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INCOME/LOSS PER SHARE (Details) - USD ($)
$ / shares in Units, $ in Thousands
3 Months Ended 9 Months Ended
Sep. 30, 2024
Sep. 30, 2023
Sep. 30, 2024
Sep. 30, 2023
Numerator:        
Net (loss) income attributable to Acacia Research Corporation $ (13,996) $ 1,636 $ (22,628) $ (7,696)
Dividend on Series A redeemable convertible preferred stock 0 0 0 (1,400)
Accretion of Series A redeemable convertible preferred stock 0 0 0 (3,230)
Return on settlement of Series A redeemable convertible preferred stock 0 (3,377) 0 (3,377)
Net loss attributable to common stockholders - Basic (13,996) (1,741) (22,628) (15,703)
Less: Gain on exercise of Series B warrants   (1,525) 0 (1,525)
Add: Interest expense associated with Starboard Notes, net of tax 0 102 0 0
Net loss attributable to common stockholders - Diluted $ (13,996) $ (3,164) $ (22,628) $ (15,703)
Denominator:        
Weighted average number of shares outstanding - Basic 99,854,723 94,328,452 99,893,336 67,072,835
Potentially dilutive common shares (in shares) 99,854,723 99,122,973 99,893,336 67,072,835
Weighted average number of shares outstanding, diluted 99,854,723 99,122,973 99,893,336 67,072,835
Basic net income (loss) per common share (in usd per share) $ (0.14) $ (0.02) $ (0.23) $ (0.23)
Diluted net (loss) income per common share (in usd per share) $ (0.14) $ (0.03) $ (0.23) $ (0.23)
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) 3,898,180 3,894,709 3,898,180 36,212,989
Series B warrants        
Denominator:        
Potentially dilutive common shares (in shares) 0 4,794,521 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) 3,898,180 3,894,709 3,898,180 4,706,140
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 0 0 31,506,849