INCOME/LOSS PER SHARE (Tables)

6 Months Ended

Jun. 30, 2024

Earnings Per Share [Abstract]

Schedule of Earnings Per Share, Basic and Diluted

The following table presents the calculation of basic and diluted income/loss per share of common stock:

	Three Months Ended June 30,				Six Months Ended June 30,
	2024		2023		2024		2023
	(In thousands, except share and per share data)
Numerator:
Net loss attributable to Acacia Research Corporation	$	(8,446)	$	(18,779)	$	(8,632)	$	(9,332)
Dividend on Series A redeemable convertible preferred stock	—		(700)		—		(1,400)
Accretion of Series A redeemable convertible preferred stock	—		(1,676)		—		(3,230)
Net loss attributable to common stockholders - Basic	(8,446)		(21,155)		(8,632)		(13,962)
Net loss attributable to common stockholders - Diluted	$	(8,446)	$	(21,155)	$	(8,632)	$	(13,962)
Denominator:
Weighted average shares used in computing net income (loss)    per share attributable to common stockholders - Basic	100,079,803		58,408,711		99,912,854		53,219,152
Weighted average shares used in computing net income (loss)    per share attributable to common stockholders - Diluted	100,079,803		58,408,711		99,912,854		53,219,152
Basic net loss per common share	$	(0.08)	$	(0.36)	$	(0.09)	$	(0.26)
Diluted net loss per common share	$	(0.08)	$	(0.36)	$	(0.09)	$	(0.26)
Anti-dilutive potential common shares excluded from the    computation of diluted net income/loss per share:
Equity-based incentive awards	3,898,180		4,759,072		3,898,180		4,759,072
Series B warrants	—		31,506,849		—		31,506,849
Total	3,898,180		36,265,921		3,898,180		36,265,921