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3. INCOME (LOSS) PER SHARE (Tables) | 6 Months Ended
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Jun. 30, 2020
Earnings Per Share [Abstract] |
Calculation of basic and diluted net loss per share |
Calculation of basic and diluted net loss per share |  |  |  |  |  |  |  |  |  |  |  |
|  | Three Months Ended June 30, |  |  | Six Months Ended June 30, |
|  | 2020 |  |  | 2019 |  |  | 2020 |  |  | 2019 |
|  | (In thousands, except share and per share information) |
Numerator: |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Net income (loss) attributable to Acacia Research Corporation |  | $ | 6,148 |  |  | $ | (5,757 | ) |  | $ | (5,143 | ) |  | $ | (10,141 | )
Dividend on Series A redeemable convertible preferred stock |  |  | (388 | ) |  |  | – |  |  |  | (651 | ) |  |  | – |
Accretion of Series A redeemable convertible preferred stock |  |  | (680 | ) |  |  | – |  |  |  | (1,311 | ) |  |  | – |
Undistributed earnings allocated to participating securities |  |  | (879 | ) |  |  | – |  |  |  | – |  |  |  | – |
Net income (loss) attributable to common stockholders - basic and diluted |  |  | 4,201 |  |  |  | (5,757 | ) |  |  | (7,105 | ) |  |  | (10,141 | )
Denominator: |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Weighted-average shares used in computing net income (loss) per share attributable to common stockholders - basic |  |  | 48,457,620 |  |  |  | 49,696,016 |  |  |  | 49,166,508 |  |  |  | 49,676,059 |
Potentially dilutive common shares: |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Restricted stock units |  |  | 576,204 |  |  |  | – |  |  |  | – |  |  |  | – |
Weighted-average shares used in computing net income (loss) per share attributable to common stockholders - diluted |  |  | 49,033,824 |  |  |  | 49,696,016 |  |  |  | 49,166,508 |  |  |  | 49,676,059 |
Basic net income (loss) per common share |  | $ | 0.09 |  |  | $ | (0.12 | ) |  | $ | (0.14 | ) |  | $ | (0.20 | )
Diluted net income (loss) per common share |  | $ | 0.09 |  |  | $ | (0.12 | ) |  | $ | (0.14 | ) |  | $ | (0.20 | )
Anti-dilutive potential common shares excluded from the computation of diluted net income (loss) per common share: |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Equity-based incentive awards |  |  | 476,583 |  |  |  | 1,766,191 |  |  |  | 2,321,016 |  |  |  | 1,766,191 |
Series A warrants |  |  | 5,000,000 |  |  |  | – |  |  |  | 5,000,000 |  |  |  | – |
Series B warrants |  |  | 100,000,000 |  |  |  | – |  |  |  | 100,000,000 |  |  |  | – |
Total |  |  | 105,476,583 |  |  |  | 1,766,191 |  |  |  | 107,321,016 |  |  |  | 1,766,191 |

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- Definition Tabular disclosure of an entity's basic and diluted earnings per share calculations, including a reconciliation of numerators and denominators of the basic and diluted per-share computations for income from continuing operations. + References Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef -Publisher FASB -Name Accounting Standards Codification -Topic 260 -SubTopic 10 -Section 50 -Paragraph 1 -Subparagraph (a) -URI http://asc.fasb.org/extlink&oid=6371337&loc=d3e3550-109257 + Details
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