Summary of Significant Accounting Policies (Tables)

9 Months Ended

Sep. 30, 2025

The following table disaggregates revenue by sales channel (dollars in thousands, unaudited):


	Three Months Ended September 30,				Nine Months Ended September 30,
	2025		2024		2025		2024
Wholesale	$	67,032	$	63,655	$	185,139	$	177,844
DTC	27,842		29,044		83,203		91,628
Outpost	5,838		5,505		17,182		16,141
Total net sales	$	100,712	$	98,204	$	285,524	$	285,613

Estimated useful lives are as follows:


			Estimated Useful Lives
Land			—
Building and Leasehold improvements			5 - 39 years
Computer equipment and software			3 years
Machinery and equipment			5 - 15 years
Vehicles			5 years

Property, plant and equipment, net consists of the following (dollars in thousands):


	September 30,		December 31,
	2025		2024
	(unaudited)		(audited)

Building and leasehold improvements	$	24,131	$	27,429
Machinery and equipment	19,621		19,946
Computer equipment and software	19,210		17,814
Furniture and fixtures	2,891		2,949
Land	110		1,547
Vehicles	551		762
Construction in progress	10,848		10,925
Property, plant, and equipment, gross	77,362		81,372
Less: accumulated depreciation and amortization	(30,780)		(22,168)
Total property, plant and equipment, net	$	46,582	$	59,204

BRC Inc. 10-Q