NET INCOME LOSS PER SHARE (Tables)

6 Months Ended

Jun. 30, 2020

Antidilutive Securities Excluded from Computation of Earnings Per Share [Line Items]

Schedule of Antidilutive Securities Excluded from Computation of Earnings Per Share [Table Text Block]

The following shares were excluded from the calculation of diluted shares outstanding as their effect would have been anti-dilutive (in thousands):

	Three months ended June 30,		Six months ended June 30,
	2020	2019	2020	2019
Stock options and restricted stock units	168	904	451	967

Schedule of Earnings Per Share, Basic and Diluted [Table Text Block]

The following table sets forth the computation of basic and diluted net income (loss) per common share for the periods indicated (in thousands, except per share data):

	Three months ended June 30,					Six months ended June 30,
	2020		2019			2020		2019
Net income (loss) attributable to stockholders of Overstock.com, Inc.	$	36,356	$	(24,681	)	$	20,023	$	(63,925	)
Less: Preferred stock TZROP repurchase loss	—		—			—		(425		)
Less: Preferred stock dividends - declared and accumulated	179		19			198		38
Undistributed income (loss)	36,177		(24,700		)	19,825		(63,538		)
Less: Undistributed income (loss) allocated to participating securities	2,039		(333		)	687		(892		)
Net income (loss) attributable to common shares	$	34,138	$	(24,367	)	$	19,138	$	(62,646	)
Net income (loss) per common share—basic:
Net income (loss) attributable to common shares—basic	$	0.85	$	(0.69	)	$	0.48	$	(1.85	)
Weighted average common shares outstanding—basic	40,329		35,225			40,243		33,806
Effect of dilutive securities:
Stock options and restricted stock awards	261		—			197		—
Weighted average common shares outstanding—diluted	40,590		35,225			40,440		33,806
Net income (loss) attributable to common shares—diluted	$	0.84	$	(0.69	)	$	0.47	$	(1.85	)