INCOME TAXES (Tables)

12 Months Ended

Dec. 31, 2022

Income Tax Disclosure [Abstract]

Schedule of Income before Income Tax, Domestic and Foreign

(Loss) income before tax was as follows:

	Years ended December 31,
	2022		2021
United States	$	(235,215)	$	(9,262)
Foreign	(56,643)		3,541
Loss before tax	$	(291,858)	$	(5,721)

Schedule of Components of Income Tax Expense (Benefit)

Significant components of income tax (benefit) expense consist of the following:

	Years ended December 31,
	2022		2021
Current:
Federal	$	—	$	—
State	100		72
Foreign	2,767		1,787
Total current expense	2,867		1,859
Deferred:
Federal	(8,689)		(18,275)
State	(2,980)		(1,962)
Foreign	2,359		(759)
Total deferred benefit	(9,310)		(20,996)
Total income tax benefit	$	(6,443)	$	(19,137)

Schedule of Effective Income Tax Rate Reconciliation

The reconciliation of income tax computed at the U.S. federal statutory tax rates of 21% to income tax benefit consists of the following:

	Years ended December 31,
	2022		2021
Effective rate reconciliation
U.S. federal tax benefit at statutory rate	$	(61,290)	$	(1,201)
State income taxes, net	422		68
Permanent items	3,785		542
Goodwill impairment	23,170		—
Global intangible low-taxed income	—		972
Foreign rate differential	(443)		1,032
162(m) officers compensation	1,010		6,969
Share-based compensation	26		(8,118)
Deferred adjustments	770		67
Transaction costs	—		2,290
Other, net	2,410		(973)
Valuation allowance	23,697		(20,785)
Total income tax benefit	$	(6,443)	$	(19,137)

Schedule of Deferred Tax Assets and Liabilities

Deferred income tax assets and liabilities consist of the following:

	December 31,
	2022		2021
Deferred tax assets
Lease liabilities	$	17,079	$	11,714
Accrued expenses	1,453		1,215
Share-based compensation	865		460
Intangible assets	2,110		—
Net operating loss	31,425		19,543
Inventories	6,346		4,948
Interest expense	4,183		2,154
Other	1,130		1,243
Deferred tax assets	64,591		41,277
Valuation allowance	(39,293)		(14,892)
Total deferred tax assets	25,298		26,385
Deferred tax liabilities
Intangible assets	—		(17,526)
Property, plant and equipment	(10,216)		(2,518)
Operating lease right-of-use assets	(17,767)		(11,579)
Total deferred tax liabilities	(27,983)		(31,623)
Net deferred tax liability	$	(2,685)	$	(5,238)
Other long-term assets - deferred tax assets	$	—	$	393
Long-term deferred tax liabilities	(2,685)		(5,631)
Net deferred tax liability	$	(2,685)	$	(5,238)