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INCOME/LOSS PER SHARE (Details) - USD ($)
$ / shares in Units, $ in Thousands
3 Months Ended
Mar. 31, 2024
Mar. 31, 2023
Numerator:    
Net (loss) income attributable to Acacia Research Corporation $ (186) $ 9,447
Dividend on Series A redeemable convertible preferred stock 0 (700)
Accretion of Series A redeemable convertible preferred stock 0 (1,554)
Undistributed earnings allocated to participating securities 0 (1,235)
Net (loss) income attributable to common stockholders - Basic (186) 5,958
Add: Dividend on Series A redeemable convertible preferred stock 0 700
Add: Accretion of Series A redeemable convertible preferred stock 0 1,554
Less: Change in fair value of Series A redeemable convertible preferred stock embedded derivative 0 (5,023)
Less: Change in fair value of dilutive Series B warrants 0 (11,628)
Add: Interest expense associated with Starboard Notes, net of tax 0 708
Add: Undistributed earnings allocated to participating securities 0 1,235
Net loss attributable to common stockholders - Diluted $ (186) $ (6,496)
Denominator:    
Weighted average number of shares outstanding - Basic 99,745,905 47,971,931
Potentially dilutive common shares:    
Potentially dilutive common shares (in shares) 99,745,905 89,067,821
Weighted average number of shares outstanding, diluted 99,745,905 89,067,821
Basic net income (loss) per common share (in usd per share) $ 0 $ 0.12
Diluted net (loss) income per common share (in usd per share) $ 0 $ (0.07)
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) 4,231,699 2,368,870
Series B warrants    
Potentially dilutive common shares:    
Potentially dilutive common shares (in shares) 0 31,506,849
Series A Redeemable Convertible Preferred Stock    
Potentially dilutive common shares:    
Potentially dilutive common shares (in shares) 0 9,589,041
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) 4,231,699 2,368,870