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3. INCOME (LOSS) PER SHARE (Details) - USD ($)
$ / shares in Units, $ in Thousands
3 Months Ended 9 Months Ended
Sep. 30, 2020
Sep. 30, 2019
Sep. 30, 2020
Sep. 30, 2019
Numerator:        
Net income (loss) attributable to Acacia Research Corporation $ 38,348 $ (7,608) $ 33,205 $ (17,749)
Dividend on Series A redeemable convertible preferred stock (467) 0 (1,118) 0
Accretion of Series A redeemable convertible preferred stock (733) 0 (2,045) 0
Undistributed earnings allocated to participating securities (6,619) 0 (5,204) 0
Net income (loss) attributable to common stockholders - basic 30,529 (7,608) 24,838 (17,749)
Add: Dividend on Series A redeemable convertible preferred stock 467 0 0 0
Add: Accretion of Series A redeemable convertible preferred stock 733 0 0 0
Less: Change in fair value of Series A redeemable convertible preferred stock embedded derivative (3,831) 0 0 0
Less: Change in fair value of Series A warrants (1,348) 0 (1,348) 0
Less: Change in fair value of dilutive Series B warrants (5,557) 0 (5,557) 0
Add: Interest expense associated with Starboard Notes, net of tax 1,889 0 1,889 0
Add: Undistributed earnings allocated to participating securities 6,619 0 5,204 0
Reallocation of undistributed earnings to participating securities (296) 0 (3,645) 0
Net income (loss) attributable to common stockholders - diluted $ 29,204 $ (7,608) $ 21,380 $ (17,749)
Denominator:        
Weighted-average shares used in computing net income (loss) per share attributable to common stockholders - basic 48,467,885 49,828,361 48,949,706 49,727,385
Weighted-average shares used in computing net income (loss) per share attributable to common stockholders - diluted 90,624,702 49,828,361 60,153,773 49,727,385
Basic net income (loss) per common share $ 0.63 $ (0.15) $ 0.51 $ (0.36)
Diluted net income (loss) per common share $ 0.32 $ (0.15) $ 0.36 $ (0.36)
Antidilutive shares 68,684,463 442,864 68,803,234 442,864
Equity Based Incentive Awards [Member]        
Denominator:        
Antidilutive shares 191,312 442,864 310,083 442,864
Series A Warrants [Member]        
Denominator:        
Antidilutive shares 0 0 0 0
Series B Warrants [Member]        
Denominator:        
Antidilutive shares 68,493,151 0 68,493,151 0
Series A Preferred Stock [Member]        
Denominator:        
Potentially dilutive common shares 9,589,041 0 0 0
Restricted Stock Units [Member]        
Denominator:        
Potentially dilutive common shares 728,936 0 598,328 0
Employee Stock Options [Member]        
Denominator:        
Potentially dilutive common shares 21,624 0 0 0
Series A Warrants [Member]        
Denominator:        
Potentially dilutive common shares 310,367 0 103,456 0
Series B Warrants [Member]        
Denominator:        
Potentially dilutive common shares 31,506,849 0 10,502,283 0