3. Loss Per Share

3 Months Ended

Mar. 31, 2020

Earnings Per Share [Abstract]

Loss Per Share

3. LOSS PER SHARE

The following table presents the shares of common stock outstanding used in the calculation of basic and diluted net loss per share:

	Three Months Ended
	March 31,
	2020			2019
	(In thousands, except share and per share information)
Numerator:
Net loss attributable to Acacia Research Corporation		(11,291	)		(4,384	)
Dividend on Series A redeemable convertible preferred stock		(263	)		–
Accretion of Series A redeemable convertible preferred stock		(631	)		–
Net loss attributable to common stockholders - basic and diluted		(12,185	)		(4,384	)
Denominator:
Weighted-average shares used in computing net loss per share attributable to common stockholders - basic and diluted		49,875,396			49,655,881
Basic and diluted net loss per common share	$	(0.24	)	$	(0.09	)

As the Company reported a net loss for the three months ended March 31, 2020 and 2019, all potentially dilutive shares of common stock have been excluded from the calculation of diluted net loss per share of common stock because including such instruments would be anti-dilutive.