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INCOME/LOSS PER SHARE (Details) - USD ($)
$ / shares in Units, $ in Thousands
3 Months Ended
Mar. 31, 2023
Mar. 31, 2022
Numerator:    
Net income (loss) attributable to Acacia Research Corporation $ 9,447 $ (73,266)
Dividend on Series A redeemable convertible preferred stock (700) (700)
Accretion of Series A redeemable convertible preferred stock (1,554) (1,151)
Undistributed earnings allocated to participating securities (1,235) 0
Net income (loss) attributable to common stockholders - Basic 5,958 (75,117)
Add: Dividend on Series A redeemable convertible preferred stock 700 0
Less: Change in fair value of Series A warrants 0 0
Less: Change in fair value of dilutive Series B warrants (11,628) 0
Add: Interest expense associated with Starboard Notes, net of tax 708 0
Add: Undistributed earnings allocated to participating securities 1,235 0
Reallocation of undistributed earnings to participating securities 0 0
Net loss attributable to common stockholders - Diluted $ (6,496) $ (75,117)
Denominator:    
Weighted average number of shares outstanding - Basic 47,971,931 46,544,313
Potentially dilutive common shares:    
Potentially dilutive common shares (in shares) 89,067,821 46,544,313
Weighted average number of shares outstanding, diluted 89,067,821 46,544,313
Basic net income (loss) per common share (in usd per share) $ 0.12 $ (1.61)
Diluted net (loss) income per common share (in usd per share) $ (0.07) $ (1.61)
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) 2,368,870 109,029,318
Add: Accretion of Series A redeemable convertible preferred stock $ 1,554 $ 0
Less: Change in fair value of Series A redeemable convertible preferred stock embedded derivative $ (5,023) $ 0
Restricted stock units    
Potentially dilutive common shares:    
Potentially dilutive common shares (in shares) 0 0
Stock options    
Potentially dilutive common shares:    
Potentially dilutive common shares (in shares) 0 0
Series A warrants    
Potentially dilutive common shares:    
Potentially dilutive common shares (in shares) 0 0
Series B warrants    
Potentially dilutive common shares:    
Potentially dilutive common shares (in shares) 31,506,849 0
Series A Preferred Stock    
Potentially dilutive common shares:    
Potentially dilutive common shares (in shares) 9,589,041 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) 2,368,870 4,029,318
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 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) 0 100,000,000