XML 44 R31.htm IDEA: XBRL DOCUMENT
v3.24.2

EQUITY SECURITIES (Tables) | 6 Months Ended
--- | ---
Jun. 30, 2024
Investments, Debt and Equity Securities [Abstract] |
Equity Securities | Equity securities consist of the following (in thousands):
| June 30, 2024 |  | December 31, 2023
Equity securities accounted for under the equity method under ASC 323 | $ | 97,339 |  |  | $ | 114,827 |
Equity securities accounted for under the equity method under the fair value option | 32,328 |  |  | 41,046 |
Total equity securities | $ | 129,667 |  |  | $ | 155,873 |
Equity Securities Ownership Interest | The following table includes our equity securities accounted for under the equity method (ASC 323) and related ownership interest as of June 30, 2024:
| Ownership interest
Medici Ventures, L.P. | 99%
tZERO Group, Inc. | 28%
SpeedRoute, LLC | 49%
Equity Method Investments | The following table summarizes the net loss recognized on equity method securities recorded in Other income (expense), net in our consolidated statements of operations (in thousands):
| Three months ended June 30, |  | Six months ended June 30,
| 2024 |  | 2023 |  | 2024 |  | 2023
Net loss recognized on our proportionate share of the net assets of our equity method securities | $ | (7,754) |  |  | $ | (36,237) |  |  | $ | (17,488) |  |  | $ | (43,418) |
Decrease in fair value of equity method securities held under fair value option | — |  |  | (44,402) |  |  | (8,718) |  |  | (44,402) |
Equity Method Investments, Summarized Financial Information | The following is the unaudited summarized financial information for those equity method securities that met the significance criteria for the period ended June 30, 2023 (in thousands):
|  |  | Three months ended June 30, 2023 |  |  |  | Six months ended June 30, 2023
Results of Operations |  |  |  |  |  |  |
Revenues |  |  | $ | 266 |  |  |  |  | $ | 764 |
Pre-tax loss |  |  | (3,088) |  |  |  |  | (8,295) |
Net loss |  |  | (3,111) |  |  |  |  | (8,435) |

X
- Definition Equity Method Investments, Summarized Financial Information + References No definition available. + Details
Name: | byon_EquityMethodInvestmentsSummarizedFinancialInformationTableTextBlock
Namespace Prefix: | byon_
Data Type: | dtr-types1:textBlockItemType
Balance Type: | na
Period Type: | duration

X
- Definition Equity Securities Ownership Interest + References No definition available. + Details
Name: | byon_EquitySecuritiesOwnershipInterestTableTextBlock
Namespace Prefix: | byon_
Data Type: | dtr-types1:textBlockItemType
Balance Type: | na
Period Type: | duration

X
- Definition Equity Securities + References No definition available. + Details
Name: | byon_EquitySecuritiesTableTextBlock
Namespace Prefix: | byon_
Data Type: | dtr-types1:textBlockItemType
Balance Type: | na
Period Type: | duration

X
- Definition Tabular disclosure of equity method investments including, but not limited to, name of each investee or group of investments, percentage ownership, difference between recorded amount of an investment and the value of the underlying equity in the net assets, and summarized financial information. + References Reference 1: http://www.xbrl.org/2003/role/disclosureRef -Topic 323 -SubTopic 10 -Name Accounting Standards Codification -Section 50 -Paragraph 3 -Publisher FASB -URI https://asc.fasb.org/1943274/2147481687/323-10-50-3 + Details
Name: | us-gaap_EquityMethodInvestmentsTextBlock
Namespace Prefix: | us-gaap_
Data Type: | dtr-types:textBlockItemType
Balance Type: | na
Period Type: | duration

X
- References No definition available. + Details
Name: | us-gaap_InvestmentsDebtAndEquitySecuritiesAbstract
Namespace Prefix: | us-gaap_
Data Type: | xbrli:stringItemType
Balance Type: | na
Period Type: | duration