Whole Earth Brands, Inc. Annual report pursuant to Section 13 and 15(d)

Annual report pursuant to Section 13 and 15(d)

BUSINESS COMBINATION - Narrative (Details)

BUSINESS COMBINATION - Narrative (Details) - USD ($)						6 Months Ended			11 Months Ended	12 Months Ended
BUSINESS COMBINATION - Narrative (Details) - USD ($)	Feb. 23, 2022	Feb. 05, 2021	Nov. 10, 2020	Jun. 26, 2020	Jun. 25, 2020	Jun. 30, 2021	Dec. 31, 2020	Jun. 25, 2020	Dec. 31, 2021	Dec. 31, 2021	Dec. 31, 2019	Mar. 31, 2021
Business Acquisition [Line Items]
Increase (decrease) in goodwill				$ 9,032,000						$ 2,301,000
Base cash consideration							$ 456,508,000	$ 0		190,231,000	$ 0
Remaining borrowing capacity			$ 47,900,000
Contingent consideration payable							0		$ 54,113,000	54,113,000
Revolving Credit Facility
Business Acquisition [Line Items]
Maximum outstanding borrowings			$ 50,000,000				50,000,000
Merisant and Mafco Worldwide
Business Acquisition [Line Items]
Goodwill deductible for income tax purposes					$ 2,500,000			2,500,000
Goodwill deductible for income tax purposes, period (in years)					15 years
Closing adjustment period					1 year
Increase (decrease) in deferred tax liabilities						$ 1,500,000
Increase (decrease) in other liabilities						700,000
Increase (decrease) in goodwill						$ 2,200,000
Base cash consideration					$ 387,500,000
Closing adjustment					(764,000)
Merisant and Mafco Worldwide \| Restatement adjustment
Business Acquisition [Line Items]
Transaction costs												$ 1,100,000
Merisant and Mafco Worldwide \| Act II Global Acquisition Corp
Business Acquisition [Line Items]
Transaction costs					$ 18,100,000			$ 18,100,000
Swerve
Business Acquisition [Line Items]
Goodwill deductible for income tax purposes, period (in years)			15 years
Closing adjustment period			1 year
Transaction costs							$ 3,200,000		300,000	300,000
Base cash consideration			$ 80,000,000
Closing adjustment			$ (968,000)
Wholesome
Business Acquisition [Line Items]
Goodwill deductible for income tax purposes		$ 4,700,000
Goodwill deductible for income tax purposes, period (in years)		9 years
Closing adjustment period		1 year
Increase (decrease) in deferred tax liabilities									(2,800,000)
Increase (decrease) in goodwill									1,000,000
Transaction costs									4,700,000	4,700,000
Base cash consideration		$ 180,000,000
Remaining borrowing capacity		52,395,000
Contingent consideration payable		55,000,000
EBITDA Threshold		30,000,000
Earn-out amounts payable in common stock		$ 27,500,000
Weighted average trading price period		20 days
Closing adjustment		$ 13,863,000							3,600,000
Increase (decrease) in inventory									(1,800,000)
Increase (decrease) in prepaid expenses and other current assets									500,000
Increase (decrease) in property, plant and equipment									400,000
Increase (decrease) in intangible assets									(1,900,000)
Increase (decrease) in other assets									(100,000)
Increase (decrease) in accrued expenses and other current liabilities									$ (2,700,000)
Product revenue, net										179,600,000
Operating income										$ 20,600,000
Wholesome \| Subsequent Event
Business Acquisition [Line Items]
Shares issued (in shares)	2,659,574
Payments of contingent consideration	$ 30,000,000
Gain on settlement of contingent consideration liability	$ 1,000,000