Summary of Significant Accounting Policies (Tables)

12 Months Ended

Dec. 31, 2018

Accounting Policies [Abstract]

Schedule of impact by financial statement

	As of and for the Year Ended December 31, 2017
(In thousands, except per share amounts)	As Previously Reported			Adjustment(1)			As Revised
Consolidated Balance Sheet:
Inventory, net	$	15,799		$	(2,454	)	$	13,345
Prepaid inventory		2,219			(923	)		1,296
Total current assets		26,285			(3,377	)		22,908
Total assets		41,038			(3,377	)		37,661
Member deficit		(10,542	)		(3,377	)		(13,919	)
Total liabilities and member deficit		41,038			(3,377	)		37,661
Consolidated Statement of Operations:
Cost of revenues		108,464			3,377			111,841
Gross profit		88,395			(3,377	)		85,018
Operating loss		(5,370	)		(3,377	)		(8,747	)
Net loss		(5,442	)		(3,377	)		(8,819	)
Net loss attributable to Purple Innovation, Inc.		(5,442	)		(3,377	)		(8,819	)
Net loss per common share - basic and diluted		(0.65	)		(0.40	)		(1.05	)
Consolidated Statement of Cash Flows:
Net loss		(5,442	)		(3,377	)		(8,819	)
Increase in inventories		(10,464	)		2,454			(8,010	)
Increase in prepaid inventory and other assets		(1,761	)		923			(838	)

Schedule of estimated useful lives of the plant and equipment

	Years
Equipment	10
Furniture and fixtures	7
Computer equipment and software	3
Leasehold improvements	10-17

Schedule of sales returns

	Years Ended December 31,
(in thousands)	2018			2017
Balance at beginning of period	$	4,825		$	2,054
Additions that reduced net sales		33,543			19,779
Deduction from reserves for current year returns		(32,911	)		(17,008	)
Balance at end of period	$	5,457		$	4,825

Schedule of warranties

	Years Ended December 31,
(in thousands)	2018			2017
Balance at beginning of period	$	1,037		$	502
Additions charged to expense for current year sales		2,199			1,222
Deduction from reserves for current year claims		(1,227	)		(687	)
Balance at end of period	$	2,009		$	1,037