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INCOME/LOSS PER SHARE (Details) - USD ($)
$ / shares in Units, $ in Thousands
3 Months Ended 9 Months Ended
Sep. 30, 2023
Sep. 30, 2022
Sep. 30, 2023
Sep. 30, 2022
Numerator:        
Net income (loss) attributable to Acacia Research Corporation $ 1,636 $ 28,090 $ (7,696) $ (106,679)
Dividend on Series A redeemable convertible preferred stock 0 (700) (1,400) (2,099)
Accretion of Series A redeemable convertible preferred stock 0 (1,337) (3,230) (3,729)
Undistributed earnings allocated to participating securities 0 (5,466) 0 0
Net (loss) income attributable to common stockholders - Basic (1,740) 20,587 (15,703) (112,507)
Add: Dividend on Series A redeemable convertible preferred stock 0 0 0 0
Less: Change in fair value of Series A warrants 0 (3,389) 0 0
Less: Change in fair value of dilutive Series B warrants 0 (21,766) 0 0
Add: Interest expense associated with Starboard Notes, net of tax 102 850 0 0
Add: Undistributed earnings allocated to participating securities 0 5,466 0 0
Reallocation of undistributed earnings to participating securities 0 (217) 0 0
Net (loss) income attributable to common stockholders - Diluted $ (3,163) $ 1,531 $ (15,703) $ (112,507)
Denominator:        
Weighted average number of shares outstanding - Basic 94,328,452 38,052,426 67,072,835 42,830,700
Potentially dilutive common shares:        
Potentially dilutive common shares (in shares) 99,122,973 71,164,236 67,072,835 42,830,700
Weighted average number of shares outstanding, diluted 99,122,973 71,164,236 67,072,835 42,830,700
Basic net income (loss) per common share (in usd per share) $ (0.02) $ 0.54 $ (0.23) $ (2.63)
Diluted net (loss) income per common share (in usd per share) $ (0.03) $ 0.02 $ (0.23) $ (2.63)
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) 3,894,709 69,520,233 36,212,989 108,217,890
Add: Accretion of Series A redeemable convertible preferred stock $ 0 $ 0 $ 0 $ 0
Less: Change in fair value of Series A redeemable convertible preferred stock embedded derivative $ 0 $ 0 $ 0 $ 0
Restricted stock units        
Potentially dilutive common shares:        
Potentially dilutive common shares (in shares) 0 539,989 0 0
Stock options        
Potentially dilutive common shares:        
Potentially dilutive common shares (in shares) 0 18,397 0 0
Series A warrants        
Potentially dilutive common shares:        
Potentially dilutive common shares (in shares) 0 1,046,575 0 0
Series B warrants        
Potentially dilutive common shares:        
Potentially dilutive common shares (in shares) 4,794,521 31,506,849 0 0
Series A Redeemable Convertible Preferred Stock        
Potentially dilutive common shares:        
Potentially dilutive common shares (in shares) 0 0 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) 3,894,709 1,027,082 4,706,140 3,217,890
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 0 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) 0 68,493,151 31,506,849 100,000,000