Quarterly Selected Financial Data (as Restated) (Unaudited) (Tables)

12 Months Ended

Dec. 31, 2020

Quarterly Financial Information Disclosure [Abstract]

Schedule of Quarterly Selected Financial Data (Unaudited)

	First Quarter									Second Quarter					Third Quarter					Fourth Quarter
	Successor						Predecessor			Successor					Successor					Successor
	Consolidated						Combined			Consolidated					Consolidated					Consolidated
	Three Months Ended March 31, 2020			March 20, 2019 to March 31, 2019			January 1, 2019 to March 19, 2019			Three Months Ended June 30, 2020			Three Months Ended June 30, 2019		Three Months Ended September 30, 2020			Three Months Ended September 30, 2019		Three Months Ended December 31, 2020			Three Months Ended December 31, 2019
Revenues	$	114,307		$	19,014		$	118,452		$	998		$	140,430	$	1,789		$	144,901	$	3,831		$	139,436
Operating (loss) income	$	(193,146	)	$	(21,276	)	$	(14,943	)	$	(27,421	)	$	8,098	$	(19,371	)	$	8,338	$	(25,066	)	$	5,964
Net (loss) Income	$	(148,362	)	$	(30,279	)	$	(24,781	)	$	(20,693	)	$	959	$	(47,547	)	$	4,270	$	(71,375	)	$	(6,885	)
Net (loss) income attributable to common shareholders and Parent, respectively	$	(148,362	)	$	(30,383	)	$	(25,459	)	$	(20,693	)	$	9	$	(47,547	)	$	2,962	$	(71,375	)	$	(7,857	)
Basic (loss) earnings per share	$	(2.43	)	$	(0.50	)		-		$	(0.31	)	$	0.00	$	(0.56	)	$	0.05	$	(0.84	)	$	(0.13	)
Diluted (loss) earning per share	$	(3.23	)	$	(0.50	)		-		$	(0.31	)	$	0.00	$	(0.56	)	$	0.04	$	(0.84	)	$	(0.13	)
Basic weighted average shares outstanding		61,169			61,118			-			65,916			61,118		84,968			61,118		85,148			61,118
Diluted weighted average shares outstanding		61,522			61,118			-			65,916			72,047		84,968			75,011		85,148			61,118

Summary of Effect of Correction to Applicable Reporting Periods for Financial Statements

The effect of this correction to the applicable reporting periods for the financial statement line items impacted is as follows (in thousands, except per share data):

	As of December 31, 2020
	As Reported			Restatement Impact			As Restated
Consolidated Balance Sheet
Warrant liabilities	$	-		$	104,700		$	104,700
Total liabilities	$	276,751		$	104,700		$	381,451
Additional paid-in-capital	$	727,054		$	(77,514	)	$	649,540
Accumulated deficit	$	(296,060	)	$	(27,186	)	$	(323,246	)
Total shareholders' equity	$	425,528		$	(104,700	)	$	320,828

	As of December 31, 2019
	As Reported			Restatement Impact			As Restated
Consolidated Balance Sheet
Warrant liabilities	$	-		$	55,900		$	55,900
Total liabilities	$	277,301		$	55,900		$	333,201
Additional paid-in-capital	$	653,088		$	(36,200	)	$	616,888
Accumulated deficit	$	(15,569	)	$	(19,700	)	$	(35,269	)
Total  OneSpaWorld shareholders' equity	$	638,244		$	(55,900	)	$	582,344
Total shareholders' equity	$	646,368		$	(55,900	)	$	590,468

	Year Ended December 31, 2020
	As Reported			Restatement Impact			As Restated
Consolidated and Combined Statement of Operations
Change in fair value of warrant liabilities	$	-		$	(6,100	)	$	(6,100	)
Interest expense and warrant issuance costs	$	(14,703	)	$	(1,386	)	$	(16,089	)
Total other expense, net	$	(14,673	)	$	(7,486	)	$	(22,159	)
(Loss) income before income tax expense (benefit)	$	(279,677	)	$	(7,486	)	$	(287,163	)
Net (loss) income	$	(280,491	)	$	(7,486	)	$	(287,977	)
Comprehensive (loss) income	$	(286,685	)	$	(7,486	)	$	(294,171	)
Net loss per voting and non-voting share
Basic and diluted	$	(3.77	)	$	(0.10	)	$	(3.87	)

	March 20, 2019 to December 31, 2019 (Successor)
	As Reported			Restatement Impact			As Restated
Consolidated and Combined Statement of Operations
Change in fair value of warrant liabilities	$	-		$	(19,700	)	$	(19,700	)
Total other expense, net	$	(13,479	)	$	(19,700	)	$	(33,179	)
(Loss) income before income tax expense (benefit)	$	(12,355	)	$	(19,700	)	$	(32,055	)
Net (loss) income	$	(12,235	)	$	(19,700	)	$	(31,935	)
Comprehensive (loss) income attributable to common shareholders and parent, respectively	$	(15,569	)	$	(19,700	)	$	(35,269	)
Comprehensive income (loss)	$	(14,850	)	$	(19,700	)	$	(34,550	)
Net loss per voting and non-voting share
Basic and diluted	$	(0.25	)	$	(0.33	)	$	(0.58	)

The following tables presents the effect on the individual line items within operating cash flows on the Company’s consolidated Statement of Cash Flows.

	Year Ended December 31, 2020
	As Reported			Restatement Impact			As Restated
Net (loss) income	$	(280,491	)	$	(7,486	)	$	(287,977	)
Change in fair value of warrant liabilities	$	-		$	6,100		$	6,100
Warrants issuance costs	$	-		$	1,386		$	1,386
Net cash provided by (used in) financing activities	$	(36,550	)	$	-		$	(36,550	)

	March 20, 2019 to December 31, 1019
	As Reported			Restatement Impact			As Restated
Net (loss) income	$	(12,235	)	$	(19,700	)	$	(31,935	)
Change in fair value of warrant liabilities	$	-		$	19,700		$	19,700
Net cash provided by (used in) financing activities	$	(3,174	)	$	-		$	(3,174	)

The following represents the reconciliation of our unaudited interim Condensed Consolidated Statements of Operations and our Consolidated Statements of Comprehensive Income for the three-months ended March 31, June 30, September 30, and December 31, 2020.

	Three months ended March 31, 2020								Three months ended June 30, 2020									Three months ended September 30, 2020									Three months ended December 31, 2020
	As Reported			Restatement Impact		As Restated			As Reported			Restatement Impact			As Restated			As Reported			Restatement Impact			As Restated			As Reported			Restatement Impact			As Restated
Consolidated and Combined Statements of Operations
Interest expense and warrant issuance costs	$	(3,743	)	$	-	$	(3,743	)	$	(4,001	)	$	(1,386	)	$	(5,387	)	$	(3,483	)	$	-		$	(3,483	)	$	(3,476	)	$	-		$	(3,476	)
Change in fair value of warrant liabilities	$	-		$	50,300	$	50,300		$	-		$	12,100		$	12,100		$	-		$	(25,100	)	$	(25,100	)	$	-		$	(43,400	)	$	(43,400	)
Total other expense, net	$	(3,743	)	$	50,300	$	46,557		$	(4,001	)	$	10,714		$	6,713		$	(3,464	)	$	(25,100	)	$	(28,564	)	$	(3,465	)	$	(43,400	)	$	(46,865	)
(Loss) income before income tax expense (benefit)	$	(196,889	)	$	50,300	$	(146,589	)	$	(31,422	)	$	10,714		$	(20,708	)	$	(22,835	)	$	(25,100	)	$	(47,935	)	$	(28,531	)	$	(43,400	)	$	(71,931	)
Net (loss) income	$	(198,662	)	$	50,300	$	(148,362	)	$	(31,407	)	$	10,714		$	(20,693	)	$	(22,447	)	$	(25,100	)	$	(47,547	)	$	(27,975	)	$	(43,400	)	$	(71,375	)
Comprehensive (loss) income	$	(205,148	)	$	50,300	$	(154,848	)	$	(31,909	)	$	10,714		$	(21,195	)	$	(21,965	)	$	(25,100	)	$	(47,065	)	$	(27,663	)	$	(43,400	)	$	(71,063	)
Net loss per voting and non-voting share
Basic	$	(3.25	)	$	0.82	$	(2.43	)	$	(0.48	)	$	0.16		$	(0.31	)	$	(0.26	)	$	(0.30	)	$	(0.56	)	$	(0.33	)	$	(0.51	)	$	(0.84	)
Diluted	$	(3.25	)	$	0.02	$	(3.23	)	$	(0.48	)	$	0.16		$	(0.31	)	$	(0.26	)	$	(0.30	)	$	(0.56	)	$	(0.33	)	$	(0.51	)	$	(0.84	)

The following the reconciliation of our unaudited interim Condensed Consolidated Statements of Operations and our Consolidated Statements of Comprehensive Income for the period from March 20, 2019 to March 31, 2019, and for the three-months ended June 30, September 30, and December 31, 2019.

	March 20, 2019 to March 31, 2019									Three months ended June 30, 2019									Three months ended September 30, 2019								Three months ended December 31, 2019
	As Reported			Restatement Impact			As Restated			As Reported			Restatement Impact			As Restated			As Reported			Restatement Impact		As Restated			As Reported			Restatement Impact			As Restated
Consolidated and Combined Statements of Operations
Change in fair value of warrant liabilities	$	-		$	(7,700	)	$	(7,700	)	$	-		$	(3,600	)	$	(3,600	)	$	-		$	600	$	600		$	-		$	(9,000	)	$	(9,000	)
Total other expense, net	$	(557	)	$	(7,700	)	$	(8,257	)	$	(4,271	)	$	(3,600	)	$	(7,871	)	$	(4,571	)	$	600	$	(3,971	)	$	(4,080	)	$	(9,000	)	$	(13,080	)
(Loss) income before income tax expense (benefit)	$	(21,833	)	$	(7,700	)	$	(29,533	)	$	3,827		$	(3,600	)	$	227		$	3,767		$	600	$	4,367		$	1,884		$	(9,000	)	$	(7,116	)
Net (loss) income	$	(22,579	)	$	(7,700	)	$	(30,279	)	$	4,559		$	(3,600	)	$	959		$	3,670		$	600	$	4,270		$	2,115		$	(9,000	)	$	(6,885	)
Net (loss) income attributable to common shareholders and Parent, respectively	$	(22,683	)	$	(7,700	)	$	(30,383	)	$	3,609		$	(3,600	)	$	9		$	2,362		$	600	$	2,962		$	1,143		$	(9,000	)	$	(7,857	)
Comprehensive (loss) income attributable to common shareholders and Parent	$	(23,508	)	$	(7,700	)	$	(31,208	)	$	3,479		$	(3,600	)	$	(121	)	$	2,422		$	600	$	3,022		$	2,757		$	(9,000	)	$	(6,243	)
Net loss per voting and non-voting share
Basic	$	(0.37	)	$	(0.13	)	$	(0.50	)	$	0.06		$	(0.06	)	$	0.00		$	0.04		$	0.01	$	0.05		$	0.02		$	(0.15	)	$	(0.13	)
Diluted	$	(0.37	)	$	(0.13	)	$	(0.50	)	$	0.05		$	(0.05	)	$	0.00		$	0.03		$	0.01	$	0.04		$	0.02		$	(0.15	)	$	(0.13	)

The following represents the reconciliation of our unaudited interim Condensed Consolidated Statements of Operations and our Condensed Consolidated Statements of Comprehensive Income for the six and nine-months ended June 30, 2020 and September 30, 2020, and for the periods from March 20, 2019 to June 30, 2019 and from March 20, 2019 to September 30, 2019.

	Six months ended June 30, 2020									Nine months ended September 30, 2020									March 20, 2019 to June 30, 2019									March 20, 2019 to September 30, 2019
	As Reported			Restatement Impact			As Restated			As Reported			Restatement Impact			As Restated			As Reported			Restatement Impact			As Restated			As Reported			Restatement Impact			As Restated
Consolidated and Combined Statements of Operations
Interest expense and warrant issuance costs	$	(7,744	)	$	(1,386	)	$	(9,130	)	$	(11,227	)	$	(1,386	)	$	(12,613	)	$	(4,828	)	$	-		$	(4,828	)	$	(11,227	)	$	-		$	(11,227	)
Change in fair value of warrant liabilities	$	-		$	62,400		$	62,400		$	-		$	37,300		$	37,300		$	-		$	(11,300	)	$	(11,300	)	$	-		$	(10,700	)	$	(10,700	)
Total other expense, net	$	(7,744	)	$	61,014		$	53,270		$	(11,208	)	$	35,914		$	24,706		$	(4,828	)	$	(11,300	)	$	(16,128	)	$	(9,399	)	$	(10,700	)	$	(20,099	)
(Loss) income before income tax expense (benefit)	$	(228,311	)	$	61,014		$	(167,297	)	$	(251,146	)	$	35,914		$	(215,232	)	$	(18,006	)	$	(11,300	)	$	(29,306	)	$	(14,239	)	$	(10,700	)	$	(24,939	)
Net (loss) income	$	(230,069	)	$	61,014		$	(169,055	)	$	(252,516	)	$	35,914		$	(216,602	)	$	(18,020	)	$	(11,300	)	$	(29,320	)	$	(14,350	)	$	(10,700	)	$	(25,050	)
Net (loss) income attributable to common shareholders and Parent, respectively	$	(230,069	)	$	61,014		$	(169,055	)	$	(252,516	)	$	35,914		$	(216,602	)	$	(19,074	)	$	(11,300	)	$	(30,374	)	$	(16,712	)	$	(10,700	)	$	(27,412	)
Comprehensive (loss) income attributable to common shareholders and Parent	$	(237,057	)	$	61,014		$	(176,043	)	$	(259,022	)	$	35,914		$	(223,108	)	$	(20,029	)	$	(11,300	)	$	(31,329	)	$	(17,043	)	$	(10,700	)	$	(27,743	)
Net loss per voting and non-voting share
Basic	$	(3.62	)	$	0.96		$	(2.66	)	$	(3.57	)	$	0.51		$	(3.06	)	$	(0.31	)	$	(0.18	)	$	(0.50	)	$	(0.27	)	$	(0.18	)	$	(0.45	)
Diluted	$	(3.62	)	$	0.96		$	(2.66	)	$	(3.57	)	$	0.51		$	(3.06	)	$	(0.31	)	$	(0.18	)	$	(0.50	)	$	(0.27	)	$	(0.18	)	$	(0.45	)

The following represents the reconciliation of our unaudited interim Condensed Consolidated Balance Sheets as of March 31, June 30, and September 30, 2020:

	As of September 30, 2020									As of June 30, 2020									As of March 31, 2020
	As Reported			Restatement Impact			As Restated			As Reported			Restatement Impact			As Restated			As Reported			Restatement Impact			As Restated
Consolidated Balance Sheets
Warrant liabilities	$	-		$	61,300		$	61,300		$	-		$	36,200		$	36,200		$	-		$	5,600		$	5,600
Total liabilities	$	277,516		$	61,300		$	338,816		$	283,219		$	36,200		$	319,419		$	293,882		$	5,600		$	299,482
Additional paid-in-capital	$	713,622		$	(78,900	)	$	634,722		$	712,512		$	(78,900	)	$	633,612		$	643,489		$	(36,200	)	$	607,289
Accumulated deficit	$	(268,085	)	$	17,600		$	(250,485	)	$	(245,638	)	$	42,700		$	(202,938	)	$	(214,231	)	$	30,600		$	(183,631	)
Total  OneSpaWorld shareholders' equity	$	439,759		$	(61,300	)	$	378,459		$	460,614		$	(36,200	)	$	424,414		$	423,497		$	(5,600	)	$	417,897
Total shareholders' equity	$	439,759		$	(61,300	)	$	378,459		$	460,614		$	(36,200	)	$	424,414		$	423,497		$	(5,600	)	$	417,897

The following represents the reconciliation of our unaudited interim Condensed Consolidated Balance Sheets as of March 31, June 30, and September 30, 2019:

	As of September 30, 2019									As of June 30, 2019									As of March 31, 2019
	As Reported			Restatement Impact			As Restated			As Reported			Restatement Impact			As Restated			As Reported			Restatement Impact			As Restated
Warrant liabilities	$	-		$	46,900		$	46,900		$	-		$	47,500		$	47,500		$	-		$	43,900		$	43,900
Total liabilities	$	269,617		$	46,900		$	316,517		$	282,227		$	47,500		$	329,727		$	286,635		$	43,900		$	330,535
Additional paid-in-capital	$	655,335		$	(36,200	)	$	619,135		$	655,210		$	(36,200	)	$	619,010		$	655,210		$	(36,200	)	$	619,010
Accumulated deficit	$	(16,712	)	$	(10,700	)	$	(27,412	)	$	(19,074	)	$	(11,300	)	$	(30,374	)	$	(22,683	)	$	(7,700	)	$	(30,383	)
Total  OneSpaWorld shareholders' equity	$	638,298		$	(46,900	)	$	591,398		$	635,751		$	(47,500	)	$	588,251		$	632,272		$	(43,900	)	$	588,372
Total Equity (deficit)	$	646,284		$	(46,900	)	$	599,384		$	642,429		$	(47,500	)	$	594,929		$	638,000		$	(43,900	)	$	594,100