Whole Earth Brands, Inc. Quarterly report pursuant to Section 13 or 15(d)

Quarterly report pursuant to Section 13 or 15(d)

BUSINESS COMBINATIONS - Narrative (Details)

BUSINESS COMBINATIONS - Narrative (Details) - USD ($) $ in Thousands				3 Months Ended		6 Months Ended			9 Months Ended
	Feb. 05, 2021	Nov. 10, 2020	Jun. 25, 2020	Sep. 30, 2021	Sep. 30, 2020	Sep. 30, 2021	Jun. 30, 2021	Jun. 25, 2020	Sep. 30, 2021	Mar. 31, 2021	Dec. 31, 2020
Business Acquisition [Line Items]
Base cash consideration					$ 376,674			$ 0	$ 190,231
Additional earn-out amounts				$ 53,631		$ 53,631			53,631		$ 0
Merisant and Mafco Worldwide
Business Acquisition [Line Items]
Goodwill deductible for income tax purposes			$ 2,500					2,500
Goodwill deductible for income tax purposes, period (in years)			15 years
Increase (decrease) in deferred tax liabilities							$ 1,500
Increase (decrease) in other liabilities							700
Increase (decrease) in goodwill							$ 2,200
Base cash consideration			$ 387,500
Increase (decrease) in purchase price			(764)
Merisant and Mafco Worldwide \| Restatement adjustment
Business Acquisition [Line Items]
Transaction costs										$ 1,100
Merisant and Mafco Worldwide \| Act II Global Acquisition Corp
Business Acquisition [Line Items]
Transaction costs			$ 18,100					$ 18,100
Swerve
Business Acquisition [Line Items]
Goodwill deductible for income tax purposes, period (in years)		15 years
Closing adjustment period		1 year
Transaction costs				300		300			300
Base cash consideration		$ 80,000
Increase (decrease) in purchase price		$ (968)
Wholesome
Business Acquisition [Line Items]
Goodwill deductible for income tax purposes	$ 4,700
Goodwill deductible for income tax purposes, period (in years)	9 years
Closing adjustment period	1 year
Increase (decrease) in deferred tax liabilities						(300)
Increase (decrease) in goodwill						1,900
Base cash consideration	$ 180,000
Additional earn-out amounts	55,000
EBITDA Threshold	30,000
Earn-out amounts payable in common stock	27,500
Transaction-related costs				100					4,700
Increase (decrease) in purchase price	$ 13,863					3,600
Increase (decrease) in inventory						(200)
Increase (decrease) in prepaid expenses and other current assets						500
Increase (decrease) in property, plant and equipment						400
Increase (decrease) in intangible assets						(1,900)
Increase (decrease) in other assets						(100)
Increase (decrease) in accrued expenses and other current liabilities						$ (2,700)
Product revenue, net				53,100					125,300
Operating income				$ 7,500					$ 12,600