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INCOME/LOSS PER SHARE (Details) - USD ($)
$ / shares in Units, $ in Thousands
3 Months Ended 9 Months Ended
Sep. 30, 2022
Sep. 30, 2021
Sep. 30, 2022
Sep. 30, 2021
Numerator:        
Net income (loss) attributable to Acacia Research Corporation $ 28,090 $ 89,757 $ (106,679) $ (55,048)
Dividend on Series A redeemable convertible preferred stock (700) (262) (2,099) (785)
Accretion of Series A redeemable convertible preferred stock (1,337) (991) (3,729) (2,762)
Undistributed earnings allocated to participating securities (5,466) (15,394) 0 0
Net income (loss) attributable to common stockholders - Basic 20,587 73,110 (112,507) (58,595)
Less: Change in fair value of Series A warrants (3,389) 63 0 0
Less: Change in fair value of dilutive Series B warrants (21,766) (902) 0 0
Add: Interest expense associated with Starboard Notes, net of tax 850 1,536 0 0
Add: Undistributed earnings allocated to participating securities 5,466 15,394 0 0
Reallocation of undistributed earnings to participating securities (217) (8,893) 0 0
Net income (loss) attributable to common stockholders - Diluted $ 1,531 $ 80,308 $ (112,507) $ (58,595)
Denominator:        
Weighted average number of shares outstanding - Basic 38,052,426 48,949,504 42,830,700 48,759,873
Potentially dilutive common shares:        
Potentially dilutive common shares (in shares) 71,164,236 93,081,502 42,830,700 48,759,873
Weighted average number of shares outstanding, diluted 71,164,236 93,081,502 42,830,700 48,759,873
Basic net income (loss) per common share (in usd per share) $ 0.54 $ 1.49 $ (2.63) $ (1.20)
Diluted net (loss) income per common share (in usd per share) $ 0.02 $ 0.86 $ (2.63) $ (1.20)
Anti-dilutive potential common shares excluded from the computation of diluted net income/loss per share:        
Antidilutive securities excluded from computation of earnings per share (in shares) 69,520,233 398,168 108,217,890 107,230,624
Restricted stock units        
Potentially dilutive common shares:        
Potentially dilutive common shares (in shares) 539,989 798,356 0 0
Stock options        
Potentially dilutive common shares:        
Potentially dilutive common shares (in shares) 18,397 35,815 0 0
Series A warrants        
Potentially dilutive common shares:        
Potentially dilutive common shares (in shares) 1,046,575 2,019,724 0 0
Series B warrants        
Potentially dilutive common shares:        
Potentially dilutive common shares (in shares) 31,506,849 41,278,103 0 0
Equity-based incentive awards        
Anti-dilutive potential common shares excluded from the computation of diluted net income/loss per share:        
Antidilutive securities excluded from computation of earnings per share (in shares) 1,027,082 398,168 3,217,890 2,230,624
Series A warrants        
Anti-dilutive potential common shares excluded from the computation of diluted net income/loss per share:        
Antidilutive securities excluded from computation of earnings per share (in shares) 0 0 5,000,000 5,000,000
Series B warrants        
Anti-dilutive potential common shares excluded from the computation of diluted net income/loss per share:        
Antidilutive securities excluded from computation of earnings per share (in shares) 68,493,151 0 100,000,000 100,000,000