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STOCKHOLDERS' EQUITY (DEFICIT) AND COMPENSATION ARRANGEMENTS (Tables)

3 Months Ended

Mar. 31, 2024

Share-Based Payment Arrangement [Abstract]

Schedule of Restricted Stock Unit Activity

The table below summarizes RSU activity for the three months ended March 31, 2024:

			RSUs						Weighted-Average Grant Date Fair Value (per unit)
Unvested at December 31, 2023			745,840						$	10.61
Granted			31,075						16.54
Vested			(55,162)						10.47
Forfeited			(20,859)						20.95
Unvested at March 31, 2024			700,894						$	10.58

Schedule of Weighted-average Assumptions for Stock Options

The weighted-average assumptions for stock options granted are outlined in the following table:

Dividend yield			0.0		%
Risk-free interest rate			4.1		%
Expected term (in years)			2
Expected volatility			78.2		%

Schedule of Stock Options Activity

The table below summarizes stock option activity for the three months ended March 31, 2024:

			Options						Weighted-Average Exercise Price						Weighted-Average Remaining Contractual Term (in years)						Aggregate Intrinsic Value (in thousands)
Outstanding at December 31, 2023			2,187,500						$	6.00					2.25						14,963
Exercised			—						—						—						—
Outstanding at March 31, 2024			1,750,000						6.00						2.00						12,845
Exercisable at March 31, 2024			1,312,500						$	6.00					2.00						$	9,634

Schedule of Performance Share Unit Activity

The table below summarizes PSU activity for the three months ended March 31, 2024:

			PSUs						Weighted-Average Grant Date Fair Value (per unit)
Unvested at December 31, 2023			506,324						$	6.34
Granted			—						—
Vested			—						—
Forfeited			(7,423)						5.91
Unvested at March 31, 2024			498,901						$	6.35

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Tabular disclosure of the number and weighted-average grant date fair value for restricted stock units that were outstanding at the beginning and end of the year, and the number of restricted stock units that were granted, vested, or forfeited during the year.

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-Name Accounting Standards Codification
-Topic 718
-SubTopic 10
-Section 50
-Paragraph 2
-Subparagraph (c)(1)
-Publisher FASB
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Tabular disclosure of the significant assumptions used during the year to estimate the fair value of stock options, including, but not limited to: (a) expected term of share options and similar instruments, (b) expected volatility of the entity's shares, (c) expected dividends, (d) risk-free rate(s), and (e) discount for post-vesting restrictions.

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-SubTopic 10
-Subparagraph (f)(2)
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-Paragraph 2
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Tabular disclosure of the change in stock options.

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Tabular disclosure of the number and weighted-average grant date fair value for outstanding performance shares.

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-Section 50
-Subparagraph (c)
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-SubTopic 10
-Topic 718
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