0001866757-23-000195 | 10-Q | XBRL Viewer | Brilliant Earth Group INC

Inventories, Net (Tables)

9 Months Ended

Sep. 30, 2023

Inventories, net consist of the following (in thousands):


	September 30,		December 31,
	2023		2022
Loose diamonds	$	8,986	$	11,894
Fine jewelry and other	28,626		27,744
Allowance for inventory obsolescence	(356)		(307)
Total inventories, net	$	37,256	$	39,331

The allowance for inventory obsolescence consists of the following (in thousands):


	September 30,		September 30,
	2023		2022
Balance at beginning of period	$	(307)	$	(260)
Change in allowance for inventory obsolescence	(49)		(19)
Balance at end of period	$	(356)	$	(279)

Equity-Based Compensation

9 Months Ended

Sep. 30, 2023

Share-Based Payment Arrangement [Abstract]

Equity-Based Compensation

EQUITY-BASED COMPENSATION

Grants of Restricted Stock Units

The following table summarizes the activity related to the Company's restricted stock units ("RSUs") for the nine months ended September 30, 2023:


	Number of RSUs	Weighted average grant date fair value
Balance as of December 31, 2022, unvested	3,158,686	$	9.01
Granted	2,420,081	$	4.42
Vested	(867,897)	$	9.09
Forfeited	(666,078)	$	7.98
Balance as of September 30, 2023, unvested	4,044,792	$	6.42

Total compensation expense for RSUs was approximately $2.3 million and $6.7 million for the three and nine months ended September 30, 2023, respectively, and $2.0 million and $5.2 million for the three and nine months ended September 30, 2022, respectively, and is included in selling, general and administrative expenses in the unaudited condensed consolidated statements of operations.

As of September 30, 2023, total compensation cost related to unvested RSUs not yet recognized is $23.4 million and is expected to be recognized over a weighted-average period of approximately 2.7 years.

Grants of Stock Options

The following table summarizes the activity related to the outstanding and exercisable stock options for the nine months ended September 30, 2023:


	Number of options	Weighted average exercise price		Weighted average grant date fair value		Weighted average remaining contractual term (years)
Outstanding as of December 31, 2022	857,615	$	12.00	$	4.27	8.7

Forfeited	(88,128)	$	12.00	$	4.29	—
Outstanding as of September 30, 2023	769,487	$	12.00	$	4.27	8.0

Exercisable as of September 30, 2023	538,030	$	12.00	$	4.26	8.0
Unvested as of September 30, 2023	231,457	$	12.00	$	4.29	8.0
Vested and expected to vest as of September 30, 2023	769,487	$	12.00	$	4.27	8.0

As of September 30, 2023, the vested stock options did not have an aggregated intrinsic value as the exercise price exceeded the estimated fair market value of the stock options.

Total compensation expense for stock options was approximately $0.2 million and $0.6 million, for the three and nine months ended September 30, 2023, respectively, and $0.2 million and $1.2 million for the three and nine months ended September 30, 2022, respectively, and is included in selling, general and administrative expenses in the unaudited condensed consolidated statements of operations.

As of September 30, 2023, total compensation cost related to unvested options not yet recognized is $1.0 million and is expected to be recognized over a weighted-average period of approximately 1.5 years.

Outstanding Restricted LLC Units

The following table summarizes the activity related to the unvested restricted LLC Units for the nine months ended September 30, 2023:


	Number of restricted LLC Units	Weighted average grant date fair value
Balance, December 31, 2022, unvested	615,000	$	0.61

Vested	(333,041)	$	0.48
Forfeited	(19,950)	$	0.32
Balance, September 30, 2023, unvested	262,009	$	0.81

Total compensation expense for unvested restricted LLC Units was $0.1 million and $0.2 million for the three and nine months ended September 30, 2023, respectively, and $0.1 million and $0.2 million for the three and nine months ended September 30, 2022, respectively, and is included in selling, general and administrative expenses in the unaudited condensed consolidated statements of operations.

As of September 30, 2023, total compensation cost related to unvested restricted LLC Units not yet recognized is $0.2 million and is expected to be recognized over a weighted-average period of approximately 1.4 years.

Leases - Total Operating Lease Right-of-Use Assets and Operating Lease Liabilities (Details) - USD ($) $ in Thousands	3 Months Ended		9 Months Ended
	Sep. 30, 2023	Sep. 30, 2022	Sep. 30, 2023	Sep. 30, 2022	Dec. 31, 2022
Assets
Operating ROU assets at cost	$ 42,175	$ 25,136	$ 42,175	$ 25,136
Accumulated amortization	(6,716)	(2,272)	(6,716)	(2,272)
Net book value	35,459	22,864	35,459	22,864	$ 27,812
Liabilities
Less: current portion	4,866	3,321	4,866	3,321	3,873
Long-term portion	37,066	23,166	37,066	23,166	$ 28,537
Net present value of operating lease liabilities	41,932	26,487	41,932	26,487
Income and Expenses
Operating lease costs	1,789	1,089	5,141	3,067
Variable lease costs	343	0	936	0
Total lease costs	$ 2,132	$ 1,089	$ 6,077	$ 3,067

Debt

9 Months Ended

Sep. 30, 2023

Debt Disclosure [Abstract]

Debt

DEBT

The following table summarizes the net carrying amount of the Company's outstanding debt as of September 30, 2023 and December 31, 2022, net of debt issuance costs (in thousands):


	September 30, 2023						December 31, 2022
	Outstanding principal		Debt issuance costs		Net carrying amount		Outstanding principal		Debt issuance costs		Net carrying amount




Current portion	$	3,656	$	—	$	3,656	$	3,250	$	—	$	3,250
Long term	57,281		(532)		56,749		60,125		(663)		59,462
Total debt	$	60,937	$	(532)	$	60,405	$	63,375	$	(663)	$	62,712

Runway Term Loan Agreement - Runway Growth Credit Finance Corp.

On September 30, 2019, the Company entered into a Loan and Security Agreement with Runway Growth Finance Corp. (f/k/a Runway Growth Credit Fund Inc.) ("Runway") which, as subsequently amended, provided for up to $65.0 million of borrowings (as subsequently amended, the "Runway Term Loan"). The Runway Term Loan bore interest at a variable rate equal to LIBOR (at a floor of 0.50%) plus 7.75%. The Runway Term Loan was secured by substantially all of the assets of the Company and required us to comply with various affirmative and negative debt covenants.

In connection with the origination of the Runway Term Loan, a warrant for 333,333 Class P Units was issued. The fair value of the warrant was $0.1 million at the time of issuance which was accounted for as a debt origination cost (contra-liability).

The Company was required to make interest-only payments on the Runway Term Loan through April 15, 2022, at which time the Runway Term Loan began amortizing, with equal monthly payments of principal, which would have fully amortized the principal amount of the Runway Term Loan by October 15, 2023, plus interest being paid by the Company to Runway in consecutive monthly installments until October 15, 2023. The Runway Term Loan carried a prepayment fee of 3.00% declining to 0.00% based on the anniversary date of payment, and a final payment fee equal to 4.5% of the principal amount repaid upon prepayment, plus $0.2 million.

On May 24, 2022, concurrently with entry into the Silicon Valley Bank ("SVB") Credit Agreement (as defined below), the Company repaid all outstanding amounts under the Runway Term Loan, totaling $58.2 million with proceeds from the SVB Credit Agreement. In connection with the repayment and termination of the Runway Term Loan, the Company was required to pay a 1.00% prepayment fee, plus a final payment fee. The Runway Term Loan was scheduled to mature on October 15, 2023. As a result of the extinguishment of the Runway Term Loan, the Company recognized a loss on debt extinguishment of $0.6 million associated with the prepayment fee and the write-off of unamortized debt issuance costs.

Credit Agreement - Silicon Valley Bank

On May 24, 2022 (the "Closing Date"), Brilliant Earth, LLC, as borrower, and SVB, as administrative agent and collateral agent for the lenders, entered into a credit agreement (the "SVB Credit Agreement") which provides for a secured term loan credit facility of $65.0 million (the "SVB Term Loan

Facility") and a secured revolving credit facility in an amount of up to $40.0 million (the "SVB Revolving Credit Facility," and together with the SVB Term Loan Facility, the "SVB Credit Facilities").

The SVB Credit Facilities were used to refinance existing indebtedness, pay related fees and expenses, and will be used from and after the Closing Date for working capital and general corporate purposes. The Credit Facilities mature on May 24, 2027 (the "SVB Maturity Date").

The SVB Credit Facilities are secured by substantially all assets of Brilliant Earth, LLC and any of its future material subsidiaries, subject to customary exceptions. Brilliant Earth, LLC's future material subsidiaries (subject to certain customary exceptions) will guarantee repayment of the SVB Credit Facilities.

Borrowings under the SVB Credit Facilities bear interest at either (a) a secured overnight financing rate plus an annual adjustment of 0.125%, plus an applicable margin of 2.25% to 2.75%, depending on the Consolidated Total Leverage Ratio (defined below), or an alternate base rate plus an applicable margin of 1.25% to 1.75%, depending on the Consolidated Total Leverage Ratio, each subject to a 0.00% floor. In addition, Brilliant Earth, LLC has agreed to pay a commitment fee on the first day of each quarter on the unused amount of the SVB Revolving Credit Facility, equal to 0.25% to 0.35% per annum depending on the Consolidated Total Leverage Ratio. The Consolidated Total Leverage Ratio is defined as the ratio, as of the last day of any four fiscal quarter period, of (a) Consolidated Total Indebtedness of the Company and its subsidiaries to (b) the Consolidated EBITDA for such period (each term as further defined in the Credit Agreement).

The SVB Term Loan Facility is required to be repaid on the last day of each calendar quarter (commencing on September 30, 2022), in an amount equal to 1.25% per quarter through June 30, 2024, 1.875% per quarter from September 30, 2024 through June 30, 2025, and 2.50% per quarter thereafter, with the balance payable on the SVB Maturity Date. The SVB Term Loan Facility is also subject to certain mandatory prepayment requirements in connection with asset sales, casualty events and debt incurrence, subject to customary exceptions.

The SVB Credit Facilities are subject to customary affirmative covenants and negative covenants as well as financial maintenance covenants. The financial covenants are tested at the end of each fiscal quarter, and require that (a) the Company and its subsidiaries not have a Consolidated Fixed Charge Coverage Ratio (defined as the ratio of (i) Consolidated EBITDA, less cash taxes (including tax distributions), less certain capital expenditures, less cash dividends and other cash restricted payments, to (ii) the sum of cash interest expense and scheduled principal payments on outstanding debt (in each case, as further defined in the SVB Credit Agreement)) of less than 1.25 to 1.00, (b) the Company and its subsidiaries not have a Consolidated Total Leverage Ratio of more than 4.00 to 1.00, and (c) Brilliant Earth, LLC and its subsidiaries not have a Consolidated Borrower Leverage Ratio (defined substantially similar as Consolidated Total Leverage Ratio, but limited to Brilliant Earth, LLC and its subsidiaries) in excess of 3.00 to 1.00 (which level is subject to temporary increases to 4.00 to 1.00 in connection with certain acquisitions). As of September 30, 2023, the Company was in compliance with such covenants.

At September 30, 2023, deferred issuance costs included in other assets totaled $0.3 million, net of accumulated amortization of $0.1 million. At September 30, 2023, deferred issuance costs included in long-term debt totaled $0.5 million, net of accumulated amortization of $0.2 million. These costs are being amortized to interest expense over the term of the loan.

The Company's debt effective interest rate was 8.49% and 4.74% for the three months ended September 30, 2023 and 2022, respectively. Interest expense was $1.3 million, and $0.7 million for the three months ended September 30, 2023 and 2022, respectively; and the amortization of deferred issuance

costs was $0.1 million and $0.1 million for the three months ended September 30, 2023 and 2022, respectively.

The Company's debt effective interest rate was 8.14% and 7.58% for the nine months ended September 30, 2023 and 2022, respectively. Interest expense was $3.6 million and $3.2 million for the nine months ended September 30, 2023 and 2022, respectively; and the amortization of deferred issuance costs was $0.2 million and $0.5 million for the nine months ended September 30, 2023 and 2022, respectively.

On March 10, 2023, SVB was closed by the California Department of Financial Protection and Innovation, and the Federal Deposit Insurance Corporation ("FDIC") was appointed as receiver. On March 14, 2023, the FDIC announced the establishment of Silicon Valley Bridge Bank, N.A., which assumed the deposits and obligations of SVB. On March 26, 2023, the FDIC announced that it had entered into a purchase and assumption agreement with First-Citizens Bank & Trust Company, Raleigh, North Carolina ("First Citizens") under which all deposits and loans of SVB were assumed by First Citizens.

As of September 30, 2023, there were no amounts outstanding under the SVB Revolving Credit Facility.

As of September 30, 2023, the aggregate future principal payments under the SVB Term Loan Facility were as follows (in thousands):


	Principal
For the remainder of the year ending December 31, 2023	$	813
Years ending December 31,
2024	4,062
2025	5,688
2026	6,500
2027	43,874
Total aggregate future principal payments	$	60,937

Description of Business and Summary of Significant Accounting Policies	9 Months Ended
	Sep. 30, 2023
Accounting Policies [Abstract]
Description of Business and Summary of Significant Accounting Policies	DESCRIPTION OF BUSINESS AND SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES Brilliant Earth Group, Inc. was formed as a Delaware corporation on June 2, 2021 for the purpose of facilitating an initial public offering ("IPO") and executing other related organizational transactions to acquire and carry on the business of Brilliant Earth, LLC. Brilliant Earth, LLC was originally incorporated in Delaware on August 25, 2005, and subsequently converted to a limited liability company on November 29, 2012. Brilliant Earth Group, Inc., the sole managing member of Brilliant Earth, LLC, consolidates Brilliant Earth, LLC and both are collectively referred to herein as the "Company". The Company designs, procures and sells ethically-sourced diamonds, gemstones and jewelry online and through showrooms operating within the United States ("U.S."). Co-headquarters are located in San Francisco, California and Denver, Colorado. Basis of Presentation The unaudited condensed consolidated financial statements have been prepared in accordance with U.S. GAAP and the requirements of the Securities and Exchange Commission (the "SEC") for interim reporting. As permitted under those rules, certain footnotes or other financial information that are normally required by U.S. GAAP can be condensed or omitted. These interim results are not necessarily indicative of the results to be expected for the fiscal year ending December 31, 2023, or for any other interim period or for any other future year. The condensed consolidated balance sheet as of December 31, 2022 has been derived from the audited consolidated financial statements of the Company, which are included in the Company's Annual Report on Form 10-K for the year ended December 31, 2022 (the "2022 Form 10-K"). In the opinion of management, the unaudited condensed consolidated financial statements reflect all adjustments consisting only of normal recurring adjustments necessary to state fairly the financial position, results of operations and cash flows for the periods presented in conformity with U.S. GAAP applicable to interim periods. These unaudited condensed consolidated financial statements should be read in conjunction with the audited consolidated financial statements and the related notes thereto as of and for the year ended December 31, 2022, as disclosed in the 2022 Form 10-K. There have been no material changes or updates to the Company's significant accounting policies from those described in the audited consolidated financial statements included in the 2022 Form 10-K except for the updates noted below. Principles of Consolidation and Non-Controlling Interest The unaudited condensed consolidated financial statements include the accounts of the Company and its subsidiary, Brilliant Earth, LLC, which it controls due to ownership of the voting interest or pursuant to variable interest entity ("VIE") accounting guidance. All intercompany balances and transactions have been eliminated in consolidation. The non-controlling interest on the unaudited condensed consolidated statements of operations represents the portion of earnings or loss attributable to the economic interest in Brilliant Earth, LLC held by the Continuing Equity Owners. The non-controlling interest on the unaudited condensed consolidated balance sheets represents the portion of net assets of the Company attributable to the Continuing Equity Owners, based on the portion of the LLC Interests owned by such unit holders. As of September 30, 2023, the non-controlling interest was 87.4%. At the end of each reporting period, equity related to Brilliant Earth, LLC that is attributable to Brilliant Earth Group, Inc. and Continuing Equity Owners is rebalanced to reflect Brilliant Earth Group, Inc.'s and Continuing Equity Owners' ownership in Brilliant Earth, LLC. Use of Estimates The preparation of financial statements in conformity with U.S. GAAP requires management to make estimates and assumptions that affect the reported amounts of assets and liabilities, the disclosure of contingent assets and liabilities at the date of the financial statements and the reported amounts of revenues and expenses during the reporting period. Estimates are based on historical experience and on various other assumptions that are believed to be reasonable under the circumstances. Some of the more significant estimates include inventory valuation, allowance for sales returns, estimates of current and deferred income taxes, payable pursuant to the tax receivable agreement, useful lives and depreciation of long-lived assets, and fair value of equity-based compensation. Actual results could differ materially from those estimates. On an ongoing basis, the Company reviews its estimates to ensure that they appropriately reflect changes in its business or new information available. Fair Value Measurements Fair value is the price that would be received to sell an asset or paid to transfer a liability in an orderly transaction between market participants at the measurement date. U.S. GAAP establishes a fair value hierarchy which requires an entity to maximize the use of observable inputs and minimize the use of unobservable inputs when measuring fair value. U.S. GAAP prescribes three levels of inputs that may be used to measure fair value: Level 1 Valuation based on quoted prices (unadjusted) observed in active markets for identical assets or liabilities. Level 2 Valuation techniques based on inputs that are quoted prices of similar instruments in active markets; quoted prices for identical or similar instruments in markets that are not in active markets; inputs other than quoted prices used in a valuation model that are observable for that instrument; and inputs that are derived from, or corroborated by, observable market data by correlation or other means. Level 3 Valuation techniques with significant unobservable market inputs. The Company is required to disclose its estimate of the fair value of material financial instruments, including those recorded as assets or liabilities in its financial statements, in accordance with U.S. GAAP. At September 30, 2023 and December 31, 2022, there were no financial instruments (assets or liabilities) measured at fair value on a recurring basis. The carrying amounts of cash and cash equivalents, restricted cash, accounts payable and accrued expenses and other current liabilities approximate fair value due to their short-term maturities and were classified as Level 1. The carrying value of long-term debt, net of debt issuance costs, also approximates its fair value, which has been estimated by management based on the consideration of applicable interest rates (including certain instruments at variable or floating rates) for similar types of borrowing arrangements and were classified as Level 2. Marketing Expenses Marketing, advertising and promotional costs are generally expensed as incurred, except for certain production costs that are expensed the first time the advertising takes place. Recent Accounting Pronouncements The Company has considered all recent accounting pronouncements issued, but not yet effective, and does not expect any to have a material effect on the Company’s condensed consolidated financial statements.

Pay vs Performance Disclosure - USD ($) $ in Thousands	3 Months Ended		9 Months Ended
Pay vs Performance Disclosure - USD ($) $ in Thousands	Sep. 30, 2023	Sep. 30, 2022	Sep. 30, 2023	Sep. 30, 2022
Pay vs Performance Disclosure
Net Income (Loss)	$ 245	$ 646	$ 341	$ 1,426

- Definition

The portion of profit or loss for the period, net of income taxes, which is attributable to the parent.

+ References

Reference 1: http://www.xbrl.org/2003/role/disclosureRef
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Reference 28: http://www.xbrl.org/2003/role/disclosureRef
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-Name Accounting Standards Codification
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Reference 29: http://www.xbrl.org/2003/role/disclosureRef
-Topic 280
-SubTopic 10
-Name Accounting Standards Codification
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Reference 30: http://www.xbrl.org/2003/role/disclosureRef
-Topic 280
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-Name Accounting Standards Codification
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Reference 31: http://www.xbrl.org/2003/role/disclosureRef
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Reference 32: http://www.xbrl.org/2003/role/exampleRef
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Reference 37: http://www.xbrl.org/2003/role/disclosureRef
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+ Details

Inventories, Net - Allowance for Inventory Obsolescence (Details) - USD ($) $ in Thousands	9 Months Ended
	Sep. 30, 2023	Sep. 30, 2022
Inventory Valuation Reserves [Roll Forward]
Balance at beginning of period	$ (307)	$ (260)
Change in allowance for inventory obsolescence	(49)	(19)
Balance at end of period	$ (356)	$ (279)

Accrued Expenses and Other Current Liabilities

9 Months Ended

Sep. 30, 2023

Payables and Accruals [Abstract]

Accrued Expenses and Other Current Liabilities

ACCRUED EXPENSES AND OTHER CURRENT LIABILITIES

Accrued expenses and other current liabilities consist of the following (in thousands):


	September 30,		December 31,
	2023		2022
Vendor expenses	$	12,565	$	14,769
Inventory received not billed	9,827		7,973
Payroll expenses	4,254		5,301
Sales and other tax payable	2,764		4,137
Provision for sales returns and allowances	1,541		2,332
Current portion of TRA	245		502
Other	3,877		2,819
Total accrued expenses and other current liabilities	$	35,073	$	37,833

Included in accrued expenses and other current liabilities is a provision for sales returns and allowances. Returns are estimated based on past experience and current expectations and are recorded as an adjustment to revenue. Activity for the nine months ended September 30, 2023 and 2022 was as follows (in thousands):


	September 30,		September 30,
	2023		2022
Balance at beginning of period	$	2,332	$	2,338
Provision	16,136		18,801
Returns and allowances	(16,927)		(19,530)
Balance at end of period	$	1,541	$	1,609

UNAUDITED CONDENSED CONSOLIDATED STATEMENTS OF CASH FLOWS - USD ($) $ in Thousands	9 Months Ended
	Sep. 30, 2023	Sep. 30, 2022
Operating activities
Net income (loss)	$ 2,793	$ 12,839
Adjustments to reconcile net income to net cash provided by operating activities:
Depreciation	2,996	1,248
Equity-based compensation	7,454	6,563
Non-cash operating lease cost	3,487	2,272
Amortization of debt issuance costs	202	522
Loss on extinguishment of debt	0	617
Deferred tax expense	118	0
Other	63	20
Changes in assets and liabilities:
Inventories	2,025	(15,610)
Prepaid expenses and other current assets	1,808	(1,965)
Other assets	547	(2,034)
Accounts payable, accrued expenses and other current liabilities	(7,554)	1,577
Deferred revenue	4,502	3,762
Operating lease liabilities	(2,927)	(792)
Net cash provided by operating activities	15,514	9,019
Investing activities
Purchases of property and equipment	(10,729)	(6,566)
Net cash used in investing activities	(10,729)	(6,566)
Financing activities
Payments on SVB term loan facility	(2,438)	(813)
Proceeds received from SVB term loan facility	0	65,000
Repayment of Runway term loan	0	(58,158)
Principal payments on Runway term loan	0	(6,842)
Final payment and prepayment penalty on Runway term loan	0	(2,408)
Payments of debt issuance costs	0	(870)
Tax distributions to members	(9,861)	(18,296)
Net cash used in financing activities	(12,299)	(22,387)
Net decrease in cash, cash equivalents and restricted cash	(7,514)	(19,934)
Cash, cash equivalents and restricted cash at beginning of period	154,854	173,070
Cash, cash equivalents and restricted cash at end of period	147,340	153,136
Reconciliation of cash, cash equivalents and restricted cash
Cash and cash equivalents	147,131	152,931
Restricted cash	209	205
Total cash, cash equivalents, and restricted cash	147,340	153,136
Non-cash investing and financing activities
Right-of-use assets obtained in exchange for new operating lease liabilities	12,449	5,963
Deferred tax assets associated with redemption of LLC Units	442	4,229
TRA Obligation associated with redemption of LLC Units	524	3,581
Purchases of property and equipment included in accounts payable and accrued liabilities	964	2,513
Change in APIC related to redemption of LLC Units	(82)	648
Debt issuance costs included in accounts payable and accrued liabilities	0	380
Debt issuance costs capitalized to principal of long-term debt	$ 0	$ 86

Leases (Tables)

9 Months Ended

Sep. 30, 2023

Leases [Abstract]

Total Operating Lease ROU Assets and Lease Liabilities

Total operating lease ROU assets and lease liabilities were as follows (in thousands):


Assets	Classification	As of September 30, 2023		As of September 30, 2022
Operating ROU assets at cost	Operating lease right of use assets	$	42,175	$	25,136
Accumulated amortization	Operating lease right of use assets	(6,716)		(2,272)
Net book value		$	35,459	$	22,864

Liabilities	Classification	As of September 30, 2023		As of September 30, 2022
Current:
Operating leases	Current portion of operating lease liabilities	$	4,866	$	3,321
Noncurrent:
Operating leases	Operating lease liabilities	37,066		23,166
Total lease liabilities		$	41,932	$	26,487

Additional Lease Information

Total operating lease costs were as follows (in thousands):


	Classification	Three months ended September 30, 2023		Three months ended September 30, 2022		Nine months ended September 30, 2023		Nine months ended September 30, 2022
Operating lease costs	Selling, general and administrative expense	$	1,789	$	1,089	$	5,141	$	3,067
Variable lease costs	Selling, general and administrative expense	343		—		936		—
Total lease costs		$	2,132	$	1,089	$	6,077	$	3,067

The table summarizes the weighted-average remaining lease term and weighted-average discount rate on long-term leases as follows (in thousands):


	September 30, 2023			September 30, 2022
Weighted-average remaining lease term - operating leases	7.3 years			5.9 years
Weighted-average discount rate - operating leases	5.5		%	4.3		%

Supplemental cash flow information related to operating leases is as follows:
Cash paid for amounts included in the measurement of lease liabilities	$	2,927		$	3,393
ROU assets obtained in exchange for new operating lease liabilities	$	12,449		$	5,963

Schedule of Future Minimum Lease Payments Under Long-term Non-cancelable Operating Leases

The maturity analysis of the operating lease liabilities as of September 30, 2023 was as follows (in thousands):


	Amount
For the remainder of the year ending December 31, 2023	$	1,319
Years ending December 31,
2024	7,720
2025	7,769
2026	7,525
2027	6,147
2028	5,127
Thereafter	16,126
Total minimum lease payments	51,733
Less: imputed interest	(9,801)
Net present value of operating lease liabilities	41,932
Less: current portion	(4,866)
Long-term portion	$	37,066

Equity-Based Compensation - LLC Unit Activity (Details) - LLC Units	9 Months Ended
	Sep. 30, 2023 $ / shares shares
Number of restricted LLC Units
Unvested, beginning balance (in shares) \| shares	615,000
Vested (in shares) \| shares	(333,041)
Forfeited (in shares) \| shares	(19,950)
Unvested, ending balance (in shares) \| shares	262,009
Weighted average grant date fair value
Unvested beginning balance (in dollars per share) \| $ / shares	$ 0.61
Vested (in dollars per share) \| $ / shares	0.48
Forfeited (in dollars per share) \| $ / shares	0.32
Unvested ending balance (in dollars per share) \| $ / shares	$ 0.81

Earnings Per Share

9 Months Ended

Sep. 30, 2023

Earnings Per Share [Abstract]

Earnings Per Share

EARNINGS PER SHAREBasic earnings per share is computed by dividing net income applicable to Brilliant Earth Group, Inc. by the weighted average shares of Class A common stock outstanding (and Class D common stock, if outstanding) during the period. Diluted earnings per share is computed by adjusting the net income available to Brilliant Earth Group, Inc. and the weighted average shares outstanding to give effect to potentially dilutive securities. Shares of Class B and Class C common stock are not entitled to receive any distributions or dividends and are therefore excluded from this presentation since they are not participating securities.

Basic and diluted earnings per share of common stock for the three and nine months ended September 30, 2023 and 2022 have been computed as follows (in thousands, except share and per share amounts):


	Three Months Ended September 30,				Nine Months Ended September 30,
Numerator:	2023		2022		2023		2022
Net income attributable to Brilliant Earth Group, Inc., BASIC	$	245	$	646	$	341	$	1,426
Add: Net income impact from assumed redemption of all LLC Units to common stock	1,753		5,073		2,452		11,413
Less: Income tax expense on net income attributable to NCI	(454)		(1,350)		(634)		(2,953)
Net income attributable to Brilliant Earth Group, Inc., after adjustment for assumed conversion, DILUTED	$	1,544	$	4,369	$	2,159	$	9,886

Denominator:
Weighted average shares of common stock outstanding, BASIC	12,149,770		10,884,306		11,780,905		10,571,777
Dilutive effects of:
Vested LLC Units that are exchangeable for common stock	84,727,903		84,478,855		84,661,708		84,579,316
Unvested LLC Units that are exchangeable for common stock	265,750		919,067		380,006		1,154,306
RSUs	51,497		292,234		95,846		183,490
Weighted average shares of common stock outstanding, DILUTED	97,194,920		96,574,462		96,918,465		96,488,889

BASIC earnings per share	$	0.02	$	0.06	$	0.03	$	0.13
DILUTED earnings per share	$	0.02	$	0.05	$	0.02	$	0.10

Net income attributable to the non-controlling interest added back to net income in the fully dilutive computation has been adjusted for income taxes which would have been expensed had the income been recognized by Brilliant Earth Group, Inc., a taxable entity. The weighted average common shares outstanding in the diluted computation per share assumes all outstanding LLC Units are converted and the Company will elect to issue shares of common stock upon redemption rather than cash-settle.

For the three and nine months ended September 30, 2023 and 2022, the dilutive impact of LLC Units convertible into common stock were included in the computation of diluted earnings per share under the if-converted method; the dilutive impact of unvested LLC Units and RSUs were included using the treasury stock method.

The following table presents the shares underlying RSUs and stock options for the three and nine months ended September 30, 2023 and 2022 that have been excluded from the computation of earnings per share because such impact is anti-dilutive:


	Three Months Ended September 30,		Nine Months Ended September 30,
	2023	2022	2023	2022
RSUs	3,226,891	2,250,505	3,075,461	2,039,301
Stock options	788,020	955,961	806,339	1,182,592

Leases - Narrative (Details)	Sep. 30, 2023
Minimum
Lessee, Lease, Description [Line Items]
Term of contracts	5 years
Maximum
Lessee, Lease, Description [Line Items]
Term of contracts	10 years

Debt - Term Loan (Details) - USD ($) $ in Thousands	Sep. 30, 2023	Dec. 31, 2022
Debt Instrument [Line Items]
Outstanding principal	$ 60,937	$ 63,375
Debt issuance costs	(532)	(663)
Net carrying amount	60,405	62,712
Current portion	3,656	3,250
Long term outstanding principal	57,281	60,125
Long term net carrying amount	56,749	$ 59,462
Secured Debt \| Term Loan Agreement
Debt Instrument [Line Items]
Outstanding principal	$ 60,937

- Definition

Line items represent financial concepts included in a table. These concepts are used to disclose reportable information associated with domain members defined in one or many axes to the table.

+ References

Reference 1: http://www.xbrl.org/2003/role/disclosureRef
-Topic 835
-SubTopic 30
-Name Accounting Standards Codification
-Section 50
-Paragraph 1
-Publisher FASB
-URI https://asc.fasb.org//1943274/2147482900/835-30-50-1

Reference 2: http://www.xbrl.org/2009/role/commonPracticeRef
-Topic 235
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Reference 3: http://www.xbrl.org/2003/role/disclosureRef
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-Subparagraph (SX 210.12-04(a))
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Reference 4: http://www.xbrl.org/2003/role/disclosureRef
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Reference 8: http://www.xbrl.org/2003/role/exampleRef
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Reference 9: http://www.xbrl.org/2003/role/disclosureRef
-Topic 470
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Reference 10: http://www.xbrl.org/2003/role/disclosureRef
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Reference 12: http://www.xbrl.org/2003/role/disclosureRef
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Reference 13: http://www.xbrl.org/2003/role/disclosureRef
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Reference 14: http://www.xbrl.org/2003/role/disclosureRef
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-URI https://asc.fasb.org//1943274/2147481139/470-20-50-1I

+ Details

- Definition

Amount, after deduction of unamortized premium (discount) and debt issuance cost, of long-term debt. Excludes lease obligation.

+ References + Details

Commitments and Contingencies	9 Months Ended
Commitments and Contingencies	Sep. 30, 2023
Commitments and Contingencies Disclosure [Abstract]
Commitments and Contingencies	COMMITMENTS AND CONTINGENCIES Legal Proceedings In the ordinary course of business, the Company may be subject from time to time to various proceedings, lawsuits, disputes or claims. In addition, the Company is regularly audited by various tax authorities. Although the Company cannot predict with assurance the outcome of any litigation or audit, it does not believe there are currently any such actions that, if resolved unfavorably, would have a material impact on the Company's financial condition, results of operations or cash flows. The Company accrues for loss contingencies when losses become probable and are reasonably estimable. If the reasonable estimate of the loss is a range and no amount within the range is a better estimate, the minimum amount of the range is recorded as a liability. The Company does not accrue for contingent losses that, in its judgment, are considered to be reasonably possible, but not probable; however, to the extent possible, the Company discloses the range of such reasonably possible losses. On December 5, 2022, plaintiff Veronica Cusimano, a former employee of the Company, filed a representative action against the Company pursuant to the Private Attorneys General Act of 2004 in California Superior Court, Los Angeles County. The complaint alleges, on behalf of the plaintiff and similarly situated employees and former employees in California, various claims under the California Labor Code related to wages, overtime, meal and rest breaks, reimbursement of business expenses, wage statements and records, and other similar allegations. The plaintiff seeks civil penalties, attorneys' fees and costs in unspecified amounts, and other unspecified damages. On February 10, 2023, the Company filed a petition to compel arbitration on the basis of an agreement between the plaintiff and the Company to arbitrate any claims between them. On April 28, 2023, the petition was denied. The Company intends to vigorously defend the alleged individual and representative claims, and, on May 9, 2023, the Company appealed the Superior Court's denial of its petition to compel arbitration to the California Court of Appeal, Second Appellate District. At this time, any liability related to the alleged claims is not currently probable or reasonably estimable.

Equity-Based Compensation - Stock Option Activity (Details) - $ / shares	9 Months Ended	12 Months Ended
	Sep. 30, 2023	Dec. 31, 2022
Number of options
Outstanding as of December 31, 2022 (in shares)	857,615
Forfeited (in shares)	(88,128)
Outstanding as of June 30, 2023 (in shares)	769,487	857,615
Weighted average exercise price
Outstanding as of December 31, 2022 (in dollars per share)	$ 12.00
Forfeited (in dollars per share)	12.00
Outstanding as of March 31, 2023 (in dollars per share)	12.00	$ 12.00
Weighted average exercise price
Outstanding as of December 31, 2022 (in dollars per share)	4.27
Forfeited (in dollars per share)	4.29
Outstanding as of June 30, 2023 (in dollars per share)	$ 4.27	$ 4.27
Weighted average remaining contractual term (years)
Weighted average remaining contractual term	8 years	8 years 8 months 12 days
Weighted average remaining contractual term, exercisable	8 years
Weighted average remaining contractual term, Unvested	8 years
Weighted average remaining contractual term, vested and expected to vest	8 years
Options, Vested and Expected to Vest
Options exercisable (in shares)	538,030
Options unvested (in shares)	231,457
Options, vested and expected to vest (in shares)	769,487
Options exercisable, weighted average exercise price (in dollars per share)	$ 12.00
Options unvested, weighted average exercise price (in dollars per share)	12.00
Vested and expected to vest, weighted average exercise price (in dollars per share)	12.00
Options exercisable, weighted average grant date fair value (in dollars per share)	4.26
Options unvested, weighted average grant date fair value (in dollars per share)	4.29
Options vested and expected to vest, weighted average grant date fair value (in dollars per share)	$ 4.27

Earnings Per Share (Details) - USD ($) $ / shares in Units, $ in Thousands	3 Months Ended		9 Months Ended
	Sep. 30, 2023	Sep. 30, 2022	Sep. 30, 2023	Sep. 30, 2022
Antidilutive Securities Excluded from Computation of Earnings Per Share [Line Items]
Net income attributable to Brilliant Earth Group, Inc., BASIC	$ 245	$ 646	$ 341	$ 1,426
Add: Net income impact from assumed redemption of all LLC Units to common stock	1,753	5,073	2,452	11,413
Less: Income tax expense on net income attributable to NCI	(454)	(1,350)	(634)	(2,953)
Net income attributable to Brilliant Earth Group, Inc., after adjustment for assumed conversion, DILUTED	$ 1,544	$ 4,369	$ 2,159	$ 9,886
Weighted average shares of common stock outstanding, BASIC (in shares)	12,149,770	10,884,306	11,780,905	10,571,777
Weighted average shares of common stock outstanding, DILUTED (in shares)	97,194,920	96,574,462	96,918,465	96,488,889
BASIC earnings per share (in dollars per share)	$ 0.02	$ 0.06	$ 0.03	$ 0.13
DILUTED earnings per share (in dollars per share)	$ 0.02	$ 0.05	$ 0.02	$ 0.10
Vested LLC Units that are exchangeable for common stock
Antidilutive Securities Excluded from Computation of Earnings Per Share [Line Items]
Dilutive effects (in shares)	84,727,903	84,478,855	84,661,708	84,579,316
Unvested LLC Units that are exchangeable for common stock
Antidilutive Securities Excluded from Computation of Earnings Per Share [Line Items]
Dilutive effects (in shares)	265,750	919,067	380,006	1,154,306
RSUs
Antidilutive Securities Excluded from Computation of Earnings Per Share [Line Items]
Dilutive effects (in shares)	51,497	292,234	95,846	183,490
Antidilutive securities excluded (in shares)	3,226,891	2,250,505	3,075,461	2,039,301
Stock options
Antidilutive Securities Excluded from Computation of Earnings Per Share [Line Items]
Antidilutive securities excluded (in shares)	788,020	955,961	806,339	1,182,592

UNAUDITED CONDENSED CONSOLIDATED STATEMENTS OF CHANGES IN EQUITY - USD ($) $ in Thousands	Total	Additional Paid-In Capital	Retained Earnings	Stockholders' Equity	Non-Controlling Interest	Common Class A	Common Class A Common Stock	Common Class B	Common Class B Common Stock	Common Class C	Common Class C Common Stock
Stockholders' equity, beginning balance (in shares) at Dec. 31, 2021							9,614,523		35,658,013		49,505,250
Stockholders' equity, beginning balance at Dec. 31, 2021	$ 82,838	$ 6,865	$ 1,528	$ 8,403			$ 1		$ 4		$ 5
Units, beginning balance (in shares) at Dec. 31, 2021					85,163,263
Units, beginning balance at Dec. 31, 2021					$ 74,435
Increase (Decrease) in Stockholders' Equity [Roll Forward]
Tax distributions to members	(6,874)				$ (6,874)
Conversion of convertible securities (in shares)					(1,053,914)		1,053,914		(668,640)		(385,274)
RSU vesting during period (in shares)							40,019
Class B shares issued upon vesting of LLC units (in shares)					337,323				337,323
Change in deferred tax asset and TRA liability related to redemption of LLC Units	605	605		605
Equity-based compensation	2,104	2,028		2,028	$ 76
Net income (loss)	3,369		356	356	3,013
Rebalancing of controlling and non-controlling interest		(2,159)		(2,159)	$ 2,159
Stockholders' equity, ending balance (in shares) at Mar. 31, 2022							10,708,456		35,326,696		49,119,976
Stockholders' equity, ending balance at Mar. 31, 2022	82,042	7,339	1,884	9,233			$ 1		$ 4		$ 5
Units, ending balance (in shares) at Mar. 31, 2022					84,446,672
Units, ending balance at Mar. 31, 2022					$ 72,809
Stockholders' equity, beginning balance (in shares) at Dec. 31, 2021							9,614,523		35,658,013		49,505,250
Stockholders' equity, beginning balance at Dec. 31, 2021	82,838	6,865	1,528	8,403			$ 1		$ 4		$ 5
Units, beginning balance (in shares) at Dec. 31, 2021					85,163,263
Units, beginning balance at Dec. 31, 2021					$ 74,435
Increase (Decrease) in Stockholders' Equity [Roll Forward]
Net income (loss)	12,839
Stockholders' equity, ending balance (in shares) at Sep. 30, 2022							10,940,372		35,395,738		49,119,976
Stockholders' equity, ending balance at Sep. 30, 2022	84,592	6,731	2,954	9,695			$ 1		$ 4		$ 5
Units, ending balance (in shares) at Sep. 30, 2022					84,515,714
Units, ending balance at Sep. 30, 2022					$ 74,897
Stockholders' equity, beginning balance (in shares) at Mar. 31, 2022							10,708,456		35,326,696		49,119,976
Stockholders' equity, beginning balance at Mar. 31, 2022	82,042	7,339	1,884	9,233			$ 1		$ 4		$ 5
Units, beginning balance (in shares) at Mar. 31, 2022					84,446,672
Units, beginning balance at Mar. 31, 2022					$ 72,809
Increase (Decrease) in Stockholders' Equity [Roll Forward]
Tax distributions to members	(8,100)				$ (8,100)
Conversion of convertible securities (in shares)					(110,000)		110,000		(110,000)
RSU vesting during period (in shares)							16,938
Class B shares issued upon vesting of LLC units (in shares)					140,897				140,897
Change in deferred tax asset and TRA liability related to redemption of LLC Units	(87)	(87)		(87)
Equity-based compensation	2,148	2,079		2,079	$ 69
Net income (loss)	3,751		424	424	3,327
Rebalancing of controlling and non-controlling interest	0	(2,582)		(2,582)	$ 2,582
Stockholders' equity, ending balance (in shares) at Jun. 30, 2022							10,835,394		35,357,593		49,119,976
Stockholders' equity, ending balance at Jun. 30, 2022	79,754	6,749	2,308	9,067			$ 1		$ 4		$ 5
Units, ending balance (in shares) at Jun. 30, 2022					84,477,569
Units, ending balance at Jun. 30, 2022					$ 70,687
Increase (Decrease) in Stockholders' Equity [Roll Forward]
Tax distributions to members	(3,322)				$ (3,322)
Conversion of convertible securities (in shares)					(85,708)		85,708		(85,708)
RSU vesting during period (in shares)							19,270
Class B shares issued upon vesting of LLC units (in shares)					123,853				123,853
Change in deferred tax asset and TRA liability related to redemption of LLC Units	130	130		130
Equity-based compensation	2,311	2,243		2,243	$ 68
Net income (loss)	5,719		646	646	5,073
Rebalancing of controlling and non-controlling interest		(2,391)		(2,391)	$ 2,391
Stockholders' equity, ending balance (in shares) at Sep. 30, 2022							10,940,372		35,395,738		49,119,976
Stockholders' equity, ending balance at Sep. 30, 2022	84,592	6,731	2,954	9,695			$ 1		$ 4		$ 5
Units, ending balance (in shares) at Sep. 30, 2022					84,515,714
Units, ending balance at Sep. 30, 2022					$ 74,897
Stockholders' equity, beginning balance (in shares) at Dec. 31, 2022						11,246,694	11,246,694	35,482,534	35,482,534	49,119,976	49,119,976
Stockholders' equity, beginning balance at Dec. 31, 2022	93,141	7,256	3,663	10,929			$ 1		$ 4		$ 5
Units, beginning balance (in shares) at Dec. 31, 2022					84,602,510
Units, beginning balance at Dec. 31, 2022					$ 82,212
Increase (Decrease) in Stockholders' Equity [Roll Forward]
Tax distributions to members	(1,468)				$ (1,468)
Conversion of convertible securities (in shares)					(71,886)		71,886		(71,886)
RSU vesting during period (in shares)							252,941
Class B shares issued upon vesting of LLC units (in shares)					115,437				115,437
Change in deferred tax asset and TRA liability related to redemption of LLC Units	(65)	(65)		(65)
Equity-based compensation	2,258	2,204		2,204	$ 54
Net income (loss)	(440)		(52)	(52)	(388)
Rebalancing of controlling and non-controlling interest	0	(1,780)		(1,780)	$ 1,780
Stockholders' equity, ending balance (in shares) at Mar. 31, 2023							11,571,521		35,526,085		49,119,976
Stockholders' equity, ending balance at Mar. 31, 2023	93,426	7,615	3,611	11,236			$ 1		$ 4		$ 5
Units, ending balance (in shares) at Mar. 31, 2023					84,646,061
Units, ending balance at Mar. 31, 2023					$ 82,190
Stockholders' equity, beginning balance (in shares) at Dec. 31, 2022						11,246,694	11,246,694	35,482,534	35,482,534	49,119,976	49,119,976
Stockholders' equity, beginning balance at Dec. 31, 2022	93,141	7,256	3,663	10,929			$ 1		$ 4		$ 5
Units, beginning balance (in shares) at Dec. 31, 2022					84,602,510
Units, beginning balance at Dec. 31, 2022					$ 82,212
Increase (Decrease) in Stockholders' Equity [Roll Forward]
Net income (loss)	2,793
Stockholders' equity, ending balance (in shares) at Sep. 30, 2023						12,260,942	12,260,942	35,669,224	35,669,224	49,119,976	49,119,976
Stockholders' equity, ending balance at Sep. 30, 2023	93,445	7,791	4,004	11,805			$ 1		$ 4		$ 5
Units, ending balance (in shares) at Sep. 30, 2023					84,789,200
Units, ending balance at Sep. 30, 2023					$ 81,640
Stockholders' equity, beginning balance (in shares) at Mar. 31, 2023							11,571,521		35,526,085		49,119,976
Stockholders' equity, beginning balance at Mar. 31, 2023	93,426	7,615	3,611	11,236			$ 1		$ 4		$ 5
Units, beginning balance (in shares) at Mar. 31, 2023					84,646,061
Units, beginning balance at Mar. 31, 2023					$ 82,190
Increase (Decrease) in Stockholders' Equity [Roll Forward]
Tax distributions to members	(3,660)				$ (3,660)
Conversion of convertible securities (in shares)					(54,600)		54,600		(54,600)
RSU vesting during period (in shares)							411,444
Class B shares issued upon vesting of LLC units (in shares)					112,115				112,115
Change in deferred tax asset and TRA liability related to redemption of LLC Units	6	6		6
Equity-based compensation	2,627	2,574		2,574	$ 53
Net income (loss)	1,235		148	148	1,087
Rebalancing of controlling and non-controlling interest	0	(2,313)		(2,313)	$ 2,313
Stockholders' equity, ending balance (in shares) at Jun. 30, 2023							12,037,565		35,583,600		49,119,976
Stockholders' equity, ending balance at Jun. 30, 2023	93,634	7,882	3,759	11,651			$ 1		$ 4		$ 5
Units, ending balance (in shares) at Jun. 30, 2023					84,703,576
Units, ending balance at Jun. 30, 2023					$ 81,983
Increase (Decrease) in Stockholders' Equity [Roll Forward]
Tax distributions to members	(4,733)				$ (4,733)
Conversion of convertible securities (in shares)					(19,865)		19,865		(19,865)
RSU vesting during period (in shares)							203,512
Class B shares issued upon vesting of LLC units (in shares)					105,489				105,489
Change in deferred tax asset and TRA liability related to redemption of LLC Units	(23)	(23)		(23)
Equity-based compensation	2,569	2,518		2,518	$ 51
Net income (loss)	1,998		245	245	1,753
Rebalancing of controlling and non-controlling interest		(2,586)		(2,586)	$ 2,586
Stockholders' equity, ending balance (in shares) at Sep. 30, 2023						12,260,942	12,260,942	35,669,224	35,669,224	49,119,976	49,119,976
Stockholders' equity, ending balance at Sep. 30, 2023	$ 93,445	$ 7,791	$ 4,004	$ 11,805			$ 1		$ 4		$ 5
Units, ending balance (in shares) at Sep. 30, 2023					84,789,200
Units, ending balance at Sep. 30, 2023					$ 81,640

UNAUDITED CONDENSED CONSOLIDATED BALANCE SHEETS - USD ($) $ in Thousands	Sep. 30, 2023	Dec. 31, 2022
Current assets:
Cash and cash equivalents	$ 147,131	$ 154,649
Restricted cash	209	205
Inventories, net	37,256	39,331
Prepaid expenses and other current assets	11,271	11,764
Total current assets	195,867	205,949
Property and equipment, net	22,402	16,554
Deferred tax assets	9,272	8,948
Operating lease right of use assets	35,459	27,812
Other assets	2,693	3,311
Total assets	265,693	262,574
Current liabilities:
Accounts payable	4,108	11,032
Accrued expenses and other current liabilities	35,073	37,833
Current portion of deferred revenue	23,051	18,505
Current portion of operating lease liabilities	4,866	3,873
Current portion of long-term debt	3,656	3,250
Total current liabilities	70,754	74,493
Long-term debt, net of debt issuance costs	56,749	59,462
Operating lease liabilities	37,066	28,537
Payable pursuant to the Tax Receivable Agreement	7,675	6,893
Other long-term liabilities	4	48
Total liabilities	172,248	169,433
Commitments and contingencies (Note 10)
Equity
Preferred stock, $0.0001 par value, 10,000,000 shares authorized, none issued and outstanding at September 30, 2023 and December 31, 2022, respectively	0	0
Additional paid-in capital	7,791	7,256
Retained earnings	4,004	3,663
Equity attributable to Brilliant Earth Group, Inc.	11,805	10,929
NCI attributable to Brilliant Earth, LLC	81,640	82,212
Total equity	93,445	93,141
Total liabilities and equity	265,693	262,574
Common Class A
Equity
Common stock, value, issued	1	1
Common Class B
Equity
Common stock, value, issued	4	4
Common Class C
Equity
Common stock, value, issued	5	5
Common Class D
Equity
Common stock, value, issued	$ 0	$ 0

Accrued Expenses and Other Current Liabilities - Accrued Expenses And Other Current Liabilities (Details) - USD ($) $ in Thousands	Sep. 30, 2023	Dec. 31, 2022	Sep. 30, 2022	Dec. 31, 2021
Payables and Accruals [Abstract]
Vendor expenses	$ 12,565	$ 14,769
Inventory received not billed	9,827	7,973
Payroll expenses	4,254	5,301
Sales and other tax payable	2,764	4,137
Provision for sales returns and allowances	1,541	2,332	$ 1,609	$ 2,338
Current portion of TRA	245	502
Other	3,877	2,819
Total accrued expenses and other current liabilities	$ 35,073	$ 37,833

Income Taxes and Tax Receivable Agreement - Narrative (Details) - USD ($) $ in Thousands	3 Months Ended		9 Months Ended
	Sep. 30, 2023	Sep. 30, 2022	Sep. 30, 2023	Sep. 30, 2022
Income Tax Disclosure [Abstract]
Effective income tax rate			4.09%
Changes in outside basis difference	$ 300		$ 300
Income tax expense	$ 95	$ 180	$ 119	$ 389
Tax benefit distributions to noncontrolling interest holders, percent	85.00%		85.00%
Deferred tax assets related to tax receivable agreement	$ 8,900		$ 8,900
Tax receivable agreement liability	7,900		7,900
Tax receivable agreement, recognition in additional-paid-in-capital	$ 1,000		$ 1,000

- Definition

Amount of current income tax expense (benefit) and deferred income tax expense (benefit) pertaining to continuing operations.

+ References + Details

Revenue

9 Months Ended

Sep. 30, 2023

Revenue from Contract with Customer [Abstract]

Revenue

REVENUE

Disaggregation of Revenue

The following table discloses total net sales by geography for the three and nine months ended September 30, 2023 and 2022 (in thousands):


	Three Months Ended September 30,				Nine Months Ended September 30,
	2023		2022		2023		2022
United States	$	108,413	$	104,176	$	305,882	$	300,174
International	5,741		7,229		16,154		20,078
Total net sales	$	114,154	$	111,405	$	322,036	$	320,252

Deferred Revenue

Transactions where payment has been received from customers, but control has not transferred, are recorded as customer deposits in deferred revenue and revenue recognition is deferred until delivery has occurred. Deferred revenue also includes payments on the Company's three-year extended service plan that customers have elected to purchase.

As of September 30, 2023, December 31, 2022, and December 31, 2021, total deferred revenue that includes our contract balances was $23.1 million, $18.6 million, and $19.0 million, respectively, of which less than $0.1 million, less than $0.1 million, and $0.2 million, respectively, were included within other long-term liabilities.

During the three months ended September 30, 2023 and 2022, the Company recognized $20.2 million and $21.4 million, respectively, that was deferred as of June 30, 2023 and June 30, 2022, respectively.

During the nine months ended September 30, 2023 and 2022, the Company recognized $18.0 million and $18.2 million of revenue, respectively, that was deferred as of December 31, 2022 and December 31, 2021, respectively.

Sales Returns and Allowances

A returns asset account and a refund liabilities account are maintained to record the effects of estimated product returns and sales returns allowance. Returns asset and refund liabilities are updated at

the end of each financial reporting period and the effect of such changes are accounted for in the period in which such changes occur.

The Company estimates anticipated product returns in the form of a refund liability based on historical return percentages and current period sales levels and accrues a related returns asset for goods expected to be returned in salable condition less any expected costs to recover such goods, including return shipping costs that the Company may incur.

As of September 30, 2023 and December 31, 2022, refund liabilities balances were $1.5 million and $2.3 million, respectively, and are included as a provision for sales returns and allowances within accrued expenses and other current liabilities in the unaudited condensed consolidated balance sheets. As of September 30, 2023 and December 31, 2022, returns asset balances were $0.6 million and $0.9 million, respectively, and are included within prepaid expenses and other current assets in the unaudited condensed consolidated balance sheets.

- Definition

The entire disclosure of revenue from contract with customer to transfer good or service and to transfer nonfinancial asset. Includes, but is not limited to, disaggregation of revenue, credit loss recognized from contract with customer, judgment and change in judgment related to contract with customer, and asset recognized from cost incurred to obtain or fulfill contract with customer. Excludes insurance and lease contracts.

+ References

Reference 1: http://www.xbrl.org/2003/role/disclosureRef
-Topic 606
-SubTopic 10
-Name Accounting Standards Codification
-Section 50
-Paragraph 9
-Publisher FASB
-URI https://asc.fasb.org//1943274/2147479806/606-10-50-9

Reference 2: http://www.xbrl.org/2003/role/disclosureRef
-Topic 606
-SubTopic 10
-Name Accounting Standards Codification
-Section 50
-Paragraph 10
-Publisher FASB
-URI https://asc.fasb.org//1943274/2147479806/606-10-50-10

Reference 3: http://www.xbrl.org/2003/role/disclosureRef
-Topic 606
-SubTopic 10
-Name Accounting Standards Codification
-Section 50
-Paragraph 15
-Publisher FASB
-URI https://asc.fasb.org//1943274/2147479806/606-10-50-15

Reference 4: http://www.xbrl.org/2003/role/disclosureRef
-Topic 606
-SubTopic 10
-Name Accounting Standards Codification
-Section 50
-Paragraph 12
-Subparagraph (a)
-Publisher FASB
-URI https://asc.fasb.org//1943274/2147479806/606-10-50-12

Reference 5: http://www.xbrl.org/2003/role/disclosureRef
-Topic 606
-SubTopic 10
-Name Accounting Standards Codification
-Section 50
-Paragraph 12
-Subparagraph (b)
-Publisher FASB
-URI https://asc.fasb.org//1943274/2147479806/606-10-50-12

Reference 6: http://www.xbrl.org/2003/role/disclosureRef
-Topic 606
-SubTopic 10
-Name Accounting Standards Codification
-Section 50
-Paragraph 12
-Subparagraph (c)
-Publisher FASB
-URI https://asc.fasb.org//1943274/2147479806/606-10-50-12

Reference 7: http://www.xbrl.org/2003/role/disclosureRef
-Topic 606
-SubTopic 10
-Name Accounting Standards Codification
-Section 50
-Paragraph 12
-Subparagraph (d)
-Publisher FASB
-URI https://asc.fasb.org//1943274/2147479806/606-10-50-12

Reference 8: http://www.xbrl.org/2003/role/disclosureRef
-Topic 606
-SubTopic 10
-Name Accounting Standards Codification
-Section 50
-Paragraph 12
-Subparagraph (e)
-Publisher FASB
-URI https://asc.fasb.org//1943274/2147479806/606-10-50-12

Reference 9: http://www.xbrl.org/2003/role/disclosureRef
-Topic 606
-SubTopic 10
-Name Accounting Standards Codification
-Section 50
-Paragraph 13
-Subparagraph (b)(2)
-Publisher FASB
-URI https://asc.fasb.org//1943274/2147479806/606-10-50-13

Reference 10: http://www.xbrl.org/2003/role/disclosureRef
-Name Accounting Standards Codification
-Topic 606
-Publisher FASB
-URI https://asc.fasb.org//606/tableOfContent

+ Details

Leases

9 Months Ended

Sep. 30, 2023

Leases [Abstract]

Leases

LEASESThe Company leases its executive offices, retail showrooms, office and operational locations under operating leases. The fixed, non-cancelable terms of our real estate leases are generally 5-10 years. Certain lease agreements include options to renew or terminate the lease, which are not reasonably certain to be exercised and therefore are not factored into the determination of lease payments. Most of the real estate leases require payment of real estate taxes, insurance and certain common area maintenance costs in addition to future minimum lease payments.

Total operating lease ROU assets and lease liabilities were as follows (in thousands):


Assets	Classification	As of September 30, 2023		As of September 30, 2022
Operating ROU assets at cost	Operating lease right of use assets	$	42,175	$	25,136
Accumulated amortization	Operating lease right of use assets	(6,716)		(2,272)
Net book value		$	35,459	$	22,864

Liabilities	Classification	As of September 30, 2023		As of September 30, 2022
Current:
Operating leases	Current portion of operating lease liabilities	$	4,866	$	3,321
Noncurrent:
Operating leases	Operating lease liabilities	37,066		23,166
Total lease liabilities		$	41,932	$	26,487

Total operating lease costs were as follows (in thousands):


	Classification	Three months ended September 30, 2023		Three months ended September 30, 2022		Nine months ended September 30, 2023		Nine months ended September 30, 2022
Operating lease costs	Selling, general and administrative expense	$	1,789	$	1,089	$	5,141	$	3,067
Variable lease costs	Selling, general and administrative expense	343		—		936		—
Total lease costs		$	2,132	$	1,089	$	6,077	$	3,067

The maturity analysis of the operating lease liabilities as of September 30, 2023 was as follows (in thousands):


	Amount
For the remainder of the year ending December 31, 2023	$	1,319
Years ending December 31,
2024	7,720
2025	7,769
2026	7,525
2027	6,147
2028	5,127
Thereafter	16,126
Total minimum lease payments	51,733
Less: imputed interest	(9,801)
Net present value of operating lease liabilities	41,932
Less: current portion	(4,866)
Long-term portion	$	37,066

The table summarizes the weighted-average remaining lease term and weighted-average discount rate on long-term leases as follows (in thousands):


	September 30, 2023			September 30, 2022
Weighted-average remaining lease term - operating leases	7.3 years			5.9 years
Weighted-average discount rate - operating leases	5.5		%	4.3		%

Supplemental cash flow information related to operating leases is as follows:
Cash paid for amounts included in the measurement of lease liabilities	$	2,927		$	3,393
ROU assets obtained in exchange for new operating lease liabilities	$	12,449		$	5,963

Revenue - Narrative (Details) - USD ($) $ in Thousands	3 Months Ended		9 Months Ended
Revenue - Narrative (Details) - USD ($) $ in Thousands	Sep. 30, 2023	Sep. 30, 2022	Sep. 30, 2023	Sep. 30, 2022	Dec. 31, 2022	Dec. 31, 2021
Revenue from Contract with Customer [Abstract]
Extended service plan period			3 years
Deferred revenue	$ 23,100		$ 23,100		$ 18,600	$ 19,000
Contract with customer, liability, noncurrent	100		100		100	200
Revenue recognized	20,200	$ 21,400	18,000	$ 18,200
Provision for sales returns and allowances	1,541	$ 1,609	1,541	$ 1,609	2,332	$ 2,338
Refund assets	$ 600		$ 600		$ 900

Debt - Debt Maturity (Details) - USD ($) $ in Thousands	Sep. 30, 2023	Dec. 31, 2022
Debt Instrument [Line Items]
Outstanding principal	$ 60,937	$ 63,375
Secured Debt \| Term Loan Agreement
Debt Instrument [Line Items]
For the remainder of the year ending December 31, 2023	813
2024	4,062
2025	5,688
2026	6,500
2027	43,874
Outstanding principal	$ 60,937

- Definition

Line items represent financial concepts included in a table. These concepts are used to disclose reportable information associated with domain members defined in one or many axes to the table.

+ References

+ Details

Insider Trading Arrangements	3 Months Ended
Insider Trading Arrangements	Sep. 30, 2023
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

Inventories, Net - Schedule of Inventories, Net (Details) - USD ($) $ in Thousands	Sep. 30, 2023	Dec. 31, 2022	Sep. 30, 2022	Dec. 31, 2021
Inventory [Line Items]
Allowance for inventory obsolescence	$ (356)	$ (307)	$ (279)	$ (260)
Total inventories, net	37,256	39,331
Loose diamonds
Inventory [Line Items]
Inventory, gross	8,986	11,894
Fine jewelry and other
Inventory [Line Items]
Inventory, gross	$ 28,626	$ 27,744

Description of Business and Summary of Significant Accounting Policies (Details)	Sep. 30, 2023
Brilliant Earth, LLC
Noncontrolling Interest [Line Items]
Noncontrolling interest, ownership percentage	87.40%

Inventories, Net - Narratives (Details) - USD ($) $ in Millions	Sep. 30, 2023	Dec. 31, 2022
Inventory Disclosure [Abstract]
Consigned inventory	$ 27.7	$ 27.6

UNAUDITED CONDENSED CONSOLIDATED BALANCE SHEETS (Parenthetical) - $ / shares	Sep. 30, 2023	Dec. 31, 2022
Preferred stock, par or stated value per share (in dollars per share)	$ 0.0001	$ 0.0001
Preferred stock, shares authorized (in shares)	10,000,000	10,000,000
Preferred stock, shares issued (in shares)	0	0
Preferred stock, shares outstanding (in shares)	0	0
Common Class A
Common stock, par or stated value per share (in dollars per share)	$ 0.0001	$ 0.0001
Common stock, shares authorized (in shares)	1,200,000,000	1,200,000,000
Common stock, shares issued (in shares)	12,260,942	11,246,694
Common stock, shares outstanding (in shares)	12,260,942	11,246,694
Common Class B
Common stock, par or stated value per share (in dollars per share)	$ 0.0001	$ 0.0001
Common stock, shares authorized (in shares)	150,000,000	150,000,000
Common stock, shares issued (in shares)	35,669,224	35,482,534
Common stock, shares outstanding (in shares)	35,669,224	35,482,534
Common Class C
Common stock, par or stated value per share (in dollars per share)	$ 0.0001	$ 0.0001
Common stock, shares authorized (in shares)	150,000,000	150,000,000
Common stock, shares issued (in shares)	49,119,976	49,119,976
Common stock, shares outstanding (in shares)	49,119,976	49,119,976
Common Class D
Common stock, par or stated value per share (in dollars per share)	$ 0.0001	$ 0.0001
Common stock, shares authorized (in shares)	150,000,000	150,000,000
Common stock, shares issued (in shares)	0	0
Common stock, shares outstanding (in shares)	0	0

Debt (Tables)

9 Months Ended

Sep. 30, 2023

Debt Disclosure [Abstract]

Schedule of Long-term Debt Instruments

The following table summarizes the net carrying amount of the Company's outstanding debt as of September 30, 2023 and December 31, 2022, net of debt issuance costs (in thousands):


	September 30, 2023						December 31, 2022
	Outstanding principal		Debt issuance costs		Net carrying amount		Outstanding principal		Debt issuance costs		Net carrying amount




Current portion	$	3,656	$	—	$	3,656	$	3,250	$	—	$	3,250
Long term	57,281		(532)		56,749		60,125		(663)		59,462
Total debt	$	60,937	$	(532)	$	60,405	$	63,375	$	(663)	$	62,712

Schedule of Maturities of Long-term Debt

As of September 30, 2023, the aggregate future principal payments under the SVB Term Loan Facility were as follows (in thousands):


	Principal
For the remainder of the year ending December 31, 2023	$	813
Years ending December 31,
2024	4,062
2025	5,688
2026	6,500
2027	43,874
Total aggregate future principal payments	$	60,937

- Definition

Tabular disclosure of long-debt instruments or arrangements, including identification, terms, features, collateral requirements and other information necessary to a fair presentation. These are debt arrangements that originally required repayment more than twelve months after issuance or greater than the normal operating cycle of the entity, if longer.

+ References

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+ Details

Accrued Expenses and Other Current Liabilities - Accrued Expenses and Other Current Liabilities is a Provision For Sales Returns (Details) - USD ($) $ in Thousands	9 Months Ended
	Sep. 30, 2023	Sep. 30, 2022
Contract with Customer, Refund Liability [Roll Forward]
Balance at beginning of period	$ 2,332	$ 2,338
Provision	16,136	18,801
Returns and allowances	(16,927)	(19,530)
Balance at end of period	$ 1,541	$ 1,609

Revenue (Tables)

9 Months Ended

Sep. 30, 2023

Revenue from Contract with Customer [Abstract]

Disaggregation of Revenue

The following table discloses total net sales by geography for the three and nine months ended September 30, 2023 and 2022 (in thousands):


	Three Months Ended September 30,				Nine Months Ended September 30,
	2023		2022		2023		2022
United States	$	108,413	$	104,176	$	305,882	$	300,174
International	5,741		7,229		16,154		20,078
Total net sales	$	114,154	$	111,405	$	322,036	$	320,252

Equity-Based Compensation - RSU Activity (Details) - RSUs	9 Months Ended
	Sep. 30, 2023 $ / shares shares
Number of RSUs
Unvested, beginning balance (in shares) \| shares	3,158,686
Grants in period (in shares) \| shares	2,420,081
Vested (in shares) \| shares	(867,897)
Forfeited (in shares) \| shares	(666,078)
Unvested, ending balance (in shares) \| shares	4,044,792
Weighted average grant date fair value
Unvested beginning balance (in dollars per share) \| $ / shares	$ 9.01
Granted (in dollars per share) \| $ / shares	4.42
Vested (in dollars per share) \| $ / shares	9.09
Forfeited (in dollars per share) \| $ / shares	7.98
Unvested ending balance (in dollars per share) \| $ / shares	$ 6.42

Equity-Based Compensation (Tables)

9 Months Ended

Sep. 30, 2023

Share-Based Payment Arrangement [Abstract]

Schedule of Nonvested Share Activity

The following table summarizes the activity related to the Company's restricted stock units ("RSUs") for the nine months ended September 30, 2023:


	Number of RSUs	Weighted average grant date fair value
Balance as of December 31, 2022, unvested	3,158,686	$	9.01
Granted	2,420,081	$	4.42
Vested	(867,897)	$	9.09
Forfeited	(666,078)	$	7.98
Balance as of September 30, 2023, unvested	4,044,792	$	6.42

Schedule of Stock Options Roll Forward

The following table summarizes the activity related to the outstanding and exercisable stock options for the nine months ended September 30, 2023:


	Number of options	Weighted average exercise price		Weighted average grant date fair value		Weighted average remaining contractual term (years)
Outstanding as of December 31, 2022	857,615	$	12.00	$	4.27	8.7

Forfeited	(88,128)	$	12.00	$	4.29	—
Outstanding as of September 30, 2023	769,487	$	12.00	$	4.27	8.0

Exercisable as of September 30, 2023	538,030	$	12.00	$	4.26	8.0
Unvested as of September 30, 2023	231,457	$	12.00	$	4.29	8.0
Vested and expected to vest as of September 30, 2023	769,487	$	12.00	$	4.27	8.0

Schedule of Activity Related to the Unvested LLC Units

The following table summarizes the activity related to the unvested restricted LLC Units for the nine months ended September 30, 2023:


	Number of restricted LLC Units	Weighted average grant date fair value
Balance, December 31, 2022, unvested	615,000	$	0.61

Vested	(333,041)	$	0.48
Forfeited	(19,950)	$	0.32
Balance, September 30, 2023, unvested	262,009	$	0.81

Income Taxes and Tax Receivable Agreement	9 Months Ended
Income Taxes and Tax Receivable Agreement	Sep. 30, 2023
Income Tax Disclosure [Abstract]
Income Taxes and Tax Receivable Agreement	INCOME TAXES AND TAX RECEIVABLE AGREEMENT Overview of Income Taxes Brilliant Earth Group, Inc. is taxed as a subchapter C corporation and is subject to federal and state income taxes. Brilliant Earth Group, Inc.'s sole material asset is its ownership interest in Brilliant Earth, LLC, which is a limited liability company that is taxed as a partnership for U.S. federal and certain state and local income tax purposes. Brilliant Earth, LLC's net taxable income or loss and related tax credits, if any, are passed through to its members on a pro-rata basis and included in the member's tax returns. The income tax burden on the earnings taxed to the non-controlling interest holders is not reported by the Company in its unaudited condensed consolidated financial statements under U.S. GAAP. The Company files U.S. federal and certain state income tax returns. The income tax returns of the Company are subject to examination by U.S. federal and state taxing authorities for various time periods, depending on those jurisdictions' rules, generally after the income tax returns are filed. Tax Provision and Deferred Tax Asset In calculating the provision for interim income taxes in accordance with ASC Topic 740, Income Taxes, an estimated annual effective tax rate is applied to year-to-date ordinary income. At the end of each interim period, Brilliant Earth Group, Inc. estimates the effective tax rate expected to be applicable for the full fiscal year. This differs from the method utilized at the end of an annual period. The Company's effective tax rate of 4.09% for the nine months ended September 30, 2023, differs from the U.S. federal statutory tax rate of 21% primarily due to income associated with the non-controlling interest, state tax expense and other permanent items. The Company recorded net increases in deferred tax assets of $0.3 million during the nine months ended September 30, 2023, with a corresponding increase to additional paid in capital, resulting from changes in the outside basis difference on Brilliant Earth's investment in LLC. The Company has determined it is more-likely-than-not that it will be able to realize this deferred tax asset in the future. The Company's income tax provision was $0.1 million for both the three and nine months ended September 30, 2023, respectively, and $0.2 million and $0.4 million for the three and nine months ended September 30, 2022, respectively. Tax Receivable Agreement As each of the Continuing Equity Owners elect to convert their LLC Interests into Class A common stock or Class D common stock, as applicable, Brilliant Earth Group, Inc. will succeed to their aggregate historical tax basis which will create a net tax benefit to the Company. These tax benefits are expected to be amortized over 15 years pursuant to Sections 743(b) and 197 of the Code. The Company will only recognize a deferred tax asset for financial reporting purposes when it is "more-likely-than-not" that the tax benefit will be realized. In addition, as part of the IPO, the Company entered into a tax receivable agreement (the "TRA") with the Continuing Equity Owners to pay 85% of the tax savings from the tax basis adjustment to them as such savings are realized. Amounts payable under the TRA are contingent upon, among other things, generation of sufficient future taxable income during the term of the TRA. The amounts to be recorded for both the deferred tax assets and the liability for our obligations under the TRA will be estimated at the time of any purchase or redemption as a reduction to shareholders' equity, and the effects of changes in any of our estimates after this date will be included in net income. Similarly, the effect of subsequent changes in the enacted tax rates will be included in net income. As of September 30, 2023, related to the TRA, the Company has recorded (i) a deferred tax asset in the amount of $8.9 million, (ii) a corresponding estimated liability with a balance of $7.9 million representing 85% of the projected tax benefits to the Continuing Equity Owners; and (iii) $1.0 million of additional paid-in capital.

- Definition

The entire disclosure for income taxes. Disclosures may include net deferred tax liability or asset recognized in an enterprise's statement of financial position, net change during the year in the total valuation allowance, approximate tax effect of each type of temporary difference and carryforward that gives rise to a significant portion of deferred tax liabilities and deferred tax assets, utilization of a tax carryback, and tax uncertainties information.

+ References

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+ Details

Earnings Per Share (Tables)

9 Months Ended

Sep. 30, 2023

Earnings Per Share [Abstract]

Schedule of Earnings Per Share, Basic and Diluted

Basic and diluted earnings per share of common stock for the three and nine months ended September 30, 2023 and 2022 have been computed as follows (in thousands, except share and per share amounts):


	Three Months Ended September 30,				Nine Months Ended September 30,
Numerator:	2023		2022		2023		2022
Net income attributable to Brilliant Earth Group, Inc., BASIC	$	245	$	646	$	341	$	1,426
Add: Net income impact from assumed redemption of all LLC Units to common stock	1,753		5,073		2,452		11,413
Less: Income tax expense on net income attributable to NCI	(454)		(1,350)		(634)		(2,953)
Net income attributable to Brilliant Earth Group, Inc., after adjustment for assumed conversion, DILUTED	$	1,544	$	4,369	$	2,159	$	9,886

Denominator:
Weighted average shares of common stock outstanding, BASIC	12,149,770		10,884,306		11,780,905		10,571,777
Dilutive effects of:
Vested LLC Units that are exchangeable for common stock	84,727,903		84,478,855		84,661,708		84,579,316
Unvested LLC Units that are exchangeable for common stock	265,750		919,067		380,006		1,154,306
RSUs	51,497		292,234		95,846		183,490
Weighted average shares of common stock outstanding, DILUTED	97,194,920		96,574,462		96,918,465		96,488,889

BASIC earnings per share	$	0.02	$	0.06	$	0.03	$	0.13
DILUTED earnings per share	$	0.02	$	0.05	$	0.02	$	0.10

Schedule of Antidilutive Securities Excluded from Computation of Earnings Per Share


	Three Months Ended September 30,		Nine Months Ended September 30,
	2023	2022	2023	2022
RSUs	3,226,891	2,250,505	3,075,461	2,039,301
Stock options	788,020	955,961	806,339	1,182,592

Equity-Based Compensation - Narrative (Details) - USD ($) $ in Millions	3 Months Ended		9 Months Ended
	Sep. 30, 2023	Sep. 30, 2022	Sep. 30, 2023	Sep. 30, 2022
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Option, cost not yet recognized	$ 1.0		$ 1.0
RSUs
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Share-based compensation expense	2.3	$ 2.0	6.7	$ 5.2
Unamortized compensation cost	23.4		$ 23.4
Cost not yet recognized, period for recognition			2 years 8 months 12 days
Stock options
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Share-based compensation expense	0.2	0.2	$ 0.6	1.2
Cost not yet recognized, period for recognition			1 year 6 months
LLC Units
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Unamortized compensation cost	0.2		$ 0.2
Cost not yet recognized, period for recognition			1 year 4 months 24 days
LLC Units \| Selling, General and Administrative Expenses
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Share-based compensation expense	$ 0.1	$ 0.1	$ 0.2	$ 0.2

- Definition

Line items represent financial concepts included in a table. These concepts are used to disclose reportable information associated with domain members defined in one or many axes to the table.

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Reference 15: http://www.xbrl.org/2003/role/disclosureRef
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Reference 16: http://www.xbrl.org/2003/role/disclosureRef
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Reference 17: http://www.xbrl.org/2003/role/disclosureRef
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Reference 18: http://www.xbrl.org/2003/role/disclosureRef
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Reference 19: http://www.xbrl.org/2003/role/disclosureRef
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Reference 20: http://www.xbrl.org/2003/role/disclosureRef
-Topic 718
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Reference 21: http://www.xbrl.org/2003/role/disclosureRef
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Reference 23: http://www.xbrl.org/2003/role/disclosureRef
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Reference 24: http://www.xbrl.org/2003/role/disclosureRef
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Reference 25: http://www.xbrl.org/2003/role/disclosureRef
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Reference 26: http://www.xbrl.org/2003/role/disclosureRef
-Topic 718
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-Name Accounting Standards Codification
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-Paragraph 2
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Reference 27: http://www.xbrl.org/2003/role/disclosureRef
-Topic 718
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-Paragraph 2
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Reference 28: http://www.xbrl.org/2003/role/disclosureRef
-Topic 718
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-URI https://asc.fasb.org//1943274/2147480429/718-10-50-2

+ Details

Inventories, Net

9 Months Ended

Sep. 30, 2023

Inventory Disclosure [Abstract]

Inventories, Net

INVENTORIES, NET

Inventories, net consist of the following (in thousands):


	September 30,		December 31,
	2023		2022
Loose diamonds	$	8,986	$	11,894
Fine jewelry and other	28,626		27,744
Allowance for inventory obsolescence	(356)		(307)
Total inventories, net	$	37,256	$	39,331

The allowance for inventory obsolescence consists of the following (in thousands):


	September 30,		September 30,
	2023		2022
Balance at beginning of period	$	(307)	$	(260)
Change in allowance for inventory obsolescence	(49)		(19)
Balance at end of period	$	(356)	$	(279)

As of September 30, 2023 and December 31, 2022, the Company had $27.7 million and $27.6 million, respectively, in consigned inventory held on behalf of suppliers which is not recorded in the unaudited condensed consolidated balance sheets.

Leases - Future Minimum Lease Payments Under Long-term Non-cancelable Operating Leases (Details) - USD ($) $ in Thousands	Sep. 30, 2023	Dec. 31, 2022	Sep. 30, 2022
Leases [Abstract]
For the remainder of the year ending December 31, 2023	$ 1,319
2024	7,720
2025	7,769
2026	7,525
2027	6,147
2028	5,127
Thereafter	16,126
Total minimum lease payments	51,733
Less: imputed interest	(9,801)
Net present value of operating lease liabilities	41,932		$ 26,487
Less: current portion	(4,866)	$ (3,873)	(3,321)
Long-term portion	$ 37,066	$ 28,537	$ 23,166

Cover - shares	9 Months Ended
Cover - shares	Sep. 30, 2023	Nov. 06, 2023
Document Information [Line Items]
Document Type	10-Q
Document Quarterly Report	true
Document Period End Date	Sep. 30, 2023
Document Transition Report	false
Entity File Number	001-40836
Entity Registrant Name	Brilliant Earth Group, Inc.
Entity Incorporation, State or Country Code	DE
Entity Tax Identification Number	87-1015499
Entity Address, Address Line One	300 Grant Avenue
Entity Address, Address Line Two	Third Floor
Entity Address, City or Town	San Francisco
Entity Address, State or Province	CA
Entity Address, Postal Zip Code	94108
City Area Code	800
Local Phone Number	691-0952
Title of 12(b) Security	Class A common stock, $0.0001 par value per share
Trading Symbol	BRLT
Security Exchange Name	NASDAQ
Entity Current Reporting Status	Yes
Entity Interactive Data Current	Yes
Entity Filer Category	Non-accelerated Filer
Entity Small Business	true
Entity Emerging Growth Company	true
Entity Ex Transition Period	false
Entity Shell Company	false
Entity Central Index Key	0001866757
Current Fiscal Year End Date	--12-31
Document Fiscal Year Focus	2023
Document Fiscal Period Focus	Q3
Amendment Flag	false
Common Class A
Document Information [Line Items]
Entity Common Stock, Shares Outstanding		12,269,690
Common Class B
Document Information [Line Items]
Entity Common Stock, Shares Outstanding		35,697,266
Common Class C
Document Information [Line Items]
Entity Common Stock, Shares Outstanding		49,119,976

Revenue - Schedule of Disaggregation of Revenue (Details) - USD ($) $ in Thousands	3 Months Ended		9 Months Ended
	Sep. 30, 2023	Sep. 30, 2022	Sep. 30, 2023	Sep. 30, 2022
Disaggregation of Revenue [Line Items]
Net sales	$ 114,154	$ 111,405	$ 322,036	$ 320,252
United States
Disaggregation of Revenue [Line Items]
Net sales	108,413	104,176	305,882	300,174
International
Disaggregation of Revenue [Line Items]
Net sales	$ 5,741	$ 7,229	$ 16,154	$ 20,078

- Definition

Line items represent financial concepts included in a table. These concepts are used to disclose reportable information associated with domain members defined in one or many axes to the table.

+ References + Details

- Definition

Amount, excluding tax collected from customer, of revenue from satisfaction of performance obligation by transferring promised good or service to customer. Tax collected from customer is tax assessed by governmental authority that is both imposed on and concurrent with specific revenue-producing transaction, including, but not limited to, sales, use, value added and excise.

+ References

Reference 1: http://www.xbrl.org/2003/role/disclosureRef
-Topic 924
-SubTopic 10
-Name Accounting Standards Codification
-Section S99
-Paragraph 1
-Subparagraph (SAB Topic 11.L)
-Publisher FASB
-URI https://asc.fasb.org//1943274/2147479941/924-10-S99-1

Reference 2: http://www.xbrl.org/2003/role/disclosureRef
-Topic 606
-SubTopic 10
-Name Accounting Standards Codification
-Section 50
-Paragraph 5
-Publisher FASB
-URI https://asc.fasb.org//1943274/2147479806/606-10-50-5

Reference 3: http://www.xbrl.org/2003/role/disclosureRef
-Topic 280
-SubTopic 10
-Name Accounting Standards Codification
-Section 50
-Paragraph 30
-Subparagraph (a)
-Publisher FASB
-URI https://asc.fasb.org//1943274/2147482810/280-10-50-30

Reference 4: http://www.xbrl.org/2003/role/disclosureRef
-Topic 280
-SubTopic 10
-Name Accounting Standards Codification
-Section 50
-Paragraph 42
-Publisher FASB
-URI https://asc.fasb.org//1943274/2147482810/280-10-50-42

Reference 5: http://www.xbrl.org/2003/role/disclosureRef
-Topic 280
-SubTopic 10
-Name Accounting Standards Codification
-Section 50
-Paragraph 22
-Subparagraph (b)
-Publisher FASB
-URI https://asc.fasb.org//1943274/2147482810/280-10-50-22

Reference 6: http://www.xbrl.org/2003/role/disclosureRef
-Topic 280
-SubTopic 10
-Name Accounting Standards Codification
-Section 50
-Paragraph 32
-Subparagraph (b)
-Publisher FASB
-URI https://asc.fasb.org//1943274/2147482810/280-10-50-32

Reference 7: http://www.xbrl.org/2003/role/disclosureRef
-Topic 280
-SubTopic 10
-Name Accounting Standards Codification
-Section 50
-Paragraph 40
-Publisher FASB
-URI https://asc.fasb.org//1943274/2147482810/280-10-50-40

Reference 8: http://www.xbrl.org/2003/role/disclosureRef
-Topic 280
-SubTopic 10
-Name Accounting Standards Codification
-Section 50
-Paragraph 22
-Subparagraph (a)
-Publisher FASB
-URI https://asc.fasb.org//1943274/2147482810/280-10-50-22

Reference 9: http://www.xbrl.org/2003/role/disclosureRef
-Topic 280
-SubTopic 10
-Name Accounting Standards Codification
-Section 50
-Paragraph 32
-Subparagraph (a)
-Publisher FASB
-URI https://asc.fasb.org//1943274/2147482810/280-10-50-32

Reference 10: http://www.xbrl.org/2003/role/disclosureRef
-Topic 280
-SubTopic 10
-Name Accounting Standards Codification
-Section 50
-Paragraph 41
-Subparagraph (a)
-Publisher FASB
-URI https://asc.fasb.org//1943274/2147482810/280-10-50-41

Reference 11: http://www.xbrl.org/2003/role/disclosureRef
-Topic 606
-SubTopic 10
-Name Accounting Standards Codification
-Section 50
-Paragraph 4
-Subparagraph (a)
-Publisher FASB
-URI https://asc.fasb.org//1943274/2147479806/606-10-50-4

+ Details

Leases - Weighted Average Remaining Lease Term and Weighted Average Discount Rate (Details) - USD ($) $ in Thousands	9 Months Ended
	Sep. 30, 2023	Sep. 30, 2022
Leases [Abstract]
Weighted-average remaining lease term - operating leases	7 years 3 months 18 days	5 years 10 months 24 days
Weighted-average discount rate - operating leases	5.50%	4.30%
Cash paid for amounts included in the measurement of lease liabilities	$ 2,927	$ 3,393
Right-of-use assets obtained in exchange for new operating lease liabilities	$ 12,449	$ 5,963

Description of Business and Summary of Significant Accounting Policies (Policies)	9 Months Ended
	Sep. 30, 2023
Accounting Policies [Abstract]
Basis of Presentation	The unaudited condensed consolidated financial statements have been prepared in accordance with U.S. GAAP and the requirements of the Securities and Exchange Commission (the "SEC") for interim reporting. As permitted under those rules, certain footnotes or other financial information that are normally required by U.S. GAAP can be condensed or omitted. These interim results are not necessarily indicative of the results to be expected for the fiscal year ending December 31, 2023, or for any other interim period or for any other future year. The condensed consolidated balance sheet as of December 31, 2022 has been derived from the audited consolidated financial statements of the Company, which are included in the Company's Annual Report on Form 10-K for the year ended December 31, 2022 (the "2022 Form 10-K"). In the opinion of management, the unaudited condensed consolidated financial statements reflect all adjustments consisting only of normal recurring adjustments necessary to state fairly the financial position, results of operations and cash flows for the periods presented in conformity with U.S. GAAP applicable to interim periods. These unaudited condensed consolidated financial statements should be read in conjunction with the audited consolidated financial statements and the related notes thereto as of and for the year ended December 31, 2022, as disclosed in the 2022 Form 10-K.
Principles of Consolidation and Non-Controlling Interest	The unaudited condensed consolidated financial statements include the accounts of the Company and its subsidiary, Brilliant Earth, LLC, which it controls due to ownership of the voting interest or pursuant to variable interest entity ("VIE") accounting guidance. All intercompany balances and transactions have been eliminated in consolidation. The non-controlling interest on the unaudited condensed consolidated statements of operations represents the portion of earnings or loss attributable to the economic interest in Brilliant Earth, LLC held by the Continuing Equity Owners. The non-controlling interest on the unaudited condensed consolidated balance sheets represents the portion of net assets of the Company attributable to the Continuing Equity Owners, based on the portion of the LLC Interests owned by such unit holders.
Use of Estimates	The preparation of financial statements in conformity with U.S. GAAP requires management to make estimates and assumptions that affect the reported amounts of assets and liabilities, the disclosure of contingent assets and liabilities at the date of the financial statements and the reported amounts of revenues and expenses during the reporting period. Estimates are based on historical experience and on various other assumptions that are believed to be reasonable under the circumstances. Some of the more significant estimates include inventory valuation, allowance for sales returns, estimates of current and deferred income taxes, payable pursuant to the tax receivable agreement, useful lives and depreciation of long-lived assets, and fair value of equity-based compensation. Actual results could differ materially from those estimates. On an ongoing basis, the Company reviews its estimates to ensure that they appropriately reflect changes in its business or new information available.
Fair Value Measurements	Fair value is the price that would be received to sell an asset or paid to transfer a liability in an orderly transaction between market participants at the measurement date. U.S. GAAP establishes a fair value hierarchy which requires an entity to maximize the use of observable inputs and minimize the use of unobservable inputs when measuring fair value. U.S. GAAP prescribes three levels of inputs that may be used to measure fair value: Level 1 Valuation based on quoted prices (unadjusted) observed in active markets for identical assets or liabilities. Level 2 Valuation techniques based on inputs that are quoted prices of similar instruments in active markets; quoted prices for identical or similar instruments in markets that are not in active markets; inputs other than quoted prices used in a valuation model that are observable for that instrument; and inputs that are derived from, or corroborated by, observable market data by correlation or other means. Level 3 Valuation techniques with significant unobservable market inputs. The Company is required to disclose its estimate of the fair value of material financial instruments, including those recorded as assets or liabilities in its financial statements, in accordance with U.S. GAAP. At September 30, 2023 and December 31, 2022, there were no financial instruments (assets or liabilities) measured at fair value on a recurring basis. The carrying amounts of cash and cash equivalents, restricted cash, accounts payable and accrued expenses and other current liabilities approximate fair value due to their short-term maturities and were classified as Level 1. The carrying value of long-term debt, net of debt issuance costs, also approximates its fair value, which has been estimated by management based on the consideration of applicable interest rates (including certain instruments at variable or floating rates) for similar types of borrowing arrangements and were classified as Level 2.
Marketing Expenses	Marketing, advertising and promotional costs are generally expensed as incurred, except for certain production costs that are expensed the first time the advertising takes place.
Recent Accounting Pronouncements	The Company has considered all recent accounting pronouncements issued, but not yet effective, and does not expect any to have a material effect on the Company’s condensed consolidated financial statements.

Accrued Expenses and Other Current Liabilities (Tables)

9 Months Ended

Sep. 30, 2023

Payables and Accruals [Abstract]

Schedule of Accrued Expenses

Accrued expenses and other current liabilities consist of the following (in thousands):


	September 30,		December 31,
	2023		2022
Vendor expenses	$	12,565	$	14,769
Inventory received not billed	9,827		7,973
Payroll expenses	4,254		5,301
Sales and other tax payable	2,764		4,137
Provision for sales returns and allowances	1,541		2,332
Current portion of TRA	245		502
Other	3,877		2,819
Total accrued expenses and other current liabilities	$	35,073	$	37,833

Schedule of Accrued Expenses And Other Current Liabilities Provision For Sales Returns

Activity for the nine months ended September 30, 2023 and 2022 was as follows (in thousands):


	September 30,		September 30,
	2023		2022
Balance at beginning of period	$	2,332	$	2,338
Provision	16,136		18,801
Returns and allowances	(16,927)		(19,530)
Balance at end of period	$	1,541	$	1,609

Debt - Narrative (Details) - USD ($)			3 Months Ended		9 Months Ended
Debt - Narrative (Details) - USD ($)	May 24, 2022	Sep. 30, 2019	Sep. 30, 2023	Sep. 30, 2022	Sep. 30, 2023	Sep. 30, 2022
Debt Instrument [Line Items]
Debt instrument, final prepayment fee, percent		4.50%
Early repayment of senior debt					$ 0	$ 58,158,000
Loss on extinguishment of debt			$ 0	$ 0	0	(617,000)
Quarterly payment percent, period one	1.25%
Quarterly payment percent, period two	1.875%
Quarterly payment percent, period three	2.50%
Accumulated amortization, debt issuance costs			100,000		100,000
Accumulated amortization, debt issuance costs, noncurrent			200,000		200,000
Amortization of debt issuance costs			100,000	$ 100,000	202,000	$ 522,000
Class P Warrants
Debt Instrument [Line Items]
Number of securities called by warrants (in shares)		333,333
Warrant liability, fair value disclosure		$ 100,000
Secured Debt
Debt Instrument [Line Items]
Debt instrument, face amount	$ 65,000,000
Fixed charge coverage ratio	1.25
Consolidated rotal leverage ratio	4
Consolidated borrower leverage ratio	3
Debt issuance costs, noncurrent, net			500,000		500,000
Secured Debt \| Maximum
Debt Instrument [Line Items]
Commitment fee percentage	0.35%
Secured Debt \| Minimum
Debt Instrument [Line Items]
Commitment fee percentage	0.25%
Secured Debt \| Secured Overnight Financing Rate (SOFR) Overnight Index Swap Rate
Debt Instrument [Line Items]
Annual adjustment percent	0.125%
Secured Debt \| Secured Overnight Financing Rate (SOFR) Overnight Index Swap Rate \| Maximum
Debt Instrument [Line Items]
Basis spread on variable rate	2.75%
Secured Debt \| Secured Overnight Financing Rate (SOFR) Overnight Index Swap Rate \| Minimum
Debt Instrument [Line Items]
Basis spread on variable rate	2.25%
Secured Debt \| Alternative Base Rate
Debt Instrument [Line Items]
Basis spread on variable rate	0.00%
Secured Debt \| Alternative Base Rate \| Maximum
Debt Instrument [Line Items]
Basis spread on variable rate	1.75%
Secured Debt \| Alternative Base Rate \| Minimum
Debt Instrument [Line Items]
Basis spread on variable rate	1.25%
Line of Credit
Debt Instrument [Line Items]
Maximum borrowing capacity	$ 40,000,000
Debt issuance costs, noncurrent, net			$ 300,000		$ 300,000
Runway Term Loan Agreement \| Secured Debt
Debt Instrument [Line Items]
Debt instrument, face amount		$ 65,000,000
Debt instrument, final prepayment fee, percent	1.00%
Early repayment of senior debt	$ 58,200,000
Loss on extinguishment of debt	$ 600,000
Runway Term Loan Agreement \| Secured Debt \| London Interbank Offered Rate
Debt Instrument [Line Items]
Variable rate floor		0.50%
Basis spread on variable rate		7.75%
Term Loan Agreement \| Secured Debt
Debt Instrument [Line Items]
Debt instrument, final prepayment fee		$ 200,000
Interest rate during period			8.49%	4.74%	8.14%	7.58%
Interest expense, debt			$ 1,300,000	$ 700,000	$ 3,600,000	$ 3,200,000
Term Loan Agreement \| Secured Debt \| Maximum
Debt Instrument [Line Items]
Prepayment fee, percent		0.0003%
Term Loan Agreement \| Secured Debt \| Minimum
Debt Instrument [Line Items]
Prepayment fee, percent		0.00%

UNAUDITED CONDENSED CONSOLIDATED STATEMENTS OF OPERATIONS - USD ($) $ in Thousands	3 Months Ended		9 Months Ended
	Sep. 30, 2023	Sep. 30, 2022	Sep. 30, 2023	Sep. 30, 2022
Income Statement [Abstract]
Net sales	$ 114,154	$ 111,405	$ 322,036	$ 320,252
Cost of sales	47,327	50,487	138,044	151,397
Gross profit	66,827	60,918	183,992	168,855
Operating expenses:
Selling, general and administrative	64,813	54,615	180,708	151,576
Income from operations	2,014	6,303	3,284	17,279
Interest expense	(1,322)	(778)	(3,808)	(3,700)
Other income, net	1,401	374	3,436	266
Loss on extinguishment of debt	0	0	0	(617)
Income before tax	2,093	5,899	2,912	13,228
Income tax expense	(95)	(180)	(119)	(389)
Net income	1,998	5,719	2,793	12,839
Net income allocable to non-controlling interest	1,753	5,073	2,452	11,413
Net income allocable to Brilliant Earth Group, Inc.	$ 245	$ 646	$ 341	$ 1,426
Earnings per share:
Basic (in dollars per share)	$ 0.02	$ 0.06	$ 0.03	$ 0.13
Diluted (in dollars per share)	$ 0.02	$ 0.05	$ 0.02	$ 0.10
Weighted average shares of common stock outstanding:
Basic (in shares)	12,149,770	10,884,306	11,780,905	10,571,777
Diluted (in shares)	97,194,920	96,574,462	96,918,465	96,488,889