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SHAREHOLDERS' EQUITY (DEFICIT) (Q1) (Tables)
3 Months Ended 12 Months Ended
Mar. 31, 2024
Dec. 31, 2023
Equity [Abstract]    
Schedule of Stock Option Activity
Stock option activity for the periods presented is as follows (in thousands, except per share value):

 
Options
Weighted
Average
Exercise Price
Per Share
Weighted
Average
Remaining
Contractual
Term (years)
Aggregate
Intrinsic Value
Outstanding at December 31, 2023
2,369,169
$1.43
8.8
$6.8
Granted
$
 
Cancelled
(36,748)
$3.80
 
Exercised
(43,262)
$0.13
       
Outstanding at March 31, 2024
2,289,159
$1.34
8.5
$6.6
Exercisable as of March 31, 2024
1,924,903
$0.24
 
The balance and activity of all stock options outstanding under the 2021 Plan as of December 31, 2023, and 2022, is as follows:

 
Options
Weighted
Average
Exercise Price
Per Share
Weighted
Average
Remaining
Contractual
Term (years)
Outstanding at January 1, 2022
 613,463

$0.12
9.6
Granted
1,894,155
$0.14
Cancelled
 0
$
Exercised
 0
$
Outstanding at December 31, 2022
2,507,618
$0.14
9.4
Granted
 382,726
$8.21
Cancelled
 (313,783)
$0.22
Exercised
 (207,392)
$0.12
Outstanding as of December 31, 2023
2,369,169
$1.43
8.8
Exercisable as of December 31, 2023
2,232,117

$0.21