10-Q Filing

ACACIA RESEARCH CORP CIK: 934549 Q2 2021

Filing Information

Form Type	10-Q
Accession Number	`0001683168-21-003634`
Period End Date	20210630
Filing Date	20210816
Fiscal Year	2021
Fiscal Period	Q2
XBRL Instance	acacia_i10q-063021_htm.xml

Filing Contents

This filing contains the following financial statements:

Balance Sheet 88 Income Statement 124 Cash Flow Statement 94 Stockholders Equity 34

Balance Sheet 88 line items

Line Item	Tag	Value	Unit	Period
Cash and cash equivalents	`CashAndCashEquivalentsAtCarryingValue`	$185.71M	USD	Point-in-time
Cash and cash equivalents	`CashAndCashEquivalentsAtCarryingValue`	$165.55M	USD	Point-in-time
Restricted cash	`RestrictedCash`	$930.00K	USD	Point-in-time
Restricted cash	`RestrictedCash`	-	USD	Point-in-time
Equity securities at fair value	`EquitySecuritiesFvNi`	$134.94M	USD	Point-in-time
Equity securities at fair value	`EquitySecuritiesFvNi`	$109.10M	USD	Point-in-time
Equity securities without readily determinable fair value	`EquitySecuritiesWithoutReadilyDeterminableFairValue`	$176.01M	USD	Point-in-time
Equity securities without readily determinable fair value	`EquitySecuritiesWithoutReadilyDeterminableFairValue`	$143.26M	USD	Point-in-time
Investment securities - equity method investments	`EquityMethodInvestmentsCurrent`	$31.84M	USD	Point-in-time
Investment securities - equity method investments	`EquityMethodInvestmentsCurrent`	$30.67M	USD	Point-in-time
Investment at fair value	`OtherInvestments`	-	USD	Point-in-time
Investment at fair value	`OtherInvestments`	$2.75M	USD	Point-in-time
Accounts receivable	`AccountsReceivableNetCurrent`	$12.75M	USD	Point-in-time
Accounts receivable	`AccountsReceivableNetCurrent`	$506.00K	USD	Point-in-time
Prepaid expenses and other current assets	`PrepaidExpenseAndOtherAssetsCurrent`	$2.28M	USD	Point-in-time
Prepaid expenses and other current assets	`PrepaidExpenseAndOtherAssetsCurrent`	$5.83M	USD	Point-in-time
Total current assets	`AssetsCurrent`	$544.46M	USD	Point-in-time
Total current assets	`AssetsCurrent`	$457.67M	USD	Point-in-time
Long-term restricted cash	`RestrictedCashAndInvestmentsNoncurrent`	$35.42M	USD	Point-in-time
Common stock, par value	`CommonStockParOrStatedValuePerShare`	$0.00	USD	Point-in-time
Long-term restricted cash	`RestrictedCashAndInvestmentsNoncurrent`	$35.00M	USD	Point-in-time
Common stock, par value	`CommonStockParOrStatedValuePerShare`	$0.00	USD	Point-in-time
Common stock, shares authorized	`CommonStockSharesAuthorized`	300.00M	shares	Point-in-time
Patents, net of accumulated amortization	`FiniteLivedIntangibleAssetsNet`	$16.91M	USD	Point-in-time
Common stock, shares authorized	`CommonStockSharesAuthorized`	300.00M	shares	Point-in-time
Patents, net of accumulated amortization	`FiniteLivedIntangibleAssetsNet`	$42.44M	USD	Point-in-time
Common stock, shares issued	`CommonStockSharesIssued`	49.62M	shares	Point-in-time
Common stock, shares issued	`CommonStockSharesIssued`	49.28M	shares	Point-in-time
Leased right-of-use assets	`OperatingLeaseRightOfUseAsset`	$759.00K	USD	Point-in-time
Leased right-of-use assets	`OperatingLeaseRightOfUseAsset`	$951.00K	USD	Point-in-time
Common stock, shares outstanding	`CommonStockSharesOutstanding`	49.28M	shares	Point-in-time
Common stock, shares outstanding	`CommonStockSharesOutstanding`	49.62M	shares	Point-in-time
Other non-current assets	`OtherAssetsNoncurrent`	$4.99M	USD	Point-in-time
Other non-current assets	`OtherAssetsNoncurrent`	$4.65M	USD	Point-in-time
Treasury stock, shares	`TreasuryStockShares`	4.60M	shares	Point-in-time
Total assets	`Assets`	$515.52M	USD	Point-in-time
Total assets	`Assets`	$627.73M	USD	Point-in-time
Treasury stock, shares	`TreasuryStockShares`	4.60M	shares	Point-in-time
Accounts payable	`AccountsPayableCurrent`	$1.02M	USD	Point-in-time
Accounts payable	`AccountsPayableCurrent`	$2.62M	USD	Point-in-time
Accrued expenses and other current liabilities	`AccountsPayableAndOtherAccruedLiabilitiesCurrent`	$4.82M	USD	Point-in-time
Accrued expenses and other current liabilities	`AccountsPayableAndOtherAccruedLiabilitiesCurrent`	$3.71M	USD	Point-in-time
Accrued compensation	`EmployeeRelatedLiabilitiesCurrent`	$2.27M	USD	Point-in-time
Accrued compensation	`EmployeeRelatedLiabilitiesCurrent`	$2.38M	USD	Point-in-time
Royalties and contingent legal fees payable	`RoyaltiesAndContingentLegalFeesPayable`	$2.16M	USD	Point-in-time
Royalties and contingent legal fees payable	`RoyaltiesAndContingentLegalFeesPayable`	$6.09M	USD	Point-in-time
Accrued patent investment costs	`AccruedPatentInvestmentCostsCurrent`	$10.00M	USD	Point-in-time
Accrued patent investment costs	`AccruedPatentInvestmentCostsCurrent`	-	USD	Point-in-time
Senior Secured Notes Payable - short-term	`SecuredDebtCurrent`	$145.48M	USD	Point-in-time
Senior Secured Notes Payable - short-term	`SecuredDebtCurrent`	$115.66M	USD	Point-in-time
Total current liabilities	`LiabilitiesCurrent`	$124.82M	USD	Point-in-time
Total current liabilities	`LiabilitiesCurrent`	$171.39M	USD	Point-in-time
Series A warrant liabilities	`DerivativeLiabilitiesNoncurrent`	$6.64M	USD	Point-in-time
Series A warrant liabilities	`DerivativeLiabilitiesNoncurrent`	$18.46M	USD	Point-in-time
Series A embedded derivative liabilities	`EmbeddedDerivativeFairValueOfEmbeddedDerivativeLiability`	$26.73M	USD	Point-in-time
Series A embedded derivative liabilities	`EmbeddedDerivativeFairValueOfEmbeddedDerivativeLiability`	$41.19M	USD	Point-in-time
Series B warrant liabilities	`DerivativeLiabilitiesNoncurrent1`	$52.34M	USD	Point-in-time
Series B warrant liabilities	`DerivativeLiabilitiesNoncurrent1`	$230.54M	USD	Point-in-time
Long-term lease liabilities	`OperatingLeaseLiabilityNoncurrent`	$951.00K	USD	Point-in-time
Long-term lease liabilities	`OperatingLeaseLiabilityNoncurrent`	$759.00K	USD	Point-in-time
Other long-term liabilities	`OtherLiabilitiesNoncurrent`	$5.59M	USD	Point-in-time
Other long-term liabilities	`OtherLiabilitiesNoncurrent`	$591.00K	USD	Point-in-time
Total liabilities	`Liabilities`	$467.93M	USD	Point-in-time
Total liabilities	`Liabilities`	$212.07M	USD	Point-in-time
Commitments and contingencies	`CommitmentsAndContingencies`	-	USD	Point-in-time
Commitments and contingencies	`CommitmentsAndContingencies`	-	USD	Point-in-time
Series A redeemable convertible preferred stock, par value $0.001 per share; stated value $100 per share; 350,000 shares authorized, issued and outstanding as of June 30, 2021 and December 31, 2020, respectively; aggregate liquidation preference of $35,000 as of June 30, 2021 and December 31, 2020, respectively	`PreferredStockRedemptionAmount`	$12.70M	USD	Point-in-time
Series A redeemable convertible preferred stock, par value $0.001 per share; stated value $100 per share; 350,000 shares authorized, issued and outstanding as of June 30, 2021 and December 31, 2020, respectively; aggregate liquidation preference of $35,000 as of June 30, 2021 and December 31, 2020, respectively	`PreferredStockRedemptionAmount`	$10.92M	USD	Point-in-time
Common stock, par value $0.001 per share; 300,000,000 shares authorized; 49,616,602 and 49,279,453 shares issued and outstanding as of June 30, 2021 and December 31, 2020, respectively	`CommonStockValue`	$50.00K	USD	Point-in-time
Common stock, par value $0.001 per share; 300,000,000 shares authorized; 49,616,602 and 49,279,453 shares issued and outstanding as of June 30, 2021 and December 31, 2020, respectively	`CommonStockValue`	$49.00K	USD	Point-in-time
Treasury stock, at cost, 4,604,365 shares as of June 30, 2021 and December 31, 2020	`TreasuryStockValue`	$43.27M	USD	Point-in-time
Treasury stock, at cost, 4,604,365 shares as of June 30, 2021 and December 31, 2020	`TreasuryStockValue`	$43.27M	USD	Point-in-time
Additional paid-in capital	`AdditionalPaidInCapital`	$651.42M	USD	Point-in-time
Additional paid-in capital	`AdditionalPaidInCapital`	$650.19M	USD	Point-in-time
Accumulated deficit	`RetainedEarningsAccumulatedDeficit`	$-326.71M	USD	Point-in-time
Accumulated deficit	`RetainedEarningsAccumulatedDeficit`	$-471.82M	USD	Point-in-time
Total Acacia Research Corporation stockholders' equity	`StockholdersEquity`	$135.16M	USD	Point-in-time
Total Acacia Research Corporation stockholders' equity	`StockholdersEquity`	$281.49M	USD	Point-in-time
Noncontrolling interests	`MinorityInterest`	$11.95M	USD	Point-in-time
Noncontrolling interests	`MinorityInterest`	$11.04M	USD	Point-in-time
Total stockholders' equity	`StockholdersEquityIncludingPortionAttributableToNoncontrollingInterest`	$128.15M	USD	Point-in-time
Total stockholders' equity	`StockholdersEquityIncludingPortionAttributableToNoncontrollingInterest`	$164.66M	USD	Point-in-time
Total stockholders' equity	`StockholdersEquityIncludingPortionAttributableToNoncontrollingInterest`	$174.96M	USD	Point-in-time
Total stockholders' equity	`StockholdersEquityIncludingPortionAttributableToNoncontrollingInterest`	$147.10M	USD	Point-in-time
Total stockholders' equity	`StockholdersEquityIncludingPortionAttributableToNoncontrollingInterest`	$161.79M	USD	Point-in-time
Total stockholders' equity	`StockholdersEquityIncludingPortionAttributableToNoncontrollingInterest`	$292.53M	USD	Point-in-time
Total liabilities, redeemable convertible preferred stock, and stockholders' equity	`LiabilitiesAndStockholdersEquity`	$627.73M	USD	Point-in-time
Total liabilities, redeemable convertible preferred stock, and stockholders' equity	`LiabilitiesAndStockholdersEquity`	$515.52M	USD	Point-in-time

Income Statement 124 line items

Line Item	Tag	Value	Unit	Period
Revenues	`RevenueFromContractWithCustomerExcludingAssessedTax`	$17.40M	USD	1 Quarter
Revenues	`RevenueFromContractWithCustomerExcludingAssessedTax`	$2.12M	USD	1 Quarter
Revenues	`RevenueFromContractWithCustomerExcludingAssessedTax`	$5.93M	USD	2 Qtrs
Revenues	`RevenueFromContractWithCustomerExcludingAssessedTax`	$23.20M	USD	2 Qtrs
Inventor royalties	`RoyaltyExpense`	$543.00K	USD	2 Qtrs
Inventor royalties	`RoyaltyExpense`	$645.00K	USD	1 Quarter
Inventor royalties	`RoyaltyExpense`	$1.07M	USD	2 Qtrs
Inventor royalties	`RoyaltyExpense`	$448.00K	USD	1 Quarter
Contingent legal fees	`ContingentLegalFees`	$5.45M	USD	2 Qtrs
Contingent legal fees	`ContingentLegalFees`	$246.00K	USD	2 Qtrs
Contingent legal fees	`ContingentLegalFees`	$4.36M	USD	1 Quarter
Contingent legal fees	`ContingentLegalFees`	$12.00K	USD	1 Quarter
Litigation and licensing expenses - patents	`LitigationAndLicensingExpensesPatents`	$1.46M	USD	1 Quarter
Litigation and licensing expenses - patents	`LitigationAndLicensingExpensesPatents`	$1.84M	USD	1 Quarter
Litigation and licensing expenses - patents	`LitigationAndLicensingExpensesPatents`	$4.10M	USD	2 Qtrs
Litigation and licensing expenses - patents	`LitigationAndLicensingExpensesPatents`	$2.50M	USD	2 Qtrs
Amortization of patents	`AmortizationOfIntangibleAssets`	$2.61M	USD	1 Quarter
Amortization of patents	`AmortizationOfIntangibleAssets`	$4.47M	USD	2 Qtrs
Amortization of patents	`AmortizationOfIntangibleAssets`	$2.35M	USD	2 Qtrs
Amortization of patents	`AmortizationOfIntangibleAssets`	$1.30M	USD	1 Quarter
Other patent portfolio income	`OtherOperatingIncomeExpenseNet`	$74.00K	USD	1 Quarter
Other patent portfolio income	`OtherOperatingIncomeExpenseNet`	-	USD	2 Qtrs
Other patent portfolio income	`OtherOperatingIncomeExpenseNet`	-	USD	1 Quarter
Other patent portfolio income	`OtherOperatingIncomeExpenseNet`	$308.00K	USD	2 Qtrs
Patent portfolio expenses	`CostOfGoodsAndServicesSold`	$3.35M	USD	1 Quarter
Patent portfolio expenses	`CostOfGoodsAndServicesSold`	$5.85M	USD	2 Qtrs
Patent portfolio expenses	`CostOfGoodsAndServicesSold`	$9.25M	USD	1 Quarter
Patent portfolio expenses	`CostOfGoodsAndServicesSold`	$14.57M	USD	2 Qtrs
Net patent portfolio income (loss)	`NetPortfolioIncomeLoss`	$80.00K	USD	2 Qtrs
Net patent portfolio income (loss)	`NetPortfolioIncomeLoss`	$8.64M	USD	2 Qtrs
Net patent portfolio income (loss)	`NetPortfolioIncomeLoss`	$8.15M	USD	1 Quarter
Net patent portfolio income (loss)	`NetPortfolioIncomeLoss`	$-1.23M	USD	1 Quarter
General and administrative expenses	`GeneralAndAdministrativeExpense`	$10.40M	USD	2 Qtrs
General and administrative expenses	`GeneralAndAdministrativeExpense`	$6.50M	USD	1 Quarter
General and administrative expenses	`GeneralAndAdministrativeExpense`	$12.67M	USD	2 Qtrs
General and administrative expenses	`GeneralAndAdministrativeExpense`	$5.52M	USD	1 Quarter
Operating income (loss)	`OperatingIncomeLoss`	$-6.75M	USD	1 Quarter
Operating income (loss)	`OperatingIncomeLoss`	$1.64M	USD	1 Quarter
Operating income (loss)	`OperatingIncomeLoss`	$-10.32M	USD	2 Qtrs
Operating income (loss)	`OperatingIncomeLoss`	$-4.03M	USD	2 Qtrs
Change in fair value of investment, net	`UnrealizedGainLossOnInvestments`	-	USD	2 Qtrs
Change in fair value of investment, net	`UnrealizedGainLossOnInvestments`	$6.79M	USD	2 Qtrs
Change in fair value of investment, net	`UnrealizedGainLossOnInvestments`	$2.68M	USD	1 Quarter
Change in fair value of investment, net	`UnrealizedGainLossOnInvestments`	-	USD	1 Quarter
Gain (loss) on sale of investment	`EquityMethodInvestmentRealizedGainLossOnDisposal`	$-2.76M	USD	2 Qtrs
Gain (loss) on sale of investment	`EquityMethodInvestmentRealizedGainLossOnDisposal`	$554.00K	USD	1 Quarter
Gain (loss) on sale of investment	`EquityMethodInvestmentRealizedGainLossOnDisposal`	$839.00K	USD	2 Qtrs
Gain (loss) on sale of investment	`EquityMethodInvestmentRealizedGainLossOnDisposal`	-	USD	1 Quarter
Change in fair value of the Series A and B warrants and embedded derivatives	`DerivativeGainLossOnDerivativeNet`	$-5.58M	USD	1 Quarter
Change in fair value of the Series A and B warrants and embedded derivatives	`DerivativeGainLossOnDerivativeNet`	$-62.90M	USD	1 Quarter
Change in fair value of the Series A and B warrants and embedded derivatives	`DerivativeGainLossOnDerivativeNet`	$-67.28M	USD	2 Qtrs
Change in fair value of the Series A and B warrants and embedded derivatives	`DerivativeGainLossOnDerivativeNet`	$-204.49M	USD	2 Qtrs
Change in fair value of equity securities	`UnrealizedGainLossOnMarketableSecuritiesCostMethodInvestmentsAndOtherInvestments`	$78.96M	USD	2 Qtrs
Change in fair value of equity securities	`UnrealizedGainLossOnMarketableSecuritiesCostMethodInvestmentsAndOtherInvestments`	$85.08M	USD	1 Quarter
Change in fair value of equity securities	`UnrealizedGainLossOnMarketableSecuritiesCostMethodInvestmentsAndOtherInvestments`	$11.16M	USD	1 Quarter
Change in fair value of equity securities	`UnrealizedGainLossOnMarketableSecuritiesCostMethodInvestmentsAndOtherInvestments`	$49.01M	USD	2 Qtrs
Gain (loss) on sale of equity securities	`AvailableForSaleSecuritiesGrossRealizedGainLossNet`	$15.44M	USD	2 Qtrs
Gain (loss) on sale of equity securities	`AvailableForSaleSecuritiesGrossRealizedGainLossNet`	$14.62M	USD	1 Quarter
Gain (loss) on sale of equity securities	`AvailableForSaleSecuritiesGrossRealizedGainLossNet`	$-7.12M	USD	1 Quarter
Gain (loss) on sale of equity securities	`AvailableForSaleSecuritiesGrossRealizedGainLossNet`	$-7.01M	USD	2 Qtrs
Earnings on equity investment in joint venture	`EquitySecuritiesFvNiGainLoss`	-	USD	2 Qtrs
Earnings on equity investment in joint venture	`EquitySecuritiesFvNiGainLoss`	$7.00K	USD	1 Quarter
Earnings on equity investment in joint venture	`EquitySecuritiesFvNiGainLoss`	-	USD	1 Quarter
Earnings on equity investment in joint venture	`EquitySecuritiesFvNiGainLoss`	$2.74M	USD	2 Qtrs
Loss on foreign currency exchange	`ForeignCurrencyTransactionGainLossBeforeTax`	$-152.00K	USD	1 Quarter
Loss on foreign currency exchange	`ForeignCurrencyTransactionGainLossBeforeTax`	$-4.89M	USD	2 Qtrs
Loss on foreign currency exchange	`ForeignCurrencyTransactionGainLossBeforeTax`	$-176.00K	USD	2 Qtrs
Loss on foreign currency exchange	`ForeignCurrencyTransactionGainLossBeforeTax`	$-4.89M	USD	1 Quarter
Interest expense on Senior Secured Notes	`InterestExpenseDebt`	$1.76M	USD	1 Quarter
Interest expense on Senior Secured Notes	`InterestExpenseDebt`	$768.00K	USD	1 Quarter
Interest expense on Senior Secured Notes	`InterestExpenseDebt`	$768.00K	USD	2 Qtrs
Interest expense on Senior Secured Notes	`InterestExpenseDebt`	$3.07M	USD	2 Qtrs
Interest income and other	`InterestIncomeExpenseAndOther`	$85.00K	USD	1 Quarter
Interest income and other	`InterestIncomeExpenseAndOther`	$59.00K	USD	2 Qtrs
Interest income and other	`InterestIncomeExpenseAndOther`	$801.00K	USD	2 Qtrs
Interest income and other	`InterestIncomeExpenseAndOther`	$266.00K	USD	1 Quarter
Total other income (expense)	`NonoperatingIncomeExpense`	$12.89M	USD	1 Quarter
Total other income (expense)	`NonoperatingIncomeExpense`	$18.38M	USD	1 Quarter
Total other income (expense)	`NonoperatingIncomeExpense`	$3.83M	USD	2 Qtrs
Total other income (expense)	`NonoperatingIncomeExpense`	$-139.65M	USD	2 Qtrs
Income (loss) before income taxes	`IncomeLossFromContinuingOperationsBeforeIncomeTaxesExtraordinaryItemsNoncontrollingInterest`	$-143.69M	USD	2 Qtrs
Income (loss) before income taxes	`IncomeLossFromContinuingOperationsBeforeIncomeTaxesExtraordinaryItemsNoncontrollingInterest`	$-6.48M	USD	2 Qtrs
Income (loss) before income taxes	`IncomeLossFromContinuingOperationsBeforeIncomeTaxesExtraordinaryItemsNoncontrollingInterest`	$6.15M	USD	1 Quarter
Income (loss) before income taxes	`IncomeLossFromContinuingOperationsBeforeIncomeTaxesExtraordinaryItemsNoncontrollingInterest`	$20.02M	USD	1 Quarter
Income tax (expense) benefit	`IncomeTaxExpenseBenefit`	$-1.34M	USD	2 Qtrs
Income tax (expense) benefit	`IncomeTaxExpenseBenefit`	$510.00K	USD	1 Quarter
Income tax (expense) benefit	`IncomeTaxExpenseBenefit`	$520.00K	USD	2 Qtrs
Income tax (expense) benefit	`IncomeTaxExpenseBenefit`	$-2.00K	USD	1 Quarter
Net income (loss) including noncontrolling interests in subsidiaries	`IncomeLossFromContinuingOperationsIncludingPortionAttributableToNoncontrollingInterest`	$19.51M	USD	1 Quarter
Net income (loss) including noncontrolling interests in subsidiaries	`IncomeLossFromContinuingOperationsIncludingPortionAttributableToNoncontrollingInterest`	$-144.21M	USD	2 Qtrs
Net income (loss) including noncontrolling interests in subsidiaries	`IncomeLossFromContinuingOperationsIncludingPortionAttributableToNoncontrollingInterest`	$6.15M	USD	1 Quarter
Net income (loss) including noncontrolling interests in subsidiaries	`IncomeLossFromContinuingOperationsIncludingPortionAttributableToNoncontrollingInterest`	$-5.14M	USD	2 Qtrs
Net income attributable to noncontrolling interests in subsidiaries	`NetIncomeLossAttributableToNoncontrollingInterest`	-	USD	2 Qtrs
Net income attributable to noncontrolling interests in subsidiaries	`NetIncomeLossAttributableToNoncontrollingInterest`	$6.00K	USD	1 Quarter
Net income attributable to noncontrolling interests in subsidiaries	`NetIncomeLossAttributableToNoncontrollingInterest`	-	USD	1 Quarter
Net income attributable to noncontrolling interests in subsidiaries	`NetIncomeLossAttributableToNoncontrollingInterest`	$906.00K	USD	2 Qtrs
Net income (loss) attributable to Acacia Research Corporation	`NetIncomeLoss`	$-5.14M	USD	2 Qtrs
Net income (loss) attributable to Acacia Research Corporation	`NetIncomeLoss`	$19.51M	USD	1 Quarter
Net income (loss) attributable to Acacia Research Corporation	`NetIncomeLoss`	$6.15M	USD	1 Quarter
Net income (loss) attributable to Acacia Research Corporation	`NetIncomeLoss`	$-145.11M	USD	2 Qtrs
Net income (loss) attributable to common stockholders - basic	`IncomeLossFromContinuingOperationsPerBasicAndDilutedShare`	$15.11K	USD	1 Quarter
Net income (loss) attributable to common stockholders - basic	`IncomeLossFromContinuingOperationsPerBasicAndDilutedShare`	$4.20K	USD	1 Quarter
Net income (loss) attributable to common stockholders - basic	`IncomeLossFromContinuingOperationsPerBasicAndDilutedShare`	$-147.41K	USD	2 Qtrs
Net income (loss) attributable to common stockholders - basic	`IncomeLossFromContinuingOperationsPerBasicAndDilutedShare`	$-7.11K	USD	2 Qtrs
Basic net income (loss) per common share	`EarningsPerShareBasicAndDiluted`	$0.09	USD	1 Quarter
Basic net income (loss) per common share	`EarningsPerShareBasicAndDiluted`	$-0.14	USD	2 Qtrs
Basic net income (loss) per common share	`EarningsPerShareBasicAndDiluted`	$0.31	USD	1 Quarter
Basic net income (loss) per common share	`EarningsPerShareBasicAndDiluted`	$-3.03	USD	2 Qtrs
Weighted average number of shares outstanding - basic	`WeightedAverageNumberOfShareOutstandingBasicAndDiluted`	48.66M	shares	2 Qtrs
Weighted average number of shares outstanding - basic	`WeightedAverageNumberOfShareOutstandingBasicAndDiluted`	49.17M	shares	2 Qtrs
Weighted average number of shares outstanding - basic	`WeightedAverageNumberOfShareOutstandingBasicAndDiluted`	48.73M	shares	1 Quarter
Weighted average number of shares outstanding - basic	`WeightedAverageNumberOfShareOutstandingBasicAndDiluted`	48.46M	shares	1 Quarter
Net income (loss) attributable to common stockholders - diluted	`NetIncomeLossAvailableToCommonStockholdersDiluted`	$-147.41M	USD	2 Qtrs
Net income (loss) attributable to common stockholders - diluted	`NetIncomeLossAvailableToCommonStockholdersDiluted`	$4.20M	USD	1 Quarter
Net income (loss) attributable to common stockholders - diluted	`NetIncomeLossAvailableToCommonStockholdersDiluted`	$18.79M	USD	1 Quarter
Net income (loss) attributable to common stockholders - diluted	`NetIncomeLossAvailableToCommonStockholdersDiluted`	$-7.11M	USD	2 Qtrs
Diluted net income (loss) per common share	`EarningsPerShareDiluted`	$-3.03	USD	2 Qtrs
Diluted net income (loss) per common share	`EarningsPerShareDiluted`	$0.09	USD	1 Quarter
Diluted net income (loss) per common share	`EarningsPerShareDiluted`	$-0.14	USD	2 Qtrs
Diluted net income (loss) per common share	`EarningsPerShareDiluted`	$0.23	USD	1 Quarter
Weighted average number of shares outstanding - diluted	`WeightedAverageNumberOfDilutedSharesOutstanding`	49.17M	shares	2 Qtrs
Weighted average number of shares outstanding - diluted	`WeightedAverageNumberOfDilutedSharesOutstanding`	83.09M	shares	1 Quarter
Weighted average number of shares outstanding - diluted	`WeightedAverageNumberOfDilutedSharesOutstanding`	49.03M	shares	1 Quarter
Weighted average number of shares outstanding - diluted	`WeightedAverageNumberOfDilutedSharesOutstanding`	48.66M	shares	2 Qtrs

Cash Flow Statement 94 line items

Line Item	Tag	Value	Unit	Period
Net loss including noncontrolling interests in subsidiaries	`IncomeLossFromContinuingOperationsIncludingPortionAttributableToNoncontrollingInterest`	$19.51M	USD	1 Quarter
Net loss including noncontrolling interests in subsidiaries	`IncomeLossFromContinuingOperationsIncludingPortionAttributableToNoncontrollingInterest`	$-144.21M	USD	2 Qtrs
Net loss including noncontrolling interests in subsidiaries	`IncomeLossFromContinuingOperationsIncludingPortionAttributableToNoncontrollingInterest`	$6.15M	USD	1 Quarter
Net loss including noncontrolling interests in subsidiaries	`IncomeLossFromContinuingOperationsIncludingPortionAttributableToNoncontrollingInterest`	$-5.14M	USD	2 Qtrs
Change in fair value of investment, net	`UnrealizedGainLossOnInvestments`	-	USD	2 Qtrs
Change in fair value of investment, net	`UnrealizedGainLossOnInvestments`	$6.79M	USD	2 Qtrs
Change in fair value of investment, net	`UnrealizedGainLossOnInvestments`	$2.68M	USD	1 Quarter
Change in fair value of investment, net	`UnrealizedGainLossOnInvestments`	-	USD	1 Quarter
(Gain) loss on sale of investment	`GainLossOnSaleOfInvestments`	$839.00K	USD	2 Qtrs
(Gain) loss on sale of investment	`GainLossOnSaleOfInvestments`	$-2.76M	USD	2 Qtrs
Depreciation and amortization	`DepreciationAndAmortization`	$4.55M	USD	2 Qtrs
Depreciation and amortization	`DepreciationAndAmortization`	$2.40M	USD	2 Qtrs
Amortization of debt discount and issuance costs	`AmortizationOfFinancingCostsAndDiscounts`	$270.00K	USD	2 Qtrs
Amortization of debt discount and issuance costs	`AmortizationOfFinancingCostsAndDiscounts`	$128.00K	USD	2 Qtrs
Change in fair value of Series A redeemable convertible preferred stock embedded derivative	`ChangeInFairValueOfSeriesRedeemableConvertiblePreferredStockEmbeddedDerivative`	$-14.46M	USD	2 Qtrs
Change in fair value of Series A redeemable convertible preferred stock embedded derivative	`ChangeInFairValueOfSeriesRedeemableConvertiblePreferredStockEmbeddedDerivative`	$-11.54M	USD	2 Qtrs
Change in fair value of Series A warrants	`UnrealizedGainLossOnDerivatives`	$-3.38M	USD	2 Qtrs
Change in fair value of Series A warrants	`UnrealizedGainLossOnDerivatives`	$-11.82M	USD	2 Qtrs
Change in fair value of Series B warrants	`UnrealizedGainLossOnDerivatives1`	$-178.20M	USD	2 Qtrs
Change in fair value of Series B warrants	`UnrealizedGainLossOnDerivatives1`	$-52.36M	USD	2 Qtrs
Non-cash stock compensation	`ShareBasedCompensation`	$755.00K	USD	2 Qtrs
Non-cash stock compensation	`ShareBasedCompensation`	$529.00K	USD	1 Quarter
Non-cash stock compensation	`ShareBasedCompensation`	$423.00K	USD	1 Quarter
Non-cash stock compensation	`ShareBasedCompensation`	$979.00K	USD	2 Qtrs
Loss on foreign currency exchange	`UnrealizedGainLossOnForeignCurrencyDerivativesNetBeforeTax`	$-176.00K	USD	2 Qtrs
Loss on foreign currency exchange	`UnrealizedGainLossOnForeignCurrencyDerivativesNetBeforeTax`	$-4.89M	USD	2 Qtrs
Change in fair value of equity securities	`TradingSecuritiesUnrealizedHoldingGainLoss`	$49.01M	USD	2 Qtrs
Change in fair value of equity securities	`TradingSecuritiesUnrealizedHoldingGainLoss`	$78.96M	USD	2 Qtrs
(Gain) loss on sale of equity securities	`GainLossOnSaleOfEquityInvestments`	$15.44M	USD	2 Qtrs
(Gain) loss on sale of equity securities	`GainLossOnSaleOfEquityInvestments`	$-7.01M	USD	2 Qtrs
Earnings on equity investment in joint venture, net of distributions received	`IncomeLossFromEquityMethodInvestments`	-	USD	2 Qtrs
Earnings on equity investment in joint venture, net of distributions received	`IncomeLossFromEquityMethodInvestments`	$907.00K	USD	2 Qtrs
Accounts receivable	`IncreaseDecreaseInAccountsReceivable`	$882.00K	USD	2 Qtrs
Accounts receivable	`IncreaseDecreaseInAccountsReceivable`	$12.24M	USD	2 Qtrs
Prepaid expenses and other assets	`IncreaseDecreaseInPrepaidDeferredExpenseAndOtherAssets`	$627.00K	USD	2 Qtrs
Prepaid expenses and other assets	`IncreaseDecreaseInPrepaidDeferredExpenseAndOtherAssets`	$-877.00K	USD	2 Qtrs
Accounts payable and accrued expenses	`IncreaseDecreaseInAccountsPayableAndAccruedLiabilities`	$-1.59M	USD	2 Qtrs
Accounts payable and accrued expenses	`IncreaseDecreaseInAccountsPayableAndAccruedLiabilities`	$2.83M	USD	2 Qtrs
Royalties and contingent legal fees payable	`IncreaseDecreaseInRoyaltiesAndContingentLegalFeesPayable`	$3.93M	USD	2 Qtrs
Royalties and contingent legal fees payable	`IncreaseDecreaseInRoyaltiesAndContingentLegalFeesPayable`	$-35.00K	USD	2 Qtrs
Net cash used in operating activities	`NetCashProvidedByUsedInOperatingActivities`	$-6.20M	USD	2 Qtrs
Net cash used in operating activities	`NetCashProvidedByUsedInOperatingActivities`	$-7.14M	USD	2 Qtrs
Patent acquisition	`PaymentsToAcquireIntangibleAssets`	$11.00M	USD	2 Qtrs
Patent acquisition	`PaymentsToAcquireIntangibleAssets`	$13.78M	USD	2 Qtrs
Sale of investment at fair value	`ProceedsFromSaleAndMaturityOfTradingSecuritiesHeldforinvestment`	$3.59M	USD	2 Qtrs
Sale of investment at fair value	`ProceedsFromSaleAndMaturityOfTradingSecuritiesHeldforinvestment`	$1.46M	USD	2 Qtrs
Purchases of equity securities	`PaymentsToAcquireShortTermInvestments`	$31.32M	USD	2 Qtrs
Purchases of equity securities	`PaymentsToAcquireShortTermInvestments`	$27.87M	USD	2 Qtrs
Maturities and sales of equity securities	`ProceedsFromSaleAndMaturityOfAvailableForSaleSecurities`	$33.47M	USD	2 Qtrs
Maturities and sales of equity securities	`ProceedsFromSaleAndMaturityOfAvailableForSaleSecurities`	$299.23M	USD	2 Qtrs
Purchases of prepaid investment	`PurchasesOfPrepaidInvestment`	-	USD	2 Qtrs
Purchases of prepaid investment	`PurchasesOfPrepaidInvestment`	$-282.33M	USD	2 Qtrs
Equity securities derivative and forward contract acquisition cost	`EquitySecuritiesDerivativeAndForwardContractAcquisitionCost`	$-3.99M	USD	2 Qtrs
Equity securities derivative and forward contract acquisition cost	`EquitySecuritiesDerivativeAndForwardContractAcquisitionCost`	-	USD	2 Qtrs
Purchases of property and equipment	`PaymentsToAcquirePropertyPlantAndEquipment`	$148.00K	USD	2 Qtrs
Purchases of property and equipment	`PaymentsToAcquirePropertyPlantAndEquipment`	$45.00K	USD	2 Qtrs
Net cash used in investing activities	`NetCashProvidedByUsedInInvestingActivities`	$-1.86M	USD	2 Qtrs
Net cash used in investing activities	`NetCashProvidedByUsedInInvestingActivities`	$-30.87M	USD	2 Qtrs
Repurchase of common stock	`PaymentsForRepurchaseOfCommonStock`	$4.00M	USD	2 Qtrs
Repurchase of common stock	`PaymentsForRepurchaseOfCommonStock`	-	USD	2 Qtrs
Issuance of Senior Secured Notes, net of lender fee	`ProceedsFromIssuanceOfDebt`	$30.00M	USD	2 Qtrs
Issuance of Senior Secured Notes, net of lender fee	`ProceedsFromIssuanceOfDebt`	$110.44M	USD	2 Qtrs
Senior Secured Notes issuance costs paid to other parties	`SeniorSecuredNotesIssuanceCostsPaidToOtherParties`	$496.00K	USD	2 Qtrs
Senior Secured Notes issuance costs paid to other parties	`SeniorSecuredNotesIssuanceCostsPaidToOtherParties`	-	USD	2 Qtrs
Dividend on Series A Redeemable Convertible Preferred Stock	`PaymentsOfDividends`	$523.00K	USD	2 Qtrs
Dividend on Series A Redeemable Convertible Preferred Stock	`PaymentsOfDividends`	$653.00K	USD	2 Qtrs
Issuance of Series B warrants	`ProceedsFromIssuanceOfWarrants`	-	USD	2 Qtrs
Issuance of Series B warrants	`ProceedsFromIssuanceOfWarrants`	$4.60M	USD	2 Qtrs
Proceeds from exercise of stock options	`ProceedsFromStockOptionsExercised`	$48.00K	USD	2 Qtrs
Proceeds from exercise of stock options	`ProceedsFromStockOptionsExercised`	$94.00K	USD	2 Qtrs
Paydown of Senior Secured Notes - short term	`RepaymentsOfSecuredDebt`	-	USD	2 Qtrs
Paydown of Senior Secured Notes - short term	`RepaymentsOfSecuredDebt`	$50.00M	USD	2 Qtrs
Reissuance of Senior Secured Notes - short term	`ProceedsFromIssuanceOfSecuredDebt`	$50.00M	USD	2 Qtrs
Reissuance of Senior Secured Notes - short term	`ProceedsFromIssuanceOfSecuredDebt`	-	USD	2 Qtrs
Net cash provided by financing activities	`NetCashProvidedByUsedInFinancingActivities`	$29.57M	USD	2 Qtrs
Net cash provided by financing activities	`NetCashProvidedByUsedInFinancingActivities`	$109.94M	USD	2 Qtrs
Increase in cash and cash equivalents and restricted cash	`CashCashEquivalentsRestrictedCashAndRestrictedCashEquivalentsPeriodIncreaseDecreaseExcludingExchangeRateEffect`	$21.52M	USD	2 Qtrs
Increase in cash and cash equivalents and restricted cash	`CashCashEquivalentsRestrictedCashAndRestrictedCashEquivalentsPeriodIncreaseDecreaseExcludingExchangeRateEffect`	$71.92M	USD	2 Qtrs
Cash and cash equivalents and restricted cash, beginning	`CashCashEquivalentsRestrictedCashAndRestrictedCashEquivalents`	$200.55M	USD	Point-in-time
Cash and cash equivalents and restricted cash, beginning	`CashCashEquivalentsRestrictedCashAndRestrictedCashEquivalents`	$92.36M	USD	Point-in-time
Cash and cash equivalents and restricted cash, ending	`RestrictedCashAndCashEquivalentsAtCarryingValue`	$222.06M	USD	Point-in-time
Cash and cash equivalents and restricted cash, ending	`RestrictedCashAndCashEquivalentsAtCarryingValue`	$164.28M	USD	Point-in-time
Interest paid	`IncreaseDecreaseInPrepaidInterest`	-	USD	2 Qtrs
Interest paid	`IncreaseDecreaseInPrepaidInterest`	$2.34M	USD	2 Qtrs
Income taxes paid	`IncomeTaxesPaid`	$164.00K	USD	2 Qtrs
Income taxes paid	`IncomeTaxesPaid`	$9.00K	USD	2 Qtrs
Patent acquisition in exchange of notes receivable	`PatentAcquisitionInExchangeOfNotesReceivable`	-	USD	2 Qtrs
Patent acquisition in exchange of notes receivable	`PatentAcquisitionInExchangeOfNotesReceivable`	$4.00M	USD	2 Qtrs
Patent acquisition accrued liability - short term	`PatentAcquisitionAccruedLiabilityShortTerm`	-	USD	2 Qtrs
Patent acquisition accrued liability - short term	`PatentAcquisitionAccruedLiabilityShortTerm`	$10.00M	USD	2 Qtrs
Patent acquisition accrued liability - long term	`PatentAcquisitionAccruedLiabilityLongTerm`	$5.00M	USD	2 Qtrs
Patent acquisition accrued liability - long term	`PatentAcquisitionAccruedLiabilityLongTerm`	-	USD	2 Qtrs
Acquisition of prepaid investment securities	`AcquisitionOfPrepaidInvestmentSecurities`	-	USD	2 Qtrs
Acquisition of prepaid investment securities	`AcquisitionOfPrepaidInvestmentSecurities`	$183.59M	USD	2 Qtrs

Stockholders Equity 34 line items

Line Item	Tag	Value	Unit	Period
Beginning balance, value	`StockholdersEquityIncludingPortionAttributableToNoncontrollingInterest`	$128.15M	USD	Point-in-time
Beginning balance, value	`StockholdersEquityIncludingPortionAttributableToNoncontrollingInterest`	$164.66M	USD	Point-in-time
Beginning balance, value	`StockholdersEquityIncludingPortionAttributableToNoncontrollingInterest`	$174.96M	USD	Point-in-time
Beginning balance, value	`StockholdersEquityIncludingPortionAttributableToNoncontrollingInterest`	$147.10M	USD	Point-in-time
Beginning balance, value	`StockholdersEquityIncludingPortionAttributableToNoncontrollingInterest`	$161.79M	USD	Point-in-time
Beginning balance, value	`StockholdersEquityIncludingPortionAttributableToNoncontrollingInterest`	$292.53M	USD	Point-in-time
Net loss attributable to Acacia Research Corporation	`IncomeLossFromContinuingOperationsIncludingPortionAttributableToNoncontrollingInterest`	$19.51M	USD	1 Quarter
Net loss attributable to Acacia Research Corporation	`IncomeLossFromContinuingOperationsIncludingPortionAttributableToNoncontrollingInterest`	$-144.21M	USD	2 Qtrs
Net loss attributable to Acacia Research Corporation	`IncomeLossFromContinuingOperationsIncludingPortionAttributableToNoncontrollingInterest`	$6.15M	USD	1 Quarter
Net loss attributable to Acacia Research Corporation	`IncomeLossFromContinuingOperationsIncludingPortionAttributableToNoncontrollingInterest`	$-5.14M	USD	2 Qtrs
Accretion of Series A Redeemable Convertible Preferred Stock to redemption value	`AccretionOfSeriesConvertiblePreferredStockToRedemptionValue`	$-918.00K	USD	1 Quarter
Accretion of Series A Redeemable Convertible Preferred Stock to redemption value	`AccretionOfSeriesConvertiblePreferredStockToRedemptionValue`	$1.31M	USD	2 Qtrs
Accretion of Series A Redeemable Convertible Preferred Stock to redemption value	`AccretionOfSeriesConvertiblePreferredStockToRedemptionValue`	$1.77M	USD	2 Qtrs
Accretion of Series A Redeemable Convertible Preferred Stock to redemption value	`AccretionOfSeriesConvertiblePreferredStockToRedemptionValue`	$680.00K	USD	1 Quarter
Dividend on Series A Redeemable Convertible Preferred Stock	`DividendsPreferredStockStock`	$652.00K	USD	2 Qtrs
Dividend on Series A Redeemable Convertible Preferred Stock	`DividendsPreferredStockStock`	$523.00K	USD	2 Qtrs
Dividend on Series A Redeemable Convertible Preferred Stock	`DividendsPreferredStockStock`	$263.00K	USD	1 Quarter
Dividend on Series A Redeemable Convertible Preferred Stock	`DividendsPreferredStockStock`	$389.00K	USD	1 Quarter
Stock options exercised	`StockIssuedDuringPeriodValueStockOptionsExercised`	$94.00K	USD	2 Qtrs
Stock options exercised	`StockIssuedDuringPeriodValueStockOptionsExercised`	$94.00K	USD	1 Quarter
Stock options exercised	`StockIssuedDuringPeriodValueStockOptionsExercised`	$48.00K	USD	1 Quarter
Stock options exercised	`StockIssuedDuringPeriodValueStockOptionsExercised`	$48.00K	USD	2 Qtrs
Compensation expense for share-based awards, net of forfeitures	`StockIssuedDuringPeriodValueShareBasedCompensation`	$979.00K	USD	2 Qtrs
Compensation expense for share-based awards, net of forfeitures	`StockIssuedDuringPeriodValueShareBasedCompensation`	$529.00K	USD	1 Quarter
Compensation expense for share-based awards, net of forfeitures	`StockIssuedDuringPeriodValueShareBasedCompensation`	$755.00K	USD	2 Qtrs
Compensation expense for share-based awards, net of forfeitures	`StockIssuedDuringPeriodValueShareBasedCompensation`	$423.00K	USD	1 Quarter
Repurchase of common stock	`StockRepurchasedAndRetiredDuringPeriodValue`	$2.69M	USD	1 Quarter
Repurchase of common stock	`StockRepurchasedAndRetiredDuringPeriodValue`	$-4.00M	USD	2 Qtrs
Ending balance, value	`StockholdersEquityIncludingPortionAttributableToNoncontrollingInterest`	$128.15M	USD	Point-in-time
Ending balance, value	`StockholdersEquityIncludingPortionAttributableToNoncontrollingInterest`	$164.66M	USD	Point-in-time
Ending balance, value	`StockholdersEquityIncludingPortionAttributableToNoncontrollingInterest`	$174.96M	USD	Point-in-time
Ending balance, value	`StockholdersEquityIncludingPortionAttributableToNoncontrollingInterest`	$147.10M	USD	Point-in-time
Ending balance, value	`StockholdersEquityIncludingPortionAttributableToNoncontrollingInterest`	$161.79M	USD	Point-in-time
Ending balance, value	`StockholdersEquityIncludingPortionAttributableToNoncontrollingInterest`	$292.53M	USD	Point-in-time

Data is extracted from SEC EDGAR XBRL filings. Values shown are as reported in the filing.