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SIGNIFICANT ACCOUNTING POLICIES (Tables)

12 Months Ended

Dec. 31, 2023

SIGNIFICANT ACCOUNTING POLICIES [Abstract]

Property and Equipment, Estimated Useful Lives

Property and equipment are stated at cost, net of accumulated depreciation. Depreciation is calculated using the straight-line method over the estimated useful lives of the assets at the following annual rates:

		Years
Computer equipment and software		3 - 4
Internal-use software		3
Office furniture and equipment		3 - 7
Leasehold improvements		Over the shorter of expected lease term or estimated useful life

Estimated Useful Lives of Intangible Assets

The estimated useful lives of the Company’s intangible assets are as follows:

		Years
Merchant / Network affiliate relationships		4.5
Publisher relationships		4
Tradenames		2 - 3
Technology		4 - 5
Customer relationships		5 - 9

Share Options [Member]

Fair Value Assumptions [Abstract]

Assumptions Used to Determine Fair Value

The fair value of each option award is estimated using the following assumptions:

	Year ended December 31,
	2022			2021
Volatility		66.0% - 66.9	%		51.5% - 65.6	%
Risk-free interest rate		1.86% - 3.78	%		0.61% - 1.36	%
Dividend yield		0	%		0	%
Expected term (in years)		5.49 - 6.1			5 - 6.86

Private Warrants [Member]

Fair Value Assumptions [Abstract]

Assumptions Used to Determine Fair Value

The key inputs into the Black-Scholes model for the Private Warrants as of December 31, 2023 and 2022, were as follows:

Input	December 31,
	2023			2022
Risk-free interest rate		4.04% - 4.28	%		4.08% - 4.18	%
Expected term (years)		1.75 - 2.50			2.75 - 3.50
Expected volatility		61.1% - 63.9	%		67.5% - 69.3	%
Exercise price	$	11.50		$	11.50
Underlying stock price	$	4.33		$	3.08