Better Choice Company Inc. General form of registration statement for all companies including face-amount certificate companies

General form of registration statement for all companies including face-amount certificate companies

Accrued liabilities (Q1) (Tables)

Accrued liabilities (Q1) (Tables)

3 Months Ended

12 Months Ended

Mar. 31, 2021

Dec. 31, 2020

Payables and Accruals [Abstract]

Accrued Liabilities

Accrued liabilities consist of the following (in thousands):

	March 31, 2021		December 31, 2020
Accrued professional fees	$	225	$	704
Accrued sales tax		412		1,009
Accrued payroll and benefits		1,147		913
Accrued trade promotions		112		106
Accrued interest		24		86
Other		170		185
Total accrued liabilities	$	2,090	$	3,003

Accrued liabilities consist of the following (in thousands):

	December 31, 2020		December 31, 2019
Accrued professional fees (1)	$	704	$	1,695
Accrued sales tax		1,009		1,233
Accrued payroll and benefits		913		994
Accrued trade promotions		106		357
Accrued dividends (2)		—		256
Accrued interest		86		109
Other		185		77
Total accrued liabilities	$	3,003	$	4,721

(1) The Company recognized a reduction in accrued legal fees related to a finalized settlement of amounts that were accrued for in 2019.

(2) Accrued dividends related to the Series E were less than $0.3 million as of December 31, 2019. In connection with the issuance of Series F Preferred Stock in October 2020, all accrued dividends were settled through the terms of the exchange agreement related to the Series E Preferred Stock. See "Note 13 - Redeemable convertible preferred stock" for additional information.