NET INCOME LOSS PER SHARE (Tables)

9 Months Ended

Sep. 30, 2020

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

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 September 30,					Nine months ended September 30,
	2020		2019			2020		2019
Numerator:
Net income (loss) attributable to stockholders of Overstock.com, Inc.	$	23,391	$	(30,938	)	$	43,414	$	(94,863	)
Less: Preferred stock TZROP repurchase loss	—		—			—		(425		)
Less: Preferred stock dividends - declared and accumulated	179		837			376		875
Undistributed income (loss)	23,212		(31,775		)	43,038		(95,313		)
Less: Undistributed income (loss) allocated to participating securities	2,293		(428		)	2,482		(1,319		)
Net income (loss) attributable to common stockholders	$	20,919	$	(31,347	)	$	40,556	$	(93,994	)
Denominator:
Weighted average shares of common stock outstanding—basic	41,595		35,241			40,697		34,289
Effect of dilutive securities:
Stock options and restricted stock awards	607		—			333		—
Weighted average shares of common stock outstanding—diluted	42,202		35,241			41,030		34,289
Net income (loss) per share of common stock:
Basic	$	0.50	$	(0.89	)	$	1.00	$	(2.74	)
Diluted	$	0.50	$	(0.89	)	$	0.99	$	(2.74	)

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 September 30,		Nine months ended September 30,
	2020	2019	2020	2019
Stock options and restricted stock units	4	1,088	302	1,088