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BRC BRCC (Derecognition) Recognition of right-of-use operating lease assets

(Derecognition) Recognition of right-of-use operating lease assets at other companies

Pagaya Technologies logo
Pagaya TechnologiesPGY
-$28.25K+99.4%
Boyd Gaming logo
Boyd GamingBYD
$0-100%
Highwoods Properties logo
Highwoods PropertiesHIW
$0-100%
FRA
Franklin Financial Services CorporationFRAF
$692K+428%
Mid Penn Bancorp logo
Mid Penn BancorpMPB
$81K-96.5%
Acacia Research logo
Acacia ResearchACTG
-$152K

Other financials

Income statement

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Revenue$109.2M+21.4%
Gross profit$36.1M+11.1%
Operating income$1.3M+124%
Net income-$15.0K+99.5%
EPS (diluted)$0.00+100%

Balance sheet

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Cash & equivalents$10.0M+156%
Total debt$61.3M-38.5%
Total equity$46.8M+319%
Total assets$217.0M-2.6%

Cash flow

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Operating cash flow$6.8M+263%
CapEx$630.0K-46.3%
Free cash flow$6.1M+215%

Valuation

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Market cap$141.57M+44.4%
Enterprise value$192.9M-1.9%
P/S0.3×+0.1×

Profitability

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Gross margin33.9%-5.6pp
Operating margin-4.3%
Net margin-2.2%+0.9pp
FCF margin-2.3%

Returns & leverage

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Return on equity-31.2%-8.4pp
Debt / equity1.3×-7.6×
Current ratio1.4×+0.1×

Where this comes from

Reported directly by BRC in its filing.

Tagged under the XBRL concept brcc:RecognitionDerecogonitionOfOperatingLeaseRightOfUseAssets.

The official record: BRC’s 10-K, filed March 2, 2026, on SEC EDGAR. View the filing →

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Questions, answered.

What is BRC's (derecognition) recognition of right-of-use operating lease assets?
BRC (BRCC) reported (derecognition) recognition of right-of-use operating lease assets of -$479.25K in Q4 2025.
How has BRC's (derecognition) recognition of right-of-use operating lease assets changed year-over-year?
BRC's (derecognition) recognition of right-of-use operating lease assets increased by 76.2% year-over-year, from -$2.01M to -$479.25K.
What is the long-term trend for BRC's (derecognition) recognition of right-of-use operating lease assets?
Over 2 years (2023 to 2025), BRC's (derecognition) recognition of right-of-use operating lease assets has grown at a -67.9% compound annual growth rate (CAGR), from $18.55M to -$1.92M.
What does (derecognition) recognition of right-of-use operating lease assets mean?
This metric represents the non-cash adjustments to the carrying value of right-of-use assets associated with operating leases. It reflects changes in lease terms, impairments, or the initial recognition of lease assets under accounting standards. It is essential for reconciling the balance sheet impact of long-term lease commitments.