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    <ipic:SeasonalityPolicyTextBlock contextRef="Context_3ME_01_Jan_2018T00_00_00_TO_31_Mar_2018T00_00_00">&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;b&gt;&lt;i&gt;Seasonality&lt;/i&gt;&lt;/b&gt;&lt;/p&gt;&#13;&#13;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&amp;#160;&lt;/p&gt;&#13;&#13;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;Our revenues are dependent upon the timing&#13;and popularity of film releases by distributors. The most marketable films are usually released during the summer and the calendar&#13;year-end holiday season. Therefore, our business is subject to significant seasonal fluctuations, with higher attendance and revenues&#13;generally occurring during the summer months and year-end holiday season. As a result, our results of operations may vary significantly&#13;from quarter to quarter and from year to year.&lt;/p&gt;</ipic:SeasonalityPolicyTextBlock>
    <us-gaap:ScheduleOfShortTermDebtTextBlock contextRef="Context_3ME_01_Jan_2018T00_00_00_TO_31_Mar_2018T00_00_00">&lt;p style="margin: 0pt"&gt;&lt;/p&gt;&#13;&#13;&lt;table cellpadding="0" cellspacing="0" style="border-collapse: collapse; width: 100%; font: 10pt Times New Roman, Times, Serif"&gt;&#13;&lt;tr style="vertical-align: bottom"&gt;&#13;    &lt;td style="white-space: nowrap"&gt;&amp;#160;&lt;/td&gt;&lt;td style="font-weight: bold; padding-bottom: 1.5pt; white-space: nowrap"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td colspan="2" style="font-weight: bold; text-align: center; border-bottom: Black 1.5pt solid; white-space: nowrap"&gt;September 30,&lt;br /&gt; 2018&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; font-weight: bold; white-space: nowrap"&gt;&amp;#160;&lt;/td&gt;&lt;td style="font-weight: bold; padding-bottom: 1.5pt; white-space: nowrap"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td colspan="2" style="font-weight: bold; text-align: center; border-bottom: Black 1.5pt solid; white-space: nowrap"&gt;December&amp;#160;31,&lt;br /&gt; 2017&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; font-weight: bold; white-space: nowrap"&gt;&amp;#160;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;&#13;    &lt;td style="width: 76%; text-align: left"&gt;5.00% VR iPic Finance, LLC notes&lt;/td&gt;&lt;td style="width: 1%"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="width: 1%; text-align: left"&gt;$&lt;/td&gt;&lt;td style="width: 9%; text-align: right"&gt;--&lt;/td&gt;&lt;td style="width: 1%; text-align: left"&gt;&amp;#160;&lt;/td&gt;&lt;td style="width: 1%"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="width: 1%; text-align: left"&gt;$&lt;/td&gt;&lt;td style="width: 9%; text-align: right"&gt;16,125&lt;/td&gt;&lt;td style="width: 1%; text-align: left"&gt;&amp;#160;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr style="vertical-align: bottom; background-color: White"&gt;&#13;    &lt;td style="text-align: left"&gt;5.00% VR iPic Finance, LLC demand notes&lt;/td&gt;&lt;td&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: left"&gt;&amp;#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;--&lt;/td&gt;&lt;td style="text-align: left"&gt;&amp;#160;&lt;/td&gt;&lt;td&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: left"&gt;&amp;#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;14,461&lt;/td&gt;&lt;td style="text-align: left"&gt;&amp;#160;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;&#13;    &lt;td style="text-align: left"&gt;10.50% Village Roadshow Attractions USA, Inc. notes&lt;/td&gt;&lt;td&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: left"&gt;&amp;#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;--&lt;/td&gt;&lt;td style="text-align: left"&gt;&amp;#160;&lt;/td&gt;&lt;td&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: left"&gt;&amp;#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;15,000&lt;/td&gt;&lt;td style="text-align: left"&gt;&amp;#160;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr style="vertical-align: bottom; background-color: White"&gt;&#13;    &lt;td style="text-align: left"&gt;5.00% Village Roadshow Attractions USA, Inc. notes&lt;/td&gt;&lt;td&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: left"&gt;&amp;#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;--&lt;/td&gt;&lt;td style="text-align: left"&gt;&amp;#160;&lt;/td&gt;&lt;td&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: left"&gt;&amp;#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;1,071&lt;/td&gt;&lt;td style="text-align: left"&gt;&amp;#160;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;&#13;    &lt;td style="text-align: left"&gt;5.00% iPic Holdings, LLC notes&lt;/td&gt;&lt;td&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: left"&gt;&amp;#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;--&lt;/td&gt;&lt;td style="text-align: left"&gt;&amp;#160;&lt;/td&gt;&lt;td&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: left"&gt;&amp;#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;547&lt;/td&gt;&lt;td style="text-align: left"&gt;&amp;#160;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr style="vertical-align: bottom; background-color: White"&gt;&#13;    &lt;td style="text-align: left; padding-bottom: 1.5pt"&gt;5.00% Regal/Atom Holdings, LLC note&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-bottom: Black 1.5pt solid; text-align: left"&gt;&amp;#160;&lt;/td&gt;&lt;td style="border-bottom: Black 1.5pt solid; text-align: right"&gt;--&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; text-align: left"&gt;&amp;#160;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-bottom: Black 1.5pt solid; text-align: left"&gt;&amp;#160;&lt;/td&gt;&lt;td style="border-bottom: Black 1.5pt solid; text-align: right"&gt;3,038&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; text-align: left"&gt;&amp;#160;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;&#13;    &lt;td style="padding-bottom: 4pt"&gt;Total&lt;/td&gt;&lt;td style="padding-bottom: 4pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-bottom: Black 4pt double; text-align: left"&gt;$&lt;/td&gt;&lt;td style="border-bottom: Black 4pt double; text-align: right"&gt;--&lt;/td&gt;&lt;td style="padding-bottom: 4pt; text-align: left"&gt;&amp;#160;&lt;/td&gt;&lt;td style="padding-bottom: 4pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-bottom: Black 4pt double; text-align: left"&gt;$&lt;/td&gt;&lt;td style="border-bottom: Black 4pt double; text-align: right"&gt;50,242&lt;/td&gt;&lt;td style="padding-bottom: 4pt; text-align: left"&gt;&amp;#160;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;/table&gt;&#13;&lt;p style="margin: 0pt"&gt;&lt;/p&gt;</us-gaap:ScheduleOfShortTermDebtTextBlock>
    <us-gaap:LongTermDebtDescription contextRef="Context_3ME_01_Jan_2018T00_00_00_TO_31_Mar_2018T00_00_00">&lt;p style="margin: 0pt"&gt;The cumulative difference between the interest computed using the&#13;stated interest rates (8.00% at September 30, 2018 and December 31, 2017) and the effective interest rate of 6.95% is $710 and&#13;$976 at September 30, 2018 and December 31, 2017, respectively, and is recorded in &amp;#8220;Accrued interest - long-term&amp;#8221; in&#13;the accompanying unaudited condensed consolidated balance sheets. The interest rate on Tranche 3 borrowings is fixed at 10.50%&#13;per annum.&lt;/p&gt;</us-gaap:LongTermDebtDescription>
    <us-gaap:LongTermDebtDescription contextRef="From2018-06-04to2018-06-22">&lt;p style="margin: 0pt"&gt;The Non-revolving Credit Facility was modified to remove the matching requirement and to permit us to borrow up&#13;to $17,923 on five planned remodeling projects. An amount equal to eighty percent (80%) of the total costs to develop each project&#13;constitutes a &amp;#8220;Project Tranche&amp;#8221;. Any changes to the amount of a Project Tranche (either increases or decreases) are&#13;subject to prior written consent from the lender. On June 29, 2018 the Non-revolving Credit Facility was further modified to permit&#13;us to borrow funds up to $8,233 for working capital expenses (including, among other things, accrued interest on the Non-revolving&#13;Credit Facility, which may be paid in kind), in addition to the borrowing for planned 2018 remodeling projects.&lt;/p&gt;</us-gaap:LongTermDebtDescription>
    <us-gaap:ScheduleOfAntidilutiveSecuritiesExcludedFromComputationOfEarningsPerShareTextBlock contextRef="Context_3ME_01_Jan_2018T00_00_00_TO_31_Mar_2018T00_00_00">&lt;p style="margin: 0pt"&gt;&lt;/p&gt;&#13;&#13;&lt;table cellpadding="0" cellspacing="0" style="border-collapse: collapse; width: 100%; font: 10pt Times New Roman, Times, Serif"&gt;&#13;&lt;tr style="vertical-align: bottom"&gt;&#13;    &lt;td&gt;&amp;#160;&lt;/td&gt;&lt;td style="font-weight: bold; padding-bottom: 1.5pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td colspan="2" style="font-weight: bold; text-align: center; border-bottom: Black 1.5pt solid"&gt;September&amp;#160;30,&lt;br /&gt; 2018&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; font-weight: bold"&gt;&amp;#160;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr style="vertical-align: bottom"&gt;&#13;    &lt;td&gt;&amp;#160;&lt;/td&gt;&lt;td&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td colspan="2" style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&lt;td&gt;&amp;#160;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;&#13;    &lt;td style="width: 88%; text-align: justify"&gt;LLC Interests&lt;/td&gt;&lt;td style="width: 1%"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="width: 1%; text-align: left"&gt;&amp;#160;&lt;/td&gt;&lt;td style="width: 9%; text-align: right"&gt;4,323,755&lt;/td&gt;&lt;td style="width: 1%; text-align: left"&gt;&amp;#160;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr style="vertical-align: bottom; background-color: White"&gt;&#13;    &lt;td style="text-align: justify"&gt;Non-Qualified Options&lt;/td&gt;&lt;td&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: left"&gt;&amp;#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;1,014,561&lt;/td&gt;&lt;td style="text-align: left"&gt;&amp;#160;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;&#13;    &lt;td style="text-align: justify; padding-bottom: 1.5pt"&gt;Selling Agents&amp;#8217; Warrants&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-bottom: Black 1.5pt solid; text-align: left"&gt;&amp;#160;&lt;/td&gt;&lt;td style="border-bottom: Black 1.5pt solid; text-align: right"&gt;18,005&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; text-align: left"&gt;&amp;#160;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr style="vertical-align: bottom; background-color: White"&gt;&#13;    &lt;td style="text-align: justify; padding-bottom: 4pt"&gt;Total&lt;/td&gt;&lt;td style="padding-bottom: 4pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-bottom: Black 4pt double; text-align: left"&gt;&amp;#160;&lt;/td&gt;&lt;td style="border-bottom: Black 4pt double; text-align: right"&gt;5,356,321&lt;/td&gt;&lt;td style="padding-bottom: 4pt; text-align: left"&gt;&amp;#160;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;/table&gt;&#13;&lt;p style="margin: 0pt"&gt;&lt;/p&gt;</us-gaap:ScheduleOfAntidilutiveSecuritiesExcludedFromComputationOfEarningsPerShareTextBlock>
    <us-gaap:MinorityInterestOwnershipPercentageByNoncontrollingOwners contextRef="Context_As_Of_31_Mar_2018T00_00_00_TO_31_Mar_2018T00_00_00" unitRef="Pure" decimals="4">0.6219</us-gaap:MinorityInterestOwnershipPercentageByNoncontrollingOwners>
    <us-gaap:MinorityInterestOwnershipPercentageByParent contextRef="Context_As_Of_31_Mar_2018T00_00_00_TO_31_Mar_2018T00_00_00" unitRef="Pure" decimals="4">0.3781</us-gaap:MinorityInterestOwnershipPercentageByParent>
    <ipic:IssuanceOfClassACommonStockShares contextRef="From2018-07-01to2018-09-30" unitRef="shares" decimals="INF">6443066</ipic:IssuanceOfClassACommonStockShares>
    <ipic:IssuanceOfClassACommonStockShares contextRef="Context_3ME_01_Jan_2018T00_00_00_TO_31_Mar_2018T00_00_00_StatementClassOfStockAxis_CommonClassAMember" unitRef="shares" decimals="INF">261949</ipic:IssuanceOfClassACommonStockShares>
    <ipic:IssuanceOfClassACommonStockShares contextRef="From2018-02-02to2018-09-30" unitRef="shares" decimals="INF">2892197</ipic:IssuanceOfClassACommonStockShares>
    <us-gaap:NetIncomeLossAvailableToCommonStockholdersBasic contextRef="From2018-07-01to2018-09-30" unitRef="USD" decimals="-3">-6833024000</us-gaap:NetIncomeLossAvailableToCommonStockholdersBasic>
    <us-gaap:NetIncomeLossAvailableToCommonStockholdersBasic contextRef="From2018-02-02to2018-09-30" unitRef="USD" decimals="-3">-9852989000</us-gaap:NetIncomeLossAvailableToCommonStockholdersBasic>
    <us-gaap:StockIssuedDuringPeriodSharesRestrictedStockAwardGross contextRef="From2018-07-01to2018-09-30" unitRef="shares" decimals="INF">221339</us-gaap:StockIssuedDuringPeriodSharesRestrictedStockAwardGross>
    <us-gaap:StockIssuedDuringPeriodSharesRestrictedStockAwardGross contextRef="From2018-02-02to2018-09-30" unitRef="shares" decimals="INF">297687</us-gaap:StockIssuedDuringPeriodSharesRestrictedStockAwardGross>
    <us-gaap:WeightedAverageNumberOfShareOutstandingBasicAndDiluted contextRef="From2018-07-01to2018-09-30" unitRef="shares" decimals="INF">6664405</us-gaap:WeightedAverageNumberOfShareOutstandingBasicAndDiluted>
    <us-gaap:WeightedAverageNumberOfShareOutstandingBasicAndDiluted contextRef="From2018-02-02to2018-09-30" unitRef="shares" decimals="INF">3189884</us-gaap:WeightedAverageNumberOfShareOutstandingBasicAndDiluted>
    <us-gaap:EarningsPerShareBasicAndDiluted contextRef="From2018-07-01to2018-09-30" unitRef="USD_per_Share" decimals="INF">-1.03</us-gaap:EarningsPerShareBasicAndDiluted>
    <us-gaap:EarningsPerShareBasicAndDiluted contextRef="From2018-02-02to2018-09-30" unitRef="USD_per_Share" decimals="INF">-3.09</us-gaap:EarningsPerShareBasicAndDiluted>
    <ipic:EntertainmentIncOwnershipOfCommonUnits contextRef="Context_3ME_01_Jan_2018T00_00_00_TO_31_Mar_2018T00_00_00" unitRef="shares" decimals="INF">7112974</ipic:EntertainmentIncOwnershipOfCommonUnits>
    <us-gaap:ConsolidationPolicyTextBlock contextRef="Context_3ME_01_Jan_2018T00_00_00_TO_31_Mar_2018T00_00_00">&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"&gt;&lt;b&gt;&lt;i&gt;Principles of Consolidation&lt;/i&gt;&lt;/b&gt;&lt;/p&gt;&#13;&#13;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&amp;#160;&lt;/p&gt;&#13;&#13;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;The accompanying (a) unaudited condensed&amp;#160;&#13;consolidated balance sheet as of December 31, 2017, which has been derived from audited financial statements that included explanatory&#13;going concern language in the independent registered public accounting firm&amp;#8217;s report accompanying those statements, and (b)&#13;the unaudited interim condensed consolidated financial statements have been prepared in accordance with accounting principles generally&#13;accepted in the United States of America (&amp;#8220;GAAP&amp;#8221;) and in accordance with the instructions to Form&amp;#160;10&amp;#8211;Q.&#13;Accordingly, they do not include all of the information and footnotes required by GAAP for complete consolidated&amp;#160; financial&#13;statements.&lt;/p&gt;&#13;&#13;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&amp;#160;&lt;/p&gt;&#13;&#13;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;In the opinion of management, the accompanying&#13;unaudited interim condensed consolidated financial statements reflect all normal and recurring adjustments that are necessary for&#13;the fair presentation of the financial position of the Company as of September 30, 2018, the results of operations for the three&#13;and nine month periods ended September 30, 2018 and 2017 and the cash flows for the nine month periods ended September 30, 2018&#13;and 2017, and should be read in conjunction with the Company&amp;#8217;s Annual Report on Form&amp;#160;10&amp;#8211;K for the year ended December&amp;#160;31,&#13;2017.&lt;/p&gt;&#13;&#13;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&amp;#160;&amp;#160;&lt;/p&gt;&#13;&#13;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;All significant intercompany balances and&#13;transactions have been eliminated in consolidation. Due to the seasonal nature of the Company&amp;#8217;s business, results for the&#13;periods presented are not necessarily indicative of the results to be expected for a full year. The accompanying unaudited condensed&#13;consolidated financial statements have been prepared pursuant to the rules and regulations of the Securities and Exchange Commission.&#13;Certain information and note disclosures normally included in annual financial statements prepared in accordance with GAAP have&#13;been condensed or omitted pursuant to those rules and regulations, although the Company believes that the disclosures made are&#13;adequate to make the information not misleading.&lt;/p&gt;</us-gaap:ConsolidationPolicyTextBlock>
    <ipic:ScheduleOfOperatingLeasesRentalPaymentsTableTextBlock contextRef="Context_3ME_01_Jan_2018T00_00_00_TO_31_Mar_2018T00_00_00">&lt;table cellpadding="0" cellspacing="0" style="border-collapse: collapse; width: 100%; font: 10pt Times New Roman, Times, Serif"&gt;&lt;tr style="vertical-align: bottom"&gt;&lt;td&gt;&lt;b&gt;&amp;#160;&lt;/b&gt;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt"&gt;&lt;b&gt;&amp;#160;&lt;/b&gt;&lt;/td&gt;&#13;    &lt;td colspan="2" style="text-align: center; border-bottom: Black 1.5pt solid"&gt;&lt;b&gt;2018&lt;/b&gt;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt"&gt;&lt;b&gt;&amp;#160;&lt;/b&gt;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt"&gt;&lt;b&gt;&amp;#160;&lt;/b&gt;&lt;/td&gt;&#13;    &lt;td colspan="2" style="text-align: center; border-bottom: Black 1.5pt solid"&gt;&lt;b&gt;2017&lt;/b&gt;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt"&gt;&lt;b&gt;&amp;#160;&lt;/b&gt;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;&#13;    &lt;td style="width: 76%; text-align: left"&gt;Minimum rentals&lt;/td&gt;&lt;td style="width: 1%"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="width: 1%; text-align: left"&gt;$&lt;/td&gt;&lt;td style="width: 9%; text-align: right"&gt;12,284&lt;/td&gt;&lt;td style="width: 1%; text-align: left"&gt;&amp;#160;&lt;/td&gt;&lt;td style="width: 1%"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="width: 1%; text-align: left"&gt;$&lt;/td&gt;&lt;td style="width: 9%; text-align: right"&gt;11,069&lt;/td&gt;&lt;td style="width: 1%; text-align: left"&gt;&amp;#160;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr style="vertical-align: bottom; background-color: White"&gt;&#13;    &lt;td style="text-align: left; padding-bottom: 1.5pt"&gt;Contingent rentals&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-bottom: Black 1.5pt solid; text-align: left"&gt;&amp;#160;&lt;/td&gt;&lt;td style="border-bottom: Black 1.5pt solid; text-align: right"&gt;-&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; text-align: left"&gt;&amp;#160;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-bottom: Black 1.5pt solid; text-align: left"&gt;&amp;#160;&lt;/td&gt;&lt;td style="border-bottom: Black 1.5pt solid; text-align: right"&gt;(44&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; text-align: left"&gt;)&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;&#13;    &lt;td&gt;&amp;#160;&lt;/td&gt;&lt;td&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: left"&gt;&amp;#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&amp;#160;&lt;/td&gt;&lt;td&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: left"&gt;&amp;#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&amp;#160;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr style="vertical-align: bottom; background-color: White"&gt;&#13;    &lt;td style="padding-bottom: 4pt"&gt;&amp;#160;&lt;/td&gt;&lt;td style="padding-bottom: 4pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-bottom: Black 4pt double; text-align: left"&gt;$&lt;/td&gt;&lt;td style="border-bottom: Black 4pt double; text-align: right"&gt;12,284&lt;/td&gt;&lt;td style="padding-bottom: 4pt; text-align: left"&gt;&amp;#160;&lt;/td&gt;&lt;td style="padding-bottom: 4pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-bottom: Black 4pt double; text-align: left"&gt;$&lt;/td&gt;&lt;td style="border-bottom: Black 4pt double; text-align: right"&gt;11,025&lt;/td&gt;&lt;td style="padding-bottom: 4pt; text-align: left"&gt;&amp;#160;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;/table&gt;&#13;&#13;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&amp;#160;&amp;#160;&lt;/p&gt;&#13;&#13;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;/p&gt;&#13;&#13;&lt;table cellpadding="0" cellspacing="0" style="border-collapse: collapse; width: 100%; font: 10pt Times New Roman, Times, Serif"&gt;&#13;&lt;tr style="vertical-align: bottom"&gt;&#13;    &lt;td&gt;&lt;b&gt;&amp;#160;&lt;/b&gt;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt"&gt;&lt;b&gt;&amp;#160;&lt;/b&gt;&lt;/td&gt;&#13;    &lt;td colspan="2" style="text-align: center; border-bottom: Black 1.5pt solid"&gt;&lt;b&gt;2018&lt;/b&gt;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt"&gt;&lt;b&gt;&amp;#160;&lt;/b&gt;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt"&gt;&lt;b&gt;&amp;#160;&lt;/b&gt;&lt;/td&gt;&#13;    &lt;td colspan="2" style="text-align: center; border-bottom: Black 1.5pt solid"&gt;&lt;b&gt;2017&lt;/b&gt;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt"&gt;&lt;b&gt;&amp;#160;&lt;/b&gt;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;&#13;    &lt;td style="width: 76%; text-align: left; text-indent: -10pt; padding-left: 10pt"&gt;Minimum rentals&lt;/td&gt;&lt;td style="width: 1%"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="width: 1%; text-align: left"&gt;$&lt;/td&gt;&lt;td style="width: 9%; text-align: right"&gt;4,097&lt;/td&gt;&lt;td style="width: 1%; text-align: left"&gt;&amp;#160;&lt;/td&gt;&lt;td style="width: 1%"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="width: 1%; text-align: left"&gt;$&lt;/td&gt;&lt;td style="width: 9%; text-align: right"&gt;4,060&lt;/td&gt;&lt;td style="width: 1%; text-align: left"&gt;&amp;#160;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr style="vertical-align: bottom; background-color: White"&gt;&#13;    &lt;td style="text-align: left; padding-bottom: 1.5pt; text-indent: -10pt; padding-left: 10pt"&gt;Contingent rentals&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-bottom: Black 1.5pt solid; text-align: left"&gt;&amp;#160;&lt;/td&gt;&lt;td style="border-bottom: Black 1.5pt solid; text-align: right"&gt;-&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; text-align: left"&gt;&amp;#160;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-bottom: Black 1.5pt solid; text-align: left"&gt;&amp;#160;&lt;/td&gt;&lt;td style="border-bottom: Black 1.5pt solid; text-align: right"&gt;-&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; text-align: left"&gt;&amp;#160;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;&#13;    &lt;td&gt;&amp;#160;&lt;/td&gt;&lt;td&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: left"&gt;&amp;#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&amp;#160;&lt;/td&gt;&lt;td&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: left"&gt;&amp;#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&amp;#160;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr style="vertical-align: bottom; background-color: White"&gt;&#13;    &lt;td style="padding-bottom: 4pt"&gt;&amp;#160;&lt;/td&gt;&lt;td style="padding-bottom: 4pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-bottom: Black 4pt double; text-align: left"&gt;$&lt;/td&gt;&lt;td style="border-bottom: Black 4pt double; text-align: right"&gt;4,097&lt;/td&gt;&lt;td style="padding-bottom: 4pt; text-align: left"&gt;&amp;#160;&lt;/td&gt;&lt;td style="padding-bottom: 4pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-bottom: Black 4pt double; text-align: left"&gt;$&lt;/td&gt;&lt;td style="border-bottom: Black 4pt double; text-align: right"&gt;4,060&lt;/td&gt;&lt;/tr&gt;&lt;/table&gt;</ipic:ScheduleOfOperatingLeasesRentalPaymentsTableTextBlock>
    <ipic:LocationsTableTextBlock contextRef="Context_3ME_01_Jan_2018T00_00_00_TO_31_Mar_2018T00_00_00">&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;b&gt;&lt;i&gt;Locations&lt;/i&gt;&lt;/b&gt;&lt;/p&gt;&#13;&#13;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&amp;#160;&lt;/p&gt;&#13;&#13;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;At September 30, 2018 and 2017, the Company&#13;operated a total of fifteen and sixteen cinemas, respectively, in the following locations throughout the United States:&lt;/p&gt;&#13;&#13;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&amp;#160;&lt;/p&gt;&#13;&#13;&lt;table cellspacing="0" cellpadding="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse"&gt;&#13;&lt;tr style="vertical-align: bottom"&gt;&#13;    &lt;td style="width: 50%"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&amp;#9679; Glendale, Wisconsin&lt;sup&gt;1&lt;/sup&gt;&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="width: 50%"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&amp;#9679; Scottsdale, Arizona&lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr style="vertical-align: bottom"&gt;&#13;    &lt;td&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&amp;#9679; Pasadena, California&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&amp;#9679; Bolingbrook, Illinois&lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr style="vertical-align: bottom"&gt;&#13;    &lt;td&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&amp;#9679; Austin, Texas&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&amp;#9679; South Barrington, Illinois&lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr style="vertical-align: bottom"&gt;&#13;    &lt;td&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&amp;#9679; Fairview, Texas&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&amp;#9679; Los Angeles, California&lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr style="vertical-align: bottom"&gt;&#13;    &lt;td&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&amp;#9679; Boca Raton, Florida&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&amp;#9679; Houston, Texas&lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr style="vertical-align: bottom"&gt;&#13;    &lt;td&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&amp;#9679; Bethesda, Maryland&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&amp;#9679; Fort Lee, New Jersey&lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr style="vertical-align: bottom"&gt;&#13;    &lt;td&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&amp;#9679; North Miami, Florida&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&amp;#9679; New York, New York&lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr style="vertical-align: bottom"&gt;&#13;    &lt;td&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&amp;#9679; Redmond, Washington&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&amp;#9679; Dobbs Ferry, New York&lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;/table&gt;&#13;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&amp;#160;&amp;#160;&lt;/p&gt;&#13;&#13;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;sup&gt;1 &lt;/sup&gt;Location was closed in the&#13;first quarter of 2018. Refer to Note 3 &amp;#8220;Property and Equipment&amp;#8221;.&lt;/p&gt;</ipic:LocationsTableTextBlock>
    <us-gaap:EarningsPerShareDiluted contextRef="Context_3ME_01_Jan_2018T00_00_00_TO_31_Mar_2018T00_00_00" unitRef="USD_per_Share" id="Foot-00-4" decimals="INF">-3.09</us-gaap:EarningsPerShareDiluted>
    <us-gaap:EarningsPerShareDiluted contextRef="From2018-07-01to2018-09-30" unitRef="USD_per_Share" id="Foot-00-5" decimals="INF">-1.03</us-gaap:EarningsPerShareDiluted>
    <us-gaap:EarningsPerShareBasic contextRef="Context_3ME_01_Jan_2018T00_00_00_TO_31_Mar_2018T00_00_00" unitRef="USD_per_Share" id="Foot-00-6" decimals="INF">-3.09</us-gaap:EarningsPerShareBasic>
    <us-gaap:EarningsPerShareBasic contextRef="From2018-07-01to2018-09-30" unitRef="USD_per_Share" id="Foot-00-7" decimals="INF">-1.03</us-gaap:EarningsPerShareBasic>
    <us-gaap:NetIncomeLossAttributableToNoncontrollingInterest contextRef="Context_3ME_01_Jan_2018T00_00_00_TO_31_Mar_2018T00_00_00" unitRef="USD" decimals="-3">-28158000</us-gaap:NetIncomeLossAttributableToNoncontrollingInterest>
    <us-gaap:NetIncomeLossAttributableToNoncontrollingInterest contextRef="Context_3ME_01_Jan_2017T00_00_00_TO_31_Mar_2017T00_00_00" unitRef="USD" xsi:nil="true" />
    <us-gaap:NetIncomeLossAttributableToNoncontrollingInterest contextRef="From2018-07-01to2018-09-30" unitRef="USD" decimals="-3">-5294000</us-gaap:NetIncomeLossAttributableToNoncontrollingInterest>
    <us-gaap:NetIncomeLossAttributableToNoncontrollingInterest contextRef="From2017-07-01to2017-09-30" unitRef="USD" xsi:nil="true" />
    <us-gaap:ProfitLoss contextRef="Context_3ME_01_Jan_2018T00_00_00_TO_31_Mar_2018T00_00_00" unitRef="USD" decimals="-3">-42453000</us-gaap:ProfitLoss>
    <us-gaap:ProfitLoss contextRef="Context_3ME_01_Jan_2017T00_00_00_TO_31_Mar_2017T00_00_00" unitRef="USD" decimals="-3">-33955000</us-gaap:ProfitLoss>
    <us-gaap:ProfitLoss contextRef="From2018-07-01to2018-09-30" unitRef="USD" decimals="-3">-12129000</us-gaap:ProfitLoss>
    <us-gaap:ProfitLoss contextRef="From2017-07-01to2017-09-30" unitRef="USD" decimals="-3">-11530000</us-gaap:ProfitLoss>
    <us-gaap:IncomeTaxExpenseBenefit contextRef="Context_3ME_01_Jan_2018T00_00_00_TO_31_Mar_2018T00_00_00" unitRef="USD" decimals="-3">65000</us-gaap:IncomeTaxExpenseBenefit>
    <us-gaap:IncomeTaxExpenseBenefit contextRef="Context_3ME_01_Jan_2017T00_00_00_TO_31_Mar_2017T00_00_00" unitRef="USD" decimals="-3">65000</us-gaap:IncomeTaxExpenseBenefit>
    <us-gaap:IncomeTaxExpenseBenefit contextRef="From2018-07-01to2018-09-30" unitRef="USD" decimals="-3">22000</us-gaap:IncomeTaxExpenseBenefit>
    <us-gaap:IncomeTaxExpenseBenefit contextRef="From2017-07-01to2017-09-30" unitRef="USD" decimals="-3">22000</us-gaap:IncomeTaxExpenseBenefit>
    <us-gaap:IncomeLossFromContinuingOperationsBeforeIncomeTaxesExtraordinaryItemsNoncontrollingInterest contextRef="Context_3ME_01_Jan_2018T00_00_00_TO_31_Mar_2018T00_00_00" unitRef="USD" decimals="-3">-42388000</us-gaap:IncomeLossFromContinuingOperationsBeforeIncomeTaxesExtraordinaryItemsNoncontrollingInterest>
    <us-gaap:IncomeLossFromContinuingOperationsBeforeIncomeTaxesExtraordinaryItemsNoncontrollingInterest contextRef="Context_3ME_01_Jan_2017T00_00_00_TO_31_Mar_2017T00_00_00" unitRef="USD" decimals="-3">-33890000</us-gaap:IncomeLossFromContinuingOperationsBeforeIncomeTaxesExtraordinaryItemsNoncontrollingInterest>
    <us-gaap:IncomeLossFromContinuingOperationsBeforeIncomeTaxesExtraordinaryItemsNoncontrollingInterest contextRef="From2018-07-01to2018-09-30" unitRef="USD" decimals="-3">-12107000</us-gaap:IncomeLossFromContinuingOperationsBeforeIncomeTaxesExtraordinaryItemsNoncontrollingInterest>
    <us-gaap:IncomeLossFromContinuingOperationsBeforeIncomeTaxesExtraordinaryItemsNoncontrollingInterest contextRef="From2017-07-01to2017-09-30" unitRef="USD" decimals="-3">-11508000</us-gaap:IncomeLossFromContinuingOperationsBeforeIncomeTaxesExtraordinaryItemsNoncontrollingInterest>
    <us-gaap:NonoperatingIncomeExpense contextRef="Context_3ME_01_Jan_2018T00_00_00_TO_31_Mar_2018T00_00_00" unitRef="USD" decimals="-3">-12715000</us-gaap:NonoperatingIncomeExpense>
    <us-gaap:NonoperatingIncomeExpense contextRef="Context_3ME_01_Jan_2017T00_00_00_TO_31_Mar_2017T00_00_00" unitRef="USD" decimals="-3">-11918000</us-gaap:NonoperatingIncomeExpense>
    <us-gaap:NonoperatingIncomeExpense contextRef="From2018-07-01to2018-09-30" unitRef="USD" decimals="-3">-4203000</us-gaap:NonoperatingIncomeExpense>
    <us-gaap:NonoperatingIncomeExpense contextRef="From2017-07-01to2017-09-30" unitRef="USD" decimals="-3">-4135000</us-gaap:NonoperatingIncomeExpense>
    <us-gaap:InterestExpense contextRef="Context_3ME_01_Jan_2018T00_00_00_TO_31_Mar_2018T00_00_00" unitRef="USD" decimals="-3">12715000</us-gaap:InterestExpense>
    <us-gaap:InterestExpense contextRef="Context_3ME_01_Jan_2017T00_00_00_TO_31_Mar_2017T00_00_00" unitRef="USD" decimals="-3">11918000</us-gaap:InterestExpense>
    <us-gaap:InterestExpense contextRef="From2018-07-01to2018-09-30" unitRef="USD" decimals="-3">4203000</us-gaap:InterestExpense>
    <us-gaap:InterestExpense contextRef="From2017-07-01to2017-09-30" unitRef="USD" decimals="-3">4135000</us-gaap:InterestExpense>
    <us-gaap:OperatingIncomeLoss contextRef="Context_3ME_01_Jan_2018T00_00_00_TO_31_Mar_2018T00_00_00" unitRef="USD" decimals="-3">-29673000</us-gaap:OperatingIncomeLoss>
    <us-gaap:OperatingIncomeLoss contextRef="Context_3ME_01_Jan_2017T00_00_00_TO_31_Mar_2017T00_00_00" unitRef="USD" decimals="-3">-21972000</us-gaap:OperatingIncomeLoss>
    <us-gaap:OperatingIncomeLoss contextRef="From2018-07-01to2018-09-30" unitRef="USD" decimals="-3">-7904000</us-gaap:OperatingIncomeLoss>
    <us-gaap:OperatingIncomeLoss contextRef="From2017-07-01to2017-09-30" unitRef="USD" decimals="-3">-7373000</us-gaap:OperatingIncomeLoss>
    <us-gaap:OperatingExpenses contextRef="Context_3ME_01_Jan_2018T00_00_00_TO_31_Mar_2018T00_00_00" unitRef="USD" decimals="-3">136195000</us-gaap:OperatingExpenses>
    <us-gaap:OperatingExpenses contextRef="Context_3ME_01_Jan_2017T00_00_00_TO_31_Mar_2017T00_00_00" unitRef="USD" decimals="-3">123937000</us-gaap:OperatingExpenses>
    <us-gaap:OperatingExpenses contextRef="From2018-07-01to2018-09-30" unitRef="USD" decimals="-3">39646000</us-gaap:OperatingExpenses>
    <us-gaap:OperatingExpenses contextRef="From2017-07-01to2017-09-30" unitRef="USD" decimals="-3">39964000</us-gaap:OperatingExpenses>
    <ipic:LossOnAbandonmentOfLease contextRef="Context_3ME_01_Jan_2018T00_00_00_TO_31_Mar_2018T00_00_00" unitRef="USD" decimals="-3">1839000</ipic:LossOnAbandonmentOfLease>
    <ipic:LossOnAbandonmentOfLease contextRef="From2018-07-01to2018-09-30" unitRef="USD" xsi:nil="true" />
    <ipic:LossOnAbandonmentOfLease contextRef="From2017-07-01to2017-09-30" unitRef="USD" xsi:nil="true" />
    <us-gaap:AssetImpairmentCharges contextRef="Context_3ME_01_Jan_2018T00_00_00_TO_31_Mar_2018T00_00_00" unitRef="USD" xsi:nil="true" />
    <us-gaap:AssetImpairmentCharges contextRef="Context_3ME_01_Jan_2017T00_00_00_TO_31_Mar_2017T00_00_00" unitRef="USD" decimals="-3">3332000</us-gaap:AssetImpairmentCharges>
    <us-gaap:AssetImpairmentCharges contextRef="From2018-07-01to2018-09-30" unitRef="USD" xsi:nil="true" />
    <us-gaap:AssetImpairmentCharges contextRef="From2017-07-01to2017-09-30" unitRef="USD" xsi:nil="true" />
    <us-gaap:PreOpeningCosts contextRef="Context_3ME_01_Jan_2018T00_00_00_TO_31_Mar_2018T00_00_00" unitRef="USD" decimals="-3">18000</us-gaap:PreOpeningCosts>
    <us-gaap:PreOpeningCosts contextRef="Context_3ME_01_Jan_2017T00_00_00_TO_31_Mar_2017T00_00_00" unitRef="USD" decimals="-3">1634000</us-gaap:PreOpeningCosts>
    <us-gaap:PreOpeningCosts contextRef="From2018-07-01to2018-09-30" unitRef="USD" decimals="-3">18000</us-gaap:PreOpeningCosts>
    <us-gaap:PreOpeningCosts contextRef="From2017-07-01to2017-09-30" unitRef="USD" decimals="-3">2000</us-gaap:PreOpeningCosts>
    <us-gaap:DepreciationAndAmortization contextRef="Context_3ME_01_Jan_2018T00_00_00_TO_31_Mar_2018T00_00_00" unitRef="USD" decimals="-3">13732000</us-gaap:DepreciationAndAmortization>
    <us-gaap:DepreciationAndAmortization contextRef="Context_3ME_01_Jan_2017T00_00_00_TO_31_Mar_2017T00_00_00" unitRef="USD" decimals="-3">14552000</us-gaap:DepreciationAndAmortization>
    <us-gaap:DepreciationAndAmortization contextRef="From2018-07-01to2018-09-30" unitRef="USD" decimals="-3">4614000</us-gaap:DepreciationAndAmortization>
    <us-gaap:DepreciationAndAmortization contextRef="From2017-07-01to2017-09-30" unitRef="USD" decimals="-3">4974000</us-gaap:DepreciationAndAmortization>
    <us-gaap:AllocatedShareBasedCompensationExpense contextRef="Context_3ME_01_Jan_2018T00_00_00_TO_31_Mar_2018T00_00_00" unitRef="USD" decimals="-3">9109000</us-gaap:AllocatedShareBasedCompensationExpense>
    <us-gaap:AllocatedShareBasedCompensationExpense contextRef="Context_3ME_01_Jan_2017T00_00_00_TO_31_Mar_2017T00_00_00" unitRef="USD" xsi:nil="true" />
    <us-gaap:AllocatedShareBasedCompensationExpense contextRef="From2018-07-01to2018-09-30" unitRef="USD" decimals="-3">272000</us-gaap:AllocatedShareBasedCompensationExpense>
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text-align: center; border-bottom: Black 1.5pt solid; white-space: nowrap"&gt;December&amp;#160;31,&lt;br /&gt; 2017&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; font-weight: bold; white-space: nowrap"&gt;&amp;#160;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;&#13;    &lt;td style="width: 76%; text-align: left"&gt;Leasehold improvements&lt;/td&gt;&lt;td style="width: 1%"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="width: 1%; text-align: left"&gt;$&lt;/td&gt;&lt;td style="width: 9%; text-align: right"&gt;139,733&lt;/td&gt;&lt;td style="width: 1%; text-align: left"&gt;&amp;#160;&lt;/td&gt;&lt;td style="width: 1%"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="width: 1%; text-align: left"&gt;$&lt;/td&gt;&lt;td style="width: 9%; text-align: right"&gt;137,675&lt;/td&gt;&lt;td style="width: 1%; text-align: left"&gt;&amp;#160;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr style="vertical-align: bottom; background-color: White"&gt;&#13;    &lt;td style="text-align: left"&gt;Furniture, fixtures and office equipment&lt;/td&gt;&lt;td&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: left"&gt;&amp;#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;61,712&lt;/td&gt;&lt;td style="text-align: left"&gt;&amp;#160;&lt;/td&gt;&lt;td&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: left"&gt;&amp;#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;53,888&lt;/td&gt;&lt;td style="text-align: left"&gt;&amp;#160;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;&#13;    &lt;td style="text-align: left"&gt;Construction in progress (site development)&lt;/td&gt;&lt;td&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: left"&gt;&amp;#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;4,223&lt;/td&gt;&lt;td style="text-align: left"&gt;&amp;#160;&lt;/td&gt;&lt;td&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: left"&gt;&amp;#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;2,124&lt;/td&gt;&lt;td style="text-align: left"&gt;&amp;#160;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr style="vertical-align: bottom; background-color: White"&gt;&#13;    &lt;td style="text-align: left"&gt;Projection equipment and screens&lt;/td&gt;&lt;td&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: left"&gt;&amp;#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;12,718&lt;/td&gt;&lt;td style="text-align: left"&gt;&amp;#160;&lt;/td&gt;&lt;td&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: left"&gt;&amp;#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;12,330&lt;/td&gt;&lt;td style="text-align: left"&gt;&amp;#160;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;&#13;    &lt;td style="text-align: left; padding-bottom: 1.5pt"&gt;Computer hardware and software&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-bottom: Black 1.5pt solid; text-align: left"&gt;&amp;#160;&lt;/td&gt;&lt;td style="border-bottom: Black 1.5pt solid; text-align: right"&gt;7,356&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; text-align: left"&gt;&amp;#160;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-bottom: Black 1.5pt solid; text-align: left"&gt;&amp;#160;&lt;/td&gt;&lt;td style="border-bottom: Black 1.5pt solid; text-align: right"&gt;6,983&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; text-align: left"&gt;&amp;#160;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr style="vertical-align: bottom; background-color: White"&gt;&#13;    &lt;td&gt;&amp;#160;&lt;/td&gt;&lt;td&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: left"&gt;&amp;#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;225,742&lt;/td&gt;&lt;td style="text-align: left"&gt;&amp;#160;&lt;/td&gt;&lt;td&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: left"&gt;&amp;#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;213,000&lt;/td&gt;&lt;td style="text-align: left"&gt;&amp;#160;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;&#13;    &lt;td style="text-align: left; padding-bottom: 1.5pt"&gt;Less: accumulated depreciation and amortization&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-bottom: Black 1.5pt solid; text-align: left"&gt;&amp;#160;&lt;/td&gt;&lt;td style="border-bottom: Black 1.5pt solid; text-align: right"&gt;(85,558&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; text-align: left"&gt;)&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-bottom: Black 1.5pt solid; text-align: left"&gt;&amp;#160;&lt;/td&gt;&lt;td style="border-bottom: Black 1.5pt solid; text-align: right"&gt;(71,834&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; text-align: left"&gt;)&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr style="vertical-align: bottom; background-color: White"&gt;&#13;    &lt;td style="font-weight: bold; padding-bottom: 4pt"&gt;Total&lt;/td&gt;&lt;td style="font-weight: bold; padding-bottom: 4pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-bottom: Black 4pt double; font-weight: bold; text-align: left"&gt;$&lt;/td&gt;&lt;td style="border-bottom: Black 4pt double; font-weight: bold; text-align: right"&gt;140,184&lt;/td&gt;&lt;td style="padding-bottom: 4pt; font-weight: bold; text-align: left"&gt;&amp;#160;&lt;/td&gt;&lt;td style="font-weight: bold; padding-bottom: 4pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-bottom: Black 4pt double; font-weight: bold; text-align: left"&gt;$&lt;/td&gt;&lt;td style="border-bottom: Black 4pt double; font-weight: bold; text-align: right"&gt;141,166&lt;/td&gt;&lt;td style="padding-bottom: 4pt; font-weight: bold; text-align: left"&gt;&amp;#160;&lt;/td&gt;&lt;/tr&gt;&lt;/table&gt;</us-gaap:PropertyPlantAndEquipmentTextBlock>
    <us-gaap:CommonStockVotingRights contextRef="From2018-01-15to2018-02-01_us-gaap_IPOMember_us-gaap_CommonClassAMember">The continuing owners of iPic-Gold Class Holdings LLC control approximately 92.68% of the combined voting power of all classes of iPic Entertainment Inc.'s common stock as a result of their ownership of 429,730 shares of iPic Entertainment Inc.'s Class A Common Stock and all of the outstanding shares of iPic Entertainment Inc.'s Class B Common Stock, each share of which is entitled to one vote on all matters submitted to a vote of iPic Entertainment Inc.'s stockholders.</us-gaap:CommonStockVotingRights>
    <us-gaap:CommonStockVotingRights contextRef="From2018-01-15to2018-02-01_us-gaap_CommonClassAMember">Class A Common Stockholders own 1,248,159 shares of Class A Common Stock, representing approximately 11.17% of the combined voting power of our Class A and Class B Common Stock, and participate in approximately 11.17% of the economic interest in Holdings.</us-gaap:CommonStockVotingRights>
    <us-gaap:CommonStockVotingRights contextRef="From2018-01-15to2018-02-01_custom_IpicEquityOwnersMember">(i) LLC Interests, representing 88.83% of the economic interest in Holdings, and (ii) through their ownership of Class A and Class B Common Stock, approximately 92.68% of the combined voting power of our Class A and Class B Common Stock.</us-gaap:CommonStockVotingRights>
    <us-gaap:CommonStockVotingRights contextRef="From2018-01-15to2018-02-01">All of the membership interests in iPic-Gold Class were contributed by the Original iPic Equity Owners to Holdings in exchange for all of the membership interests in Holdings (the "LLC Interests"), following which iPic-Gold Class became 100% owned and controlled by Holdings.</us-gaap:CommonStockVotingRights>
    <us-gaap:PropertyPlantAndEquipmentGross contextRef="Context_As_Of_31_Dec_2017T00_00_00_TO_31_Dec_2017T00_00_00" unitRef="USD" decimals="-3">213000000</us-gaap:PropertyPlantAndEquipmentGross>
    <us-gaap:PropertyPlantAndEquipmentGross contextRef="Context_As_Of_31_Mar_2018T00_00_00_TO_31_Mar_2018T00_00_00" unitRef="USD" decimals="-3">225742000</us-gaap:PropertyPlantAndEquipmentGross>
    <us-gaap:PropertyPlantAndEquipmentGross contextRef="Context_As_Of_31_Dec_2017T00_00_00_TO_31_Dec_2017T00_00_00_PropertyPlantAndEquipmentByTypeAxis_LeaseholdImprovementsMember" unitRef="USD" decimals="-3">137675000</us-gaap:PropertyPlantAndEquipmentGross>
    <us-gaap:PropertyPlantAndEquipmentGross contextRef="Context_As_Of_31_Dec_2017T00_00_00_TO_31_Dec_2017T00_00_00_PropertyPlantAndEquipmentByTypeAxis_FurnitureAndFixturesMember" unitRef="USD" decimals="-3">53888000</us-gaap:PropertyPlantAndEquipmentGross>
    <us-gaap:PropertyPlantAndEquipmentGross contextRef="Context_As_Of_31_Dec_2017T00_00_00_TO_31_Dec_2017T00_00_00_PropertyPlantAndEquipmentByTypeAxis_ConstructionInProgressMember" unitRef="USD" decimals="-3">2124000</us-gaap:PropertyPlantAndEquipmentGross>
    <us-gaap:PropertyPlantAndEquipmentGross contextRef="Context_As_Of_31_Dec_2017T00_00_00_TO_31_Dec_2017T00_00_00_PropertyPlantAndEquipmentByTypeAxis_ProjectionEquipmentAndScreensMember" unitRef="USD" decimals="-3">12330000</us-gaap:PropertyPlantAndEquipmentGross>
    <us-gaap:PropertyPlantAndEquipmentGross contextRef="Context_As_Of_31_Dec_2017T00_00_00_TO_31_Dec_2017T00_00_00_PropertyPlantAndEquipmentByTypeAxis_ComputerHardwareAndSoftwareMember" unitRef="USD" decimals="-3">6983000</us-gaap:PropertyPlantAndEquipmentGross>
    <us-gaap:PropertyPlantAndEquipmentGross contextRef="Context_As_Of_31_Mar_2018T00_00_00_TO_31_Mar_2018T00_00_00_PropertyPlantAndEquipmentByTypeAxis_LeaseholdImprovementsMember" unitRef="USD" decimals="-3">139733000</us-gaap:PropertyPlantAndEquipmentGross>
    <us-gaap:PropertyPlantAndEquipmentGross contextRef="Context_As_Of_31_Mar_2018T00_00_00_TO_31_Mar_2018T00_00_00_PropertyPlantAndEquipmentByTypeAxis_FurnitureAndFixturesMember" unitRef="USD" decimals="-3">61712000</us-gaap:PropertyPlantAndEquipmentGross>
    <us-gaap:PropertyPlantAndEquipmentGross contextRef="Context_As_Of_31_Mar_2018T00_00_00_TO_31_Mar_2018T00_00_00_PropertyPlantAndEquipmentByTypeAxis_ConstructionInProgressMember" unitRef="USD" decimals="-3">4223000</us-gaap:PropertyPlantAndEquipmentGross>
    <us-gaap:PropertyPlantAndEquipmentGross contextRef="Context_As_Of_31_Mar_2018T00_00_00_TO_31_Mar_2018T00_00_00_PropertyPlantAndEquipmentByTypeAxis_ProjectionEquipmentAndScreensMember" unitRef="USD" decimals="-3">12718000</us-gaap:PropertyPlantAndEquipmentGross>
    <us-gaap:PropertyPlantAndEquipmentGross contextRef="Context_As_Of_31_Mar_2018T00_00_00_TO_31_Mar_2018T00_00_00_PropertyPlantAndEquipmentByTypeAxis_ComputerHardwareAndSoftwareMember" unitRef="USD" decimals="-3">7356000</us-gaap:PropertyPlantAndEquipmentGross>
    <us-gaap:AccumulatedDepreciationDepletionAndAmortizationPropertyPlantAndEquipment contextRef="Context_As_Of_31_Dec_2017T00_00_00_TO_31_Dec_2017T00_00_00" unitRef="USD" decimals="-3">71834000</us-gaap:AccumulatedDepreciationDepletionAndAmortizationPropertyPlantAndEquipment>
    <us-gaap:AccumulatedDepreciationDepletionAndAmortizationPropertyPlantAndEquipment contextRef="Context_As_Of_31_Mar_2018T00_00_00_TO_31_Mar_2018T00_00_00" unitRef="USD" decimals="-3">85558000</us-gaap:AccumulatedDepreciationDepletionAndAmortizationPropertyPlantAndEquipment>
    <us-gaap:ImpairedAssetsToBeDisposedOfByMethodOtherThanSaleCarryingValueOfAsset contextRef="Context_As_Of_31_Dec_2017T00_00_00_TO_31_Dec_2017T00_00_00" unitRef="USD" decimals="-3">428000</us-gaap:ImpairedAssetsToBeDisposedOfByMethodOtherThanSaleCarryingValueOfAsset>
    <us-gaap:ImpairmentOfLongLivedAssetsToBeDisposedOf contextRef="Context_FYE_01_Jan_2017T00_00_00_TO_31_Dec_2017T00_00_00" unitRef="USD" decimals="-3">0</us-gaap:ImpairmentOfLongLivedAssetsToBeDisposedOf>
    <us-gaap:CapitalLeaseObligations contextRef="Context_As_Of_31_Mar_2018T00_00_00_TO_31_Mar_2018T00_00_00" unitRef="USD" decimals="-3">4100000</us-gaap:CapitalLeaseObligations>
    <ipic:FutureLeaseObligationDescription contextRef="Context_3ME_01_Jan_2018T00_00_00_TO_31_Mar_2018T00_00_00">The future lease obligation was recorded at present value and discounted at an annual rate of 13%. Sublease payments were anticipated to be received 24 months from the abandonment date. The sublease payments were estimated to be 50% less than the Company's lease payment obligation through the remainder of the lease.</ipic:FutureLeaseObligationDescription>
    <us-gaap:InterestCostsIncurred contextRef="Context_3ME_01_Jan_2018T00_00_00_TO_31_Mar_2018T00_00_00" unitRef="USD" decimals="-3">12715000</us-gaap:InterestCostsIncurred>
    <us-gaap:InterestCostsIncurred contextRef="Context_3ME_01_Jan_2017T00_00_00_TO_31_Mar_2017T00_00_00" unitRef="USD" decimals="-3">12113000</us-gaap:InterestCostsIncurred>
    <us-gaap:InterestCostsIncurred contextRef="From2018-07-01to2018-09-30" unitRef="USD" decimals="-3">4203000</us-gaap:InterestCostsIncurred>
    <us-gaap:InterestCostsIncurred contextRef="From2017-07-01to2017-09-30" unitRef="USD" decimals="-3">4135000</us-gaap:InterestCostsIncurred>
    <us-gaap:InterestCostsCapitalized contextRef="Context_3ME_01_Jan_2018T00_00_00_TO_31_Mar_2018T00_00_00" unitRef="USD" decimals="-3">0</us-gaap:InterestCostsCapitalized>
    <us-gaap:InterestCostsCapitalized contextRef="Context_3ME_01_Jan_2017T00_00_00_TO_31_Mar_2017T00_00_00" unitRef="USD" decimals="-3">195000</us-gaap:InterestCostsCapitalized>
    <us-gaap:InterestCostsCapitalized contextRef="From2018-07-01to2018-09-30" unitRef="USD" decimals="-3">0</us-gaap:InterestCostsCapitalized>
    <us-gaap:InterestCostsCapitalized contextRef="From2017-07-01to2017-09-30" unitRef="USD" decimals="-3">0</us-gaap:InterestCostsCapitalized>
    <us-gaap:OperatingLeaseCost contextRef="Context_3ME_01_Jan_2018T00_00_00_TO_31_Mar_2018T00_00_00" unitRef="USD" decimals="-3">1839000</us-gaap:OperatingLeaseCost>
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    <us-gaap:ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsForfeituresInPeriod contextRef="Context_3ME_01_Jan_2018T00_00_00_TO_31_Mar_2018T00_00_00" unitRef="shares" decimals="INF">54858</us-gaap:ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsForfeituresInPeriod>
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    <ipic:ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsOutstandingInPeriodWeightedAverageGrantDateFairValue contextRef="Context_As_Of_31_Mar_2018T00_00_00_TO_31_Mar_2018T00_00_00" unitRef="USD_per_Share" decimals="INF">4.36</ipic:ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsOutstandingInPeriodWeightedAverageGrantDateFairValue>
    <ipic:ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsExercisableWeightedAverageGrantDateFairValue contextRef="Context_As_Of_31_Dec_2017T00_00_00_TO_31_Dec_2017T00_00_00" unitRef="USD_per_Share" xsi:nil="true" />
    <ipic:ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsExercisableWeightedAverageGrantDateFairValue contextRef="Context_As_Of_31_Mar_2018T00_00_00_TO_31_Mar_2018T00_00_00" unitRef="USD_per_Share" decimals="INF">3.74</ipic:ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsExercisableWeightedAverageGrantDateFairValue>
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    <ipic:ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsExercisedInPeriodWeightedAverageGrantDateFairValue contextRef="Context_3ME_01_Jan_2018T00_00_00_TO_31_Mar_2018T00_00_00" unitRef="USD_per_Share" xsi:nil="true" />
    <us-gaap:SharebasedCompensationArrangementBySharebasedPaymentAwardOptionsNonvestedOptionsForfeitedWeightedAverageGrantDateFairValue contextRef="Context_3ME_01_Jan_2018T00_00_00_TO_31_Mar_2018T00_00_00" unitRef="USD_per_Share" decimals="INF">4.52</us-gaap:SharebasedCompensationArrangementBySharebasedPaymentAwardOptionsNonvestedOptionsForfeitedWeightedAverageGrantDateFairValue>
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    <us-gaap:ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsOutstandingWeightedAverageExercisePrice contextRef="Context_As_Of_31_Mar_2018T00_00_00_TO_31_Mar_2018T00_00_00" unitRef="USD_per_Share" decimals="INF">17.04</us-gaap:ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsOutstandingWeightedAverageExercisePrice>
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    <us-gaap:ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsExercisableWeightedAverageExercisePrice contextRef="Context_As_Of_31_Mar_2018T00_00_00_TO_31_Mar_2018T00_00_00" unitRef="USD_per_Share" decimals="INF">14.04</us-gaap:ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsExercisableWeightedAverageExercisePrice>
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    <us-gaap:ShareBasedCompensationArrangementsByShareBasedPaymentAwardOptionsExercisesInPeriodWeightedAverageExercisePrice contextRef="Context_3ME_01_Jan_2018T00_00_00_TO_31_Mar_2018T00_00_00" unitRef="USD_per_Share" xsi:nil="true" />
    <us-gaap:ShareBasedCompensationArrangementsByShareBasedPaymentAwardOptionsForfeituresInPeriodWeightedAverageExercisePrice contextRef="Context_3ME_01_Jan_2018T00_00_00_TO_31_Mar_2018T00_00_00" unitRef="USD_per_Share" decimals="INF">17.84</us-gaap:ShareBasedCompensationArrangementsByShareBasedPaymentAwardOptionsForfeituresInPeriodWeightedAverageExercisePrice>
    <us-gaap:ProceedsFromIssuanceOfPrivatePlacement contextRef="Context_Custom_10_Jan_2018T00_00_00_TO_01_Feb_2018T00_00_00" unitRef="USD" decimals="-3">2500000</us-gaap:ProceedsFromIssuanceOfPrivatePlacement>
    <ipic:InvestmentByFromAffiliate contextRef="Context_Custom_01_Apr_2017T00_00_00_TO_30_Apr_2017T00_00_00" unitRef="USD" decimals="-3">12000000</ipic:InvestmentByFromAffiliate>
    <us-gaap:ShareBasedCompensationArrangementByShareBasedPaymentAwardNumberOfSharesAuthorized contextRef="Context_As_Of_31_Mar_2018T00_00_00_TO_31_Mar_2018T00_00_00_AwardTypeAxis_StockCompensationPlanMember" unitRef="shares" decimals="INF">1600000</us-gaap:ShareBasedCompensationArrangementByShareBasedPaymentAwardNumberOfSharesAuthorized>
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    <us-gaap:SharebasedCompensationArrangementBySharebasedPaymentAwardOptionsVestedNumberOfShares contextRef="Context_3ME_01_Jan_2018T00_00_00_TO_31_Mar_2018T00_00_00_AwardTypeAxis_EmployeeStockOptionMember" unitRef="shares" decimals="INF">154562</us-gaap:SharebasedCompensationArrangementBySharebasedPaymentAwardOptionsVestedNumberOfShares>
    <ipic:UnrecognizedShareBasedCompensationExpenses contextRef="Context_3ME_01_Jan_2018T00_00_00_TO_31_Mar_2018T00_00_00" unitRef="USD" decimals="-3">3522000</ipic:UnrecognizedShareBasedCompensationExpenses>
    <us-gaap:ShareBasedCompensation contextRef="Context_3ME_01_Jan_2018T00_00_00_TO_31_Mar_2018T00_00_00" unitRef="USD" decimals="-3">874000</us-gaap:ShareBasedCompensation>
    <us-gaap:ShareBasedCompensation contextRef="Context_3ME_01_Jan_2017T00_00_00_TO_31_Mar_2017T00_00_00" unitRef="USD" decimals="-3">0</us-gaap:ShareBasedCompensation>
    <us-gaap:ShareBasedCompensation contextRef="From2018-07-01to2018-09-30" unitRef="USD" decimals="-3">272000</us-gaap:ShareBasedCompensation>
    <us-gaap:ShareBasedCompensation contextRef="From2017-07-01to2017-09-30" unitRef="USD" decimals="-3">0</us-gaap:ShareBasedCompensation>
    <us-gaap:ShareBasedCompensation contextRef="From2018-01-25to2018-02-01_us-gaap_RestrictedStockUnitsRSUMember" unitRef="USD" decimals="-3">8235000</us-gaap:ShareBasedCompensation>
    <ipic:ContractualTermEndDate contextRef="Context_3ME_01_Jan_2018T00_00_00_TO_31_Mar_2018T00_00_00_AwardTypeAxis_RestrictedStockUnitsOneMember">2019-05-15</ipic:ContractualTermEndDate>
    <us-gaap:SharebasedCompensationArrangementBySharebasedPaymentAwardOptionsVestedWeightedAverageGrantDateFairValue contextRef="Context_Custom_02_Dec_2017T00_00_00_TO_06_Dec_2017T00_00_00_AwardTypeAxis_RestrictedStockUnitsRSUMember" unitRef="USD_per_Share" decimals="INF">17.02</us-gaap:SharebasedCompensationArrangementBySharebasedPaymentAwardOptionsVestedWeightedAverageGrantDateFairValue>
    <ipic:MembershipNoncontrollingInterest contextRef="From2018-07-01to2018-07-12">In accordance with&#13;these provisions and other terms and conditions of the LLC Agreement, two non-controlling interest holders exchanged 100% of their&#13;respective membership interests (5,602,866 membership units) in Holdings for a corresponding number of shares of iPic&amp;#8217;s Class&#13;A common stock.</ipic:MembershipNoncontrollingInterest>
    <ipic:MembershipNoncontrollingInterest contextRef="From2018-07-01to2018-07-12_custom_VillageRoadshowMember">Teachers&amp;#8217; Retirement System&#13;of Alabama and Employees&amp;#8217; Retirement System of Alabama assigned 100% of its respective membership units of Holdings to iPic&#13;in exchange for a corresponding number of shares of iPic&amp;#8217;s Class A Common Stock (2,801,433 shares, 1,876,960 shares and 924,473&#13;shares of Class A Common Stock, respectively) (the &amp;#8220;Exchange&amp;#8221;). As part of the Exchange and in accordance with iPic&amp;#8217;s&#13;amended and restated certificate of incorporation, each such investor&amp;#8217;s Class B common stock were canceled.</ipic:MembershipNoncontrollingInterest>
    <us-gaap:SharesIssuedPricePerShare contextRef="Context_As_Of_01_Feb_2018T00_00_00_TO_01_Feb_2018T00_00_00_SubsidiarySaleOfStockAxis_IPOMember_StatementClassOfStockAxis_CommonClassAMember" unitRef="USD_per_Share" decimals="INF">18.50</us-gaap:SharesIssuedPricePerShare>
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    <ipic:InitialPublicOfferingExpenses contextRef="From2018-01-15to2018-02-01_us-gaap_IPOMember_us-gaap_CommonClassAMember" unitRef="USD" decimals="-3">1500000</ipic:InitialPublicOfferingExpenses>
    <us-gaap:InitialOfferingPeriod contextRef="From2018-01-15to2018-02-01">Upon the closing of the IPO, the Company issued certain warrants to the selling agents (the &amp;#8220;Selling Agents&amp;#8217;&#13;Warrants&amp;#8221;) to purchase a number of shares of the Common Stock equal to 2.2% of the total shares of the Common Stock&#13;sold in the IPO. This equated to a total of 18,005 shares. The Selling Agents&amp;#8217; Warrants are exercisable commencing&#13;approximately 13 months after the date of the applicable closing, and will be exercisable for three and a half years after&#13;such date. The Selling Agents&amp;#8217; Warrants are not redeemable by the Company. The exercise price for the Selling&#13;Agents&amp;#8217; Warrants is $23.125 which equals 125% of the public offering price of $18.50&amp;#160;per share. The fair value of&#13;the warrants of $90 was offset against the proceeds received from the IPO.</us-gaap:InitialOfferingPeriod>
    <ipic:LongTermDebtRelatedPartyDescription contextRef="Context_3ME_01_Jan_2018T00_00_00_TO_31_Mar_2018T00_00_00">The terms of the facility provide that the Company can borrow under the facility for a thirteen-year period&#13;commencing September 30, 2010 in three tranches (hereinafter, &amp;#8220;Tranche 1&amp;#8221;, &amp;#8220;Tranche 2&amp;#8221;, and &amp;#8220;Tranche&#13;3&amp;#8221;). Proceeds of the loans were initially to be used for up to 80% of eligible construction costs. As a condition to any&#13;advance, the Company was required to provide funding for the applicable project costs in an amount equal to 25% of such advance,&#13;with the proceeds of either (x) contributions to the Company from certain shareholders (other than RSA) or (y) subordinated loans&#13;to the Company from certain shareholders (other than RSA) (the &amp;#8220;Matching Requirement&amp;#8221;).</ipic:LongTermDebtRelatedPartyDescription>
    <us-gaap:EarningsPerShareReconciliationDisclosure contextRef="Context_3ME_01_Jan_2018T00_00_00_TO_31_Mar_2018T00_00_00">&lt;p style="margin: 0pt"&gt;The Company computed net loss per share&#13;only for the period our common stock was outstanding during 2018, referred to as the &amp;#8220;Post-IPO Period&amp;#8221;. We have defined&#13;the Post-IPO Period as February 1, 2018, the date our shares began trading on the NASDAQ, through September 30, 2018, or 150 days&#13;of activity for the reporting period ended September 30, 2018. Basic net loss per share is computed by dividing the net loss attributable&#13;to Class A Common Stockholders for the Post-IPO Period by the weighted-average number of shares of Class A Common Stock outstanding&#13;during the Post-IPO Period. The weighted average number of Restricted Stock Units to be settled in shares of Class A Common Stock&#13;became fully vested on the IPO date. On May 15, 2018 247,755 of the RSUs were exchanged for Class A shares. On June 29, 2018 14,770&#13;of the RSUs were exchanged for Class A shares. The remaining 221,339 RSUs will be exchanged for Class A shares on May 15, 2019.&#13;Prior to the IPO, the iPic-Gold Class membership structure included membership units. The Company analyzed the calculation of earnings&#13;per unit for periods prior to the IPO and determined that it resulted in values that would not be meaningful to the users of these&#13;unaudited condensed consolidated financial statements. Therefore, earnings per unit information has not been presented for periods&#13;prior to the IPO on February 1, 2018.&lt;/p&gt;</us-gaap:EarningsPerShareReconciliationDisclosure>
    <dei:EntitySmallBusiness contextRef="Context_3ME_01_Jan_2018T00_00_00_TO_31_Mar_2018T00_00_00">true</dei:EntitySmallBusiness>
    <dei:EntityEmergingGrowthCompany contextRef="Context_3ME_01_Jan_2018T00_00_00_TO_31_Mar_2018T00_00_00">true</dei:EntityEmergingGrowthCompany>
    <dei:EntityExTransitionPeriod contextRef="Context_3ME_01_Jan_2018T00_00_00_TO_31_Mar_2018T00_00_00">false</dei:EntityExTransitionPeriod>
    <us-gaap:PaymentsForProceedsFromInvestments contextRef="Context_3ME_01_Jan_2018T00_00_00_TO_31_Mar_2018T00_00_00" unitRef="USD" decimals="-3">-250000</us-gaap:PaymentsForProceedsFromInvestments>
    <us-gaap:PaymentsForProceedsFromInvestments contextRef="Context_3ME_01_Jan_2017T00_00_00_TO_31_Mar_2017T00_00_00" unitRef="USD" decimals="-3">250000</us-gaap:PaymentsForProceedsFromInvestments>
    <us-gaap:ShareBasedCompensationArrangementByShareBasedPaymentAwardTermsOfAward contextRef="From2018-01-01to2018-09-30_custom_EquityIncentivePlanMember">&lt;table cellspacing="0" cellpadding="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse"&gt;&lt;tr style="vertical-align: top"&gt;&lt;td style="width: 29px; text-align: justify"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;(i)&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="text-align: justify"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;the exercise price, which shall be determined by the Committee at the time of grant, shall not be less than the greater of (i) the par value of the stock and (ii) 100% of the Fair Market Value (defined as the closing price at the close of the primary trading session of the units on the date immediately prior to the date of the grant on the principal national security exchange on which the common stock is listed or quoted, as applicable) of the common stock of the Company, &lt;i&gt;provided&lt;/i&gt;&amp;#160;that if there is a grant of an incentive option to a recipient of the owns more than ten percent (10%) of the total combined voting power of all classes of securities of the Company, the exercise price shall be at least 110% of the Fair Market Value;&lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr style="vertical-align: top"&gt;&#13;    &lt;td style="text-align: justify"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;(ii)&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="text-align: justify"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;the term of each Option shall be fixed by the Committee, &lt;i&gt;provided&lt;/i&gt; that such Option shall not be exercisable more than ten (10) years after the date such Option is granted, and&lt;i&gt;&amp;#160;provided further&lt;/i&gt;&amp;#160;&amp;#160;that with respect to an Incentive Option, if the recipient owns more than ten percent (10%) of the total combined voting power of the Company, the Incentive Option shall not be exercisable more than five (5) years after the date such Incentive Option is granted;&lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr style="vertical-align: top"&gt;&#13;    &lt;td style="text-align: justify"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;(iii)&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="text-align: justify"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;subject to acceleration in the event of a Change of Control of the Company (as further described in the Plan), the period during which the Options vest shall be designated by the Committee;&lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr style="vertical-align: top"&gt;&#13;    &lt;td style="text-align: justify"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;(iv)&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="text-align: justify"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;no Option is transferable and each is exercisable only by the recipient of such Option except in the event of the death of the recipient;&lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr style="vertical-align: top"&gt;&#13;    &lt;td style="text-align: justify"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;(v)&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="text-align: justify"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;to the extent that the aggregate Fair Market Value of Incentive Options granted under the Plan are exercisable by a participant for the first time during any calendar year exceeds $100, such Incentive Options shall be treated as Non-Qualified Options; and&lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr style="vertical-align: top"&gt;&#13;    &lt;td style="text-align: justify"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;(vi)&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="text-align: justify"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;with respect to Options granted to a director, the aggregate number of shares that may be issued under the Plan in any calendar year to an individual Director may not exceed that number of shares representing a Fair Market Value equal to the positive difference, if any, between $300, and the aggregate value of any annual cash retainer paid to the director.&lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;&lt;/table&gt;</us-gaap:ShareBasedCompensationArrangementByShareBasedPaymentAwardTermsOfAward>
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    <us-gaap:StockholdersEquityIncludingPortionAttributableToNoncontrollingInterest contextRef="Context_As_Of_31_Mar_2018T00_00_00_TO_31_Mar_2018T00_00_00_StatementEquityComponentsAxis_MembersEquityDeficitMember" unitRef="USD" xsi:nil="true" />
    <us-gaap:StockholdersEquityIncludingPortionAttributableToNoncontrollingInterest contextRef="Context_As_Of_31_Mar_2018T00_00_00_TO_31_Mar_2018T00_00_00_StatementEquityComponentsAxis_AdditionalPaidInCapitalMember" unitRef="USD" decimals="-3">-122252000</us-gaap:StockholdersEquityIncludingPortionAttributableToNoncontrollingInterest>
    <us-gaap:StockholdersEquityIncludingPortionAttributableToNoncontrollingInterest contextRef="Context_As_Of_31_Mar_2018T00_00_00_TO_31_Mar_2018T00_00_00_StatementEquityComponentsAxis_RetainedEarningsMember" unitRef="USD" decimals="-3">-9853000</us-gaap:StockholdersEquityIncludingPortionAttributableToNoncontrollingInterest>
    <us-gaap:StockholdersEquityIncludingPortionAttributableToNoncontrollingInterest contextRef="Context_As_Of_31_Mar_2018T00_00_00_TO_31_Mar_2018T00_00_00_StatementEquityComponentsAxis_RedeemableNonControllingInterestMember" unitRef="USD" decimals="-3">26826000</us-gaap:StockholdersEquityIncludingPortionAttributableToNoncontrollingInterest>
    <us-gaap:StockholdersEquityIncludingPortionAttributableToNoncontrollingInterest contextRef="AsOf2017-12-31_us-gaap_ParentMember" unitRef="USD" decimals="-3">-124225000</us-gaap:StockholdersEquityIncludingPortionAttributableToNoncontrollingInterest>
    <us-gaap:StockholdersEquityIncludingPortionAttributableToNoncontrollingInterest contextRef="AsOf2018-09-30_us-gaap_ParentMember" unitRef="USD" decimals="-3">-132104000</us-gaap:StockholdersEquityIncludingPortionAttributableToNoncontrollingInterest>
    <us-gaap:PropertyPlantAndEquipmentDisclosureTextBlock contextRef="Context_3ME_01_Jan_2018T00_00_00_TO_31_Mar_2018T00_00_00">&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;font style="text-transform: uppercase"&gt;&lt;b&gt;Note&#13;4 &amp;#8212; Property And Equipment&lt;/b&gt;&lt;/font&gt;&lt;/p&gt;&#13;&#13;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&amp;#160;&lt;/p&gt;&#13;&#13;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;Property and equipment, net consists of&#13;the following:&lt;/p&gt;&#13;&#13;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&amp;#160;&lt;/p&gt;&#13;&#13;&lt;table cellpadding="0" cellspacing="0" style="border-collapse: collapse; width: 100%; font: 10pt Times New Roman, Times, Serif"&gt;&#13;&lt;tr style="vertical-align: bottom"&gt;&#13;    &lt;td style="white-space: nowrap"&gt;&amp;#160;&lt;/td&gt;&lt;td style="font-weight: bold; padding-bottom: 1.5pt; white-space: nowrap"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td colspan="2" style="font-weight: bold; text-align: center; border-bottom: Black 1.5pt solid; white-space: nowrap"&gt;September&amp;#160;30,&lt;br /&gt; 2018&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; font-weight: bold; white-space: nowrap"&gt;&amp;#160;&lt;/td&gt;&lt;td style="font-weight: bold; padding-bottom: 1.5pt; white-space: nowrap"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td colspan="2" style="font-weight: bold; text-align: center; border-bottom: Black 1.5pt solid; white-space: nowrap"&gt;December&amp;#160;31,&lt;br /&gt; 2017&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; font-weight: bold; white-space: nowrap"&gt;&amp;#160;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;&#13;    &lt;td style="width: 76%; text-align: left"&gt;Leasehold improvements&lt;/td&gt;&lt;td style="width: 1%"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="width: 1%; text-align: left"&gt;$&lt;/td&gt;&lt;td style="width: 9%; text-align: right"&gt;139,733&lt;/td&gt;&lt;td style="width: 1%; text-align: left"&gt;&amp;#160;&lt;/td&gt;&lt;td style="width: 1%"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="width: 1%; text-align: left"&gt;$&lt;/td&gt;&lt;td style="width: 9%; text-align: right"&gt;137,675&lt;/td&gt;&lt;td style="width: 1%; text-align: left"&gt;&amp;#160;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr style="vertical-align: bottom; background-color: White"&gt;&#13;    &lt;td style="text-align: left"&gt;Furniture, fixtures and office equipment&lt;/td&gt;&lt;td&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: left"&gt;&amp;#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;61,712&lt;/td&gt;&lt;td style="text-align: left"&gt;&amp;#160;&lt;/td&gt;&lt;td&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: left"&gt;&amp;#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;53,888&lt;/td&gt;&lt;td style="text-align: left"&gt;&amp;#160;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;&#13;    &lt;td style="text-align: left"&gt;Construction in progress (site development)&lt;/td&gt;&lt;td&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: left"&gt;&amp;#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;4,223&lt;/td&gt;&lt;td style="text-align: left"&gt;&amp;#160;&lt;/td&gt;&lt;td&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: left"&gt;&amp;#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;2,124&lt;/td&gt;&lt;td style="text-align: left"&gt;&amp;#160;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr style="vertical-align: bottom; background-color: White"&gt;&#13;    &lt;td style="text-align: left"&gt;Projection equipment and screens&lt;/td&gt;&lt;td&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: left"&gt;&amp;#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;12,718&lt;/td&gt;&lt;td style="text-align: left"&gt;&amp;#160;&lt;/td&gt;&lt;td&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: left"&gt;&amp;#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;12,330&lt;/td&gt;&lt;td style="text-align: left"&gt;&amp;#160;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;&#13;    &lt;td style="text-align: left; padding-bottom: 1.5pt"&gt;Computer hardware and software&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-bottom: Black 1.5pt solid; text-align: left"&gt;&amp;#160;&lt;/td&gt;&lt;td style="border-bottom: Black 1.5pt solid; text-align: right"&gt;7,356&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; text-align: left"&gt;&amp;#160;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-bottom: Black 1.5pt solid; text-align: left"&gt;&amp;#160;&lt;/td&gt;&lt;td style="border-bottom: Black 1.5pt solid; text-align: right"&gt;6,983&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; text-align: left"&gt;&amp;#160;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr style="vertical-align: bottom; background-color: White"&gt;&#13;    &lt;td&gt;&amp;#160;&lt;/td&gt;&lt;td&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: left"&gt;&amp;#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;225,742&lt;/td&gt;&lt;td style="text-align: left"&gt;&amp;#160;&lt;/td&gt;&lt;td&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: left"&gt;&amp;#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;213,000&lt;/td&gt;&lt;td style="text-align: left"&gt;&amp;#160;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;&#13;    &lt;td style="text-align: left; padding-bottom: 1.5pt"&gt;Less: accumulated depreciation and amortization&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-bottom: Black 1.5pt solid; text-align: left"&gt;&amp;#160;&lt;/td&gt;&lt;td style="border-bottom: Black 1.5pt solid; text-align: right"&gt;(85,558&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; text-align: left"&gt;)&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-bottom: Black 1.5pt solid; text-align: left"&gt;&amp;#160;&lt;/td&gt;&lt;td style="border-bottom: Black 1.5pt solid; text-align: right"&gt;(71,834&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; text-align: left"&gt;)&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr style="vertical-align: bottom; background-color: White"&gt;&#13;    &lt;td style="font-weight: bold; padding-bottom: 4pt"&gt;Total&lt;/td&gt;&lt;td style="font-weight: bold; padding-bottom: 4pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-bottom: Black 4pt double; font-weight: bold; text-align: left"&gt;$&lt;/td&gt;&lt;td style="border-bottom: Black 4pt double; font-weight: bold; text-align: right"&gt;140,184&lt;/td&gt;&lt;td style="padding-bottom: 4pt; font-weight: bold; text-align: left"&gt;&amp;#160;&lt;/td&gt;&lt;td style="font-weight: bold; padding-bottom: 4pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-bottom: Black 4pt double; font-weight: bold; text-align: left"&gt;$&lt;/td&gt;&lt;td style="border-bottom: Black 4pt double; font-weight: bold; text-align: right"&gt;141,166&lt;/td&gt;&lt;td style="padding-bottom: 4pt; font-weight: bold; text-align: left"&gt;&amp;#160;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;/table&gt;&#13;&#13;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&amp;#160;&lt;/p&gt;&#13;&#13;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;After a detailed review of all seven locations&#13;with Generation I auditoriums, the Company decided against reinvestment at its Glendale, Wisconsin location, where the Bayshore&#13;Mall was placed into receivership. The Company instead announced the closing of this location effective March 8, 2018. &amp;#160;The&#13;decision to close the location was made during an all-hands conference call on March 5, 2018. The events giving rise to that decision&#13;include the mall entering receivership during the last quarter of 2017 and the underperformance of the site during the first quarter&#13;of 2018. The Company evaluated the long-lived assets at its Glendale location at December 31, 2017 and determined that the long-lived&#13;assets with a carrying value of $428 were no longer recoverable. Consequently, the assets were written down to $0.&lt;/p&gt;&#13;&#13;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&amp;#160;&lt;/p&gt;&#13;&#13;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;The remaining minimum lease obligation&#13;at the date of closure was approximately $4,100 over the next seven years.&lt;/p&gt;&#13;&#13;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&amp;#160;&lt;/p&gt;&#13;&#13;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;The Company has established a liability&#13;of $1,839 for the remaining lease&amp;#160;obligation associated with the Glendale location in the accompanying unaudited condensed&#13;consolidated balance sheets. The current portion of the lease liability is included with &amp;#8220;Accrued expenses&amp;#8221; and the&#13;long-term portion is included in &amp;#8220;Other long-term liabilities&amp;#8221;. As of September 30, 2018, the future lease obligation&#13;was recorded at present value and discounted at an annual rate of 13%. Sublease payments were anticipated to be received 24 months&#13;from the abandonment date. The sublease payments were estimated to be 50% less than the Company&amp;#8217;s lease payment obligation&#13;through the remainder of the lease.&lt;/p&gt;&#13;&#13;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&amp;#160;&lt;/p&gt;&#13;&#13;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;The Company capitalizes interest costs&#13;on borrowings incurred during the new construction or upgrade of qualifying assets. During the nine months ended September 30,&#13;2018 and 2017, the Company incurred interest costs totaling $12,715 and $12,113 respectively, of which $0 and $195 was capitalized,&#13;respectively. For the three months ended September 30, 2018 and 2017, the Company incurred interest costs totaling $4,203 and $4,135,&#13;respectively, of which $0 and $0 was capitalized, respectively.&lt;/p&gt;</us-gaap:PropertyPlantAndEquipmentDisclosureTextBlock>
    <us-gaap:CommitmentsAndContingenciesDisclosureTextBlock contextRef="Context_3ME_01_Jan_2018T00_00_00_TO_31_Mar_2018T00_00_00">&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"&gt;&lt;b&gt;NOTE 7 &amp;#8212; COMMITMENTS AND CONTINGENCIES&lt;/b&gt;&lt;/p&gt;&#13;&#13;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&amp;#160;&lt;/p&gt;&#13;&#13;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;b&gt;&lt;i&gt;Operating Leases&lt;/i&gt;&lt;/b&gt;&lt;/p&gt;&#13;&#13;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&amp;#160;&lt;/p&gt;&#13;&#13;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;At September 30, 2018, future minimum payments&#13;under non-cancelable operating leases are as follows.&lt;/p&gt;&#13;&#13;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&amp;#160;&lt;/p&gt;&#13;&#13;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;/p&gt;&#13;&#13;&lt;table cellpadding="0" cellspacing="0" style="border-collapse: collapse; width: 100%; font: 10pt Times New Roman, Times, Serif"&gt;&#13;&lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;&#13;    &lt;td style="width: 88%"&gt;2018 &amp;#8211; 2019&lt;/td&gt;&lt;td style="width: 1%"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="width: 1%; text-align: left"&gt;$&lt;/td&gt;&lt;td style="width: 9%; text-align: right"&gt;20,791&lt;/td&gt;&lt;td style="width: 1%; text-align: left"&gt;&amp;#160;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr style="vertical-align: bottom; background-color: transparent"&gt;&#13;    &lt;td&gt;2019 &amp;#8211; 2020&lt;/td&gt;&lt;td&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: left"&gt;&amp;#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;23,456&lt;/td&gt;&lt;td style="text-align: left"&gt;&amp;#160;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;&#13;    &lt;td&gt;2020 &amp;#8211; 2021&lt;/td&gt;&lt;td&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: left"&gt;&amp;#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;24,296&lt;/td&gt;&lt;td style="text-align: left"&gt;&amp;#160;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr style="vertical-align: bottom; background-color: transparent"&gt;&#13;    &lt;td&gt;2021 &amp;#8211; 2022&lt;/td&gt;&lt;td&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: left"&gt;&amp;#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;24,777&lt;/td&gt;&lt;td style="text-align: left"&gt;&amp;#160;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;&#13;    &lt;td&gt;2022 &amp;#8211; 2023&lt;/td&gt;&lt;td&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: left"&gt;&amp;#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;25,041&lt;/td&gt;&lt;td style="text-align: left"&gt;&amp;#160;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr style="vertical-align: bottom; background-color: transparent"&gt;&#13;    &lt;td style="padding-bottom: 1.5pt"&gt;Thereafter&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-bottom: Black 1.5pt solid; text-align: left"&gt;&amp;#160;&lt;/td&gt;&lt;td style="border-bottom: Black 1.5pt solid; text-align: right"&gt;267,844&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; text-align: left"&gt;&amp;#160;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;&#13;    &lt;td&gt;&amp;#160;&lt;/td&gt;&lt;td&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: left"&gt;&amp;#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&amp;#160;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr style="vertical-align: bottom; background-color: transparent"&gt;&#13;    &lt;td style="padding-bottom: 4pt"&gt;&amp;#160;&lt;/td&gt;&lt;td style="padding-bottom: 4pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-bottom: Black 4pt double; text-align: left"&gt;$&lt;/td&gt;&lt;td style="border-bottom: Black 4pt double; text-align: right"&gt;386,205&lt;/td&gt;&lt;td style="padding-bottom: 4pt; text-align: left"&gt;&amp;#160;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;/table&gt;&#13;&#13;&#13;&#13;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&amp;#160;&amp;#160;&lt;/p&gt;&#13;&#13;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;Certain operating leases require contingent&#13;rental payments based on a percentage of sales in excess of stipulated amounts. Rent expense during the nine months ended September&#13;30 was as follows:&lt;/p&gt;&#13;&#13;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"&gt;&amp;#160;&lt;/p&gt;&#13;&#13;&lt;table cellpadding="0" cellspacing="0" style="border-collapse: collapse; width: 100%; font: 10pt Times New Roman, Times, Serif"&gt;&#13;&lt;tr style="vertical-align: bottom"&gt;&#13;    &lt;td&gt;&lt;b&gt;&amp;#160;&lt;/b&gt;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt"&gt;&lt;b&gt;&amp;#160;&lt;/b&gt;&lt;/td&gt;&#13;    &lt;td colspan="2" style="text-align: center; border-bottom: Black 1.5pt solid"&gt;&lt;b&gt;2018&lt;/b&gt;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt"&gt;&lt;b&gt;&amp;#160;&lt;/b&gt;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt"&gt;&lt;b&gt;&amp;#160;&lt;/b&gt;&lt;/td&gt;&#13;    &lt;td colspan="2" style="text-align: center; border-bottom: Black 1.5pt solid"&gt;&lt;b&gt;2017&lt;/b&gt;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt"&gt;&lt;b&gt;&amp;#160;&lt;/b&gt;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;&#13;    &lt;td style="width: 76%; text-align: left"&gt;Minimum rentals&lt;/td&gt;&lt;td style="width: 1%"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="width: 1%; text-align: left"&gt;$&lt;/td&gt;&lt;td style="width: 9%; text-align: right"&gt;12,284&lt;/td&gt;&lt;td style="width: 1%; text-align: left"&gt;&amp;#160;&lt;/td&gt;&lt;td style="width: 1%"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="width: 1%; text-align: left"&gt;$&lt;/td&gt;&lt;td style="width: 9%; text-align: right"&gt;11,069&lt;/td&gt;&lt;td style="width: 1%; text-align: left"&gt;&amp;#160;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr style="vertical-align: bottom; background-color: White"&gt;&#13;    &lt;td style="text-align: left; padding-bottom: 1.5pt"&gt;Contingent rentals&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-bottom: Black 1.5pt solid; text-align: left"&gt;&amp;#160;&lt;/td&gt;&lt;td style="border-bottom: Black 1.5pt solid; text-align: right"&gt;-&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; text-align: left"&gt;&amp;#160;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-bottom: Black 1.5pt solid; text-align: left"&gt;&amp;#160;&lt;/td&gt;&lt;td style="border-bottom: Black 1.5pt solid; text-align: right"&gt;(44&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; text-align: left"&gt;)&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;&#13;    &lt;td&gt;&amp;#160;&lt;/td&gt;&lt;td&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: left"&gt;&amp;#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&amp;#160;&lt;/td&gt;&lt;td&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: left"&gt;&amp;#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&amp;#160;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr style="vertical-align: bottom; background-color: White"&gt;&#13;    &lt;td style="padding-bottom: 4pt"&gt;&amp;#160;&lt;/td&gt;&lt;td style="padding-bottom: 4pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-bottom: Black 4pt double; text-align: left"&gt;$&lt;/td&gt;&lt;td style="border-bottom: Black 4pt double; text-align: right"&gt;12,284&lt;/td&gt;&lt;td style="padding-bottom: 4pt; text-align: left"&gt;&amp;#160;&lt;/td&gt;&lt;td style="padding-bottom: 4pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-bottom: Black 4pt double; text-align: left"&gt;$&lt;/td&gt;&lt;td style="border-bottom: Black 4pt double; text-align: right"&gt;11,025&lt;/td&gt;&lt;td style="padding-bottom: 4pt; text-align: left"&gt;&amp;#160;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;/table&gt;&#13;&#13;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&amp;#160;&amp;#160;&lt;/p&gt;&#13;&#13;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;Rent expense during the three months ended&#13;September 30 was as follows:&amp;#160;&lt;/p&gt;&#13;&#13;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&amp;#160;&lt;/p&gt;&#13;&#13;&lt;table cellpadding="0" cellspacing="0" style="border-collapse: collapse; width: 100%; font: 10pt Times New Roman, Times, Serif"&gt;&#13;&lt;tr style="vertical-align: bottom"&gt;&#13;    &lt;td&gt;&lt;b&gt;&amp;#160;&lt;/b&gt;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt"&gt;&lt;b&gt;&amp;#160;&lt;/b&gt;&lt;/td&gt;&#13;    &lt;td colspan="2" style="text-align: center; border-bottom: Black 1.5pt solid"&gt;&lt;b&gt;2018&lt;/b&gt;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt"&gt;&lt;b&gt;&amp;#160;&lt;/b&gt;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt"&gt;&lt;b&gt;&amp;#160;&lt;/b&gt;&lt;/td&gt;&#13;    &lt;td colspan="2" style="text-align: center; border-bottom: Black 1.5pt solid"&gt;&lt;b&gt;2017&lt;/b&gt;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt"&gt;&lt;b&gt;&amp;#160;&lt;/b&gt;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;&#13;    &lt;td style="width: 76%; text-align: left; text-indent: -10pt; padding-left: 10pt"&gt;Minimum rentals&lt;/td&gt;&lt;td style="width: 1%"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="width: 1%; text-align: left"&gt;$&lt;/td&gt;&lt;td style="width: 9%; text-align: right"&gt;4,097&lt;/td&gt;&lt;td style="width: 1%; text-align: left"&gt;&amp;#160;&lt;/td&gt;&lt;td style="width: 1%"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="width: 1%; text-align: left"&gt;$&lt;/td&gt;&lt;td style="width: 9%; text-align: right"&gt;4,060&lt;/td&gt;&lt;td style="width: 1%; text-align: left"&gt;&amp;#160;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr style="vertical-align: bottom; background-color: White"&gt;&#13;    &lt;td style="text-align: left; padding-bottom: 1.5pt; text-indent: -10pt; padding-left: 10pt"&gt;Contingent rentals&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-bottom: Black 1.5pt solid; text-align: left"&gt;&amp;#160;&lt;/td&gt;&lt;td style="border-bottom: Black 1.5pt solid; text-align: right"&gt;-&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; text-align: left"&gt;&amp;#160;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-bottom: Black 1.5pt solid; text-align: left"&gt;&amp;#160;&lt;/td&gt;&lt;td style="border-bottom: Black 1.5pt solid; text-align: right"&gt;-&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; text-align: left"&gt;&amp;#160;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;&#13;    &lt;td&gt;&amp;#160;&lt;/td&gt;&lt;td&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: left"&gt;&amp;#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&amp;#160;&lt;/td&gt;&lt;td&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: left"&gt;&amp;#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&amp;#160;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr style="vertical-align: bottom; background-color: White"&gt;&#13;    &lt;td style="padding-bottom: 4pt"&gt;&amp;#160;&lt;/td&gt;&lt;td style="padding-bottom: 4pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-bottom: Black 4pt double; text-align: left"&gt;$&lt;/td&gt;&lt;td style="border-bottom: Black 4pt double; text-align: right"&gt;4,097&lt;/td&gt;&lt;td style="padding-bottom: 4pt; text-align: left"&gt;&amp;#160;&lt;/td&gt;&lt;td style="padding-bottom: 4pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-bottom: Black 4pt double; text-align: left"&gt;$&lt;/td&gt;&lt;td style="border-bottom: Black 4pt double; text-align: right"&gt;4,060&lt;/td&gt;&lt;td style="padding-bottom: 4pt; text-align: left"&gt;&amp;#160;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;/table&gt;&#13;&#13;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&amp;#160;&lt;/p&gt;&#13;&#13;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;b&gt;&lt;i&gt;Litigation&lt;/i&gt;&lt;/b&gt;&lt;/p&gt;&#13;&#13;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&amp;#160;&lt;/p&gt;&#13;&#13;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;The Company is exposed to litigation in&#13;the normal course of business.&lt;/p&gt;&#13;&#13;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&amp;#160;&lt;/p&gt;&#13;&#13;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;From time to time, the Company may become&#13;involved in various lawsuits and legal proceedings which arise in the ordinary course of business. However, litigation is subject&#13;to inherent uncertainties, and an adverse result in these or other matters may arise from time to time that may harm the Company&amp;#8217;s&#13;business.&lt;/p&gt;&#13;&#13;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&amp;#160;&lt;/p&gt;&#13;&#13;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;The Company currently is a defendant in&#13;a class action lawsuit captioned Mary Ryan and Johanna Nielson v. iPic-Gold Class Entertainment, LLC, Case # BC 688633, which was&#13;filed in Superior Court of the State of California, County of Los Angeles, on December 29, 2017. This lawsuit asserts failure to&#13;pay minimum wage, pay overtime wages, provide meal breaks and rest periods, and provide accurate itemized wage statements with&#13;respect to certain workers.&lt;/p&gt;&#13;&#13;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&amp;#160;&lt;/p&gt;&#13;&#13;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;/p&gt;&#13;&#13;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;The Company reserves for costs related&#13;to contingencies when a loss is probable and the amount is reasonably estimable. As of this date, the Company has not made a provision&#13;for the claim described above, due to the fact that it is currently not probable nor reasonably estimable. However, the outcome&#13;of the legal proceeding described above is uncertain, and depending upon what the facts reveal once the Company completes its investigation&#13;of the claim, it may choose to contest the suit or settle this claim. In either scenario, the Company could be subject to paying&#13;an amount that could have a material adverse impact on its results of operations in any given future reporting period.&lt;/p&gt;&#13;&#13;&#13;&#13;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&amp;#160;&lt;/p&gt;&#13;&#13;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;Other than the lawsuit described above,&#13;where it is premature to determine what effect the claim will have on the business, the Company is currently not aware of any such&#13;legal proceedings or claims that it believes will have, individually or in the aggregate, a material adverse effect on the business,&#13;financial condition, operating results or cash flows. However, lawsuits or any other legal or administrative proceeding, regardless&#13;of the outcome, may result in diversion of resources, including management&amp;#8217;s time and attention.&lt;/p&gt;&#13;&#13;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;/p&gt;</us-gaap:CommitmentsAndContingenciesDisclosureTextBlock>
    <us-gaap:ScheduleOfFutureMinimumRentalPaymentsForOperatingLeasesTableTextBlock contextRef="Context_3ME_01_Jan_2018T00_00_00_TO_31_Mar_2018T00_00_00">&lt;table cellpadding="0" cellspacing="0" style="border-collapse: collapse; width: 100%; font: 10pt Times New Roman, Times, Serif"&gt;&#13;&lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;&#13;    &lt;td style="width: 88%"&gt;2018 &amp;#8211; 2019&lt;/td&gt;&#13;    &lt;td style="width: 1%"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="width: 1%; text-align: left"&gt;$&lt;/td&gt;&#13;    &lt;td style="width: 9%; text-align: right"&gt;20,791&lt;/td&gt;&#13;    &lt;td style="width: 1%; text-align: left"&gt;&amp;#160;&lt;/td&gt;&#13;&lt;/tr&gt;&#13;&lt;tr style="vertical-align: bottom; background-color: transparent"&gt;&#13;    &lt;td&gt;2019 &amp;#8211; 2020&lt;/td&gt;&#13;    &lt;td&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: left"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;23,456&lt;/td&gt;&#13;    &lt;td style="text-align: left"&gt;&amp;#160;&lt;/td&gt;&#13;&lt;/tr&gt;&#13;&lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;&#13;    &lt;td&gt;2020 &amp;#8211; 2021&lt;/td&gt;&#13;    &lt;td&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: left"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;24,296&lt;/td&gt;&#13;    &lt;td style="text-align: left"&gt;&amp;#160;&lt;/td&gt;&#13;&lt;/tr&gt;&#13;&lt;tr style="vertical-align: bottom; background-color: transparent"&gt;&#13;    &lt;td&gt;2021 &amp;#8211; 2022&lt;/td&gt;&#13;    &lt;td&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: left"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;24,777&lt;/td&gt;&#13;    &lt;td style="text-align: left"&gt;&amp;#160;&lt;/td&gt;&#13;&lt;/tr&gt;&#13;&lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;&#13;    &lt;td&gt;2022 &amp;#8211; 2023&lt;/td&gt;&#13;    &lt;td&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: left"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;25,041&lt;/td&gt;&#13;    &lt;td style="text-align: left"&gt;&amp;#160;&lt;/td&gt;&#13;&lt;/tr&gt;&#13;&lt;tr style="vertical-align: bottom; background-color: transparent"&gt;&#13;    &lt;td style="padding-bottom: 1.5pt"&gt;Thereafter&lt;/td&gt;&#13;    &lt;td style="padding-bottom: 1.5pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-bottom: Black 1.5pt solid; text-align: left"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-bottom: Black 1.5pt solid; text-align: right"&gt;267,844&lt;/td&gt;&#13;    &lt;td style="padding-bottom: 1.5pt; text-align: left"&gt;&amp;#160;&lt;/td&gt;&#13;&lt;/tr&gt;&#13;&lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;&#13;    &lt;td&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: left"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: left"&gt;&amp;#160;&lt;/td&gt;&#13;&lt;/tr&gt;&#13;&lt;tr style="vertical-align: bottom; background-color: transparent"&gt;&#13;    &lt;td style="padding-bottom: 4pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="padding-bottom: 4pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-bottom: Black 4pt double; text-align: left"&gt;$&lt;/td&gt;&#13;    &lt;td style="border-bottom: Black 4pt double; text-align: right"&gt;386,205&lt;/td&gt;&#13;    &lt;td style="padding-bottom: 4pt; text-align: left"&gt;&amp;#160;&lt;/td&gt;&#13;&lt;/tr&gt;&#13;&lt;/table&gt;</us-gaap:ScheduleOfFutureMinimumRentalPaymentsForOperatingLeasesTableTextBlock>
    <ipic:ManagementsPlanRegardingFutureOperationsTextBlock contextRef="Context_3ME_01_Jan_2018T00_00_00_TO_31_Mar_2018T00_00_00">&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"&gt;&lt;b&gt;NOTE 9 &amp;#8212; MANAGEMENT&amp;#8217;S PLAN REGARDING FUTURE OPERATIONS&lt;/b&gt;&lt;/p&gt;&#13;&#13;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&amp;#160;&lt;/p&gt;&#13;&#13;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;The Company incurred a net loss for the&#13;nine months ended September 30, 2018 of $42,453. In addition, the Company&amp;#8217;s liabilities exceeded its assets by $105,278 and&#13;the Company had a working capital deficit of $17,348 at September 30, 2018.&lt;/p&gt;&#13;&#13;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&amp;#160;&lt;/p&gt;&#13;&#13;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;The Company had cash and cash equivalents&#13;of $3,182 at September 30, 2018 and used $20,673 in cash for operating activities for the nine months ended September&#13;30, 2018.&lt;/p&gt;&#13;&#13;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&amp;#160;&amp;#160;&lt;/p&gt;&#13;&#13;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;The&amp;#160;Company&amp;#8217;s ability to continue&#13;as a going-concern is dependent on its ability to generate sufficient cash from operating activities, which is subject to achieving&#13;its operating plans, and the continued availability of funding sources. The main sources of funding are expected to be the RSA&#13;Non-revolving Credit Facility and equity financing.&lt;/p&gt;&#13;&#13;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&amp;#160;&lt;/p&gt;&#13;&#13;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;/p&gt;&#13;&#13;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;Management considers the continued availability&#13;of the Non-revolving Credit Facility to be a significant condition to meeting its payment obligations related to remodeling projects&#13;and our new build project in Delray Beach, Florida. Management believes that growth into new locations is critical to the Company&amp;#8217;s&#13;ability to receive funding. On June 22, 2018, the Non-revolving Credit Facility was amended to remove the Matching Requirement&#13;and the Operating Target Requirement. On June 22, 2018 the Non-revolving Credit Facility was also modified to permit us to borrow&#13;up to $17,923 on five planned remodeling projects. An amount equal to eighty percent (80%) of the total costs to develop each project&#13;constitutes a &amp;#8220;Project Tranche&amp;#8221;. Any changes to the amount of a Project Tranche (either increases or decreases) are&#13;subject to prior written consent from the lender. On June 29, 2018 the Non-revolving Credit Facility was further modified to permit&#13;us to borrow funds up to $8,233 for working capital expenses, in addition to the borrowing for planned 2018 remodeling projects.&lt;/p&gt;&#13;&#13;&#13;&#13;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&amp;#160;&lt;/p&gt;&#13;&#13;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;Additionally, we are required to comply&#13;with Securities and Exchange Commission and NASDAQ rules and requirements when raising capital, which may make it more difficult&#13;for us to raise significant amounts of capital. If we cannot raise needed funds, we might be forced to make substantial reductions&#13;in our operating expenses, which could adversely affect our ability to implement our business plan and ultimately our viability&#13;as a company. These unaudited condensed consolidated&amp;#160;financial statements do not include any adjustments relating to the recoverability&#13;and classification of recorded asset amounts or amounts and classification of liabilities that might result from this uncertainty.&lt;/p&gt;&#13;&#13;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&amp;#160;&lt;/p&gt;&#13;&#13;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;Consequently, due to the continued operating&#13;losses, negative working capital, negative cash flows from operating activities and limited access to additional funding through&#13;debt or equity infusions, management has determined that these matters raise substantial doubt about the Company&amp;#8217;s ability&#13;to continue as a going concern. To meet our capital and operating needs, the Company is considering multiple alternatives, including,&#13;but not limited to, equity financings, debt financings and other funding transactions, as well as operational changes to increase&#13;revenues. No assurance can be given that any future financing or funding transaction will be available or, if available, that it&#13;will be on terms that are satisfactory to the Company. Even if the Company is able to obtain additional financing, it may contain&#13;undue restrictions on operations, in the case of debt financing or cause substantial dilution for stockholders, in the case of&#13;equity financing.&lt;/p&gt;</ipic:ManagementsPlanRegardingFutureOperationsTextBlock>
    <us-gaap:MinorityInterestDisclosureTextBlock contextRef="Context_3ME_01_Jan_2018T00_00_00_TO_31_Mar_2018T00_00_00">&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"&gt;&lt;b&gt;NOTE 10 &amp;#8212; NON-CONTROLLING INTERESTS&lt;/b&gt;&lt;/p&gt;&#13;&#13;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&amp;#160;&lt;/p&gt;&#13;&#13;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;As of September 30, 2018, 62.19% of Holdings&amp;#8217;&#13;ownership interests was held by iPic. The non-controlling interests represent the Holdings&amp;#8217; ownership interests&#13;not held by iPic. The ownership is summarized as follows:&lt;/p&gt;&#13;&#13;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&amp;#160;&lt;/p&gt;&#13;&#13;&lt;table cellpadding="0" cellspacing="0" style="border-collapse: collapse; width: 100%; font: 10pt Times New Roman, Times, Serif"&gt;&#13;&lt;tr style="vertical-align: bottom"&gt;&#13;    &lt;td&gt;&amp;#160;&lt;/td&gt;&lt;td style="font-weight: bold; padding-bottom: 1.5pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td colspan="6" style="font-weight: bold; text-align: center; border-bottom: Black 1.5pt solid"&gt;September 30,&lt;br /&gt; 2018&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; font-weight: bold"&gt;&amp;#160;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr style="vertical-align: bottom"&gt;&#13;    &lt;td&gt;&amp;#160;&lt;/td&gt;&lt;td style="font-weight: bold; padding-bottom: 1.5pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td colspan="2" style="font-weight: bold; text-align: center; border-bottom: Black 1.5pt solid"&gt;Units&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; font-weight: bold"&gt;&amp;#160;&lt;/td&gt;&lt;td style="font-weight: bold; padding-bottom: 1.5pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td colspan="2" style="font-weight: bold; text-align: center; border-bottom: Black 1.5pt solid"&gt;Ownership&amp;#160;%&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; font-weight: bold"&gt;&amp;#160;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;&#13;    &lt;td style="width: 76%; text-align: left"&gt;iPic&amp;#8217;s ownership of common units&lt;/td&gt;&lt;td style="width: 1%"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="width: 1%; text-align: left"&gt;&amp;#160;&lt;/td&gt;&lt;td style="width: 9%; text-align: right"&gt;7,112,974&lt;/td&gt;&lt;td style="width: 1%; text-align: left"&gt;&amp;#160;&lt;/td&gt;&lt;td style="width: 1%"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="width: 1%; text-align: left"&gt;&amp;#160;&lt;/td&gt;&lt;td style="width: 9%; text-align: right"&gt;62.19&lt;/td&gt;&lt;td style="width: 1%; text-align: left"&gt;%&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr style="vertical-align: bottom; background-color: White"&gt;&#13;    &lt;td style="text-align: left; padding-bottom: 1.5pt"&gt;Non-controlling interest holders&amp;#8217; ownership of common units&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-bottom: Black 1.5pt solid; text-align: left"&gt;&amp;#160;&lt;/td&gt;&lt;td style="border-bottom: Black 1.5pt solid; text-align: right"&gt;4,323,755&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; text-align: left"&gt;&amp;#160;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-bottom: Black 1.5pt solid; text-align: left"&gt;&amp;#160;&lt;/td&gt;&lt;td style="border-bottom: Black 1.5pt solid; text-align: right"&gt;37.81&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; text-align: left"&gt;%&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;&#13;    &lt;td style="text-align: left; padding-bottom: 4pt"&gt;Total common units&lt;/td&gt;&lt;td style="padding-bottom: 4pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-bottom: Black 4pt double; text-align: left"&gt;&amp;#160;&lt;/td&gt;&lt;td style="border-bottom: Black 4pt double; text-align: right"&gt;11,436,729&lt;/td&gt;&lt;td style="padding-bottom: 4pt; text-align: left"&gt;&amp;#160;&lt;/td&gt;&lt;td style="padding-bottom: 4pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-bottom: Black 4pt double; text-align: left"&gt;&amp;#160;&lt;/td&gt;&lt;td style="border-bottom: Black 4pt double; text-align: right"&gt;100.00&lt;/td&gt;&lt;td style="padding-bottom: 4pt; text-align: left"&gt;%&lt;/td&gt;&lt;/tr&gt;&#13;&lt;/table&gt;&#13;&#13;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&amp;#160;&lt;/p&gt;&#13;&#13;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;The Company uses the weighted-average ownership&#13;percentages during the period to calculate the pretax income or loss attributable to iPic. and the non-controlling&#13;interest holders of Holdings.&lt;/p&gt;</us-gaap:MinorityInterestDisclosureTextBlock>
    <us-gaap:RedeemableNoncontrollingInterestTableTextBlock contextRef="Context_3ME_01_Jan_2018T00_00_00_TO_31_Mar_2018T00_00_00">&lt;table cellpadding="0" cellspacing="0" style="border-collapse: collapse; width: 100%; font: 10pt Times New Roman, Times, Serif"&gt;&lt;tr style="vertical-align: bottom"&gt;&lt;td&gt;&amp;#160;&lt;/td&gt;&lt;td style="font-weight: bold; padding-bottom: 1.5pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td colspan="6" style="font-weight: bold; text-align: center; border-bottom: Black 1.5pt solid"&gt;September 30,&lt;br /&gt; 2018&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; font-weight: bold"&gt;&amp;#160;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr style="vertical-align: bottom"&gt;&#13;    &lt;td&gt;&amp;#160;&lt;/td&gt;&lt;td style="font-weight: bold; padding-bottom: 1.5pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td colspan="2" style="font-weight: bold; text-align: center; border-bottom: Black 1.5pt solid"&gt;Units&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; font-weight: bold"&gt;&amp;#160;&lt;/td&gt;&lt;td style="font-weight: bold; padding-bottom: 1.5pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td colspan="2" style="font-weight: bold; text-align: center; border-bottom: Black 1.5pt solid"&gt;Ownership&amp;#160;%&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; font-weight: bold"&gt;&amp;#160;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;&#13;    &lt;td style="width: 76%; text-align: left"&gt;iPic&amp;#8217;s ownership of common units&lt;/td&gt;&lt;td style="width: 1%"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="width: 1%; text-align: left"&gt;&amp;#160;&lt;/td&gt;&lt;td style="width: 9%; text-align: right"&gt;7,112,974&lt;/td&gt;&lt;td style="width: 1%; text-align: left"&gt;&amp;#160;&lt;/td&gt;&lt;td style="width: 1%"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="width: 1%; text-align: left"&gt;&amp;#160;&lt;/td&gt;&lt;td style="width: 9%; text-align: right"&gt;62.19&lt;/td&gt;&lt;td style="width: 1%; text-align: left"&gt;%&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr style="vertical-align: bottom; background-color: White"&gt;&#13;    &lt;td style="text-align: left; padding-bottom: 1.5pt"&gt;Non-controlling interest holders&amp;#8217; ownership of common units&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-bottom: Black 1.5pt solid; text-align: left"&gt;&amp;#160;&lt;/td&gt;&lt;td style="border-bottom: Black 1.5pt solid; text-align: right"&gt;4,323,755&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; text-align: left"&gt;&amp;#160;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-bottom: Black 1.5pt solid; text-align: left"&gt;&amp;#160;&lt;/td&gt;&lt;td style="border-bottom: Black 1.5pt solid; text-align: right"&gt;37.81&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; text-align: left"&gt;%&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;&#13;    &lt;td style="text-align: left; padding-bottom: 4pt"&gt;Total common units&lt;/td&gt;&lt;td style="padding-bottom: 4pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-bottom: Black 4pt double; text-align: left"&gt;&amp;#160;&lt;/td&gt;&lt;td style="border-bottom: Black 4pt double; text-align: right"&gt;11,436,729&lt;/td&gt;&lt;td style="padding-bottom: 4pt; text-align: left"&gt;&amp;#160;&lt;/td&gt;&lt;td style="padding-bottom: 4pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-bottom: Black 4pt double; text-align: left"&gt;&amp;#160;&lt;/td&gt;&lt;td style="border-bottom: Black 4pt double; text-align: right"&gt;100.00&lt;/td&gt;&lt;td style="padding-bottom: 4pt; text-align: left"&gt;%&lt;/td&gt;&lt;/tr&gt;&lt;/table&gt;</us-gaap:RedeemableNoncontrollingInterestTableTextBlock>
    <us-gaap:DisclosureOfShareBasedCompensationArrangementsByShareBasedPaymentAwardTextBlock contextRef="Context_3ME_01_Jan_2018T00_00_00_TO_31_Mar_2018T00_00_00">&lt;p style="margin: 0pt"&gt;&lt;/p&gt;&#13;&#13;&lt;table cellpadding="0" cellspacing="0" style="border-collapse: collapse; width: 100%; font: 10pt Times New Roman, Times, Serif"&gt;&#13;&lt;tr style="vertical-align: bottom"&gt;&#13;    &lt;td&gt;&amp;#160;&lt;/td&gt;&lt;td style="font-weight: bold; padding-bottom: 1.5pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td colspan="2" style="font-weight: bold; text-align: center; border-bottom: Black 1.5pt solid"&gt;Options&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; font-weight: bold"&gt;&amp;#160;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td colspan="2" style="text-align: center; border-bottom: Black 1.5pt solid"&gt;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"&gt;&lt;b&gt;Weighted Average&lt;/b&gt;&lt;/p&gt; &lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"&gt;&lt;b&gt;Grant Date Fair Value Per Option&lt;/b&gt;&amp;#160;&lt;/p&gt;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt"&gt;&amp;#160;&lt;/td&gt;&lt;td style="font-weight: bold; padding-bottom: 1.5pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td colspan="2" style="font-weight: bold; text-align: center; border-bottom: Black 1.5pt solid"&gt;Weighted Average Exercise Price per Option&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; font-weight: bold"&gt;&amp;#160;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;&#13;    &lt;td style="width: 64%; font-weight: bold"&gt;Outstanding - December 31, 2017&lt;/td&gt;&lt;td style="width: 1%; font-weight: bold"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="width: 1%; font-weight: bold; text-align: left"&gt;&amp;#160;&lt;/td&gt;&lt;td style="width: 9%; font-weight: bold; text-align: right"&gt;955,300&lt;/td&gt;&lt;td style="width: 1%; font-weight: bold; text-align: left"&gt;&amp;#160;&lt;/td&gt;&lt;td style="width: 1%; font-weight: bold"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="width: 1%; font-weight: bold; text-align: left"&gt;$&lt;/td&gt;&lt;td style="width: 9%; font-weight: bold; text-align: right"&gt;4.58&lt;/td&gt;&lt;td style="width: 1%; font-weight: bold; text-align: left"&gt;&amp;#160;&lt;/td&gt;&lt;td style="width: 1%; font-weight: bold"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="width: 1%; font-weight: bold; text-align: left"&gt;$&lt;/td&gt;&lt;td style="width: 9%; font-weight: bold; text-align: right"&gt;18.13&lt;/td&gt;&lt;td style="width: 1%; font-weight: bold; text-align: left"&gt;&amp;#160;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr style="vertical-align: bottom; background-color: White"&gt;&#13;    &lt;td style="font-weight: bold"&gt;Exercisable - December 31, 2017&lt;/td&gt;&lt;td style="font-weight: bold"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="font-weight: bold; text-align: left"&gt;&amp;#160;&lt;/td&gt;&lt;td style="font-weight: bold; text-align: right"&gt;-&lt;/td&gt;&lt;td style="font-weight: bold; text-align: left"&gt;&amp;#160;&lt;/td&gt;&lt;td style="font-weight: bold"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="font-weight: bold; text-align: left"&gt;$&lt;/td&gt;&lt;td style="font-weight: bold; text-align: right"&gt;-&lt;/td&gt;&lt;td style="font-weight: bold; text-align: left"&gt;&amp;#160;&lt;/td&gt;&lt;td style="font-weight: bold"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="font-weight: bold; text-align: left"&gt;$&lt;/td&gt;&lt;td style="font-weight: bold; text-align: right"&gt;-&lt;/td&gt;&lt;td style="font-weight: bold; text-align: left"&gt;&amp;#160;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;&#13;    &lt;td&gt;Granted&lt;/td&gt;&lt;td&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: left"&gt;&amp;#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;149,120&lt;/td&gt;&lt;td style="text-align: left"&gt;&amp;#160;&lt;/td&gt;&lt;td&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: left"&gt;&amp;#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;2.56&lt;/td&gt;&lt;td style="text-align: left"&gt;&amp;#160;&lt;/td&gt;&lt;td&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: left"&gt;&amp;#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;8.26&lt;/td&gt;&lt;td style="text-align: left"&gt;&amp;#160;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr style="vertical-align: bottom; background-color: White"&gt;&#13;    &lt;td&gt;Exercised&lt;/td&gt;&lt;td style="font-weight: bold"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="font-weight: bold; text-align: left"&gt;&amp;#160;&lt;/td&gt;&lt;td style="font-weight: bold; text-align: right"&gt;-&lt;/td&gt;&lt;td style="font-weight: bold; text-align: left"&gt;&amp;#160;&lt;/td&gt;&lt;td style="font-weight: bold"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="font-weight: bold; text-align: left"&gt;&amp;#160;&lt;/td&gt;&lt;td style="font-weight: bold; text-align: right"&gt;-&lt;/td&gt;&lt;td style="font-weight: bold; text-align: left"&gt;&amp;#160;&lt;/td&gt;&lt;td style="font-weight: bold"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="font-weight: bold; text-align: left"&gt;&amp;#160;&lt;/td&gt;&lt;td style="font-weight: bold; text-align: right"&gt;-&lt;/td&gt;&lt;td style="font-weight: bold; text-align: left"&gt;&amp;#160;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;&#13;    &lt;td style="padding-bottom: 1.5pt"&gt;Forfeited/Cancelled&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-bottom: Black 1.5pt solid; text-align: left"&gt;&amp;#160;&lt;/td&gt;&lt;td style="border-bottom: Black 1.5pt solid; text-align: right"&gt;(54,858&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; text-align: left"&gt;)&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-bottom: Black 1.5pt solid; text-align: left"&gt;&amp;#160;&lt;/td&gt;&lt;td style="border-bottom: Black 1.5pt solid; text-align: right"&gt;4.52&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; text-align: left"&gt;&amp;#160;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-bottom: Black 1.5pt solid; text-align: left"&gt;&amp;#160;&lt;/td&gt;&lt;td style="border-bottom: Black 1.5pt solid; text-align: right"&gt;17.84&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; text-align: left"&gt;&amp;#160;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr style="vertical-align: bottom; background-color: White"&gt;&#13;    &lt;td style="font-weight: bold; padding-bottom: 4pt"&gt;Outstanding &amp;#8211; September 30, 2018&lt;/td&gt;&lt;td style="font-weight: bold; padding-bottom: 4pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-bottom: Black 4pt double; font-weight: bold; text-align: left"&gt;&amp;#160;&lt;/td&gt;&lt;td style="border-bottom: Black 4pt double; font-weight: bold; text-align: right"&gt;1,049,562&lt;/td&gt;&lt;td style="padding-bottom: 4pt; font-weight: bold; text-align: left"&gt;&amp;#160;&lt;/td&gt;&lt;td style="font-weight: bold; padding-bottom: 4pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-bottom: Black 4pt double; font-weight: bold; text-align: left"&gt;$&lt;/td&gt;&lt;td style="border-bottom: Black 4pt double; font-weight: bold; text-align: right"&gt;4.36&lt;/td&gt;&lt;td style="padding-bottom: 4pt; font-weight: bold; text-align: left"&gt;&amp;#160;&lt;/td&gt;&lt;td style="font-weight: bold; padding-bottom: 4pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-bottom: Black 4pt double; font-weight: bold; text-align: left"&gt;$&lt;/td&gt;&lt;td style="border-bottom: Black 4pt double; font-weight: bold; text-align: right"&gt;17.04&lt;/td&gt;&lt;td style="padding-bottom: 4pt; font-weight: bold; text-align: left"&gt;&amp;#160;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;&#13;    &lt;td style="font-weight: bold; padding-bottom: 4pt"&gt;Exercisable &amp;#8211; September 30, 2018&lt;/td&gt;&lt;td style="font-weight: bold; padding-bottom: 4pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-bottom: Black 4pt double; font-weight: bold; text-align: left"&gt;&amp;#160;&lt;/td&gt;&lt;td style="border-bottom: Black 4pt double; font-weight: bold; text-align: right"&gt;355,887&lt;/td&gt;&lt;td style="padding-bottom: 4pt; font-weight: bold; text-align: left"&gt;&amp;#160;&lt;/td&gt;&lt;td style="font-weight: bold; padding-bottom: 4pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-bottom: Black 4pt double; font-weight: bold; text-align: left"&gt;$&lt;/td&gt;&lt;td style="border-bottom: Black 4pt double; font-weight: bold; text-align: right"&gt;3.74&lt;/td&gt;&lt;td style="padding-bottom: 4pt; font-weight: bold; text-align: left"&gt;&amp;#160;&lt;/td&gt;&lt;td style="font-weight: bold; padding-bottom: 4pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-bottom: Black 4pt double; font-weight: bold; text-align: left"&gt;$&lt;/td&gt;&lt;td style="border-bottom: Black 4pt double; font-weight: bold; text-align: right"&gt;14.04&lt;/td&gt;&lt;td style="padding-bottom: 4pt; font-weight: bold; text-align: left"&gt;&amp;#160;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;/table&gt;&#13;&lt;p style="margin: 0pt"&gt;&lt;/p&gt;</us-gaap:DisclosureOfShareBasedCompensationArrangementsByShareBasedPaymentAwardTextBlock>
    <us-gaap:StockGrantedDuringPeriodValueSharebasedCompensationGross contextRef="Context_3ME_01_Jan_2018T00_00_00_TO_31_Mar_2018T00_00_00" unitRef="USD" decimals="-3">382000</us-gaap:StockGrantedDuringPeriodValueSharebasedCompensationGross>
    <ipic:NoncashCapitalDistributions contextRef="Context_3ME_01_Jan_2018T00_00_00_TO_31_Mar_2018T00_00_00" unitRef="USD" xsi:nil="true" />
    <ipic:NoncashCapitalDistributions contextRef="Context_3ME_01_Jan_2017T00_00_00_TO_31_Mar_2017T00_00_00" unitRef="USD" decimals="-3">2270000</ipic:NoncashCapitalDistributions>
    <ipic:InitialPublicOfferingDisclosureTextBlock contextRef="Context_3ME_01_Jan_2018T00_00_00_TO_31_Mar_2018T00_00_00">&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;font style="text-transform: uppercase"&gt;&lt;b&gt;Note&#13;2 &amp;#8212; Initial public offering&lt;/b&gt;&lt;/font&gt;&lt;/p&gt;&#13;&#13;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"&gt;&amp;#160;&lt;/p&gt;&#13;&#13;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"&gt;&lt;b&gt;&lt;i&gt;Initial Public Offering&lt;/i&gt;&lt;/b&gt;&lt;/p&gt;&#13;&#13;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&amp;#160;&lt;/p&gt;&#13;&#13;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;On February 1, 2018, iPic completed its&#13;IPO of 818,429 shares of Class A Common Stock at a price of $18.50 per share. iPic received approximately $13,600 in proceeds,&#13;net of underwriting discounts and commission, but before offering expenses of approximately $1,500. iPic used the proceeds to&#13;purchase 7.32% of newly issued common units of iPic-Gold Class Holdings LLC (&amp;#8220;Common Units&amp;#8221;), which became the sole&#13;managing member of iPic-Gold Class in a series of related transactions that occurred concurrently with the IPO, at a price per&#13;Common Unit equal to the IPO price per share of Class A Common Stock, less underwriting discounts and commissions. As a result&#13;of the IPO, the continuing owners of iPic-Gold Class Holdings LLC control approximately 92.68% of the combined voting power of&#13;all classes of iPic&amp;#8217;s common stock as a result of their ownership of 429,730 shares of iPic&amp;#8217;s Class A Common Stock&#13;and all of the outstanding shares of iPic&amp;#8217;s Class B Common Stock, each share of which is entitled to one vote on all matters&#13;submitted to a vote of iPic&amp;#8217;s stockholders.&amp;#160;&amp;#160;&lt;/p&gt;&#13;&#13;&#13;&#13;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&amp;#160;&lt;/p&gt;&#13;&#13;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;Subsequent to the IPO and the Organizational&#13;Transactions (as defined below) our sole asset is Common Units of Holdings.&lt;/p&gt;&#13;&#13;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&amp;#160;&amp;#160;&amp;#160;&lt;/p&gt;&#13;&#13;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;b&gt;&lt;i&gt;Organizational Transactions&lt;/i&gt;&lt;/b&gt;&lt;/p&gt;&#13;&#13;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&amp;#160;&lt;/p&gt;&#13;&#13;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;Immediately prior to or in connection with&#13;the closing of our IPO on February 1, 2018, we and the pre-IPO owners of iPic-Gold Class (the &amp;#8220;Original iPic Equity Owners&amp;#8221;)&#13;consummated the following organizational transactions (the &amp;#8220;Organizational Transactions&amp;#8221;):&lt;/p&gt;&#13;&#13;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&amp;#160;&lt;/p&gt;&#13;&#13;&lt;table cellspacing="0" cellpadding="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%"&gt;&#13;&lt;tr style="vertical-align: top"&gt;&#13;    &lt;td style="width: 0.25in"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="width: 0.25in"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&amp;#9679;&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="text-align: justify"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;All of the membership interests in iPic-Gold Class were contributed by the Original iPic Equity Owners to Holdings in exchange for all of the membership interests in Holdings (the &amp;#8220;LLC Interests&amp;#8221;), following which iPic-Gold Class became 100% owned and controlled by Holdings;&lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr style="vertical-align: top"&gt;&#13;    &lt;td&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&amp;#9679;&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="text-align: justify"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;We amended and restated the limited liability company agreement of Holdings (the &amp;#8220;Holdings LLC Agreement&amp;#8221;), to, among other things, provide for the organizational structure described below under &amp;#8220;Organizational Structure Following the IPO&amp;#8221;;&lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr style="vertical-align: top"&gt;&#13;    &lt;td&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&amp;#9679;&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="text-align: justify"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;We amended and restated the limited liability company agreement of iPic-Gold Class to appoint Holdings as the sole managing member of iPic-Gold Class and to reflect iPic-Gold Class&amp;#8217;s status as a wholly-owned subsidiary of Holdings;&lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr style="vertical-align: top"&gt;&#13;    &lt;td&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&amp;#9679;&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="text-align: justify"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;Certain of the Original iPic Equity Owners transferred the LLC Interests that they held in Holdings to certain direct or indirect members of such Original iPic Equity Owners. The recipients of these LLC Interests, together with the Original iPic Equity Owners that did not transfer any of the LLC Interests that they held in Holdings, are collectively referred to herein as the &amp;#8220;Continuing iPic Equity Owners&amp;#8221;;&lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr style="vertical-align: top"&gt;&#13;    &lt;td&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&amp;#9679;&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="text-align: justify"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;We amended and restated iPic&amp;#8217;s Certificate of Incorporation to, among other things, (i) provide for Class A Common Stock and Class B Common Stock&amp;#160; and (ii) issue shares of Class B Common Stock to the Continuing iPic Equity Owners, on a one-to-one basis with the number of LLC Interests they owned, for nominal consideration;&lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr style="vertical-align: top"&gt;&#13;    &lt;td&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&amp;#9679;&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="text-align: justify"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;We issued 818,429 shares of our Class A Common Stock to the purchasers in the IPO in exchange for net proceeds of approximately $13,600 at $18.50 per share, after deducting selling agents&amp;#8217; discounts and commissions but before offering expenses payable by us.&lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr style="vertical-align: top"&gt;&#13;    &lt;td&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&amp;#9679;&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="text-align: justify"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;We used all of the net proceeds from the IPO to purchase newly-issued LLC Interests from Holdings at a purchase price per interest equal to the net proceeds, before expenses, to us per share of Class A Common Stock, collectively representing 7.32% of Holdings&amp;#8217; outstanding LLC Interests; and&lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr style="vertical-align: top"&gt;&#13;    &lt;td&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&amp;#9679;&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="text-align: justify"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;We issued 429,730 shares of our Class A Common Stock to certain Continuing iPic Equity Owners in exchange for an equivalent number our Class B Common Stock and LLC Interests they owned.&lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;/table&gt;&#13;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"&gt;&amp;#160;&amp;#160;&lt;/p&gt;&#13;&#13;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"&gt;&lt;b&gt;Organizational Structure Following the IPO&lt;/b&gt;&lt;/p&gt;&#13;&#13;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;b&gt;&amp;#160;&lt;/b&gt;&lt;/p&gt;&#13;&#13;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;Immediately following the completion of&#13;the IPO:&lt;/p&gt;&#13;&#13;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;b&gt;&amp;#160;&lt;/b&gt;&lt;/p&gt;&#13;&#13;&lt;table cellspacing="0" cellpadding="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%"&gt;&#13;&lt;tr style="vertical-align: top"&gt;&#13;    &lt;td&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&amp;#9679;&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="text-align: justify"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;iPic is the sole manager of Holdings, and Holdings is the sole managing member of iPic-Gold Class. iPic, therefore, directly or indirectly controls the business and affairs of, and conducts its day-to-day business through, iPic-Gold Class and its subsidiaries;&amp;#160;&lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr style="vertical-align: top"&gt;&#13;    &lt;td style="width: 24px"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="width: 24px"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&amp;#9679;&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="text-align: justify"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;iPic&amp;#8217;s Amended and Restated Certificate of Incorporation and the Holdings LLC Agreement require that (i) we at all times maintain a ratio of one LLC Interest owned by us for each share of Class A Common Stock issued by us (subject to certain exceptions for treasury shares and shares underlying certain convertible or exchangeable securities), and (ii) Holdings at all times maintain (x) a one-to-one ratio between the number of shares of Class A Common Stock issued by us and the number of LLC Interests owned by us and (y) a one-to-one ratio between the number of shares of Class B Common Stock owned by the Continuing iPic Equity Owners and the number of LLC Interests owned by the Continuing iPic Equity Owners;&amp;#160;&lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr style="vertical-align: top"&gt;&#13;    &lt;td&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&amp;#9679;&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="text-align: justify"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;Class A Common Stockholders own 1,248,159 shares of Class A Common Stock, representing approximately 11.17% of the combined voting power of our Class A and Class B Common Stock, and participate in approximately 11.17% of the economic interest in Holdings; and&lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr style="vertical-align: top"&gt;&#13;    &lt;td&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&amp;#9679;&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="text-align: justify"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;The Continuing iPic Equity Owners own (i) LLC Interests, representing 88.83% of the economic interest in Holdings, and (ii) through their ownership of Class A and Class B Common Stock, approximately 92.68% of the combined voting power of our Class A and Class B Common Stock. Following the IPO, each LLC Interest held by the Continuing iPic Equity Owners is redeemable, at the election of such members, for, at our option, newly-issued shares of Class A Common Stock on a one-for-one basis or a cash payment equal to a volume weighted average market price of one share of Class A Common Stock for each LLC Interest redeemed (subject to customary adjustments, including for stock splits, stock dividends and reclassifications). In the event of such election by a Continuing iPic Equity Owner, we may, at our option, instead effect a direct exchange of cash or Class A Common Stock for such LLC Interests in lieu of such a redemption. Any such redemption or exchange is required to be in accordance with the terms of the Holdings LLC Agreement. When a Continuing iPic Equity Owner&amp;#8217;s LLC Interests are redeemed or exchanged, we will cancel the number of shares of Class B Common Stock held by such Continuing iPic Equity Owner equal to the number of LLC Interests of such Continuing iPic Equity Owner that were redeemed or exchanged. The decisions made by us are made by our board of directors, which currently includes directors who hold LLC Interests or are affiliated with holders of LLC Interests and may include additional directors with similar affiliations in the future.&lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;/table&gt;&#13;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&amp;#160;&lt;/p&gt;&#13;&#13;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;Although we own a minority economic interest&#13;in Holdings, we have the sole voting interest in, and control the management of Holdings and, indirectly, iPic-Gold Class. As a&#13;result, we consolidated on February 1, 2018 &amp;#160;both Holdings and iPic-Gold Class in our unaudited condensed consolidated financial&#13;statements and will report non-controlling interests related to the LLC Interests held by the Continuing iPic Equity Owners on&#13;our unaudited condensed consolidated financial statements.&lt;/p&gt;&#13;&#13;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&amp;#160;&amp;#160;&amp;#160;&lt;/p&gt;&#13;&#13;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;b&gt;&lt;i&gt;Issuance of Warrants&lt;/i&gt;&lt;/b&gt;&lt;/p&gt;&#13;&#13;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&amp;#160;&lt;/p&gt;&#13;&#13;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;On February 1, 2018, upon the closing&#13;of the IPO, the Company issued certain warrants to the selling agents (the &amp;#8220;Selling Agents&amp;#8217; Warrants&amp;#8221;) to&#13;purchase a number of shares of the Common Stock equal to 2.2% of the total shares of the Common Stock sold in the IPO. This&#13;equated to a total of 18,005 shares. The Selling Agents&amp;#8217; Warrants are exercisable commencing approximately 13 months&#13;after the date of the applicable closing, and will be exercisable for three and a half years after such date. The Selling&#13;Agents&amp;#8217; Warrants are not redeemable by the Company. The exercise price for the Selling Agents&amp;#8217; Warrants is&#13;$23.125 which equals 125% of the public offering price of $18.50&amp;#160;per share. The fair value of the warrants of $90 was&#13;offset against the proceeds received from the IPO.&lt;/p&gt;</ipic:InitialPublicOfferingDisclosureTextBlock>
    <us-gaap:VariableInterestEntityDisclosureTextBlock contextRef="Context_3ME_01_Jan_2018T00_00_00_TO_31_Mar_2018T00_00_00">&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;font style="text-transform: uppercase"&gt;&lt;b&gt;Note&#13;3 &amp;#8212; VARIABLE INTEREST ENTITIES&lt;/b&gt;&lt;/font&gt;&lt;/p&gt;&#13;&#13;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&amp;#160;&lt;/p&gt;&#13;&#13;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;In May 2017, certain members of the Company&#13;established a limited liability company, iPic-Delray Investment, LLC (&amp;#8220;Delray&amp;#8221;) which has a 50% ownership in a joint&#13;venture, Delray Beach 4th and 5th Avenue Developer, LLC (&amp;#8220;Developer&amp;#8221;). Developer owns 8% of a limited liability company, Delray&#13;Beach 4th and 5th Avenue Holdings, LLC (&amp;#8220;4th and 5th Avenue Holdings&amp;#8221;) that is developing an area in Delray Beach,&#13;Florida to include a theater complex, office space, retail shops and parking garages. The Company will be the lessee of the theater&#13;and a portion of the office space, which will serve as the Company&amp;#8217;s new headquarters. In total, the Company will lease approximately&#13;65% of the available property.&lt;/p&gt;&#13;&#13;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&amp;#160;&lt;/p&gt;&#13;&#13;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;In May 2017, the Company distributed construction&#13;in progress with a cost basis of approximately $2,300, primarily consisting of pre-development costs that had been incurred to&#13;date, to certain of its members (the owners of Delray). Those members in turn contributed those assets to Delray in exchange for&#13;their ownership interest. Delray then contributed those assets to Developer and 4th and 5th Avenue Holdings in exchange for its&#13;ownership interests in those entities. These capital contributions were determined to have an estimated fair value of approximately&#13;$6,400. As the fair value exceeded the contribution required to acquire Delray&amp;#8217;s ownership in Developer and 4th and 5th Avenue&#13;Holdings, cash totaling approximately $4,000 was paid by the 92% owners of 4th and 5th Avenue Holdings to Developer as an initial&#13;distribution upon formation of the respective entities. Of this amount, approximately $3,400 was distributed by Developer to Delray,&#13;which Delray distributed to its owners. Delray&amp;#8217;s owners then contributed this cash back to the Company. The distribution&#13;of assets was accounted for by the Company at carryover basis with a resulting increase in equity resulting from the difference&#13;between the cash received from its members and the cost basis of the assets distributed.&lt;/p&gt;&#13;&#13;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&amp;#160;&lt;/p&gt;&#13;&#13;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;Delray is not a business and was established&#13;to participate in the development of the theater and office space. The Company has a shared services agreement with Delray to provide&#13;Delray with employees, technical services, administrative and support services. Under this agreement the Company agreed to assume&#13;operating responsibility for Developer under the ultimate supervision and control of Delray pursuant to a development management&#13;agreement that Developer has with 4th and 5th Avenue Holdings to provide these services. These agreements will end upon completion&#13;of the development of the project, which is anticipated to occur in January 2019. The Company will be paid an annual fee for these&#13;services under the shared services agreement that equates to 50% of the fee paid to Developer under the development management&#13;agreement. The other 50% will be paid to the other 50% owner of Developer. In addition, the Company is obligated to cover certain&#13;losses or additional capital calls that may arise related to a completion guaranty on the development project. The Company has&#13;also signed an indemnification agreement, along with an affiliate of the other 50% owner of Developer, to indemnify 4th and 5th&#13;Avenue Holdings for certain conditions and to maintain a minimum aggregate net worth, on a combined basis, of $15,000 which shall&#13;include $1,650, on a combined basis, of liquid assets through the completion of the development of the project. Should the combined&#13;net worth of the Company and the affiliate of the other 50% owner in Developer fall below $15,000, the parties must provide additional&#13;collateral to 4th and 5th Avenue Holdings subject to their review and consent.&lt;/p&gt;&#13;&#13;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&amp;#160;&lt;/p&gt;&#13;&#13;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;Delray was determined to be a VIE because&#13;its total equity at risk is not sufficient to finance its activities without additional subordinated financial support from any&#13;entities. Based on the Company&amp;#8217;s qualitative analysis, the Company made the determination that while it has the obligation&#13;to absorb losses of Delray that may be significant pursuant to the completion guaranty, it does not have the power to direct the&#13;activities of Delray that most significantly impact its economic performance. Therefore, consolidation of Delray by the Company&#13;is not required because the Company is not the primary beneficiary of Delray.&lt;/p&gt;&#13;&#13;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&amp;#160;&lt;/p&gt;&#13;&#13;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;Developer and 4th and 5th Avenue Holdings&#13;were also determined by the Company to be VIE&amp;#8217;s because their total equity at risk is not sufficient to finance their activities&#13;without additional subordinated financial support from any entities. The Company&amp;#8217;s involvement with these entities consists&#13;of assisting in the formation and financing of the entities, providing recourse and/or liquidity support if necessary, and receiving&#13;fees for services provided under the shared services agreement through the development management agreement. Based on the Company&amp;#8217;s&#13;qualitative analysis, including consideration of the related party nature of the entities involved, the Company is not required&#13;to consolidate Developer because power is shared 50/50 under the terms of the joint venture agreement. In addition, based on the&#13;Company&amp;#8217;s qualitative analysis, the Company is not required to consolidate 4th and 5th Avenue Holdings because the nature&#13;of the Company&amp;#8217;s involvement with the activities of 4th and 5th Avenue Holdings does not give it the power over decisions&#13;that most significantly impact 4th and 5th Avenue Holdings&amp;#8217; economic performance.&lt;/p&gt;&#13;&#13;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&amp;#160;&lt;/p&gt;&#13;&#13;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;The Company&amp;#8217;s largest exposure to&#13;any single unconsolidated VIE is its responsibility to act under the completion guaranty whereby the Company is obligated to cover&#13;certain losses or additional capital calls required by Delray until the completion of the development of the project related to&#13;its ownership in Developer. Of this amount, the Company would be responsible for half with the other half being guaranteed by an&#13;affiliate of the other 50% owner of Developer. As of September 30, 2018 and December 31, 2017, the value of this potential guarantee&#13;was determined to be nominal, as the probability of the Company&amp;#8217;s requirement to act under the guarantee was determined to&#13;be remote. The Company did not hold any assets or liabilities in any of the unconsolidated VIEs as of September 30, 2018 and December&#13;31, 2017. The Company will continue to evaluate its relationships to these VIEs on an ongoing basis.&lt;/p&gt;</us-gaap:VariableInterestEntityDisclosureTextBlock>
    <us-gaap:DeferredCompensationArrangementWithIndividualDescription contextRef="Context_3ME_01_Jan_2018T00_00_00_TO_31_Mar_2018T00_00_00">&lt;p style="margin: 0pt"&gt;The bonus awards for 2017 were awarded in the form&#13;of 75% in cash and 25% in options. &lt;/p&gt;</us-gaap:DeferredCompensationArrangementWithIndividualDescription>
    <us-gaap:OrganizationConsolidationAndPresentationOfFinancialStatementsDisclosureAndSignificantAccountingPoliciesTextBlock contextRef="Context_3ME_01_Jan_2018T00_00_00_TO_31_Mar_2018T00_00_00">&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;font style="text-transform: uppercase"&gt;&lt;b&gt;NOTE&#13;1 &amp;#8212; Organization and Summary of Significant Accounting Policies&lt;/b&gt;&lt;/font&gt;&lt;/p&gt;&#13;&#13;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&amp;#160;&lt;/p&gt;&#13;&#13;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"&gt;&lt;b&gt;&lt;i&gt;Organization&lt;/i&gt;&lt;/b&gt;&lt;/p&gt;&#13;&#13;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"&gt;&amp;#160;&lt;/p&gt;&#13;&#13;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;iPic Entertainment Inc. (&amp;#8220;iPic&amp;#8221;)&#13;was formed as a Delaware corporation on October 18, 2017. iPic was formed for the purpose of completing an initial public offering&#13;(&amp;#8220;IPO&amp;#8221;) and related transactions in order to carry on the business of iPic-Gold Class Entertainment, LLC (&amp;#8220;iPic-Gold&#13;Class&amp;#8221;) and its subsidiaries. The IPO occurred on February 1, 2018; refer to Note 2 &amp;#8220;Initial Public Offering&amp;#8221;&#13;for details of the IPO and the related transactions. Additionally, iPic-Gold Class Holdings LLC (&amp;#8220;Holdings&amp;#8221;) was formed&#13;as a Delaware limited liability company on December 22, 2017, to hold the equity interests in iPic-Gold Class. As of the completion&#13;of the IPO and related transactions, iPic is the sole managing member of Holdings, and Holdings is the sole managing member of&#13;iPic-Gold Class and its subsidiaries. iPic-Gold Class and its subsidiaries continue to conduct the business conducted by these&#13;subsidiaries prior to the IPO and related transactions. Prior to the consummation of the IPO, iPic had no operations or activities.&lt;/p&gt;&#13;&#13;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&amp;#160;&lt;/p&gt;&#13;&#13;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;Holdings is considered a variable interest&#13;entity (&amp;#8220;VIE&amp;#8221;) of iPic. iPic is the primary beneficiary due to the following factors: it has an economic&#13;interest in Holdings, it is the sole managing member, and it has decision-making authority that significantly affects the economic&#13;performance of the entity, while the non-controlling interest holders have no substantive kick-out or participating rights. As&#13;a result, Holdings is consolidated as part of iPic. The assets and liabilities of Holdings represent all of our consolidated assets&#13;and liabilities.&lt;/p&gt;&#13;&#13;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&amp;#160;&lt;/p&gt;&#13;&#13;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;As a result of the IPO and the related&#13;transactions on February 1, 2018, iPic consolidates the financial results of Holdings and iPic-Gold Class and its subsidiaries&#13;with its financial results and reports non-controlling interests to reflect the interests of Common Units (as defined below in&#13;Note 2 &amp;#8220;Initial Public Offering&amp;#8221;) of Holdings held by parties other than iPic. iPic-Gold Class has been determined&#13;to be the predecessor for accounting purposes and, accordingly, the unaudited condensed consolidated financial statements for periods&#13;prior to the IPO and Organizational Transactions (as defined below in Note 2 &amp;#8220;Initial Public Offering&amp;#8221;) have been adjusted&#13;to combine the previously separate entities for presentation purposes. Amounts as of December 31, 2017, for the period from January&#13;1, 2018 to January 31, 2018, and for the three and nine months ended September 30, 2017 presented in the unaudited condensed consolidated&#13;financial statements and notes to unaudited condensed consolidated financial statements herein represent the historical operations&#13;of iPic-Gold Class. The amounts for the period from February 1, 2018 through September 30, 2018 reflect the consolidated operations&#13;of the Company. iPic and its subsidiaries are collectively referred to throughout the unaudited condensed consolidated financial&#13;statements and related notes as the &amp;#8220;Company&amp;#8221;, &amp;#8220;we&amp;#8221;, &amp;#8220;our&amp;#8221; or &amp;#8220;us&amp;#8221;.&lt;/p&gt;&#13;&#13;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"&gt;&amp;#160;&lt;/p&gt;&#13;&#13;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"&gt;&lt;b&gt;&lt;i&gt;Principles of Consolidation&lt;/i&gt;&lt;/b&gt;&lt;/p&gt;&#13;&#13;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&amp;#160;&lt;/p&gt;&#13;&#13;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;The accompanying (a) unaudited condensed&amp;#160;&#13;consolidated balance sheet as of December 31, 2017, which has been derived from audited financial statements that included explanatory&#13;going concern language in the independent registered public accounting firm&amp;#8217;s report accompanying those statements, and (b)&#13;the unaudited interim condensed consolidated financial statements have been prepared in accordance with accounting principles generally&#13;accepted in the United States of America (&amp;#8220;GAAP&amp;#8221;) and in accordance with the instructions to Form&amp;#160;10&amp;#8211;Q.&#13;Accordingly, they do not include all of the information and footnotes required by GAAP for complete consolidated&amp;#160; financial&#13;statements.&lt;/p&gt;&#13;&#13;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&amp;#160;&lt;/p&gt;&#13;&#13;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;In the opinion of management, the accompanying&#13;unaudited interim condensed consolidated financial statements reflect all normal and recurring adjustments that are necessary for&#13;the fair presentation of the financial position of the Company as of September 30, 2018, the results of operations for the three&#13;and nine month periods ended September 30, 2018 and 2017 and the cash flows for the nine month periods ended September 30, 2018&#13;and 2017, and should be read in conjunction with the Company&amp;#8217;s Annual Report on Form&amp;#160;10&amp;#8211;K for the year ended December&amp;#160;31,&#13;2017.&lt;/p&gt;&#13;&#13;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&amp;#160;&amp;#160;&lt;/p&gt;&#13;&#13;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;All significant intercompany balances and&#13;transactions have been eliminated in consolidation. Due to the seasonal nature of the Company&amp;#8217;s business, results for the&#13;periods presented are not necessarily indicative of the results to be expected for a full year. The accompanying unaudited condensed&#13;consolidated financial statements have been prepared pursuant to the rules and regulations of the Securities and Exchange Commission.&#13;Certain information and note disclosures normally included in annual financial statements prepared in accordance with GAAP have&#13;been condensed or omitted pursuant to those rules and regulations, although the Company believes that the disclosures made are&#13;adequate to make the information not misleading.&lt;/p&gt;&#13;&#13;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&amp;#160;&lt;/p&gt;&#13;&#13;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;b&gt;&lt;i&gt;Seasonality&lt;/i&gt;&lt;/b&gt;&lt;/p&gt;&#13;&#13;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&amp;#160;&lt;/p&gt;&#13;&#13;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;Our revenues are dependent upon the timing&#13;and popularity of film releases by distributors. The most marketable films are usually released during the summer and the calendar&#13;year-end holiday season. Therefore, our business is subject to significant seasonal fluctuations, with higher attendance and revenues&#13;generally occurring during the summer months and year-end holiday season. As a result, our results of operations may vary significantly&#13;from quarter to quarter and from year to year.&lt;/p&gt;&#13;&#13;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&amp;#160;&lt;/p&gt;&#13;&#13;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;b&gt;&lt;i&gt;Locations&lt;/i&gt;&lt;/b&gt;&lt;/p&gt;&#13;&#13;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&amp;#160;&lt;/p&gt;&#13;&#13;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;At September 30, 2018 and 2017, the Company&#13;operated a total of fifteen and sixteen cinemas, respectively, in the following locations throughout the United States:&lt;/p&gt;&#13;&#13;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&amp;#160;&lt;/p&gt;&#13;&#13;&lt;table cellspacing="0" cellpadding="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse"&gt;&#13;&lt;tr style="vertical-align: bottom"&gt;&#13;    &lt;td style="width: 50%"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&amp;#9679; Glendale, Wisconsin&lt;sup&gt;1&lt;/sup&gt;&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="width: 50%"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&amp;#9679; Scottsdale, Arizona&lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr style="vertical-align: bottom"&gt;&#13;    &lt;td&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&amp;#9679; Pasadena, California&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&amp;#9679; Bolingbrook, Illinois&lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr style="vertical-align: bottom"&gt;&#13;    &lt;td&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&amp;#9679; Austin, Texas&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&amp;#9679; South Barrington, Illinois&lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr style="vertical-align: bottom"&gt;&#13;    &lt;td&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&amp;#9679; Fairview, Texas&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&amp;#9679; Los Angeles, California&lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr style="vertical-align: bottom"&gt;&#13;    &lt;td&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&amp;#9679; Boca Raton, Florida&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&amp;#9679; Houston, Texas&lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr style="vertical-align: bottom"&gt;&#13;    &lt;td&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&amp;#9679; Bethesda, Maryland&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&amp;#9679; Fort Lee, New Jersey&lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr style="vertical-align: bottom"&gt;&#13;    &lt;td&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&amp;#9679; North Miami, Florida&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&amp;#9679; New York, New York&lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr style="vertical-align: bottom"&gt;&#13;    &lt;td&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&amp;#9679; Redmond, Washington&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;&amp;#9679; Dobbs Ferry, New York&lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;/table&gt;&#13;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&amp;#160;&amp;#160;&lt;/p&gt;&#13;&#13;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;sup&gt;1 &lt;/sup&gt;Location was closed in the&#13;first quarter of 2018. Refer to Note 3 &amp;#8220;Property and Equipment&amp;#8221;.&lt;/p&gt;&#13;&#13;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&amp;#160;&lt;/p&gt;&#13;&#13;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;b&gt;&lt;i&gt;New Accounting Pronouncements&lt;/i&gt;&lt;/b&gt;&lt;/p&gt;&#13;&#13;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&amp;#160;&lt;/p&gt;&#13;&#13;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;As an emerging growth company, the Company&#13;has elected the option to defer the effective date for adoption of new or revised accounting guidance. This option allows the Company&#13;to adopt new guidance on the effective date for entities that are not public business entities.&lt;/p&gt;&#13;&#13;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&amp;#160;&amp;#160;&amp;#160;&lt;/p&gt;&#13;&#13;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;/p&gt;&#13;&#13;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;In August 2018, the SEC adopted amendments&#13;to certain disclosure requirements in Securities Act Release No. 33-10532, Disclosure Update and Simplification. The amendments&#13;are effective as of November 5, 2018. Among the amendments is the requirement for companies to present (either in a separate statement&#13;or in the notes to the financial statements) an analysis of the changes in each line item of stockholders&amp;#8217; equity and non-controlling&#13;interests, presented in the balance sheets, for interim financial statements in quarterly reports on Form 10-Q.&amp;#160;&lt;/p&gt;&#13;&#13;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&amp;#160;&amp;#160;&amp;#160;&lt;/p&gt;&#13;&#13;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;The Company is required to present for&#13;the quarterly reports on Form 10-Q the following items:&lt;/p&gt;&#13;&#13;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&amp;#160;&lt;/p&gt;&#13;&#13;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&amp;#9679; A reconciliation of the beginning&#13;balance to the ending balance of shareholders&amp;#8217;/members&amp;#8217; equity for each period for which a statement of operations&#13;is required to be filed, including all significant reconciling items.&amp;#160; Contributions from and distributions to owners must&#13;be shown separately;&lt;/p&gt;&#13;&#13;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&amp;#160;&lt;/p&gt;&#13;&#13;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&amp;#9679; Any adjustments to the balance&#13;at the beginning of the earliest period presented for items which were retroactively applied to periods prior to that period;&lt;/p&gt;&#13;&#13;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&amp;#160;&lt;/p&gt;&#13;&#13;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&amp;#9679; With respect to any dividends,&#13;state the amount per share and in the aggregate dividends for each class of shares;&lt;/p&gt;&#13;&#13;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&amp;#160;&lt;/p&gt;&#13;&#13;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&amp;#9679; Any changes in the registrant&amp;#8217;s&#13;ownership interest in a subsidiary on the equity attributable to the registrant.&lt;/p&gt;&#13;&#13;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&amp;#160;&amp;#160;&amp;#160;&lt;/p&gt;&#13;&#13;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;These changes are to be adopted for interim&#13;periods beginning after the effective date of the amendments.&amp;#160; Therefore, the Company will reflect the amendments to the reporting&#13;requirements for its unaudited condensed consolidated financial statements for the first quarter of 2019.&lt;/p&gt;&#13;&#13;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&amp;#160;&amp;#160;&lt;/p&gt;&#13;&#13;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;In May 2014, the Financial Accounting&#13;Standards Board (&amp;#8220;FASB&amp;#8221;) issued Accounting Standards Update 2014-09, &lt;i&gt;Revenue from Contracts with Customers (Topic&#13;606) (&amp;#8220;ASU 2014-09&amp;#8221;)&lt;/i&gt;. The purpose of ASU 2014-09 is to clarify the principles for recognizing revenue and create&#13;a common revenue standard for U.S. GAAP and International Financial Reporting Standards. ASU 2014-09 affects any entity that either&#13;enters into contracts with customers to transfer goods or services or enters into contracts for the transfer of nonfinancial assets&#13;unless those contracts are within the scope of other standards (for example, insurance contracts or lease contracts). The following&#13;subsequent Accounting Standards Updates either clarified or revised guidance set forth in ASU 2014-09:&lt;/p&gt;&#13;&#13;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&amp;#160;&lt;/p&gt;&#13;&#13;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;/p&gt;&#13;&#13;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&amp;#9679; In August 2015, the FASB issued&#13;Accounting Standards Update 2015-14, &lt;i&gt;Revenue from Contracts with Customers (Topic 606): Deferral of the Effective Date (&amp;#8220;ASU&#13;2015-14&amp;#8221;)&lt;/i&gt;. ASU 2015-14 deferred the effective date of ASU 2014-09. The guidance in ASU 2014-09 will be effective for&#13;annual reporting periods beginning after December 15, 2018, including interim reporting periods within that reporting period, as&#13;the Company is considered to be an emerging growth company. The Company has elected to defer the implementation to the first quarter&#13;of 2019.&lt;/p&gt;&#13;&#13;&#13;&#13;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;/p&gt;&#13;&#13;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&amp;#160;&lt;/p&gt;&#13;&#13;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;/p&gt;&#13;&#13;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&amp;#9679; In March 2016, the FASB issued&#13;Accounting Standards Update 2016-08, &lt;i&gt;Revenue from Contracts with Customers (Topic 606): Principal versus Agent Considerations&#13;(Reporting Revenues Gross versus Net) (&amp;#8220;ASU 2016-08&amp;#8221;)&lt;/i&gt;. The purpose of ASU 2016-08 is to clarify the implementation&#13;of revenue recognition guidance for principal versus agent considerations.&lt;/p&gt;&#13;&#13;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&amp;#160;&lt;/p&gt;&#13;&#13;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&amp;#9679; In April 2016, the FASB issued&#13;Accounting Standards Update 2016-10, &lt;i&gt;Revenue from Contracts with Customers (Topic 606): Identifying Performance Obligations&#13;and Licensing (&amp;#8220;ASU 2016-10&amp;#8221;)&lt;/i&gt;. The purpose of ASU 2016-10 is to clarify certain aspects of identifying performance&#13;obligations and licensing implementation guidance.&lt;/p&gt;&#13;&#13;&#13;&#13;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&amp;#160;&lt;/p&gt;&#13;&#13;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;/p&gt;&#13;&#13;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&amp;#9679; In May 2016, the FASB issued Accounting&#13;Standards Update 2016-12, &lt;i&gt;Revenue from Contracts with Customers (Topic 606): Narrow-Scope Improvements and Practical Expedients&#13;(&amp;#8220;ASU 2016-12&amp;#8221;).&lt;/i&gt; The purpose of ASU 2016-12 is to address certain narrow aspects of Accounting Standards Codification&#13;(&amp;#8220;ASC&amp;#8221;) Topic 606 including assessing collectability, presentation of sales taxes, noncash considerations, contract&#13;modifications and completed contracts at transition.&lt;/p&gt;&#13;&#13;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&amp;#160;&lt;/p&gt;&#13;&#13;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&amp;#9679; In December 2016, the FASB issued&#13;Accounting Standards Update 2016-20, &lt;i&gt;Technical Corrections and Improvements to Topic 606, Revenue from Contracts with Customers&#13;(&amp;#8220;ASU 2016-20&amp;#8221;). &lt;/i&gt;The purpose of ASU 2016-20 is to amend certain narrow aspects of the guidance issued in ASU 2014-09&#13;related to the disclosure of performance obligations, as well as other amendments related to loan guarantee fees, contract costs,&#13;refund liabilities, advertising costs and the clarification of certain examples.&lt;/p&gt;&#13;&#13;&#13;&#13;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&amp;#160;&lt;/p&gt;&#13;&#13;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;The amendments in these accounting standards&#13;updates may be applied either using a modified retrospective transition method by means of a cumulative-effect adjustment to retained&#13;earnings as of the beginning of the fiscal year in which the guidance is effective or retrospectively to each period presented.&#13;Early adoption is permitted.&lt;/p&gt;&#13;&#13;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&amp;#160;&lt;/p&gt;&#13;&#13;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;/p&gt;&#13;&#13;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;The Company will adopt the amendments within&#13;these accounting standards updates in the first quarter of 2019 using the modified retrospective transition method. The Company&#13;is continuing to evaluate the impact of these accounting standards updates on its consolidated financial statements, specifically&#13;with respect to its membership programs, gift cards and customer incentives. While we have not yet completed our analysis, we continue&#13;to evaluate the impact of the standard on our consolidated financial statements and will be better positioned to provide more detailed&#13;analysis and information within our 2018 Annual Report on Form 10-K.&lt;/p&gt;&#13;&#13;&#13;&#13;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&amp;#160;&lt;/p&gt;&#13;&#13;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"&gt;&lt;/p&gt;&#13;&#13;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;In February 2016, the FASB codified&#13;Accounting Standards Codification (&amp;#8220;ASC&amp;#8221;) Topic No. 842, &lt;i&gt;Leases&lt;/i&gt;, which requires companies to present&#13;substantially all leases on their balance sheets but continue to recognize expenses on their income statements in a manner&#13;similar to today&amp;#8217;s accounting. The new guidance also will result in enhanced quantitative and qualitative&#13;disclosures, including significant judgments made by management, to provide greater insight into the extent of expenses&#13;expected to be recognized from existing leases. The new guidance requires companies to adopt its provisions by modified&#13;retrospective adoption and will be effective for public business entities for years beginning after December 15, 2018,&#13;including interim periods within those years. Nonpublic business entities should apply the amendments for years beginning&#13;after December 15, 2019, and interim periods within years beginning after December 15, 2020. Early application is permitted&#13;for all entities upon issuance. In January 2018, the FASB issued ASU No. 2018-01, as an amendment to ASC Topic No. 842, &lt;i&gt;Leases&lt;/i&gt;,&#13;which is a land easement practical expedient. If the Company elects to use this practical expedient, the Company would&#13;evaluate new or modified land easements under this ASU beginning at the date of adoption. The Company is currently evaluating&#13;the impacts this new guidance will have on its unaudited condensed consolidated financial statements. The Company currently&#13;expects that the majority of its operating lease commitments will be recognized as operating lease liabilities and&#13;right-of-use assets upon adoption of the new guidance. The Company expects that adoption will result in a material increase&#13;in the assets and liabilities presented in its unaudited condensed consolidated balance sheets. In July 2018, the FASB issued&#13;ASU No. 2018-10, &lt;i&gt;Codification Improvements to Topic 842&lt;/i&gt; and &lt;i&gt;ASU No. 2018-11, Targeted Improvements to Topic&#13;842&lt;/i&gt;. The amendments in ASU No. 2018-10 and ASU No. 2018-11 provide additional clarification and implementation&#13;guidance on certain aspects of the previously issued ASU No. 2016-02, Leases (Topic 842), and have the same effective and&#13;transition requirements as ASU No. 2016-02.&lt;/p&gt;&#13;&#13;&#13;&#13;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"&gt;&lt;/p&gt;&#13;&#13;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&amp;#160;&lt;/p&gt;&#13;&#13;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;In August 2016, the FASB issued ASU No.&#13;2016-15, &lt;i&gt;Statement of Cash Flows (Topic 230): Classification of Certain Cash Receipts and Cash Payments&lt;/i&gt;. The purpose of&#13;ASU No. 2016-15 is to reduce the diversity in practice in how certain cash receipts and cash payments are presented and classified&#13;in the statement of cash flows. ASU No. 2016-15 is effective for public business entities for years beginning after December 15,&#13;2017, and interim periods within those years. For all other entities, the amendments are effective for years beginning after December&#13;15, 2018, and interim periods within years beginning after December 15, 2019. Early application is permitted, including adoption&#13;in an interim period. The Company is evaluating the impact that ASU No. 2016-15 will have on its unaudited condensed consolidated&#13;financial statements.&lt;/p&gt;&#13;&#13;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&amp;#160;&lt;/p&gt;&#13;&#13;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;In January 2017, the FASB issued ASU No.&#13;2017-01, &lt;i&gt;Business Combinations (Topic 805): Clarifying the Definition of a Business. &lt;/i&gt;ASU No. 2017-01 provides new guidance&#13;clarifying the definition of a business for determining whether transactions should be accounted for as acquisitions (or disposals)&#13;of assets or businesses. ASU No. 2017-01 is effective for public business entities for fiscal years beginning after December 15,&#13;2017, and interim periods within those fiscal years. For all other entities, the amendments are effective for fiscal years beginning&#13;after December 15, 2018, and interim periods within fiscal years beginning after December 15, 2019, with early adoption permitted.&#13;Amendments in this ASU are applied prospectively and no disclosures are required at transition. Upon adoption, the Company will&#13;apply the provisions of this ASU in evaluating future acquisitions (or disposals).&amp;#160;&lt;/p&gt;&#13;&#13;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&amp;#160;&amp;#160;&amp;#160;&lt;/p&gt;&#13;&#13;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;In May 2017, the FASB issued ASU No. 2017-09,&#13;&lt;i&gt;Compensation &amp;#8211; Stock Compensation (Topic 718),&lt;/i&gt; to provide guidance on determining which changes to the terms or conditions&#13;of share-based payment awards require an entity to apply modification accounting under Topic 718. This pronouncement is effective&#13;for fiscal years, and for interim periods within those fiscal years, beginning after December 15, 2017, with early adoption permitted,&#13;and is applied prospectively to changes in terms or conditions of awards occurring on or after the adoption date. The Company adopted&#13;this pronouncement for the fiscal year beginning January 1, 2018. The adoption of ASU 2017-09 did not have a material impact on&#13;the Company&amp;#8217;s unaudited condensed consolidated financial statements.&lt;/p&gt;&#13;&#13;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&amp;#160;&lt;/p&gt;&#13;&#13;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;In July 2017, the FASB issued ASU No. 2017-11,&#13;&lt;i&gt;Earnings Per Share (Topic 260), Distinguishing Liabilities From Equity (Topic 480) And Derivatives And Hedging (Topic 815).&#13;&lt;/i&gt;The amendments in Part I of this ASU change the classification analysis of certain equity-linked financial instruments (or&#13;embedded features) with down round features. When determining whether certain financial instruments should be classified as liabilities&#13;or equity instruments, a down round feature no longer precludes equity classification when assessing whether the instrument is&#13;indexed to an entity&amp;#8217;s own stock. The amendments also clarify existing disclosure requirements for equity-classified instruments.&#13;As a result, a freestanding equity-linked financial instrument (or embedded conversion option) no longer would be accounted for&#13;as a derivative liability at fair value as a result of the existence of a down round feature. For freestanding equity classified&#13;financial instruments, the amendments require entities that present earnings per share (EPS) in accordance with Topic 260, &lt;i&gt;Earnings&#13;Per Share&lt;/i&gt;, to recognize the effect of the down round feature when it is triggered. That effect is treated as a dividend and&#13;as a reduction of income available to common shareholders in basic EPS. Convertible instruments with embedded conversion options&#13;that have down round features are now subject to the specialized guidance for contingent beneficial conversion features (in Subtopic&#13;470-20, &lt;i&gt;Debt-Debt with Conversion and Other Options&lt;/i&gt;), including related EPS guidance (in Topic 260). The amendments in Part&#13;II of ASU No. 2017-11, &lt;i&gt;Earnings Per Share (Topic 260), Distinguishing Liabilities From Equity (Topic 480) And Derivatives And&#13;Hedging (Topic 815) &lt;/i&gt;recharacterize the indefinite deferral of certain provisions of Topic 480 that now are presented as pending&#13;content in the Codification, to a scope exception. Those amendments do not have an accounting effect. For public business entities,&#13;the amendments in Part I of this Update are effective for fiscal years, and interim periods within those fiscal years, beginning&#13;after December 15, 2018. For all other entities, the amendments in Part I of the ASU are effective for fiscal years beginning after&#13;December 15, 2019, and interim periods within fiscal years beginning after December 15, 2020. Early adoption is permitted for all&#13;entities, including adoption in an interim period. If an entity early adopts the amendments in an interim period, any adjustments&#13;should be reflected as of the beginning of the fiscal year that includes that interim period. The Company is evaluating the impact&#13;that ASU No. 2017-11 will have on its unaudited condensed consolidated financial statements.&lt;/p&gt;&#13;&#13;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&amp;#160;&lt;/p&gt;&#13;&#13;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;In June 2018, FASB issued ASU No. 2018-07,&#13;&lt;i&gt;Compensation&amp;#8212;Stock Compensation (Topic 718)&lt;/i&gt;, to expand the scope of ASC Topic 718 to include share-based payment transactions&#13;for acquiring goods and services from nonemployees. ASU No. 2018-07 is effective for public business entities for years beginning&#13;after December 15, 2018, and interim periods within those years. For all other entities, the amendments are effective for years&#13;beginning after December 15, 2019, and interim periods within years beginning after December 15, 2020. Early application is permitted,&#13;but the provisions of this ASU are not to be adopted before an entity adopts ASC Topic 606. The Company is evaluating the effects&#13;of adoption of ASU No. 2018-07will have on its unaudited condensed consolidated financial statements.&lt;/p&gt;</us-gaap:OrganizationConsolidationAndPresentationOfFinancialStatementsDisclosureAndSignificantAccountingPoliciesTextBlock>
    <us-gaap:NewAccountingPronouncementsPolicyPolicyTextBlock contextRef="Context_3ME_01_Jan_2018T00_00_00_TO_31_Mar_2018T00_00_00">&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;b&gt;&lt;i&gt;New Accounting Pronouncements&lt;/i&gt;&lt;/b&gt;&lt;/p&gt;&#13;&#13;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&amp;#160;&lt;/p&gt;&#13;&#13;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;As an emerging growth company, the Company&#13;has elected the option to defer the effective date for adoption of new or revised accounting guidance. This option allows the Company&#13;to adopt new guidance on the effective date for entities that are not public business entities.&lt;/p&gt;&#13;&#13;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&amp;#160;&amp;#160;&amp;#160;&lt;/p&gt;&#13;&#13;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;/p&gt;&#13;&#13;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;In August 2018, the SEC adopted amendments&#13;to certain disclosure requirements in Securities Act Release No. 33-10532, Disclosure Update and Simplification. The amendments&#13;are effective as of November 5, 2018. Among the amendments is the requirement for companies to present (either in a separate statement&#13;or in the notes to the financial statements) an analysis of the changes in each line item of stockholders&amp;#8217; equity and non-controlling&#13;interests, presented in the balance sheets, for interim financial statements in quarterly reports on Form 10-Q.&amp;#160;&lt;/p&gt;&#13;&#13;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&amp;#160;&amp;#160;&amp;#160;&lt;/p&gt;&#13;&#13;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;The Company is required to present for&#13;the quarterly reports on Form 10-Q the following items:&lt;/p&gt;&#13;&#13;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&amp;#160;&lt;/p&gt;&#13;&#13;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&amp;#9679; A reconciliation of the beginning&#13;balance to the ending balance of shareholders&amp;#8217;/members&amp;#8217; equity for each period for which a statement of operations&#13;is required to be filed, including all significant reconciling items.&amp;#160; Contributions from and distributions to owners must&#13;be shown separately;&lt;/p&gt;&#13;&#13;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&amp;#160;&lt;/p&gt;&#13;&#13;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&amp;#9679; Any adjustments to the balance&#13;at the beginning of the earliest period presented for items which were retroactively applied to periods prior to that period;&lt;/p&gt;&#13;&#13;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&amp;#160;&lt;/p&gt;&#13;&#13;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&amp;#9679; With respect to any dividends,&#13;state the amount per share and in the aggregate dividends for each class of shares;&lt;/p&gt;&#13;&#13;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&amp;#160;&lt;/p&gt;&#13;&#13;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&amp;#9679; Any changes in the registrant&amp;#8217;s&#13;ownership interest in a subsidiary on the equity attributable to the registrant.&lt;/p&gt;&#13;&#13;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&amp;#160;&amp;#160;&amp;#160;&lt;/p&gt;&#13;&#13;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;These changes are to be adopted for interim&#13;periods beginning after the effective date of the amendments.&amp;#160; Therefore, the Company will reflect the amendments to the reporting&#13;requirements for its unaudited condensed consolidated financial statements for the first quarter of 2019.&lt;/p&gt;&#13;&#13;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&amp;#160;&amp;#160;&lt;/p&gt;&#13;&#13;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;In May 2014, the Financial Accounting&#13;Standards Board (&amp;#8220;FASB&amp;#8221;) issued Accounting Standards Update 2014-09, &lt;i&gt;Revenue from Contracts with Customers (Topic&#13;606) (&amp;#8220;ASU 2014-09&amp;#8221;)&lt;/i&gt;. The purpose of ASU 2014-09 is to clarify the principles for recognizing revenue and create&#13;a common revenue standard for U.S. GAAP and International Financial Reporting Standards. ASU 2014-09 affects any entity that either&#13;enters into contracts with customers to transfer goods or services or enters into contracts for the transfer of nonfinancial assets&#13;unless those contracts are within the scope of other standards (for example, insurance contracts or lease contracts). The following&#13;subsequent Accounting Standards Updates either clarified or revised guidance set forth in ASU 2014-09:&lt;/p&gt;&#13;&#13;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&amp;#160;&lt;/p&gt;&#13;&#13;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;/p&gt;&#13;&#13;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&amp;#9679; In August 2015, the FASB issued&#13;Accounting Standards Update 2015-14, &lt;i&gt;Revenue from Contracts with Customers (Topic 606): Deferral of the Effective Date (&amp;#8220;ASU&#13;2015-14&amp;#8221;)&lt;/i&gt;. ASU 2015-14 deferred the effective date of ASU 2014-09. The guidance in ASU 2014-09 will be effective for&#13;annual reporting periods beginning after December 15, 2018, including interim reporting periods within that reporting period, as&#13;the Company is considered to be an emerging growth company. The Company has elected to defer the implementation to the first quarter&#13;of 2019.&lt;/p&gt;&#13;&#13;&#13;&#13;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;/p&gt;&#13;&#13;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&amp;#160;&lt;/p&gt;&#13;&#13;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;/p&gt;&#13;&#13;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&amp;#9679; In March 2016, the FASB issued&#13;Accounting Standards Update 2016-08, &lt;i&gt;Revenue from Contracts with Customers (Topic 606): Principal versus Agent Considerations&#13;(Reporting Revenues Gross versus Net) (&amp;#8220;ASU 2016-08&amp;#8221;)&lt;/i&gt;. The purpose of ASU 2016-08 is to clarify the implementation&#13;of revenue recognition guidance for principal versus agent considerations.&lt;/p&gt;&#13;&#13;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&amp;#160;&lt;/p&gt;&#13;&#13;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&amp;#9679; In April 2016, the FASB issued&#13;Accounting Standards Update 2016-10, &lt;i&gt;Revenue from Contracts with Customers (Topic 606): Identifying Performance Obligations&#13;and Licensing (&amp;#8220;ASU 2016-10&amp;#8221;)&lt;/i&gt;. The purpose of ASU 2016-10 is to clarify certain aspects of identifying performance&#13;obligations and licensing implementation guidance.&lt;/p&gt;&#13;&#13;&#13;&#13;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&amp;#160;&lt;/p&gt;&#13;&#13;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;/p&gt;&#13;&#13;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&amp;#9679; In May 2016, the FASB issued Accounting&#13;Standards Update 2016-12, &lt;i&gt;Revenue from Contracts with Customers (Topic 606): Narrow-Scope Improvements and Practical Expedients&#13;(&amp;#8220;ASU 2016-12&amp;#8221;).&lt;/i&gt; The purpose of ASU 2016-12 is to address certain narrow aspects of Accounting Standards Codification&#13;(&amp;#8220;ASC&amp;#8221;) Topic 606 including assessing collectability, presentation of sales taxes, noncash considerations, contract&#13;modifications and completed contracts at transition.&lt;/p&gt;&#13;&#13;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&amp;#160;&lt;/p&gt;&#13;&#13;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&amp;#9679; In December 2016, the FASB issued&#13;Accounting Standards Update 2016-20, &lt;i&gt;Technical Corrections and Improvements to Topic 606, Revenue from Contracts with Customers&#13;(&amp;#8220;ASU 2016-20&amp;#8221;). &lt;/i&gt;The purpose of ASU 2016-20 is to amend certain narrow aspects of the guidance issued in ASU 2014-09&#13;related to the disclosure of performance obligations, as well as other amendments related to loan guarantee fees, contract costs,&#13;refund liabilities, advertising costs and the clarification of certain examples.&lt;/p&gt;&#13;&#13;&#13;&#13;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&amp;#160;&lt;/p&gt;&#13;&#13;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;The amendments in these accounting standards&#13;updates may be applied either using a modified retrospective transition method by means of a cumulative-effect adjustment to retained&#13;earnings as of the beginning of the fiscal year in which the guidance is effective or retrospectively to each period presented.&#13;Early adoption is permitted.&lt;/p&gt;&#13;&#13;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&amp;#160;&lt;/p&gt;&#13;&#13;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;/p&gt;&#13;&#13;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;The Company will adopt the amendments within&#13;these accounting standards updates in the first quarter of 2019 using the modified retrospective transition method. The Company&#13;is continuing to evaluate the impact of these accounting standards updates on its consolidated financial statements, specifically&#13;with respect to its membership programs, gift cards and customer incentives. While we have not yet completed our analysis, we continue&#13;to evaluate the impact of the standard on our consolidated financial statements and will be better positioned to provide more detailed&#13;analysis and information within our 2018 Annual Report on Form 10-K.&lt;/p&gt;&#13;&#13;&#13;&#13;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&amp;#160;&lt;/p&gt;&#13;&#13;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"&gt;&lt;/p&gt;&#13;&#13;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;In February 2016, the FASB codified&#13;Accounting Standards Codification (&amp;#8220;ASC&amp;#8221;) Topic No. 842, &lt;i&gt;Leases&lt;/i&gt;, which requires companies to present&#13;substantially all leases on their balance sheets but continue to recognize expenses on their income statements in a manner&#13;similar to today&amp;#8217;s accounting. The new guidance also will result in enhanced quantitative and qualitative&#13;disclosures, including significant judgments made by management, to provide greater insight into the extent of expenses&#13;expected to be recognized from existing leases. The new guidance requires companies to adopt its provisions by modified&#13;retrospective adoption and will be effective for public business entities for years beginning after December 15, 2018,&#13;including interim periods within those years. Nonpublic business entities should apply the amendments for years beginning&#13;after December 15, 2019, and interim periods within years beginning after December 15, 2020. Early application is permitted&#13;for all entities upon issuance. In January 2018, the FASB issued ASU No. 2018-01, as an amendment to ASC Topic No. 842, &lt;i&gt;Leases&lt;/i&gt;,&#13;which is a land easement practical expedient. If the Company elects to use this practical expedient, the Company would&#13;evaluate new or modified land easements under this ASU beginning at the date of adoption. The Company is currently evaluating&#13;the impacts this new guidance will have on its unaudited condensed consolidated financial statements. The Company currently&#13;expects that the majority of its operating lease commitments will be recognized as operating lease liabilities and&#13;right-of-use assets upon adoption of the new guidance. The Company expects that adoption will result in a material increase&#13;in the assets and liabilities presented in its unaudited condensed consolidated balance sheets. In July 2018, the FASB issued&#13;ASU No. 2018-10, &lt;i&gt;Codification Improvements to Topic 842&lt;/i&gt; and &lt;i&gt;ASU No. 2018-11, Targeted Improvements to Topic&#13;842&lt;/i&gt;. The amendments in ASU No. 2018-10 and ASU No. 2018-11 provide additional clarification and implementation&#13;guidance on certain aspects of the previously issued ASU No. 2016-02, Leases (Topic 842), and have the same effective and&#13;transition requirements as ASU No. 2016-02.&lt;/p&gt;&#13;&#13;&#13;&#13;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"&gt;&lt;/p&gt;&#13;&#13;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&amp;#160;&lt;/p&gt;&#13;&#13;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;In August 2016, the FASB issued ASU No.&#13;2016-15, &lt;i&gt;Statement of Cash Flows (Topic 230): Classification of Certain Cash Receipts and Cash Payments&lt;/i&gt;. The purpose of&#13;ASU No. 2016-15 is to reduce the diversity in practice in how certain cash receipts and cash payments are presented and classified&#13;in the statement of cash flows. ASU No. 2016-15 is effective for public business entities for years beginning after December 15,&#13;2017, and interim periods within those years. For all other entities, the amendments are effective for years beginning after December&#13;15, 2018, and interim periods within years beginning after December 15, 2019. Early application is permitted, including adoption&#13;in an interim period. The Company is evaluating the impact that ASU No. 2016-15 will have on its unaudited condensed consolidated&#13;financial statements.&lt;/p&gt;&#13;&#13;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&amp;#160;&lt;/p&gt;&#13;&#13;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;In January 2017, the FASB issued ASU No.&#13;2017-01, &lt;i&gt;Business Combinations (Topic 805): Clarifying the Definition of a Business. &lt;/i&gt;ASU No. 2017-01 provides new guidance&#13;clarifying the definition of a business for determining whether transactions should be accounted for as acquisitions (or disposals)&#13;of assets or businesses. ASU No. 2017-01 is effective for public business entities for fiscal years beginning after December 15,&#13;2017, and interim periods within those fiscal years. For all other entities, the amendments are effective for fiscal years beginning&#13;after December 15, 2018, and interim periods within fiscal years beginning after December 15, 2019, with early adoption permitted.&#13;Amendments in this ASU are applied prospectively and no disclosures are required at transition. Upon adoption, the Company will&#13;apply the provisions of this ASU in evaluating future acquisitions (or disposals).&amp;#160;&lt;/p&gt;&#13;&#13;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&amp;#160;&amp;#160;&amp;#160;&lt;/p&gt;&#13;&#13;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;In May 2017, the FASB issued ASU No. 2017-09,&#13;&lt;i&gt;Compensation &amp;#8211; Stock Compensation (Topic 718),&lt;/i&gt; to provide guidance on determining which changes to the terms or conditions&#13;of share-based payment awards require an entity to apply modification accounting under Topic 718. This pronouncement is effective&#13;for fiscal years, and for interim periods within those fiscal years, beginning after December 15, 2017, with early adoption permitted,&#13;and is applied prospectively to changes in terms or conditions of awards occurring on or after the adoption date. The Company adopted&#13;this pronouncement for the fiscal year beginning January 1, 2018. The adoption of ASU 2017-09 did not have a material impact on&#13;the Company&amp;#8217;s unaudited condensed consolidated financial statements.&lt;/p&gt;&#13;&#13;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&amp;#160;&lt;/p&gt;&#13;&#13;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;In July 2017, the FASB issued ASU No. 2017-11,&#13;&lt;i&gt;Earnings Per Share (Topic 260), Distinguishing Liabilities From Equity (Topic 480) And Derivatives And Hedging (Topic 815).&#13;&lt;/i&gt;The amendments in Part I of this ASU change the classification analysis of certain equity-linked financial instruments (or&#13;embedded features) with down round features. When determining whether certain financial instruments should be classified as liabilities&#13;or equity instruments, a down round feature no longer precludes equity classification when assessing whether the instrument is&#13;indexed to an entity&amp;#8217;s own stock. The amendments also clarify existing disclosure requirements for equity-classified instruments.&#13;As a result, a freestanding equity-linked financial instrument (or embedded conversion option) no longer would be accounted for&#13;as a derivative liability at fair value as a result of the existence of a down round feature. For freestanding equity classified&#13;financial instruments, the amendments require entities that present earnings per share (EPS) in accordance with Topic 260, &lt;i&gt;Earnings&#13;Per Share&lt;/i&gt;, to recognize the effect of the down round feature when it is triggered. That effect is treated as a dividend and&#13;as a reduction of income available to common shareholders in basic EPS. Convertible instruments with embedded conversion options&#13;that have down round features are now subject to the specialized guidance for contingent beneficial conversion features (in Subtopic&#13;470-20, &lt;i&gt;Debt-Debt with Conversion and Other Options&lt;/i&gt;), including related EPS guidance (in Topic 260). The amendments in Part&#13;II of ASU No. 2017-11, &lt;i&gt;Earnings Per Share (Topic 260), Distinguishing Liabilities From Equity (Topic 480) And Derivatives And&#13;Hedging (Topic 815) &lt;/i&gt;recharacterize the indefinite deferral of certain provisions of Topic 480 that now are presented as pending&#13;content in the Codification, to a scope exception. Those amendments do not have an accounting effect. For public business entities,&#13;the amendments in Part I of this Update are effective for fiscal years, and interim periods within those fiscal years, beginning&#13;after December 15, 2018. For all other entities, the amendments in Part I of the ASU are effective for fiscal years beginning after&#13;December 15, 2019, and interim periods within fiscal years beginning after December 15, 2020. Early adoption is permitted for all&#13;entities, including adoption in an interim period. If an entity early adopts the amendments in an interim period, any adjustments&#13;should be reflected as of the beginning of the fiscal year that includes that interim period. The Company is evaluating the impact&#13;that ASU No. 2017-11 will have on its unaudited condensed consolidated financial statements.&lt;/p&gt;&#13;&#13;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&amp;#160;&lt;/p&gt;&#13;&#13;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;In June 2018, FASB issued ASU No. 2018-07,&#13;&lt;i&gt;Compensation&amp;#8212;Stock Compensation (Topic 718)&lt;/i&gt;, to expand the scope of ASC Topic 718 to include share-based payment transactions&#13;for acquiring goods and services from nonemployees. ASU No. 2018-07 is effective for public business entities for years beginning&#13;after December 15, 2018, and interim periods within those years. For all other entities, the amendments are effective for years&#13;beginning after December 15, 2019, and interim periods within years beginning after December 15, 2020. Early application is permitted,&#13;but the provisions of this ASU are not to be adopted before an entity adopts ASC Topic 606. The Company is evaluating the effects&#13;of adoption of ASU No. 2018-07will have on its unaudited condensed consolidated financial statements.&lt;/p&gt;</us-gaap:NewAccountingPronouncementsPolicyPolicyTextBlock>
    <us-gaap:DebtDisclosureTextBlock contextRef="Context_3ME_01_Jan_2018T00_00_00_TO_31_Mar_2018T00_00_00">&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"&gt;&lt;b&gt;NOTE 5 &amp;#8212; BORROWINGS&lt;/b&gt;&lt;/p&gt;&#13;&#13;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;b&gt;&lt;i&gt;&amp;#160;&lt;/i&gt;&lt;/b&gt;&lt;/p&gt;&#13;&#13;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;b&gt;&lt;i&gt;Notes Payable to Related Parties&lt;/i&gt;&lt;/b&gt;&lt;/p&gt;&#13;&#13;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&amp;#160;&lt;/p&gt;&#13;&#13;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;Notes payable to related parties consist&#13;of the following:&lt;/p&gt;&#13;&#13;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&amp;#160;&lt;/p&gt;&#13;&#13;&lt;table cellpadding="0" cellspacing="0" style="border-collapse: collapse; width: 100%; font: 10pt Times New Roman, Times, Serif"&gt;&#13;&lt;tr style="vertical-align: bottom"&gt;&#13;    &lt;td style="white-space: nowrap"&gt;&amp;#160;&lt;/td&gt;&lt;td style="font-weight: bold; padding-bottom: 1.5pt; white-space: nowrap"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td colspan="2" style="font-weight: bold; text-align: center; border-bottom: Black 1.5pt solid; white-space: nowrap"&gt;September 30,&lt;br /&gt; 2018&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; font-weight: bold; white-space: nowrap"&gt;&amp;#160;&lt;/td&gt;&lt;td style="font-weight: bold; padding-bottom: 1.5pt; white-space: nowrap"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td colspan="2" style="font-weight: bold; text-align: center; border-bottom: Black 1.5pt solid; white-space: nowrap"&gt;December&amp;#160;31,&lt;br /&gt; 2017&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; font-weight: bold; white-space: nowrap"&gt;&amp;#160;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;&#13;    &lt;td style="width: 76%; text-align: left"&gt;5.00% VR iPic Finance, LLC notes&lt;/td&gt;&lt;td style="width: 1%"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="width: 1%; text-align: left"&gt;$&lt;/td&gt;&lt;td style="width: 9%; text-align: right"&gt;--&lt;/td&gt;&lt;td style="width: 1%; text-align: left"&gt;&amp;#160;&lt;/td&gt;&lt;td style="width: 1%"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="width: 1%; text-align: left"&gt;$&lt;/td&gt;&lt;td style="width: 9%; text-align: right"&gt;16,125&lt;/td&gt;&lt;td style="width: 1%; text-align: left"&gt;&amp;#160;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr style="vertical-align: bottom; background-color: White"&gt;&#13;    &lt;td style="text-align: left"&gt;5.00% VR iPic Finance, LLC demand notes&lt;/td&gt;&lt;td&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: left"&gt;&amp;#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;--&lt;/td&gt;&lt;td style="text-align: left"&gt;&amp;#160;&lt;/td&gt;&lt;td&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: left"&gt;&amp;#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;14,461&lt;/td&gt;&lt;td style="text-align: left"&gt;&amp;#160;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;&#13;    &lt;td style="text-align: left"&gt;10.50% Village Roadshow Attractions USA, Inc. notes&lt;/td&gt;&lt;td&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: left"&gt;&amp;#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;--&lt;/td&gt;&lt;td style="text-align: left"&gt;&amp;#160;&lt;/td&gt;&lt;td&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: left"&gt;&amp;#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;15,000&lt;/td&gt;&lt;td style="text-align: left"&gt;&amp;#160;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr style="vertical-align: bottom; background-color: White"&gt;&#13;    &lt;td style="text-align: left"&gt;5.00% Village Roadshow Attractions USA, Inc. notes&lt;/td&gt;&lt;td&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: left"&gt;&amp;#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;--&lt;/td&gt;&lt;td style="text-align: left"&gt;&amp;#160;&lt;/td&gt;&lt;td&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: left"&gt;&amp;#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;1,071&lt;/td&gt;&lt;td style="text-align: left"&gt;&amp;#160;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;&#13;    &lt;td style="text-align: left"&gt;5.00% iPic Holdings, LLC notes&lt;/td&gt;&lt;td&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: left"&gt;&amp;#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;--&lt;/td&gt;&lt;td style="text-align: left"&gt;&amp;#160;&lt;/td&gt;&lt;td&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: left"&gt;&amp;#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;547&lt;/td&gt;&lt;td style="text-align: left"&gt;&amp;#160;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr style="vertical-align: bottom; background-color: White"&gt;&#13;    &lt;td style="text-align: left; padding-bottom: 1.5pt"&gt;5.00% Regal/Atom Holdings, LLC note&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-bottom: Black 1.5pt solid; text-align: left"&gt;&amp;#160;&lt;/td&gt;&lt;td style="border-bottom: Black 1.5pt solid; text-align: right"&gt;--&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; text-align: left"&gt;&amp;#160;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-bottom: Black 1.5pt solid; text-align: left"&gt;&amp;#160;&lt;/td&gt;&lt;td style="border-bottom: Black 1.5pt solid; text-align: right"&gt;3,038&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; text-align: left"&gt;&amp;#160;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;&#13;    &lt;td style="padding-bottom: 4pt"&gt;Total&lt;/td&gt;&lt;td style="padding-bottom: 4pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-bottom: Black 4pt double; text-align: left"&gt;$&lt;/td&gt;&lt;td style="border-bottom: Black 4pt double; text-align: right"&gt;--&lt;/td&gt;&lt;td style="padding-bottom: 4pt; text-align: left"&gt;&amp;#160;&lt;/td&gt;&lt;td style="padding-bottom: 4pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-bottom: Black 4pt double; text-align: left"&gt;$&lt;/td&gt;&lt;td style="border-bottom: Black 4pt double; text-align: right"&gt;50,242&lt;/td&gt;&lt;td style="padding-bottom: 4pt; text-align: left"&gt;&amp;#160;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;/table&gt;&#13;&#13;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&amp;#160;&lt;/p&gt;&#13;&#13;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;On February 1, 2018, the 5% notes plus&#13;accrued interest totaling $37,157 were converted to equity to satisfy the holders&amp;#8217; capital call in accordance with the iPic-Gold&#13;Class LLC Agreement prior to the IPO.&lt;/p&gt;&#13;&#13;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&amp;#160;&lt;/p&gt;&#13;&#13;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;The 10.50% Village Roadshow&#13;Attractions USA, Inc. note for $15,000 plus the minimum interest payable of $3,000 was refinanced through additional&#13;borrowings under the Non-revolving Credit Facility.&lt;/p&gt;&#13;&#13;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&amp;#160;&lt;/p&gt;&#13;&#13;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;b&gt;&lt;i&gt;Long-Term Debt &amp;#8212; Related Party&lt;/i&gt;&lt;/b&gt;&lt;/p&gt;&#13;&#13;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&amp;#160;&lt;/p&gt;&#13;&#13;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;/p&gt;&#13;&#13;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;The Company has a $225,828 non-revolving&#13;credit facility (the &amp;#8220;Non-revolving Credit Facility&amp;#8221;) with the Teachers&amp;#8217; Retirement System of Alabama (the &amp;#8220;TRSA&amp;#8221;)&#13;and The Employees&amp;#8217; Retirement System of Alabama (the &amp;#8220;ERSA&amp;#8221;) (the TRSA and the ERSA are known collectively as&#13;the &amp;#8220;RSA&amp;#8221;). The terms of the facility provide that the Company can borrow under the facility for a thirteen-year period&#13;commencing September 30, 2010 in three tranches (hereinafter, &amp;#8220;Tranche 1&amp;#8221;, &amp;#8220;Tranche 2&amp;#8221;, and &amp;#8220;Tranche&#13;3&amp;#8221;). Proceeds of the loans were initially to be used for up to 80% of eligible construction costs. As a condition to any&#13;advance, the Company was required to provide funding for the applicable project costs in an amount equal to 25% of such advance,&#13;with the proceeds of either (x) contributions to the Company from certain shareholders (other than RSA) or (y) subordinated loans&#13;to the Company from certain shareholders (other than RSA) (the &amp;#8220;Matching Requirement&amp;#8221;). In addition, the remaining&#13;availability required the Company to achieve certain operating targets to continue borrowing (the &amp;#8220;Operating Target Requirement&amp;#8221;).&#13;On June 22, 2018 the Non-revolving Credit Facility was modified to remove the matching requirement and to permit us to borrow up&#13;to $17,923 on five planned remodeling projects. An amount equal to eighty percent (80%) of the total costs to develop each project&#13;constitutes a &amp;#8220;Project Tranche&amp;#8221;. Any changes to the amount of a Project Tranche (either increases or decreases) are&#13;subject to prior written consent from the lender. On June 29, 2018 the Non-revolving Credit Facility was further modified to permit&#13;us to borrow funds up to $8,233 for working capital expenses (including, among other things, accrued interest on the Non-revolving&#13;Credit Facility, which may be paid in kind), in addition to the borrowing for planned 2018 remodeling projects. On June 29, 2018&#13;the Non-revolving Credit Facility was amended to remove the Operating Target Requirement for planned remodeling and working capital&#13;advances.&amp;#160;&lt;/p&gt;&#13;&#13;&#13;&#13;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&amp;#160;&lt;/p&gt;&#13;&#13;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;The Tranche 1 and Tranche 2 commitment&#13;amounts of $15,828 and $24,000 respectively, were fully borrowed against as of September 30, 2018 and December 31, 2017. Of the&#13;total commitment amounts of $186,000 available in Tranche 3, $136,734 and $102,775 were borrowed as of September 30, 2018 and December&#13;31, 2017, respectively.&lt;/p&gt;&#13;&#13;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&amp;#160;&lt;/p&gt;&#13;&#13;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;The effective interest rate on Tranche&#13;1 and Tranche 2 borrowings is approximately 6.95% per annum. The cumulative difference between the interest computed using the&#13;stated interest rates (8.00% at September 30, 2018 and December 31, 2017) and the effective interest rate of 6.95% is $710 and&#13;$976 at September 30, 2018 and December 31, 2017, respectively, and is recorded in &amp;#8220;Accrued interest - long-term&amp;#8221; in&#13;the accompanying unaudited condensed consolidated balance sheets. The interest rate on Tranche 3 borrowings is fixed at 10.50%&#13;per annum.&lt;/p&gt;&#13;&#13;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&amp;#160;&amp;#160;&lt;/p&gt;&#13;&#13;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;b&gt;&lt;i&gt;Short-Term Financing&lt;/i&gt;&lt;/b&gt;&lt;/p&gt;&#13;&#13;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&amp;#160;&lt;/p&gt;&#13;&#13;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;The Company periodically enters into short-term&#13;financing arrangements to finance the costs of its property and casualty insurance premiums. The loans are due in equal monthly&#13;installments of principal and interest, generally paid over a period of less than one year. Interest accrues on the unpaid principal&#13;at 3.63% per annum. At September 30, 2018 and December 31, 2017, the Company&amp;#8217;s obligation under premium financing arrangements&#13;was $46 and $1,214, respectively, and is included in accrued insurance in the accompanying unaudited condensed consolidated balance&#13;sheets.&lt;/p&gt;</us-gaap:DebtDisclosureTextBlock>
    <us-gaap:StockholdersEquityNoteDisclosureTextBlock contextRef="Context_3ME_01_Jan_2018T00_00_00_TO_31_Mar_2018T00_00_00">&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"&gt;&lt;b&gt;NOTE 6 &amp;#8212; DEFICIT&lt;/b&gt;&lt;/p&gt;&#13;&#13;&#13;&#13;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"&gt;&amp;#160;&lt;/p&gt;&#13;&#13;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;b&gt;&lt;i&gt;Non-controlling Interests&lt;/i&gt;&lt;/b&gt;&lt;/p&gt;&#13;&#13;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&amp;#160;&lt;/p&gt;&#13;&#13;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;Immediately following the IPO, each LLC&#13;Interest held by the Continuing iPic Equity Owners is redeemable, at the election of such members, for, at the option of the majority&#13;of the Company&amp;#8217;s Board of Directors, newly-issued shares of Class A Common Stock on a one-for-one basis or a cash payment&#13;equal to a volume weighted average market price of one share of Class A Common Stock for each LLC Interest redeemed (subject to&#13;customary adjustments, including for stock splits, stock dividends and reclassifications). If iPic decides to make a cash payment,&#13;the Continuing iPic Equity Owners have the option to rescind the redemption request within a specified time period. Upon the exercise&#13;of the redemption right, the redeeming member will surrender its LLC Interests to Holdings for cancellation. If iPic does not make&#13;an election between share or cash settlement within a prescribed period, then it is deemed to have elected share settlement. Holders&#13;of the Class B Common Stock are not entitled to distributions or dividends, whether cash or stock, and have no economic interest&#13;in iPic. Holders of Class B Common Stock are entitled to cast one vote per share, with the number of shares of&#13;Class B Common Stock held by each Continuing iPic Equity Owner equivalent to the number of LLC Interests held by such Continuing&#13;iPic Equity Owner.&lt;/p&gt;&#13;&#13;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&amp;#160;&lt;/p&gt;&#13;&#13;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;/p&gt;&#13;&#13;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;On July 12, 2018, in accordance with these&#13;provisions and other terms and conditions of the LLC Agreement, two non-controlling interest holders exchanged 100% of their respective&#13;membership interests (5,602,866 membership units) in Holdings for a corresponding number of shares of iPic&amp;#8217;s Class A common&#13;stock. As part of the exchange, each investor&amp;#8217;s shares of Class B common stock in iPic were canceled. Also, on July 20, 2018,&#13;Ajay Bijli, an independent director of the Board of Directors, (the &amp;#8220;Board&amp;#8221;) resigned. The resignation of Mr. Bijli&#13;left the remaining Board with four directors. Prior to the resignation, the majority of the Board was comprised of non-controlling&#13;interest holders. Consequently, and in accordance with ASC 480-10-S99-3A, the Company was required to record the non-controlling&#13;interest outside of permanent equity. However, upon resignation of Mr. Bijli, the criteria within ASC 480-10-S99-3A requiring classification&#13;outside of permanent equity was no longer met and, therefore the Company reclassified all remaining non-controlling interests to&#13;permanent equity. As of September 30, 2018, non-controlling interests were no longer considered to be redeemable, and the Company&#13;included all non-controlling interest within permanent equity.&lt;/p&gt;&#13;&#13;&#13;&#13;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&amp;#160;&lt;/p&gt;&#13;&#13;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;b&gt;&lt;i&gt;Private Placement &lt;/i&gt;&lt;/b&gt;&lt;/p&gt;&#13;&#13;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&amp;#160;&lt;/p&gt;&#13;&#13;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;On February 1, 2018, the Company closed&#13;a private placement of $2,500 from an affiliate of one of its existing investors, Regal Cinemas, which had previously invested&#13;$12,000 in April 2017.&lt;/p&gt;&#13;&#13;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&amp;#160;&lt;/p&gt;&#13;&#13;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;b&gt;&lt;i&gt;2017 Equity Incentive Plan&lt;/i&gt;&lt;/b&gt;&lt;/p&gt;&#13;&#13;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&amp;#160;&lt;/p&gt;&#13;&#13;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;In connection with the IPO and related&#13;transactions, the iPic-Gold Class Entertainment, LLC 2017 Equity Incentive Plan (or the &amp;#8220;2017 Equity Incentive Plan&amp;#8221;),&#13;was migrated to iPic. and any awards granted under the 2017 Equity Incentive Plan were converted into options&#13;to acquire Class A Common Stock of iPic. Under the plan, equity awards may be made in respect of 1,600,000 iPic shares, and the&#13;number of authorized shares is subject to automatic increases which begin in fiscal year 2019. Under the 2017 Equity Incentive&#13;Plan, awards may be granted in the form of options, restricted stock, restricted stock units, stock appreciation rights, performance&#13;awards, dividend equivalent rights and share awards. The migration of the 2017 Equity Incentive Plan did not result in any changes&#13;to the terms and conditions, therefore no modification was deemed to have occurred.&lt;/p&gt;&#13;&#13;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&amp;#160;&lt;/p&gt;&#13;&#13;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;Each Incentive Option and Non-Qualified&#13;Option (as defined by Section 422 of the Internal Revenue Code of 1986, collectively &amp;#8220;Options&amp;#8221;) contains the following&#13;material terms:&lt;/p&gt;&#13;&#13;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&amp;#160;&lt;/p&gt;&#13;&#13;&lt;table cellspacing="0" cellpadding="0" style="font: 10pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse"&gt;&#13;&lt;tr style="vertical-align: top"&gt;&#13;    &lt;td style="width: 29px; text-align: justify"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;(i)&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="text-align: justify"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;the exercise price, which shall be determined by the Committee at the time of grant, shall not be less than the greater of (i) the par value of the stock and (ii) 100% of the Fair Market Value (defined as the closing price at the close of the primary trading session of the units on the date immediately prior to the date of the grant on the principal national security exchange on which the common stock is listed or quoted, as applicable) of the common stock of the Company, &lt;i&gt;provided&lt;/i&gt;&amp;#160;&amp;#160;that if there is a grant of an incentive option to a recipient of the owns more than ten percent (10%) of the total combined voting power of all classes of securities of the Company, the exercise price shall be at least 110% of the Fair Market Value;&lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr style="vertical-align: top"&gt;&#13;    &lt;td style="text-align: justify"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;(ii)&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="text-align: justify"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;the term of each Option shall be fixed by the Committee, &lt;i&gt;provided&lt;/i&gt; that such Option shall not be exercisable more than ten (10) years after the date such Option is granted, and&lt;i&gt;&amp;#160;&amp;#160;provided further&lt;/i&gt;&amp;#160;&amp;#160;that with respect to an Incentive Option, if the recipient owns more than ten percent (10%) of the total combined voting power of the Company, the Incentive Option shall not be exercisable more than five (5) years after the date such Incentive Option is granted;&lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr style="vertical-align: top"&gt;&#13;    &lt;td style="text-align: justify"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;(iii)&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="text-align: justify"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;subject to acceleration in the event of a Change of Control of the Company (as further described in the Plan), the period during which the Options vest shall be designated by the Committee;&lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr style="vertical-align: top"&gt;&#13;    &lt;td style="text-align: justify"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;(iv)&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="text-align: justify"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;no Option is transferable and each is exercisable only by the recipient of such Option except in the event of the death of the recipient;&lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr style="vertical-align: top"&gt;&#13;    &lt;td style="text-align: justify"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;(v)&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="text-align: justify"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;to the extent that the aggregate Fair Market Value of Incentive Options granted under the Plan are exercisable by a participant for the first time during any calendar year exceeds $100, such Incentive Options shall be treated as Non-Qualified Options; and&lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr style="vertical-align: top"&gt;&#13;    &lt;td style="text-align: justify"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;(vi)&lt;/font&gt;&lt;/td&gt;&#13;    &lt;td style="text-align: justify"&gt;&lt;font style="font: 10pt Times New Roman, Times, Serif"&gt;with respect to Options granted to a director, the aggregate number of shares that may be issued under the Plan in any calendar year to an individual Director may not exceed that number of shares representing a Fair Market Value equal to the positive difference, if any, between $300, and the aggregate value of any annual cash retainer paid to the director.&lt;/font&gt;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;/table&gt;&#13;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"&gt;&amp;#160;&amp;#160;&amp;#160;&lt;/p&gt;&#13;&#13;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;b&gt;&lt;i&gt;Incentive stock options&lt;/i&gt;&lt;/b&gt;&lt;/p&gt;&#13;&#13;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&amp;#160;&lt;/p&gt;&#13;&#13;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;The following is a summary of the Company&amp;#8217;s&#13;Non-Qualified Options (as defined by Section 422 of the Internal Revenue Code of 1986, &amp;#8220;Options&amp;#8221;) activity:&lt;/p&gt;&#13;&#13;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&amp;#160;&lt;/p&gt;&#13;&#13;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;/p&gt;&#13;&#13;&lt;table cellpadding="0" cellspacing="0" style="border-collapse: collapse; width: 100%; font: 10pt Times New Roman, Times, Serif"&gt;&#13;&lt;tr style="vertical-align: bottom"&gt;&#13;    &lt;td&gt;&amp;#160;&lt;/td&gt;&lt;td style="font-weight: bold; padding-bottom: 1.5pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td colspan="2" style="font-weight: bold; text-align: center; border-bottom: Black 1.5pt solid"&gt;Options&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; font-weight: bold"&gt;&amp;#160;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td colspan="2" style="text-align: center; border-bottom: Black 1.5pt solid"&gt;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"&gt;&lt;b&gt;Weighted Average&lt;/b&gt;&lt;/p&gt; &lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: center"&gt;&lt;b&gt;Grant Date Fair Value Per Option&lt;/b&gt;&amp;#160;&lt;/p&gt;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt"&gt;&amp;#160;&lt;/td&gt;&lt;td style="font-weight: bold; padding-bottom: 1.5pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td colspan="2" style="font-weight: bold; text-align: center; border-bottom: Black 1.5pt solid"&gt;Weighted Average Exercise Price per Option&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; font-weight: bold"&gt;&amp;#160;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;&#13;    &lt;td style="width: 64%; font-weight: bold"&gt;Outstanding - December 31, 2017&lt;/td&gt;&lt;td style="width: 1%; font-weight: bold"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="width: 1%; font-weight: bold; text-align: left"&gt;&amp;#160;&lt;/td&gt;&lt;td style="width: 9%; font-weight: bold; text-align: right"&gt;955,300&lt;/td&gt;&lt;td style="width: 1%; font-weight: bold; text-align: left"&gt;&amp;#160;&lt;/td&gt;&lt;td style="width: 1%; font-weight: bold"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="width: 1%; font-weight: bold; text-align: left"&gt;$&lt;/td&gt;&lt;td style="width: 9%; font-weight: bold; text-align: right"&gt;4.58&lt;/td&gt;&lt;td style="width: 1%; font-weight: bold; text-align: left"&gt;&amp;#160;&lt;/td&gt;&lt;td style="width: 1%; font-weight: bold"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="width: 1%; font-weight: bold; text-align: left"&gt;$&lt;/td&gt;&lt;td style="width: 9%; font-weight: bold; text-align: right"&gt;18.13&lt;/td&gt;&lt;td style="width: 1%; font-weight: bold; text-align: left"&gt;&amp;#160;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr style="vertical-align: bottom; background-color: White"&gt;&#13;    &lt;td style="font-weight: bold"&gt;Exercisable - December 31, 2017&lt;/td&gt;&lt;td style="font-weight: bold"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="font-weight: bold; text-align: left"&gt;&amp;#160;&lt;/td&gt;&lt;td style="font-weight: bold; text-align: right"&gt;-&lt;/td&gt;&lt;td style="font-weight: bold; text-align: left"&gt;&amp;#160;&lt;/td&gt;&lt;td style="font-weight: bold"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="font-weight: bold; text-align: left"&gt;$&lt;/td&gt;&lt;td style="font-weight: bold; text-align: right"&gt;-&lt;/td&gt;&lt;td style="font-weight: bold; text-align: left"&gt;&amp;#160;&lt;/td&gt;&lt;td style="font-weight: bold"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="font-weight: bold; text-align: left"&gt;$&lt;/td&gt;&lt;td style="font-weight: bold; text-align: right"&gt;-&lt;/td&gt;&lt;td style="font-weight: bold; text-align: left"&gt;&amp;#160;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;&#13;    &lt;td&gt;Granted&lt;/td&gt;&lt;td&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: left"&gt;&amp;#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;149,120&lt;/td&gt;&lt;td style="text-align: left"&gt;&amp;#160;&lt;/td&gt;&lt;td&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: left"&gt;&amp;#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;2.56&lt;/td&gt;&lt;td style="text-align: left"&gt;&amp;#160;&lt;/td&gt;&lt;td&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: left"&gt;&amp;#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;8.26&lt;/td&gt;&lt;td style="text-align: left"&gt;&amp;#160;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr style="vertical-align: bottom; background-color: White"&gt;&#13;    &lt;td&gt;Exercised&lt;/td&gt;&lt;td style="font-weight: bold"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="font-weight: bold; text-align: left"&gt;&amp;#160;&lt;/td&gt;&lt;td style="font-weight: bold; text-align: right"&gt;-&lt;/td&gt;&lt;td style="font-weight: bold; text-align: left"&gt;&amp;#160;&lt;/td&gt;&lt;td style="font-weight: bold"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="font-weight: bold; text-align: left"&gt;&amp;#160;&lt;/td&gt;&lt;td style="font-weight: bold; text-align: right"&gt;-&lt;/td&gt;&lt;td style="font-weight: bold; text-align: left"&gt;&amp;#160;&lt;/td&gt;&lt;td style="font-weight: bold"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="font-weight: bold; text-align: left"&gt;&amp;#160;&lt;/td&gt;&lt;td style="font-weight: bold; text-align: right"&gt;-&lt;/td&gt;&lt;td style="font-weight: bold; text-align: left"&gt;&amp;#160;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;&#13;    &lt;td style="padding-bottom: 1.5pt"&gt;Forfeited/Cancelled&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-bottom: Black 1.5pt solid; text-align: left"&gt;&amp;#160;&lt;/td&gt;&lt;td style="border-bottom: Black 1.5pt solid; text-align: right"&gt;(54,858&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; text-align: left"&gt;)&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-bottom: Black 1.5pt solid; text-align: left"&gt;&amp;#160;&lt;/td&gt;&lt;td style="border-bottom: Black 1.5pt solid; text-align: right"&gt;4.52&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; text-align: left"&gt;&amp;#160;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-bottom: Black 1.5pt solid; text-align: left"&gt;&amp;#160;&lt;/td&gt;&lt;td style="border-bottom: Black 1.5pt solid; text-align: right"&gt;17.84&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; text-align: left"&gt;&amp;#160;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr style="vertical-align: bottom; background-color: White"&gt;&#13;    &lt;td style="font-weight: bold; padding-bottom: 4pt"&gt;Outstanding &amp;#8211; September 30, 2018&lt;/td&gt;&lt;td style="font-weight: bold; padding-bottom: 4pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-bottom: Black 4pt double; font-weight: bold; text-align: left"&gt;&amp;#160;&lt;/td&gt;&lt;td style="border-bottom: Black 4pt double; font-weight: bold; text-align: right"&gt;1,049,562&lt;/td&gt;&lt;td style="padding-bottom: 4pt; font-weight: bold; text-align: left"&gt;&amp;#160;&lt;/td&gt;&lt;td style="font-weight: bold; padding-bottom: 4pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-bottom: Black 4pt double; font-weight: bold; text-align: left"&gt;$&lt;/td&gt;&lt;td style="border-bottom: Black 4pt double; font-weight: bold; text-align: right"&gt;4.36&lt;/td&gt;&lt;td style="padding-bottom: 4pt; font-weight: bold; text-align: left"&gt;&amp;#160;&lt;/td&gt;&lt;td style="font-weight: bold; padding-bottom: 4pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-bottom: Black 4pt double; font-weight: bold; text-align: left"&gt;$&lt;/td&gt;&lt;td style="border-bottom: Black 4pt double; font-weight: bold; text-align: right"&gt;17.04&lt;/td&gt;&lt;td style="padding-bottom: 4pt; font-weight: bold; text-align: left"&gt;&amp;#160;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;&#13;    &lt;td style="font-weight: bold; padding-bottom: 4pt"&gt;Exercisable &amp;#8211; September 30, 2018&lt;/td&gt;&lt;td style="font-weight: bold; padding-bottom: 4pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-bottom: Black 4pt double; font-weight: bold; text-align: left"&gt;&amp;#160;&lt;/td&gt;&lt;td style="border-bottom: Black 4pt double; font-weight: bold; text-align: right"&gt;355,887&lt;/td&gt;&lt;td style="padding-bottom: 4pt; font-weight: bold; text-align: left"&gt;&amp;#160;&lt;/td&gt;&lt;td style="font-weight: bold; padding-bottom: 4pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-bottom: Black 4pt double; font-weight: bold; text-align: left"&gt;$&lt;/td&gt;&lt;td style="border-bottom: Black 4pt double; font-weight: bold; text-align: right"&gt;3.74&lt;/td&gt;&lt;td style="padding-bottom: 4pt; font-weight: bold; text-align: left"&gt;&amp;#160;&lt;/td&gt;&lt;td style="font-weight: bold; padding-bottom: 4pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-bottom: Black 4pt double; font-weight: bold; text-align: left"&gt;$&lt;/td&gt;&lt;td style="border-bottom: Black 4pt double; font-weight: bold; text-align: right"&gt;14.04&lt;/td&gt;&lt;td style="padding-bottom: 4pt; font-weight: bold; text-align: left"&gt;&amp;#160;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;/table&gt;&#13;&#13;&#13;&#13;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;/p&gt;&#13;&#13;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&amp;#160;&lt;/p&gt;&#13;&#13;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;/p&gt;&#13;&#13;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;On July 10, 2018, 114,119 options were&#13;granted to certain employees related to the 2017 bonus payout in lieu of cash. The bonus awards for 2017 were awarded in the form&#13;of 75% in cash and 25% in options. The options vested immediately upon issuance and the aggregate grant-date fair value was $382.&lt;/p&gt;&#13;&#13;&#13;&#13;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&amp;#160;&lt;/p&gt;&#13;&#13;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;/p&gt;&#13;&#13;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;As of September 30, 2018, the weighted&#13;average remaining contractual term of Options outstanding was 9.50 years.&lt;/p&gt;&#13;&#13;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"&gt;&lt;b&gt;&lt;i&gt;&amp;#160;&lt;/i&gt;&lt;/b&gt;&lt;/p&gt;&#13;&#13;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"&gt;&lt;b&gt;&lt;i&gt;&lt;/i&gt;&lt;/b&gt;&lt;/p&gt;&#13;&#13;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;As of September 30, 2018, the total intrinsic&#13;value of the Options outstanding was $0. &amp;#160;A total of 154,562 Options were vested as of September 30, 2018.&lt;/p&gt;&#13;&#13;&#13;&#13;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"&gt;&lt;b&gt;&lt;i&gt;&amp;#160;&lt;/i&gt;&lt;/b&gt;&lt;/p&gt;&#13;&#13;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;The Company recognized an aggregate of&#13;$874 and $0 in compensation expense during the nine months ended September 30, 2018 and 2017, respectively, related to the Options.&amp;#160;For&#13;the three months ended September 30, 2018 and 2017 the Company recognized an aggregate of $272 and $0 in compensation expense,&#13;respectively, related to the Option awards. At September 30, 2018, unrecognized stock-based compensation was $3,522 for the Options.&lt;/p&gt;&#13;&#13;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&amp;#160;&lt;/p&gt;&#13;&#13;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;/p&gt;&#13;&#13;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;The fair value of the Options issued on&#13;July 10, 2018 and during the year ended December 31, 2017 were estimated using a Black-Scholes Options Pricing Model. For clarity,&#13;the Company does not have sufficient historical exercise data to provide a reasonable basis upon which to estimate expected term&#13;due to the limited period of time its equity shares have been publicly traded and therefore the expected option term is calculated&#13;based on the simplified method, which results in an expected term based on the midpoint between the vesting date and the contractual&#13;term of the option.&lt;/p&gt;&#13;&#13;&#13;&#13;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&amp;#160;&lt;/p&gt;&#13;&#13;&lt;table cellpadding="0" cellspacing="0" style="border-collapse: collapse; width: 100%; font: 10pt Times New Roman, Times, Serif"&gt;&#13;&lt;tr style="vertical-align: bottom"&gt;&#13;    &lt;td style="font-weight: bold; border-bottom: Black 1.5pt solid"&gt;Assumptions&lt;/td&gt;&lt;td style="font-weight: bold; padding-bottom: 1.5pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td colspan="2" style="font-weight: bold; text-align: center; border-bottom: Black 1.5pt solid"&gt;July&amp;#160;10, 2018&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; font-weight: bold"&gt;&amp;#160;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;&#13;    &lt;td style="width: 88%; text-align: justify"&gt;Expected term (years)&lt;/td&gt;&lt;td style="width: 1%"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="width: 1%; text-align: left"&gt;&amp;#160;&lt;/td&gt;&lt;td style="width: 9%; text-align: right"&gt;2.5&lt;/td&gt;&lt;td style="width: 1%; text-align: left"&gt;&amp;#160;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr style="vertical-align: bottom; background-color: White"&gt;&#13;    &lt;td style="text-align: justify"&gt;Unit price&lt;/td&gt;&lt;td&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: left"&gt;$&lt;/td&gt;&lt;td style="text-align: right"&gt;8.26&lt;/td&gt;&lt;td style="text-align: left"&gt;&amp;#160;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;&#13;    &lt;td style="text-align: justify"&gt;Expected volatility&lt;/td&gt;&lt;td&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: left"&gt;&amp;#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;46.3&lt;/td&gt;&lt;td style="text-align: left"&gt;%&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr style="vertical-align: bottom; background-color: White"&gt;&#13;    &lt;td style="text-align: justify"&gt;Risk-free interest rate&lt;/td&gt;&lt;td&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: left"&gt;&amp;#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;2.63&lt;/td&gt;&lt;td style="text-align: left"&gt;%&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;&#13;    &lt;td style="text-align: justify"&gt;Dividend yield&lt;/td&gt;&lt;td&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: left"&gt;&amp;#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;0.00&lt;/td&gt;&lt;td style="text-align: left"&gt;%&lt;/td&gt;&lt;/tr&gt;&#13;&lt;/table&gt;&#13;&#13;&lt;p style="margin: 0"&gt;&amp;#160;&amp;#160;&lt;/p&gt;&#13;&#13;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;b&gt;&lt;i&gt;Restricted stock units&lt;/i&gt;&lt;/b&gt;&lt;/p&gt;&#13;&#13;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&amp;#160;&lt;/p&gt;&#13;&#13;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;On December 6, 2017 iPic granted 483,864&#13;Restricted Stock Units (&amp;#8220;RSUs&amp;#8221;) to our named executive officers and certain other employees. The awards contained no&#13;future service requirement and fully vested when the IPO occurred. Therefore, on February 1, 2018, the Company recognized compensation&#13;expense related to these RSUs of $8,235. The average grant date fair value of the RSUs was $17.02&amp;#160;per unit. At September 30,&#13;2018 there was no unrecognized compensation costs related to the RSUs.&lt;/p&gt;&#13;&#13;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&amp;#160;&lt;/p&gt;&#13;&#13;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;The RSUs will remain outstanding until&#13;the issuance of Class A shares on the different settlement dates. On May 15, 2018 247,755 of the RSUs were exchanged for Class&#13;A shares. On June 29, 2018 14,770 of the RSUs were exchanged for Class A shares. The remaining 221,339 RSUs will be exchanged for&#13;Class A shares on May 15, 2019.&lt;/p&gt;&#13;&#13;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&amp;#160;&lt;/p&gt;&#13;&#13;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;b&gt;&lt;i&gt;Stock issuance&lt;/i&gt;&lt;/b&gt;&lt;/p&gt;&#13;&#13;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&amp;#160;&lt;/p&gt;&#13;&#13;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;/p&gt;&#13;&#13;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;In accordance with the Holdings LLC Agreement,&#13;on July 12, 2018, each of Village Roadshow, Teachers&amp;#8217; Retirement System of Alabama and Employees&amp;#8217; Retirement System&#13;of Alabama assigned 100% of its respective membership units of Holdings to iPic in exchange for a corresponding number of shares&#13;of iPic&amp;#8217;s Class A Common Stock (2,801,433 shares, 1,876,960 shares and 924,473 shares of Class A Common Stock, respectively)&#13;(the &amp;#8220;Exchange&amp;#8221;). As part of the Exchange and in accordance with iPic&amp;#8217;s Amended and Restated Certificate of Incorporation,&#13;each such investor&amp;#8217;s Class B common stock were canceled.&lt;/p&gt;</us-gaap:StockholdersEquityNoteDisclosureTextBlock>
    <us-gaap:IncomeTaxDisclosureTextBlock contextRef="Context_3ME_01_Jan_2018T00_00_00_TO_31_Mar_2018T00_00_00">&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"&gt;&lt;b&gt;NOTE 8 &amp;#8212; INCOME TAXES&lt;/b&gt;&lt;/p&gt;&#13;&#13;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"&gt;&amp;#160;&lt;/p&gt;&#13;&#13;&lt;table cellpadding="0" cellspacing="0" style="border-collapse: collapse; width: 100%; font: 10pt Times New Roman, Times, Serif"&gt;&#13;&lt;tr style="vertical-align: bottom"&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&lt;td style="font-weight: bold; padding-bottom: 1.5pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td colspan="6" style="font-weight: bold; text-align: center; border-bottom: Black 1.5pt solid"&gt;Nine Months Ended&lt;br /&gt; September&amp;#160;30,&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; font-weight: bold"&gt;&amp;#160;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr style="vertical-align: bottom"&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&lt;td style="font-weight: bold; padding-bottom: 1.5pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td colspan="2" style="font-weight: bold; text-align: center; border-bottom: Black 1.5pt solid"&gt;2018&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; font-weight: bold"&gt;&amp;#160;&lt;/td&gt;&lt;td style="font-weight: bold; padding-bottom: 1.5pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td colspan="2" style="font-weight: bold; text-align: center; border-bottom: Black 1.5pt solid"&gt;2017&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; font-weight: bold"&gt;&amp;#160;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;&#13;    &lt;td style="width: 76%; text-align: left"&gt;Pre-tax book loss&lt;/td&gt;&lt;td style="width: 1%"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="width: 1%; text-align: left"&gt;$&lt;/td&gt;&lt;td style="width: 9%; text-align: right"&gt;(42,388&lt;/td&gt;&lt;td style="width: 1%; text-align: left"&gt;)&lt;/td&gt;&lt;td style="width: 1%"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="width: 1%; text-align: left"&gt;$&lt;/td&gt;&lt;td style="width: 9%; text-align: right"&gt;(33,890&lt;/td&gt;&lt;td style="width: 1%; text-align: left"&gt;)&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr style="vertical-align: bottom; background-color: White"&gt;&#13;    &lt;td style="text-align: left"&gt;Less: net loss prior to the Organizational Transactions&lt;/td&gt;&lt;td&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: left"&gt;&amp;#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;4,442&lt;/td&gt;&lt;td style="text-align: left"&gt;&amp;#160;&lt;/td&gt;&lt;td&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: left"&gt;&amp;#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&amp;#8212;&lt;/td&gt;&lt;td style="text-align: left"&gt;&amp;#160;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;&#13;    &lt;td style="text-align: left; padding-bottom: 1.5pt"&gt;Less: net loss attributable to non-controlling interests&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-bottom: Black 1.5pt solid; text-align: left"&gt;&amp;#160;&lt;/td&gt;&lt;td style="border-bottom: Black 1.5pt solid; text-align: right"&gt;28,158&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; text-align: left"&gt;&amp;#160;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-bottom: Black 1.5pt solid; text-align: left"&gt;&amp;#160;&lt;/td&gt;&lt;td style="border-bottom: Black 1.5pt solid; text-align: right"&gt;&amp;#8212;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; text-align: left"&gt;&amp;#160;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr style="vertical-align: bottom; background-color: White"&gt;&#13;    &lt;td style="text-align: left"&gt;Net loss attributable to iPic before income taxes&lt;/td&gt;&lt;td&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: left"&gt;$&lt;/td&gt;&lt;td style="text-align: right"&gt;(9,788&lt;/td&gt;&lt;td style="text-align: left"&gt;)&lt;/td&gt;&lt;td&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: left"&gt;$&lt;/td&gt;&lt;td style="text-align: right"&gt;(33,890&lt;/td&gt;&lt;td style="text-align: left"&gt;)&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&lt;td&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: left"&gt;&amp;#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&amp;#160;&lt;/td&gt;&lt;td&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: left"&gt;&amp;#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&amp;#160;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr style="vertical-align: bottom; background-color: White"&gt;&#13;    &lt;td style="text-align: left"&gt;Income taxes at U.S. federal statutory rate&lt;/td&gt;&lt;td&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: left"&gt;$&lt;/td&gt;&lt;td style="text-align: right"&gt;(2,055&lt;/td&gt;&lt;td style="text-align: left"&gt;)&lt;/td&gt;&lt;td&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: left"&gt;$&lt;/td&gt;&lt;td style="text-align: right"&gt;(11,862&lt;/td&gt;&lt;td style="text-align: left"&gt;)&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;&#13;    &lt;td style="text-align: left"&gt;State and local income taxes, net of federal benefit&lt;/td&gt;&lt;td&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: left"&gt;&amp;#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;(760&lt;/td&gt;&lt;td style="text-align: left"&gt;)&lt;/td&gt;&lt;td&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: left"&gt;&amp;#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;(1,214&lt;/td&gt;&lt;td style="text-align: left"&gt;)&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr style="vertical-align: bottom; background-color: White"&gt;&#13;    &lt;td style="text-align: left"&gt;Increase in valuation allowance&lt;/td&gt;&lt;td&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: left"&gt;&amp;#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;2,880&lt;/td&gt;&lt;td style="text-align: left"&gt;&amp;#160;&lt;/td&gt;&lt;td&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: left"&gt;&amp;#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&amp;#8212;&lt;/td&gt;&lt;td style="text-align: left"&gt;&amp;#160;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;&#13;    &lt;td style="text-align: left; padding-bottom: 1.5pt"&gt;LLC flow-through structure&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-bottom: Black 1.5pt solid; text-align: left"&gt;&amp;#160;&lt;/td&gt;&lt;td style="border-bottom: Black 1.5pt solid; text-align: right"&gt;&amp;#8212;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; text-align: left"&gt;&amp;#160;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-bottom: Black 1.5pt solid; text-align: left"&gt;&amp;#160;&lt;/td&gt;&lt;td style="border-bottom: Black 1.5pt solid; text-align: right"&gt;13,141&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; text-align: left"&gt;&amp;#160;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr style="vertical-align: bottom; background-color: White"&gt;&#13;    &lt;td style="text-align: left; padding-bottom: 4pt"&gt;Income tax expense&lt;/td&gt;&lt;td style="padding-bottom: 4pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-bottom: Black 4pt double; text-align: left"&gt;$&lt;/td&gt;&lt;td style="border-bottom: Black 4pt double; text-align: right"&gt;65&lt;/td&gt;&lt;td style="padding-bottom: 4pt; text-align: left"&gt;&amp;#160;&lt;/td&gt;&lt;td style="padding-bottom: 4pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-bottom: Black 4pt double; text-align: left"&gt;$&lt;/td&gt;&lt;td style="border-bottom: Black 4pt double; text-align: right"&gt;65&lt;/td&gt;&lt;td style="padding-bottom: 4pt; text-align: left"&gt;&amp;#160;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;/table&gt;&#13;&#13;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"&gt;&amp;#160;&lt;/p&gt;&#13;&#13;&lt;table cellpadding="0" cellspacing="0" style="border-collapse: collapse; width: 100%; font: 10pt Times New Roman, Times, Serif"&gt;&#13;&lt;tr style="vertical-align: bottom"&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&lt;td style="font-weight: bold; padding-bottom: 1.5pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td colspan="6" style="font-weight: bold; text-align: center; border-bottom: Black 1.5pt solid"&gt;Three Months Ended&lt;br /&gt; September&amp;#160;30,&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; font-weight: bold"&gt;&amp;#160;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr style="vertical-align: bottom"&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&lt;td style="font-weight: bold; padding-bottom: 1.5pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td colspan="2" style="font-weight: bold; text-align: center; border-bottom: Black 1.5pt solid"&gt;2018&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; font-weight: bold"&gt;&amp;#160;&lt;/td&gt;&lt;td style="font-weight: bold; padding-bottom: 1.5pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td colspan="2" style="font-weight: bold; text-align: center; border-bottom: Black 1.5pt solid"&gt;2017&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; font-weight: bold"&gt;&amp;#160;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;&#13;    &lt;td style="width: 76%; text-align: left"&gt;Pre-tax book loss&lt;/td&gt;&lt;td style="width: 1%"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="width: 1%; text-align: left"&gt;$&lt;/td&gt;&lt;td style="width: 9%; text-align: right"&gt;(12,107&lt;/td&gt;&lt;td style="width: 1%; text-align: left"&gt;)&lt;/td&gt;&lt;td style="width: 1%"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="width: 1%; text-align: left"&gt;$&lt;/td&gt;&lt;td style="width: 9%; text-align: right"&gt;(11,508&lt;/td&gt;&lt;td style="width: 1%; text-align: left"&gt;)&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr style="vertical-align: bottom; background-color: White"&gt;&#13;    &lt;td style="text-align: left"&gt;Less: net loss prior to the Organizational Transactions&lt;/td&gt;&lt;td&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: left"&gt;&amp;#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&amp;#8212;&lt;/td&gt;&lt;td style="text-align: left"&gt;&amp;#160;&lt;/td&gt;&lt;td&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: left"&gt;&amp;#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&amp;#8212;&lt;/td&gt;&lt;td style="text-align: left"&gt;&amp;#160;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;&#13;    &lt;td style="text-align: left; padding-bottom: 1.5pt"&gt;Less: net loss attributable to non-controlling interests&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-bottom: Black 1.5pt solid; text-align: left"&gt;&amp;#160;&lt;/td&gt;&lt;td style="border-bottom: Black 1.5pt solid; text-align: right"&gt;5,294&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; text-align: left"&gt;&amp;#160;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-bottom: Black 1.5pt solid; text-align: left"&gt;&amp;#160;&lt;/td&gt;&lt;td style="border-bottom: Black 1.5pt solid; text-align: right"&gt;&amp;#8212;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; text-align: left"&gt;&amp;#160;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr style="vertical-align: bottom; background-color: White"&gt;&#13;    &lt;td style="text-align: left"&gt;Net loss attributable to iPic before income taxes&lt;/td&gt;&lt;td&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: left"&gt;$&lt;/td&gt;&lt;td style="text-align: right"&gt;(6,813&lt;/td&gt;&lt;td style="text-align: left"&gt;)&lt;/td&gt;&lt;td&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: left"&gt;$&lt;/td&gt;&lt;td style="text-align: right"&gt;(11,508&lt;/td&gt;&lt;td style="text-align: left"&gt;)&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&lt;td&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: left"&gt;&amp;#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&amp;#160;&lt;/td&gt;&lt;td&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: left"&gt;&amp;#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&amp;#160;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr style="vertical-align: bottom; background-color: White"&gt;&#13;    &lt;td style="text-align: left"&gt;Income taxes at U.S. federal statutory rate&lt;/td&gt;&lt;td&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: left"&gt;$&lt;/td&gt;&lt;td style="text-align: right"&gt;(1,430&lt;/td&gt;&lt;td style="text-align: left"&gt;)&lt;/td&gt;&lt;td&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: left"&gt;$&lt;/td&gt;&lt;td style="text-align: right"&gt;(4,028&lt;/td&gt;&lt;td style="text-align: left"&gt;)&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;&#13;    &lt;td style="text-align: left"&gt;State and local income taxes, net of federal benefit&lt;/td&gt;&lt;td&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: left"&gt;&amp;#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;(539&lt;/td&gt;&lt;td style="text-align: left"&gt;)&lt;/td&gt;&lt;td&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: left"&gt;&amp;#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;(405&lt;/td&gt;&lt;td style="text-align: left"&gt;)&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr style="vertical-align: bottom; background-color: White"&gt;&#13;    &lt;td style="text-align: left"&gt;Increase in valuation allowance&lt;/td&gt;&lt;td&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: left"&gt;&amp;#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;1,991&lt;/td&gt;&lt;td style="text-align: left"&gt;&amp;#160;&lt;/td&gt;&lt;td&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: left"&gt;&amp;#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&amp;#8212;&lt;/td&gt;&lt;td style="text-align: left"&gt;&amp;#160;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;&#13;    &lt;td style="text-align: left; padding-bottom: 1.5pt"&gt;LLC flow-through structure&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-bottom: Black 1.5pt solid; text-align: left"&gt;&amp;#160;&lt;/td&gt;&lt;td style="border-bottom: Black 1.5pt solid; text-align: right"&gt;&amp;#8212;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; text-align: left"&gt;&amp;#160;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-bottom: Black 1.5pt solid; text-align: left"&gt;&amp;#160;&lt;/td&gt;&lt;td style="border-bottom: Black 1.5pt solid; text-align: right"&gt;4,455&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; text-align: left"&gt;&amp;#160;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr style="vertical-align: bottom; background-color: White"&gt;&#13;    &lt;td style="text-align: left; padding-bottom: 4pt"&gt;Income tax expense&lt;/td&gt;&lt;td style="padding-bottom: 4pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-bottom: Black 4pt double; text-align: left"&gt;$&lt;/td&gt;&lt;td style="border-bottom: Black 4pt double; text-align: right"&gt;22&lt;/td&gt;&lt;td style="padding-bottom: 4pt; text-align: left"&gt;&amp;#160;&lt;/td&gt;&lt;td style="padding-bottom: 4pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-bottom: Black 4pt double; text-align: left"&gt;$&lt;/td&gt;&lt;td style="border-bottom: Black 4pt double; text-align: right"&gt;22&lt;/td&gt;&lt;td style="padding-bottom: 4pt; text-align: left"&gt;&amp;#160;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;/table&gt;&#13;&#13;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"&gt;&lt;b&gt;&amp;#160;&lt;/b&gt;&lt;/p&gt;&#13;&#13;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;We file U.S federal and state income tax&#13;returns in jurisdictions with varying statutes of limitations. As of September 30, 2018, the 2014 through 2016 tax years generally&#13;remain subject to examination by federal and most state tax authorities. The use of net operating losses generated in tax years&#13;prior to 2013 may also subject returns for those years to examination. The Company currently does not have any income tax audits&#13;in process.&lt;/p&gt;&#13;&#13;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&amp;#160;&lt;/p&gt;&#13;&#13;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;Upon completion of the IPO on February&#13;1, 2018, iPic became subject to U.S. federal income taxes, as well as state and local taxes, which will be an allocable share&#13;of any net taxable income of Holdings (the sole managing member of iPic-Gold Class and 100% economic owner). Prior to this date,&#13;and as noted in Note 1 &amp;#8220;Organization and Summary of Significant Accounting Policies&amp;#8221;, iPic-Gold Class was a limited&#13;liability company. Accordingly, pursuant to its election under Section 701 of the Internal Revenue Code, each item of income,&#13;gain, loss, deduction or credit of iPic-Gold Class was ultimately reportable by its members in their individual tax returns, except&#13;in certain states and local jurisdictions where iPic-Gold Class was subject to income taxes.&lt;/p&gt;</us-gaap:IncomeTaxDisclosureTextBlock>
    <us-gaap:ScheduleOfComponentsOfIncomeTaxExpenseBenefitTableTextBlock contextRef="Context_3ME_01_Jan_2018T00_00_00_TO_31_Mar_2018T00_00_00">&lt;table cellpadding="0" cellspacing="0" style="border-collapse: collapse; width: 100%; font: 10pt Times New Roman, Times, Serif"&gt;&lt;tr style="vertical-align: bottom"&gt;&lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&lt;td style="font-weight: bold; padding-bottom: 1.5pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td colspan="6" style="font-weight: bold; text-align: center; border-bottom: Black 1.5pt solid"&gt;Nine Months Ended&lt;br /&gt; September&amp;#160;30,&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; font-weight: bold"&gt;&amp;#160;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr style="vertical-align: bottom"&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&lt;td style="font-weight: bold; padding-bottom: 1.5pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td colspan="2" style="font-weight: bold; text-align: center; border-bottom: Black 1.5pt solid"&gt;2018&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; font-weight: bold"&gt;&amp;#160;&lt;/td&gt;&lt;td style="font-weight: bold; padding-bottom: 1.5pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td colspan="2" style="font-weight: bold; text-align: center; border-bottom: Black 1.5pt solid"&gt;2017&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; font-weight: bold"&gt;&amp;#160;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;&#13;    &lt;td style="width: 76%; text-align: left"&gt;Pre-tax book loss&lt;/td&gt;&lt;td style="width: 1%"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="width: 1%; text-align: left"&gt;$&lt;/td&gt;&lt;td style="width: 9%; text-align: right"&gt;(42,388&lt;/td&gt;&lt;td style="width: 1%; text-align: left"&gt;)&lt;/td&gt;&lt;td style="width: 1%"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="width: 1%; text-align: left"&gt;$&lt;/td&gt;&lt;td style="width: 9%; text-align: right"&gt;(33,890&lt;/td&gt;&lt;td style="width: 1%; text-align: left"&gt;)&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr style="vertical-align: bottom; background-color: White"&gt;&#13;    &lt;td style="text-align: left"&gt;Less: net loss prior to the Organizational Transactions&lt;/td&gt;&lt;td&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: left"&gt;&amp;#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;4,442&lt;/td&gt;&lt;td style="text-align: left"&gt;&amp;#160;&lt;/td&gt;&lt;td&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: left"&gt;&amp;#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&amp;#8212;&lt;/td&gt;&lt;td style="text-align: left"&gt;&amp;#160;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;&#13;    &lt;td style="text-align: left; padding-bottom: 1.5pt"&gt;Less: net loss attributable to non-controlling interests&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-bottom: Black 1.5pt solid; text-align: left"&gt;&amp;#160;&lt;/td&gt;&lt;td style="border-bottom: Black 1.5pt solid; text-align: right"&gt;28,158&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; text-align: left"&gt;&amp;#160;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-bottom: Black 1.5pt solid; text-align: left"&gt;&amp;#160;&lt;/td&gt;&lt;td style="border-bottom: Black 1.5pt solid; text-align: right"&gt;&amp;#8212;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; text-align: left"&gt;&amp;#160;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr style="vertical-align: bottom; background-color: White"&gt;&#13;    &lt;td style="text-align: left"&gt;Net loss attributable to iPic before income taxes&lt;/td&gt;&lt;td&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: left"&gt;$&lt;/td&gt;&lt;td style="text-align: right"&gt;(9,788&lt;/td&gt;&lt;td style="text-align: left"&gt;)&lt;/td&gt;&lt;td&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: left"&gt;$&lt;/td&gt;&lt;td style="text-align: right"&gt;(33,890&lt;/td&gt;&lt;td style="text-align: left"&gt;)&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&lt;td&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: left"&gt;&amp;#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&amp;#160;&lt;/td&gt;&lt;td&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: left"&gt;&amp;#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&amp;#160;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr style="vertical-align: bottom; background-color: White"&gt;&#13;    &lt;td style="text-align: left"&gt;Income taxes at U.S. federal statutory rate&lt;/td&gt;&lt;td&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: left"&gt;$&lt;/td&gt;&lt;td style="text-align: right"&gt;(2,055&lt;/td&gt;&lt;td style="text-align: left"&gt;)&lt;/td&gt;&lt;td&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: left"&gt;$&lt;/td&gt;&lt;td style="text-align: right"&gt;(11,862&lt;/td&gt;&lt;td style="text-align: left"&gt;)&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;&#13;    &lt;td style="text-align: left"&gt;State and local income taxes, net of federal benefit&lt;/td&gt;&lt;td&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: left"&gt;&amp;#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;(760&lt;/td&gt;&lt;td style="text-align: left"&gt;)&lt;/td&gt;&lt;td&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: left"&gt;&amp;#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;(1,214&lt;/td&gt;&lt;td style="text-align: left"&gt;)&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr style="vertical-align: bottom; background-color: White"&gt;&#13;    &lt;td style="text-align: left"&gt;Increase in valuation allowance&lt;/td&gt;&lt;td&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: left"&gt;&amp;#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;2,880&lt;/td&gt;&lt;td style="text-align: left"&gt;&amp;#160;&lt;/td&gt;&lt;td&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: left"&gt;&amp;#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&amp;#8212;&lt;/td&gt;&lt;td style="text-align: left"&gt;&amp;#160;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;&#13;    &lt;td style="text-align: left; padding-bottom: 1.5pt"&gt;LLC flow-through structure&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-bottom: Black 1.5pt solid; text-align: left"&gt;&amp;#160;&lt;/td&gt;&lt;td style="border-bottom: Black 1.5pt solid; text-align: right"&gt;&amp;#8212;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; text-align: left"&gt;&amp;#160;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-bottom: Black 1.5pt solid; text-align: left"&gt;&amp;#160;&lt;/td&gt;&lt;td style="border-bottom: Black 1.5pt solid; text-align: right"&gt;13,141&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; text-align: left"&gt;&amp;#160;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr style="vertical-align: bottom; background-color: White"&gt;&#13;    &lt;td style="text-align: left; padding-bottom: 4pt"&gt;Income tax expense&lt;/td&gt;&lt;td style="padding-bottom: 4pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-bottom: Black 4pt double; text-align: left"&gt;$&lt;/td&gt;&lt;td style="border-bottom: Black 4pt double; text-align: right"&gt;65&lt;/td&gt;&lt;td style="padding-bottom: 4pt; text-align: left"&gt;&amp;#160;&lt;/td&gt;&lt;td style="padding-bottom: 4pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-bottom: Black 4pt double; text-align: left"&gt;$&lt;/td&gt;&lt;td style="border-bottom: Black 4pt double; text-align: right"&gt;65&lt;/td&gt;&lt;td style="padding-bottom: 4pt; text-align: left"&gt;&amp;#160;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;/table&gt;&#13;&#13;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"&gt;&amp;#160;&lt;/p&gt;&#13;&#13;&lt;table cellpadding="0" cellspacing="0" style="border-collapse: collapse; width: 100%; font: 10pt Times New Roman, Times, Serif"&gt;&#13;&lt;tr style="vertical-align: bottom"&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&lt;td style="font-weight: bold; padding-bottom: 1.5pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td colspan="6" style="font-weight: bold; text-align: center; border-bottom: Black 1.5pt solid"&gt;Three Months Ended&lt;br /&gt; September&amp;#160;30,&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; font-weight: bold"&gt;&amp;#160;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr style="vertical-align: bottom"&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&lt;td style="font-weight: bold; padding-bottom: 1.5pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td colspan="2" style="font-weight: bold; text-align: center; border-bottom: Black 1.5pt solid"&gt;2018&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; font-weight: bold"&gt;&amp;#160;&lt;/td&gt;&lt;td style="font-weight: bold; padding-bottom: 1.5pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td colspan="2" style="font-weight: bold; text-align: center; border-bottom: Black 1.5pt solid"&gt;2017&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; font-weight: bold"&gt;&amp;#160;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;&#13;    &lt;td style="width: 76%; text-align: left"&gt;Pre-tax book loss&lt;/td&gt;&lt;td style="width: 1%"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="width: 1%; text-align: left"&gt;$&lt;/td&gt;&lt;td style="width: 9%; text-align: right"&gt;(12,107&lt;/td&gt;&lt;td style="width: 1%; text-align: left"&gt;)&lt;/td&gt;&lt;td style="width: 1%"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="width: 1%; text-align: left"&gt;$&lt;/td&gt;&lt;td style="width: 9%; text-align: right"&gt;(11,508&lt;/td&gt;&lt;td style="width: 1%; text-align: left"&gt;)&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr style="vertical-align: bottom; background-color: White"&gt;&#13;    &lt;td style="text-align: left"&gt;Less: net loss prior to the Organizational Transactions&lt;/td&gt;&lt;td&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: left"&gt;&amp;#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&amp;#8212;&lt;/td&gt;&lt;td style="text-align: left"&gt;&amp;#160;&lt;/td&gt;&lt;td&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: left"&gt;&amp;#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&amp;#8212;&lt;/td&gt;&lt;td style="text-align: left"&gt;&amp;#160;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;&#13;    &lt;td style="text-align: left; padding-bottom: 1.5pt"&gt;Less: net loss attributable to non-controlling interests&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-bottom: Black 1.5pt solid; text-align: left"&gt;&amp;#160;&lt;/td&gt;&lt;td style="border-bottom: Black 1.5pt solid; text-align: right"&gt;5,294&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; text-align: left"&gt;&amp;#160;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-bottom: Black 1.5pt solid; text-align: left"&gt;&amp;#160;&lt;/td&gt;&lt;td style="border-bottom: Black 1.5pt solid; text-align: right"&gt;&amp;#8212;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; text-align: left"&gt;&amp;#160;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr style="vertical-align: bottom; background-color: White"&gt;&#13;    &lt;td style="text-align: left"&gt;Net loss attributable to iPic before income taxes&lt;/td&gt;&lt;td&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: left"&gt;$&lt;/td&gt;&lt;td style="text-align: right"&gt;(6,813&lt;/td&gt;&lt;td style="text-align: left"&gt;)&lt;/td&gt;&lt;td&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: left"&gt;$&lt;/td&gt;&lt;td style="text-align: right"&gt;(11,508&lt;/td&gt;&lt;td style="text-align: left"&gt;)&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&lt;td&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: left"&gt;&amp;#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&amp;#160;&lt;/td&gt;&lt;td&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: left"&gt;&amp;#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&amp;#160;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr style="vertical-align: bottom; background-color: White"&gt;&#13;    &lt;td style="text-align: left"&gt;Income taxes at U.S. federal statutory rate&lt;/td&gt;&lt;td&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: left"&gt;$&lt;/td&gt;&lt;td style="text-align: right"&gt;(1,430&lt;/td&gt;&lt;td style="text-align: left"&gt;)&lt;/td&gt;&lt;td&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: left"&gt;$&lt;/td&gt;&lt;td style="text-align: right"&gt;(4,028&lt;/td&gt;&lt;td style="text-align: left"&gt;)&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;&#13;    &lt;td style="text-align: left"&gt;State and local income taxes, net of federal benefit&lt;/td&gt;&lt;td&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: left"&gt;&amp;#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;(539&lt;/td&gt;&lt;td style="text-align: left"&gt;)&lt;/td&gt;&lt;td&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: left"&gt;&amp;#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;(405&lt;/td&gt;&lt;td style="text-align: left"&gt;)&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr style="vertical-align: bottom; background-color: White"&gt;&#13;    &lt;td style="text-align: left"&gt;Increase in valuation allowance&lt;/td&gt;&lt;td&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: left"&gt;&amp;#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;1,991&lt;/td&gt;&lt;td style="text-align: left"&gt;&amp;#160;&lt;/td&gt;&lt;td&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: left"&gt;&amp;#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&amp;#8212;&lt;/td&gt;&lt;td style="text-align: left"&gt;&amp;#160;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;&#13;    &lt;td style="text-align: left; padding-bottom: 1.5pt"&gt;LLC flow-through structure&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-bottom: Black 1.5pt solid; text-align: left"&gt;&amp;#160;&lt;/td&gt;&lt;td style="border-bottom: Black 1.5pt solid; text-align: right"&gt;&amp;#8212;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; text-align: left"&gt;&amp;#160;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-bottom: Black 1.5pt solid; text-align: left"&gt;&amp;#160;&lt;/td&gt;&lt;td style="border-bottom: Black 1.5pt solid; text-align: right"&gt;4,455&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; text-align: left"&gt;&amp;#160;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr style="vertical-align: bottom; background-color: White"&gt;&#13;    &lt;td style="text-align: left; padding-bottom: 4pt"&gt;Income tax expense&lt;/td&gt;&lt;td style="padding-bottom: 4pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-bottom: Black 4pt double; text-align: left"&gt;$&lt;/td&gt;&lt;td style="border-bottom: Black 4pt double; text-align: right"&gt;22&lt;/td&gt;&lt;td style="padding-bottom: 4pt; text-align: left"&gt;&amp;#160;&lt;/td&gt;&lt;td style="padding-bottom: 4pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-bottom: Black 4pt double; text-align: left"&gt;$&lt;/td&gt;&lt;td style="border-bottom: Black 4pt double; text-align: right"&gt;22&lt;/td&gt;&lt;td style="padding-bottom: 4pt; text-align: left"&gt;&amp;#160;&lt;/td&gt;&lt;/tr&gt;&lt;/table&gt;</us-gaap:ScheduleOfComponentsOfIncomeTaxExpenseBenefitTableTextBlock>
    <us-gaap:EarningsPerShareTextBlock contextRef="Context_3ME_01_Jan_2018T00_00_00_TO_31_Mar_2018T00_00_00">&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"&gt;&lt;b&gt;NOTE 11 &amp;#8212; NET LOSS PER SHARE&lt;/b&gt;&lt;/p&gt;&#13;&#13;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0"&gt;&amp;#160;&lt;/p&gt;&#13;&#13;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;/p&gt;&#13;&#13;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;The Company computed net loss per share&#13;only for the period our common stock was outstanding during 2018, referred to as the &amp;#8220;Post-IPO Period&amp;#8221;. We have defined&#13;the Post-IPO Period as February 1, 2018, the date our shares began trading on the NASDAQ, through September 30, 2018, or 150 days&#13;of activity for the reporting period ended September 30, 2018. Basic net loss per share is computed by dividing the net loss attributable&#13;to Class A Common Stockholders for the Post-IPO Period by the weighted-average number of shares of Class A Common Stock outstanding&#13;during the Post-IPO Period. The weighted average number of Restricted Stock Units to be settled in shares of Class A Common Stock&#13;became fully vested on the IPO date. On May 15, 2018, 247,755 of the RSUs were exchanged for Class A shares. On June 29, 2018 14,770&#13;of the RSUs were exchanged for Class A shares. The remaining 221,339 RSUs will be exchanged for Class A shares on May 15, 2019.&#13;Prior to the IPO, the iPic-Gold Class membership structure included membership units. The Company analyzed the calculation of earnings&#13;per unit for periods prior to the IPO and determined that it resulted in values that would not be meaningful to the users of these&#13;unaudited condensed consolidated financial statements. Therefore, earnings per unit information has not been presented for periods&#13;prior to the IPO on February 1, 2018.&lt;/p&gt;&#13;&#13;&#13;&#13;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&amp;#160;&amp;#160;&lt;/p&gt;&#13;&#13;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;Diluted net loss per share is computed&#13;by adjusting the net loss available to Class A Common Stockholders and the weighted-average number of shares of Class A Common&#13;Stock outstanding to give effect to potentially dilutive securities. Shares of Class B Common Stock issued do not participate in&#13;earnings of the Company. As a result, the shares of Class B Common Stock are not considered participating securities and are not&#13;included in the weighted-average shares outstanding for purposes of computing net loss per share. Class B Common Stockholders have&#13;the option to exchange an equivalent number of LLC Interests of Holdings for Class A Common Stock of iPic maintaining&#13;a one-to-one ratio. Therefore, the equivalent number of shares of Class A Common Stock could be issuable in exchange for the Class&#13;B Common Stockholders&amp;#8217; LLC Interests of Holdings.&lt;/p&gt;&#13;&#13;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&amp;#160;&lt;/p&gt;&#13;&#13;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;Basic and diluted loss per share/unit for&#13;the period ended September 30, 2018:&lt;/p&gt;&#13;&#13;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&amp;#160;&lt;/p&gt;&#13;&#13;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;/p&gt;&#13;&#13;&lt;table cellpadding="0" cellspacing="0" style="border-collapse: collapse; width: 100%; font: 10pt Times New Roman, Times, Serif"&gt;&#13;&lt;tr style="vertical-align: bottom"&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&lt;td style="font-weight: bold"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td colspan="2" style="font-weight: bold; text-align: center"&gt;February&amp;#160;1, 2018&lt;br /&gt; &amp;#160;through&lt;/td&gt;&lt;td style="font-weight: bold"&gt;&amp;#160;&lt;/td&gt;&lt;td style="font-weight: bold"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td colspan="2" style="font-weight: bold; text-align: center"&gt;Three Months&lt;br /&gt; Ended&lt;/td&gt;&lt;td style="font-weight: bold"&gt;&amp;#160;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr style="vertical-align: bottom"&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&lt;td style="font-weight: bold; padding-bottom: 1.5pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td colspan="2" style="font-weight: bold; text-align: center; border-bottom: Black 1.5pt solid"&gt;September&amp;#160;30,&lt;br /&gt; 2018&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; font-weight: bold"&gt;&amp;#160;&lt;/td&gt;&lt;td style="font-weight: bold; padding-bottom: 1.5pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td colspan="2" style="font-weight: bold; text-align: center; border-bottom: Black 1.5pt solid"&gt;September&amp;#160;30,&lt;br /&gt; 2018&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; font-weight: bold"&gt;&amp;#160;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr style="vertical-align: bottom"&gt;&#13;    &lt;td style="font-weight: bold"&gt;Numerator:&lt;/td&gt;&lt;td&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td colspan="2" style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&lt;td&gt;&amp;#160;&lt;/td&gt;&lt;td&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td colspan="2" style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&lt;td&gt;&amp;#160;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;&#13;    &lt;td style="width: 76%; text-align: left; padding-bottom: 4pt"&gt;Net loss attributable to iPic. &amp;#8211; Actual Dollars&lt;/td&gt;&lt;td style="width: 1%; padding-bottom: 4pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="width: 1%; border-bottom: Black 4pt double; text-align: left"&gt;$&lt;/td&gt;&lt;td style="width: 9%; border-bottom: Black 4pt double; text-align: right"&gt;(9,852,989&lt;/td&gt;&lt;td style="width: 1%; padding-bottom: 4pt; text-align: left"&gt;)&lt;/td&gt;&lt;td style="width: 1%; padding-bottom: 4pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="width: 1%; border-bottom: Black 4pt double; text-align: left"&gt;$&lt;/td&gt;&lt;td style="width: 9%; border-bottom: Black 4pt double; text-align: right"&gt;(6,833,024&lt;/td&gt;&lt;td style="width: 1%; padding-bottom: 4pt; text-align: left"&gt;)&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr style="vertical-align: bottom; background-color: White"&gt;&#13;    &lt;td style="font-weight: bold"&gt;Denominator:&lt;/td&gt;&lt;td&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: left"&gt;&amp;#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&amp;#160;&lt;/td&gt;&lt;td&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: left"&gt;&amp;#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&amp;#160;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;&#13;    &lt;td style="text-align: left; padding-left: 9pt"&gt;Class A Common Stock&lt;/td&gt;&lt;td&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: left"&gt;&amp;#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;2,892,197&lt;/td&gt;&lt;td style="text-align: left"&gt;&amp;#160;&lt;/td&gt;&lt;td&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: left"&gt;&amp;#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;6,443,066&lt;/td&gt;&lt;td style="text-align: left"&gt;&amp;#160;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr style="vertical-align: bottom; background-color: White"&gt;&#13;    &lt;td style="text-align: left; padding-bottom: 1.5pt; padding-left: 9pt"&gt;Restricted Stock Units&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-bottom: Black 1.5pt solid; text-align: left"&gt;&amp;#160;&lt;/td&gt;&lt;td style="border-bottom: Black 1.5pt solid; text-align: right"&gt;297,687&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; text-align: left"&gt;&amp;#160;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-bottom: Black 1.5pt solid; text-align: left"&gt;&amp;#160;&lt;/td&gt;&lt;td style="border-bottom: Black 1.5pt solid; text-align: right"&gt;221,339&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; text-align: left"&gt;&amp;#160;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;&#13;    &lt;td style="text-align: left; padding-bottom: 4pt"&gt;Weighted-average Class A common shares outstanding for the period ended September 30, 2018&lt;/td&gt;&lt;td style="padding-bottom: 4pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-bottom: Black 4pt double; text-align: left"&gt;&amp;#160;&lt;/td&gt;&lt;td style="border-bottom: Black 4pt double; text-align: right"&gt;3,189,884&lt;/td&gt;&lt;td style="padding-bottom: 4pt; text-align: left"&gt;&amp;#160;&lt;/td&gt;&lt;td style="padding-bottom: 4pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-bottom: Black 4pt double; text-align: left"&gt;&amp;#160;&lt;/td&gt;&lt;td style="border-bottom: Black 4pt double; text-align: right"&gt;6,664,405&lt;/td&gt;&lt;td style="padding-bottom: 4pt; text-align: left"&gt;&amp;#160;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr style="vertical-align: bottom; background-color: White"&gt;&#13;    &lt;td&gt;&amp;#160;&lt;/td&gt;&lt;td&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: left"&gt;&amp;#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&amp;#160;&lt;/td&gt;&lt;td&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: left"&gt;&amp;#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&amp;#160;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;&#13;    &lt;td style="font-weight: bold; text-align: left; padding-bottom: 4pt"&gt;Net loss per Class A common share &amp;#8212; basic and diluted&lt;/td&gt;&lt;td style="padding-bottom: 4pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-bottom: Black 4pt double; text-align: left"&gt;$&lt;/td&gt;&lt;td style="border-bottom: Black 4pt double; text-align: right"&gt;(3.09&lt;/td&gt;&lt;td style="padding-bottom: 4pt; text-align: left"&gt;)&lt;/td&gt;&lt;td style="padding-bottom: 4pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-bottom: Black 4pt double; text-align: left"&gt;$&lt;/td&gt;&lt;td style="border-bottom: Black 4pt double; text-align: right"&gt;(1.03&lt;/td&gt;&lt;td style="padding-bottom: 4pt; text-align: left"&gt;)&lt;/td&gt;&lt;/tr&gt;&#13;&lt;/table&gt;&#13;&#13;&#13;&#13;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;/p&gt;&#13;&#13;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&amp;#160;&lt;/p&gt;&#13;&#13;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;The Company has issued potentially dilutive&#13;instruments in the form of our Non-Qualified Options granted to our employees and directors. In addition, warrants were issued&#13;to selling agents upon completion of the IPO for services rendered. The Company did not include any of these instruments in its&#13;calculation of diluted net loss per share during the period because to include them would be anti-dilutive due to the Company&amp;#8217;s&#13;loss from operations during the period.&lt;/p&gt;&#13;&#13;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&amp;#160;&lt;/p&gt;&#13;&#13;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;The following table summarizes the types&#13;of potentially dilutive securities outstanding as of September 30, 2018:&lt;/p&gt;&#13;&#13;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&amp;#160;&lt;/p&gt;&#13;&#13;&lt;table cellpadding="0" cellspacing="0" style="border-collapse: collapse; width: 100%; font: 10pt Times New Roman, Times, Serif"&gt;&#13;&lt;tr style="vertical-align: bottom"&gt;&#13;    &lt;td&gt;&amp;#160;&lt;/td&gt;&lt;td style="font-weight: bold; padding-bottom: 1.5pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td colspan="2" style="font-weight: bold; text-align: center; border-bottom: Black 1.5pt solid"&gt;September&amp;#160;30,&lt;br /&gt; 2018&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; font-weight: bold"&gt;&amp;#160;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr style="vertical-align: bottom"&gt;&#13;    &lt;td&gt;&amp;#160;&lt;/td&gt;&lt;td&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td colspan="2" style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&lt;td&gt;&amp;#160;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;&#13;    &lt;td style="width: 88%; text-align: justify"&gt;LLC Interests&lt;/td&gt;&lt;td style="width: 1%"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="width: 1%; text-align: left"&gt;&amp;#160;&lt;/td&gt;&lt;td style="width: 9%; text-align: right"&gt;4,323,755&lt;/td&gt;&lt;td style="width: 1%; text-align: left"&gt;&amp;#160;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr style="vertical-align: bottom; background-color: White"&gt;&#13;    &lt;td style="text-align: justify"&gt;Non-Qualified Options&lt;/td&gt;&lt;td&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: left"&gt;&amp;#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;1,014,561&lt;/td&gt;&lt;td style="text-align: left"&gt;&amp;#160;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;&#13;    &lt;td style="text-align: justify; padding-bottom: 1.5pt"&gt;Selling Agents&amp;#8217; Warrants&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-bottom: Black 1.5pt solid; text-align: left"&gt;&amp;#160;&lt;/td&gt;&lt;td style="border-bottom: Black 1.5pt solid; text-align: right"&gt;18,005&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; text-align: left"&gt;&amp;#160;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr style="vertical-align: bottom; background-color: White"&gt;&#13;    &lt;td style="text-align: justify; padding-bottom: 4pt"&gt;Total&lt;/td&gt;&lt;td style="padding-bottom: 4pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-bottom: Black 4pt double; text-align: left"&gt;&amp;#160;&lt;/td&gt;&lt;td style="border-bottom: Black 4pt double; text-align: right"&gt;5,356,321&lt;/td&gt;&lt;td style="padding-bottom: 4pt; text-align: left"&gt;&amp;#160;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;/table&gt;&#13;&#13;&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 0; text-align: justify"&gt;&lt;/p&gt;</us-gaap:EarningsPerShareTextBlock>
    <us-gaap:ScheduleOfEarningsPerShareBasicAndDilutedTableTextBlock contextRef="Context_3ME_01_Jan_2018T00_00_00_TO_31_Mar_2018T00_00_00">&lt;p style="margin: 0pt"&gt;&lt;/p&gt;&#13;&#13;&lt;table cellpadding="0" cellspacing="0" style="border-collapse: collapse; width: 100%; font: 10pt Times New Roman, Times, Serif"&gt;&#13;&lt;tr style="vertical-align: bottom"&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&lt;td style="font-weight: bold"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td colspan="2" style="font-weight: bold; text-align: center"&gt;February&amp;#160;1, 2018&lt;br /&gt; &amp;#160;through&lt;/td&gt;&lt;td style="font-weight: bold"&gt;&amp;#160;&lt;/td&gt;&lt;td style="font-weight: bold"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td colspan="2" style="font-weight: bold; text-align: center"&gt;Three Months&lt;br /&gt; Ended&lt;/td&gt;&lt;td style="font-weight: bold"&gt;&amp;#160;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr style="vertical-align: bottom"&gt;&#13;    &lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&lt;td style="font-weight: bold; padding-bottom: 1.5pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td colspan="2" style="font-weight: bold; text-align: center; border-bottom: Black 1.5pt solid"&gt;September&amp;#160;30,&lt;br /&gt; 2018&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; font-weight: bold"&gt;&amp;#160;&lt;/td&gt;&lt;td style="font-weight: bold; padding-bottom: 1.5pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td colspan="2" style="font-weight: bold; text-align: center; border-bottom: Black 1.5pt solid"&gt;September&amp;#160;30,&lt;br /&gt; 2018&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; font-weight: bold"&gt;&amp;#160;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr style="vertical-align: bottom"&gt;&#13;    &lt;td style="font-weight: bold"&gt;Numerator:&lt;/td&gt;&lt;td&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td colspan="2" style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&lt;td&gt;&amp;#160;&lt;/td&gt;&lt;td&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td colspan="2" style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&lt;td&gt;&amp;#160;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;&#13;    &lt;td style="width: 76%; text-align: left; padding-bottom: 4pt"&gt;Net loss attributable to iPic. &amp;#8211; Actual Dollars&lt;/td&gt;&lt;td style="width: 1%; padding-bottom: 4pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="width: 1%; border-bottom: Black 4pt double; text-align: left"&gt;$&lt;/td&gt;&lt;td style="width: 9%; border-bottom: Black 4pt double; text-align: right"&gt;(9,852,989&lt;/td&gt;&lt;td style="width: 1%; padding-bottom: 4pt; text-align: left"&gt;)&lt;/td&gt;&lt;td style="width: 1%; padding-bottom: 4pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="width: 1%; border-bottom: Black 4pt double; text-align: left"&gt;$&lt;/td&gt;&lt;td style="width: 9%; border-bottom: Black 4pt double; text-align: right"&gt;(6,833,024&lt;/td&gt;&lt;td style="width: 1%; padding-bottom: 4pt; text-align: left"&gt;)&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr style="vertical-align: bottom; background-color: White"&gt;&#13;    &lt;td style="font-weight: bold"&gt;Denominator:&lt;/td&gt;&lt;td&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: left"&gt;&amp;#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&amp;#160;&lt;/td&gt;&lt;td&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: left"&gt;&amp;#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&amp;#160;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;&#13;    &lt;td style="text-align: left; padding-left: 9pt"&gt;Class A Common Stock&lt;/td&gt;&lt;td&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: left"&gt;&amp;#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;2,892,197&lt;/td&gt;&lt;td style="text-align: left"&gt;&amp;#160;&lt;/td&gt;&lt;td&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: left"&gt;&amp;#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;6,443,066&lt;/td&gt;&lt;td style="text-align: left"&gt;&amp;#160;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr style="vertical-align: bottom; background-color: White"&gt;&#13;    &lt;td style="text-align: left; padding-bottom: 1.5pt; padding-left: 9pt"&gt;Restricted Stock Units&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-bottom: Black 1.5pt solid; text-align: left"&gt;&amp;#160;&lt;/td&gt;&lt;td style="border-bottom: Black 1.5pt solid; text-align: right"&gt;297,687&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; text-align: left"&gt;&amp;#160;&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-bottom: Black 1.5pt solid; text-align: left"&gt;&amp;#160;&lt;/td&gt;&lt;td style="border-bottom: Black 1.5pt solid; text-align: right"&gt;221,339&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; text-align: left"&gt;&amp;#160;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;&#13;    &lt;td style="text-align: left; padding-bottom: 4pt"&gt;Weighted-average Class A common shares outstanding for the period ended September 30, 2018&lt;/td&gt;&lt;td style="padding-bottom: 4pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-bottom: Black 4pt double; text-align: left"&gt;&amp;#160;&lt;/td&gt;&lt;td style="border-bottom: Black 4pt double; text-align: right"&gt;3,189,884&lt;/td&gt;&lt;td style="padding-bottom: 4pt; text-align: left"&gt;&amp;#160;&lt;/td&gt;&lt;td style="padding-bottom: 4pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-bottom: Black 4pt double; text-align: left"&gt;&amp;#160;&lt;/td&gt;&lt;td style="border-bottom: Black 4pt double; text-align: right"&gt;6,664,405&lt;/td&gt;&lt;td style="padding-bottom: 4pt; text-align: left"&gt;&amp;#160;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr style="vertical-align: bottom; background-color: White"&gt;&#13;    &lt;td&gt;&amp;#160;&lt;/td&gt;&lt;td&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: left"&gt;&amp;#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&amp;#160;&lt;/td&gt;&lt;td&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: left"&gt;&amp;#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&amp;#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&amp;#160;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;&#13;    &lt;td style="font-weight: bold; text-align: left; padding-bottom: 4pt"&gt;Net loss per Class A common share &amp;#8212; basic and diluted&lt;/td&gt;&lt;td style="padding-bottom: 4pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-bottom: Black 4pt double; text-align: left"&gt;$&lt;/td&gt;&lt;td style="border-bottom: Black 4pt double; text-align: right"&gt;(3.09&lt;/td&gt;&lt;td style="padding-bottom: 4pt; text-align: left"&gt;)&lt;/td&gt;&lt;td style="padding-bottom: 4pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="border-bottom: Black 4pt double; text-align: left"&gt;$&lt;/td&gt;&lt;td style="border-bottom: Black 4pt double; text-align: right"&gt;(1.03&lt;/td&gt;&lt;td style="padding-bottom: 4pt; text-align: left"&gt;)&lt;/td&gt;&lt;/tr&gt;&#13;&lt;/table&gt;&#13;&lt;p style="margin: 0pt"&gt;&lt;/p&gt;</us-gaap:ScheduleOfEarningsPerShareBasicAndDilutedTableTextBlock>
    <us-gaap:ScheduleOfShareBasedPaymentAwardStockOptionsValuationAssumptionsTableTextBlock contextRef="Context_3ME_01_Jan_2018T00_00_00_TO_31_Mar_2018T00_00_00">&lt;table cellpadding="0" cellspacing="0" style="border-collapse: collapse; width: 100%; font: 10pt Times New Roman, Times, Serif"&gt;&#13;&lt;tr style="vertical-align: bottom"&gt;&#13;    &lt;td style="font-weight: bold; border-bottom: Black 1.5pt solid"&gt;Assumptions&lt;/td&gt;&lt;td style="font-weight: bold; padding-bottom: 1.5pt"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td colspan="2" style="font-weight: bold; text-align: center; border-bottom: Black 1.5pt solid"&gt;July&amp;#160;10, 2018&lt;/td&gt;&lt;td style="padding-bottom: 1.5pt; font-weight: bold"&gt;&amp;#160;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;&#13;    &lt;td style="width: 88%; text-align: justify"&gt;Expected term (years)&lt;/td&gt;&lt;td style="width: 1%"&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="width: 1%; text-align: left"&gt;&amp;#160;&lt;/td&gt;&lt;td style="width: 9%; text-align: right"&gt;2.5&lt;/td&gt;&lt;td style="width: 1%; text-align: left"&gt;&amp;#160;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr style="vertical-align: bottom; background-color: White"&gt;&#13;    &lt;td style="text-align: justify"&gt;Unit price&lt;/td&gt;&lt;td&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: left"&gt;$&lt;/td&gt;&lt;td style="text-align: right"&gt;8.26&lt;/td&gt;&lt;td style="text-align: left"&gt;&amp;#160;&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;&#13;    &lt;td style="text-align: justify"&gt;Expected volatility&lt;/td&gt;&lt;td&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: left"&gt;&amp;#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;46.3&lt;/td&gt;&lt;td style="text-align: left"&gt;%&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr style="vertical-align: bottom; background-color: White"&gt;&#13;    &lt;td style="text-align: justify"&gt;Risk-free interest rate&lt;/td&gt;&lt;td&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: left"&gt;&amp;#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;2.63&lt;/td&gt;&lt;td style="text-align: left"&gt;%&lt;/td&gt;&lt;/tr&gt;&#13;&lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;&#13;    &lt;td style="text-align: justify"&gt;Dividend yield&lt;/td&gt;&lt;td&gt;&amp;#160;&lt;/td&gt;&#13;    &lt;td style="text-align: left"&gt;&amp;#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;0.00&lt;/td&gt;&lt;td style="text-align: left"&gt;%&lt;/td&gt;&lt;/tr&gt;&#13;&lt;/table&gt;</us-gaap:ScheduleOfShareBasedPaymentAwardStockOptionsValuationAssumptionsTableTextBlock>
    <us-gaap:SharebasedCompensationArrangementBySharebasedPaymentAwardFairValueAssumptionsExpectedTerm1 contextRef="From2018-07-01to2018-07-10">P2Y6M0D</us-gaap:SharebasedCompensationArrangementBySharebasedPaymentAwardFairValueAssumptionsExpectedTerm1>
    <us-gaap:SharePrice contextRef="AsOf2018-07-10" unitRef="USD_per_Share" decimals="INF">8.26</us-gaap:SharePrice>
    <us-gaap:ShareBasedCompensationArrangementByShareBasedPaymentAwardFairValueAssumptionsExpectedVolatilityRate contextRef="From2018-07-01to2018-07-10" unitRef="Pure" decimals="4">0.463</us-gaap:ShareBasedCompensationArrangementByShareBasedPaymentAwardFairValueAssumptionsExpectedVolatilityRate>
    <us-gaap:ShareBasedCompensationArrangementByShareBasedPaymentAwardFairValueAssumptionsRiskFreeInterestRate contextRef="From2018-07-01to2018-07-10" unitRef="Pure" decimals="4">0.0263</us-gaap:ShareBasedCompensationArrangementByShareBasedPaymentAwardFairValueAssumptionsRiskFreeInterestRate>
    <ipic:ShareBasedCompensationArrangementByShareBasedPaymentAwardFairValueAssumptionsDividendYield contextRef="From2018-07-01to2018-07-10" unitRef="Pure" decimals="4">0.00</ipic:ShareBasedCompensationArrangementByShareBasedPaymentAwardFairValueAssumptionsDividendYield>
    <link:footnoteLink xlink:type="extended" xlink:role="http://www.xbrl.org/2003/role/link">
      <link:loc xlink:type="locator" xlink:href="#Foot-00-0" xlink:label="Foot-00_loc" />
      <link:loc xlink:type="locator" xlink:href="#Foot-00-1" xlink:label="Foot-00_loc" />
      <link:loc xlink:type="locator" xlink:href="#Foot-00-2" xlink:label="Foot-00_loc" />
      <link:loc xlink:type="locator" xlink:href="#Foot-00-3" xlink:label="Foot-00_loc" />
      <link:loc xlink:type="locator" xlink:href="#Foot-00-4" xlink:label="Foot-00_loc" />
      <link:loc xlink:type="locator" xlink:href="#Foot-00-5" xlink:label="Foot-00_loc" />
      <link:loc xlink:type="locator" xlink:href="#Foot-00-6" xlink:label="Foot-00_loc" />
      <link:loc xlink:type="locator" xlink:href="#Foot-00-7" xlink:label="Foot-00_loc" />
      <link:footnoteArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/fact-footnote" xlink:from="Foot-00_loc" xlink:to="Footnote-01" order="1" />
      <link:footnote xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/footnote" xlink:label="Footnote-01" xml:lang="en-US">Basic and diluted net loss per Class A common share is applicable only for periods after the Company's IPO. See Note 11 "Net Loss per Share".</link:footnote>
    </link:footnoteLink>
</xbrli:xbrl>