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INCOME TAXES - Deferred tax assets (Details) - USD ($) $ in Thousands | Dec. 31, 2024 | Dec. 31, 2023
--- | --- | ---
Deferred tax assets: |  |
Net operating loss and capital loss carryforwards and credits | $ 50,453 | $ 34,595
Unrealized loss on investments held at fair value | 1,025 | 146
Compensation expense for share-based awards | 693 | 1,095
Accrued expenses | 3,677 | 1,453
Lease liability | 2,010 | 689
State taxes | 17 | 37
Total deferred tax assets | 57,875 | 38,015
Valuation allowance | (26,250) | (30,219)
Total deferred tax assets, net of valuation allowance | 31,625 | 7,796
Deferred tax liabilities: |  |
ROU Asset | (1,956) | (680)
Fixed assets and intangibles | (8,062) | (1,841)
Basis of investment in affiliates | (3,983) | (2,360)
Other | 0 | 0
Total deferred tax liabilities | (14,001) | (4,881)
Net deferred tax assets | $ 17,624 | $ 2,915

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