [Line Items]        
Debt instrument, maximum borrowing capacity | €   € 7.0   € 7.0
$1.25 million Term Loan [Member]        
Schedule of Indebtedness [Line Items]        
Debt instrument, maximum borrowing capacity $ 1,250,000   $ 1,250,000  
1.5 million Term Loan [Member]        
Schedule of Indebtedness [Line Items]        
Debt instrument, maximum borrowing capacity | €   € 1.5   € 1.5
v3.25.2
Long-Term Debt and Borrowing Arrangements - Schedule of Related Party Revolving Credit Arrangements (Details)
$ in Thousands
Jun. 30, 2025
USD ($)
Schedule of Related Party Revolving Credit Arrangements [Abstract]  
Available Capacity $ 958
v3.25.2
Long-Term Debt and Borrowing Arrangements - Schedule of Related Party Revolving Credit Arrangements (Parentheticals) (Details) - USD ($)
$ in Thousands
6 Months Ended
Jun. 30, 2025
Dec. 31, 2024
Line of Credit Facility [Line Items]    
Debt $ 40,604 $ 41,207
Maturity date May 16, 2025  
Due September 30, 2034 [Member]    
Line of Credit Facility [Line Items]    
Maturity date Sep. 30, 2034  
Due September 30, 2034 [Member] | Revolving Credit Arrangement [Member]    
Line of Credit Facility [Line Items]    
Debt $ 15,000  
v3.25.2
Long-Term Debt and Borrowing Arrangements - Additional Information (Details)
$ in Thousands, € in Millions
1 Months Ended 6 Months Ended
Apr. 30, 2020
EUR (€)
Mar. 31, 2019
EUR (€)
Jun. 30, 2025
USD ($)
Jun. 30, 2025
EUR (€)
Dec. 31, 2024
USD ($)
Dec. 31, 2024
EUR (€)
Long-Term Debt and Borrowing Arrangements [Line Items]            
Maturity date     May 16, 2025      
Interest rate     2.75%      
Term loan | €       € 7.0   € 7.0
Estimated fair value     $ 2,800   $ 3,100  
€7 million term loan [Member]            
Long-Term Debt and Borrowing Arrangements [Line Items]            
Percentage of interest   2.00%        
Debt instrument, term   8 years        
Debt instrument, payment terms   The loan was interest only for the first eighteen months, thereafter principal and interest was payable monthly in arrears        
Frequency of periodic payments   monthly        
Term loan | €   € 7.0        
Loan with Infinite Acquisitions [Member]            
Long-Term Debt and Borrowing Arrangements [Line Items]            
Maturity date     Sep. 30, 2034      
Debt instrument, term     10 years      
Debt instrument, payment terms     Payments are interest only through September 2029, thereafter, principal and interest is payable quarterly in arrears.      
Frequency of periodic payments     quarterly      
Loan bears fixed interest percentage     8.00% 8.00%    
Term loan     $ 14,770   14,770  
Estimated fair value     12,000   12,000  
Loan with Infinite Acquisitions [Member] | Revolving Credit Arrangement [Member]            
Long-Term Debt and Borrowing Arrangements [Line Items]            
Maximum capacity amount     $ 15,000   15,000  
Maturity date     Sep. 30, 2034      
Estimated fair value     $ 11,100   $ 11,400  
Loan With Infinite Acquisitions Partners LLC [Member] | Revolving Credit Arrangement [Member]            
Long-Term Debt and Borrowing Arrangements [Line Items]            
Maximum capacity amount     $ 15,000      
Institute of Official Credit [Member]            
Long-Term Debt and Borrowing Arrangements [Line Items]            
Debt instrument, term 6 years          
Debt instrument, payment terms The loan was interest only for the first twelve months, thereafter principal and interest is payable monthly in arrears.          
Frequency of periodic payments monthly          
Loan bears fixed interest percentage 1.70%          
Term loan | € € 1.5          
FAST II Sponsor [Member]            
Long-Term Debt and Borrowing Arrangements [Line Items]            
Maturity date     May 16, 2025      
Accrued interest     $ 500      
Debt instrument, term     1 year      
Loan bears fixed interest percentage     11.75% 11.75%    
Term loan     $ 1,250      
Additional payment of loans     $ 500      
FAST II Sponsor [Member] | $7.22 Million Term Loan [Member]            
Long-Term Debt and Borrowing Arrangements [Line Items]            
Debt instrument, term     1 year      
Term loan     $ 7,220      
Loan     $ 6,300      
Katmandu Ventures, LLC and Fast II Sponsor [Member] | $7.22 Million Term Loan [Member]            
Long-Term Debt and Borrowing Arrangements [Line Items]            
Maturity date     May 16, 2025      
Interest Rate     11.75% 11.75%    
Katmandu Ventures, LLC [Member] | $7.22 Million Term Loan [Member]            
Long-Term Debt and Borrowing Arrangements [Line Items]            
Term loan     $ 900      
v3.25.2
Related Party Transactions - Additional Information (Details)
$ in Thousands, € in Millions
3 Months Ended 6 Months Ended 12 Months Ended
Oct. 04, 2023
USD ($)
Jun. 30, 2025
USD ($)
Jun. 30, 2024
USD ($)
Jun. 30, 2025
USD ($)
Jun. 30, 2024
USD ($)
Dec. 31, 2024
USD ($)
Jun. 30, 2025
EUR (€)
Dec. 31, 2024
EUR (€)
Related Party Transactions [Line Items]                
Company loaned | €             € 7 € 7
Professional fees     $ 0   $ 200      
Conversion agreement $ 12,800              
Intercompany payable related to services       $ 400   $ 200    
Revenue   $ 2,549 1,798 4,257 3,314      
Accounts payable   10,160   10,160   9,540    
Accounts receivable   1,357   1,357   1,716    
Accounts Payable [Member]                
Related Party Transactions [Line Items]                
Professional fees       0   1,400    
Infinite Acquisitions [Member] | Long-term Debt Instruments [Member]                
Related Party Transactions [Line Items]                
Accrued interest       700   500    
Corporate Shared Service Support To FCG and PDP [Member]                
Related Party Transactions [Line Items]                
Revenue   1,700 1,800 3,400 3,300      
Intercompany Services Agreement Between FCG and the Company [Member]                
Related Party Transactions [Line Items]                
Outstanding balance conversion of debt       0   700    
Revenue   1,600 $ 1,700 3,200 $ 3,200      
Katmandu Ventures, LLC [Member] | Long-term Debt Instruments [Member]                
Related Party Transactions [Line Items]                
Accrued interest       200   100    
F C G [Member]                
Related Party Transactions [Line Items]                
Accounts receivable   300   300   700    
PDP [Member]                
Related Party Transactions [Line Items]                
Accounts receivable   $ 100   $ 100   $ 300    
v3.25.2
Income Taxes - Additional Information (Details) - USD ($)
3 Months Ended 6 Months Ended
Jun. 30, 2025
Jun. 30, 2024
Jun. 30, 2025
Jun. 30, 2024
Effective Income Tax Rate Reconciliation [Line Items]        
Income taxes $ 0   $ 0  
Effective tax rate 0.00%   0.00%  
Maximum [Member]        
Effective Income Tax Rate Reconciliation [Line Items]        
Income taxes   $ 100,000   $ 100,000
v3.25.2
Tax Receivable Agreement - Additional Information (Details)
Oct. 06, 2023
$ / shares
Tax Receivable Agreement [Line Items]  
Tax benefits percentage 85.00%
Class A Common Stock [Member]  
Tax Receivable Agreement [Line Items]  
Price per share $ 0.0001
v3.25.2
Commitments and Contingencies - Additional Information (Details)
$ in Thousands, $ in Millions
6 Months Ended
Jul. 29, 2025
USD ($)
Mar. 27, 2024
USD ($)
Jun. 30, 2025
USD ($)
Jun. 30, 2025
HKD ($)
Dec. 31, 2024
USD ($)
Loss Contingencies [Line Items]          
Unfunded commitments      
Services fees   $ 11,100      
Accrued amount     26,925   25,870
Development fees     $ 300    
Percentage of gross sales     6.00%    
Agreement amount     $ 300    
Royalty fee     100    
Development fee     $ 300    
Commitments and contingencies     85.00%    
Accrued in minimum royalty fees     $ 200    
Subsequent Event [Member]          
Loss Contingencies [Line Items]          
Payment for principal, interest and penalties $ 9,100        
Corporate Joint Venture [Member]          
Loss Contingencies [Line Items]          
Unfunded commitments     2,400 $ 18.7  
Litigation [Member]          
Loss Contingencies [Line Items]          
Accrued amount     $ 11,100   $ 11,100
v3.25.2
Segment Information - Additional Information (Details)
6 Months Ended
Jun. 30, 2025
Segment
Segment Reporting [Abstract]  
Number of operating segment 4
Segment reporting, CODM, profit (loss) measure, how used, description The CODM assesses the segments' performance by using each segments' income (loss) from operations, these results are used predominantly in the budgeting and forecasting process. The CODM considers segment results when making decisions about the allocation of operating and capital resources. Segment income (loss) from operations include costs directly attributable to the segment including project design and build expenses, selling, general and administrative expenses, research and development expenses, and the share of gain from equity method investments, excluding gain from Tenerife Sale.
Segment Reporting, CODM, Individual Title and Position or Group Name [Extensible Enumeration] Executive Chairman and Chief Executive Officer [Member]
v3.25.2
Segment Information - Schedule of Reportable Segment Income (Loss) from Operations before Interest, Taxes, Foreign Exchange Gain (Loss) (Details) - USD ($)
$ in Thousands
3 Months Ended 6 Months Ended
Jun. 30, 2025
Jun. 30, 2024
Jun. 30, 2025
Jun. 30, 2024
Schedule of Reportable Segment Income (Loss) from Operations before Interest, Taxes, Foreign Exchange Gain (Loss) [Line Items]        
Total revenue $ 2,549 $ 1,798 $ 4,257 $ 3,314
Selling, general and administrative (6,644) (5,308) (12,940) (12,101)
Research and development expense (83) (10) (201) (26)
Share of gain or (loss) from equity method investments 25,846 1,720 21,783 2,874
Segment income (loss) from operations 1,500 2,172 (2,308) 3,536
Unallocated corporate overhead (2,599) (2,311) (5,586) (6,440)
Transaction credit (expenses) 3,299 0 1,778 (7)
Credit loss expense 0 0 0 (12)
Depreciation and amortization expense (40) (2) (44) (3)
Interest expense (841) (438) (2,174) (707)
Interest income 2 3 5 6
Change in fair value of warrant liabilities 0 (2,599) 2,886 (2,391)
Change in fair value of earnout liabilities 0 13,006 0 131,621
Foreign exchange transaction gain (loss) 1,455 (142) 2,207 (517)
Net income before taxes 25,112 8,028 17,020 122,051
Tenerife Sale [Member]        
Schedule of Reportable Segment Income (Loss) from Operations before Interest, Taxes, Foreign Exchange Gain (Loss) [Line Items]        
Share of gain or (loss) from equity method investments 29,755 0 29,755 0
Reportable Segments [Member]        
Schedule of Reportable Segment Income (Loss) from Operations before Interest, Taxes, Foreign Exchange Gain (Loss) [Line Items]        
Segment income (loss) from operations 1,500 2,172 (2,308) 3,536
Falcon’s Creative Group [Member]        
Schedule of Reportable Segment Income (Loss) from Operations before Interest, Taxes, Foreign Exchange Gain (Loss) [Line Items]        
Share of gain or (loss) from equity method investments 688 988 (3,883) 1,521
Elimination FCG segment (loss) income from operations (2,775) (2,649) (284) (4,556)
Falcon’s Creative Group [Member] | Reportable Segments [Member]        
Schedule of Reportable Segment Income (Loss) from Operations before Interest, Taxes, Foreign Exchange Gain (Loss) [Line Items]        
Revenue - external customers 12,319 15,720 18,590 30,647
Project design and build expense (7,376) (10,209) (12,770) (19,748)
Selling, general and administrative (2,166) (2,862) (5,534) (6,343)
Research and development expense (2) 0 (2) 0
Share of gain from equity method investments, excluding gain on Tenerife Sale and impairment of PDP 0   0  
Share of gain or (loss) from equity method investments   0   0
Segment income (loss) from operations 2,775 2,649 284 4,556
Destination Operations [Member] | Reportable Segments [Member]        
Schedule of Reportable Segment Income (Loss) from Operations before Interest, Taxes, Foreign Exchange Gain (Loss) [Line Items]        
Revenue - external customers 146 101 146 99
Project design and build expense 0 0 0 0
Selling, general and administrative (333) (506) (614) (989)
Research and development expense (88) (10) (206) (26)
Share of gain from equity method investments, excluding gain on Tenerife Sale and impairment of PDP 20   54  
Share of gain or (loss) from equity method investments   76   163
Segment income (loss) from operations (255) (339) (620) (753)
PDP [Member]        
Schedule of Reportable Segment Income (Loss) from Operations before Interest, Taxes, Foreign Exchange Gain (Loss) [Line Items]        
Impairment (5,332) 0 (5,332) 0
PDP [Member] | Reportable Segments [Member]        
Schedule of Reportable Segment Income (Loss) from Operations before Interest, Taxes, Foreign Exchange Gain (Loss) [Line Items]        
Revenue - external customers 0 0 0 0
Project design and build expense 0 0 0 0
Selling, general and administrative 0 0 0 0
Research and development expense 0 0 0 0
Share of gain from equity method investments, excluding gain on Tenerife Sale and impairment of PDP 714   1,188  
Share of gain or (loss) from equity method investments   656   1,190
Segment income (loss) from operations 714 656 1,188 1,190
Falcons Beyond Brands [Member] | Reportable Segments [Member]        
Schedule of Reportable Segment Income (Loss) from Operations before Interest, Taxes, Foreign Exchange Gain (Loss) [Line Items]        
Revenue - external customers 802 0 888 0
Project design and build expense (431) 0 (537) 0
Selling, general and administrative (2,105) (794) (3,511) (1,457)
Research and development expense 0 0 0 0
Share of gain from equity method investments, excluding gain on Tenerife Sale and impairment of PDP 0   0  
Share of gain or (loss) from equity method investments   0   0
Segment income (loss) from operations 1,734 (794) (3,160) (1,457)
Unallocated Corporate Overhead [Member] | Reportable Segments [Member]        
Schedule of Reportable Segment Income (Loss) from Operations before Interest, Taxes, Foreign Exchange Gain (Loss) [Line Items]        
Total revenue 1,601 1,697 3,223 3,215
Revenue From Falcons Creative Group [Member] | Reportable Segments [Member]        
Schedule of Reportable Segment Income (Loss) from Operations before Interest, Taxes, Foreign Exchange Gain (Loss) [Line Items]        
Total revenue (12,319) (15,720) (18,590) (30,647)
Falcon's Creative Group, Falcon's Beyond Destinations and Falcons Beyond Brands [Member] | Reportable Segments [Member]        
Schedule of Reportable Segment Income (Loss) from Operations before Interest, Taxes, Foreign Exchange Gain (Loss) [Line Items]        
Revenue - external customers $ 13,267 $ 15,821 $ 19,624 $ 30,746
v3.25.2
Segment Information - Schedule of Identifiable Assets and Capital Expenditures (Details) - USD ($)
$ in Thousands
6 Months Ended
Jun. 30, 2025
Jun. 30, 2024
Dec. 31, 2024
Indefinite-Lived Intangible Assets [Line Items]      
Total assets $ 89,207   $ 61,231
Capital expenditures 92 $ 5  
Falcon’s Creative Group [Member]      
Indefinite-Lived Intangible Assets [Line Items]      
Total assets 21,146   25,028
Capital expenditures 139 10,903  
Destinations Operations [Member]      
Indefinite-Lived Intangible Assets [Line Items]      
Total assets 32,976   7,480
Capital expenditures 0 0  
PDP [Member]      
Indefinite-Lived Intangible Assets [Line Items]      
Total assets 27,142   24,400
Capital expenditures 0 0  
Falcons Beyond Brands [Member]      
Indefinite-Lived Intangible Assets [Line Items]      
Total assets 5,993   251
Capital expenditures 92 0  
Unallocated Corporate Assets and Intersegment Eliminations [Member]      
Indefinite-Lived Intangible Assets [Line Items]      
Total assets 1,950   $ 4,072
Capital expenditures $ (139) $ (10,898)  
v3.25.2
Fair Value Measurement - Schedule of Assets and Liabilities Measured at Fair Value on a Recurring Basis (Details) - USD ($)
$ in Thousands
Jun. 30, 2025
Dec. 31, 2024
Liabilities:    
Warrant liabilities $ 0 $ 4,711
Fair Value, Recurring [Member]    
Liabilities:    
Warrant liabilities   4,711
Total Liabilities   4,711
Fair Value, Inputs, Level 1 [Member] | Fair Value, Recurring [Member]    
Liabilities:    
Warrant liabilities   4,711
Total Liabilities   4,711
Fair Value, Inputs, Level 2 [Member] | Fair Value, Recurring [Member]    
Liabilities:    
Warrant liabilities   0
Total Liabilities   0
Fair Value, Inputs, Level 3 [Member] | Fair Value, Recurring [Member]    
Liabilities:    
Warrant liabilities   0
Total Liabilities   $ 0
v3.25.2
Equity and Net Income Per Share - Additional Information (Details) - $ / shares
9 Months Ended
Sep. 30, 2024
Jun. 30, 2025
Dec. 31, 2024
Equity and Net Loss Per Share [Line Items]      
Common stock par value (in Dollars per share)   $ 0.0001  
Preferred stock share authorized   30,000,000  
Preferred stock shares outstanding   0 0
Preferred Stock no par value (in Dollars per share)   $ 0.0001  
Common Stock [Member]      
Equity and Net Loss Per Share [Line Items]      
Common stock shares authorized   650,000,000  
Class A Common Stock [Member]      
Equity and Net Loss Per Share [Line Items]      
Common stock shares authorized   500,000,000 500,000,000
Common stock par value (in Dollars per share)   $ 0.0001 $ 0.0001
Stock dividends 0.2    
Class B Common Stock [Member]      
Equity and Net Loss Per Share [Line Items]      
Common stock shares authorized   150,000,000 150,000,000
Common stock par value (in Dollars per share)   $ 0.0001 $ 0.0001
Stock dividends 0.2    
v3.25.2
Equity and Net Income Per Share - Schedule of Weighted Average Shares of Common Stock Outstanding (Details) - USD ($)
$ / shares in Units, $ in Thousands
3 Months Ended 6 Months Ended
Jun. 30, 2025
Mar. 31, 2025
Jun. 30, 2024
Mar. 31, 2024
Jun. 30, 2025
Jun. 30, 2024
Numerator:            
Net income $ 25,112 $ (8,092) $ 8,028 $ 114,024 $ 17,020 $ 122,052
Net income attributable to noncontrolling interests 13,886   6,794   9,409 103,648
Net income attributable to common stockholders $ 11,226   $ 1,234   $ 7,611 $ 18,404
Denominator:            
Weighted average Class A common stock outstanding - basic 37,523,324   12,010,729   37,423,300 11,418,276
Weighted average Class A common stock outstanding - diluted 37,525,894   12,079,960   37,521,109 11,677,891
Net income per Class A common share - basic: $ 0.3   $ 0.1   $ 0.21 $ 1.61
Net income per Class A common share - diluted: $ 0.3   $ 0   $ 0.17 $ 1.14
Class A Common Stock [Member]            
Numerator:            
Net income $ 25,112   $ 8,028   $ 17,020 $ 122,052
Net income attributable to noncontrolling interests 13,668   6,794   9,253 103,648
Net income attributable to common stockholders 11,444   1,234   7,767 18,404
Adjustment for dilutive warrants 0   0   (1,327) 0
Adjustment for dilutive earnout units at Falcon's Beyond Global, LLC 0   (1,174)   0 (5,055)
Dilutive net income attributable to Class A common stockholders $ 11,444   $ 60   $ 6,440 $ 13,349
Denominator:            
Weighted average Class A common stock outstanding - basic 37,523,324   12,010,729   37,423,300 11,418,276
Adjustment for dilutive RSUs 2,570   0   4,334 0
Adjustment for dilutive warrants 0   0   93,475 0
Adjustment for dilutive Class A earnout shares 0   69,230   0 259,615
Weighted average Class A common stock outstanding - diluted 37,525,894   12,079,960   37,521,109 11,677,891
Net income per Class A common share - basic: $ 0.3   $ 0.1   $ 0.21 $ 1.61
Net income per Class A common share - diluted: $ 0.3   $ 0   $ 0.17 $ 1.14
v3.25.2
Equity and Net Income Per Share - Schedule of Treasury Stock Method to the Warrants and RSUs (Details) - shares
3 Months Ended 6 Months Ended
Jun. 30, 2025
Jun. 30, 2024
Jun. 30, 2025
Jun. 30, 2024
Schedule of Treasury Stock Method to the Warrants and Rsus [Abstract]        
Class A earnout shares 1,000,000 1,725,000 1,000,000 1,575,000
Class B earnout shares 39,000,000 67,275,000 39,000,000 61,425,000
Warrants to purchase common stock 0 6,238,104 0 6,238,104
RSUs 929,662 1,159,956 929,662 1,159,956
v3.25.2
Stock Warrants - Additional Information (Details) - shares
Jan. 14, 2025
Jun. 30, 2025
Jun. 30, 2024
Class of Warrant or Right [Line Items]      
Warrant exchange ratio 0.25%    
Warrant exchange date Oct. 06, 2028    
Warrant agreement amended effective date Jan. 14, 2025    
Warrants exchanged for shares of common stock   0 6,238,104
Common Class A [Member]      
Class of Warrant or Right [Line Items]      
Warrants outstanding (in Shares)   5,177,089  
Warrants exchanged for shares of common stock   1,294,272  
v3.25.2
Share-Based Compensation - Additional Information (Details) - USD ($)
$ in Millions
3 Months Ended 6 Months Ended 12 Months Ended
Feb. 07, 2025
Jun. 30, 2025
Jun. 30, 2024
Jun. 30, 2025
Jun. 30, 2024
Dec. 31, 2024
Share-Based Compensation (Details) [Line Items]            
Stock based compensation expense   $ 0.3 $ 0.4 $ 0.8 $ 0.7  
Compensation cost value   0.2 $ 0.2 0.4 $ 0.4  
Stock-based compensation expense not yet recognized relating to nonvested awards   $ 8.0   8.0   $ 10.0
Restricted Stock Units (RSUs) [Member]            
Share-Based Compensation (Details) [Line Items]            
Compensation cost value       $ 2.9   $ 3.4
Vesting percentage 33.00%          
Restricted Stock Units (RSUs) [Member] | Maximum [Member]            
Share-Based Compensation (Details) [Line Items]            
Vested period       5 years    
Restricted Stock Units (RSUs) [Member] | Minimum [Member]            
Share-Based Compensation (Details) [Line Items]            
Vested period       6 months    
v3.25.2
Share-Based Compensation - Schedule of RSUs Award Activity (Details) - Restricted Stock Units (RSUs) [Member]
6 Months Ended
Jun. 30, 2025
shares
Schedule of RSUs Award Activity [Line Items]  
Nonvested shares outstanding at beginning 1,077,498
Granted 62,000
Forfeited (115,839)
Vested (24,150)
Nonvested shares outstanding at ending 999,509
v3.25.2
Subsequent Events - Additional Information (Details) - Subsequent Event [Member] - USD ($)
$ in Millions
Aug. 14, 2025
Jul. 03, 2025
Revolving Credit Arrangement [Member] | Loan With Infinite Acquisitions Partners LLC [Member]    
Subsequent Event [Line Items]    
Repaid net pursuant to revolving credit arrangement $ 3.5  
Melia Group [Member]    
Subsequent Event [Line Items]    
Earnest deposit returned   $ 0.5