DHI GROUP, INC., 10-K filed on 2/8/2024
Annual Report
v3.24.0.1
COVER PAGE - USD ($)
$ in Millions
 12 Months Ended
Dec. 31, 2023
Feb. 05, 2024
Jun. 30, 2023
Cover [Abstract]      
Document Type 10-K    
Document Annual Report true    
Document Period End Date Dec. 31, 2023    
Document Transition Report false    
Entity File Number 001-33584    
Entity Registrant Name DHI Group, Inc.    
Entity Incorporation, State or Country Code DE    
Entity Tax Identification Number 20-3179218    
Entity Address, Address Line Two Suite 400    
Entity Address, Address Line One 6465 South Greenwood Plaza    
Entity Address, City or Town Centennial    
Entity Address, State or Province CO    
Entity Address, Postal Zip Code 80111    
City Area Code 212    
Local Phone Number 448-6605    
Title of 12(b) Security Common Stock, par value $0.01 per share    
Trading Symbol DHX    
Security Exchange Name NYSE    
Entity Well-known Seasoned Issuer No    
Entity Voluntary Filers No    
Entity Current Reporting Status Yes    
Entity Interactive Data Current Yes    
Entity Filer Category Accelerated Filer    
Entity Small Business true    
Entity Emerging Growth Company false    
ICFR Auditor Attestation Flag true    
Document Financial Statement Error Correction [Flag] false    
Entity Shell Company false    
Entity Public Float     $ 159
Entity Common Stock, Shares Outstanding   48,032,487  
Entity Central Index Key 0001393883    
Current Fiscal Year End Date --12-31    
Document Fiscal Year Focus 2023    
Document Fiscal Period Focus FY    
Amendment Flag false    
v3.24.0.1
Audit Information
 12 Months Ended
Dec. 31, 2023
Audit Information [Abstract]  
Auditor Name Deloitte & Touche LLP
Auditor Location Denver, Colorado
Auditor Firm ID 34
v3.24.0.1
CONSOLIDATED BALANCE SHEETS - USD ($)
shares in Thousands, $ in Thousands
Dec. 31, 2023
Dec. 31, 2022
Current assets    
Cash $ 4,206 $ 3,006
Accounts receivable, net of allowance for doubtful accounts of $1,313 and $1,374 22,225 20,494
Income taxes receivable 221 0
Prepaid and other current assets 4,237 4,294
Total current assets 30,889 27,794
Fixed assets, net 25,272 21,252
Capitalized Contract Cost, Net 6,364 9,677
Operating lease right-of-use assets (as reported)1 4,759 6,581
Equity Method Investments 1,918 5,646
Acquired intangible assets, net 23,800 23,800
Goodwill Continuing Operations 128,100 128,100
Other assets 4,100 3,854
Assets 225,202 226,704
Current liabilities    
Accounts payable and accrued expenses 17,408 23,818
Operating lease liabilities - current 2,006 105
Deferred Revenue 49,463 50,121
Total current liabilities 68,877 74,078
Long-term debt, net 38,000 30,000
Deferred Tax and Other Liabilities, Noncurrent 2,214 5,515
Liability for Uncertainty in Income Taxes, Noncurrent 1,032 769
Deferred Revenue, Noncurrent 508 743
Income taxes payable 0 34
Operating Lease, Liability, Noncurrent 6,543 8,428
Other long-term liabilities 486 932
Total liabilities 117,660 120,465
Stockholders' equity    
Convertible preferred stock, $.01 par value, authorized 20,000 shares; no shares issued and outstanding 0 0
Common stock, $.01 par value, authorized 240,000; issued 73,584 and 71,233 shares, respectively; outstanding: 48,756 and 51,220 shares, respectively 789 766
Additional paid-in capital 261,824 251,632
Accumulated other comprehensive loss (83) (481)
Accumulated earnings $ 32,228 $ 28,405
Treasury Stock, Common, Shares 31,889 29,075
Treasury stock, 24,828 and 20,013 shares, respectively $ (187,216) $ (174,083)
Total stockholders’ equity 107,542 106,239
Total liabilities and stockholders’ equity $ 225,202 $ 226,704
v3.24.0.1
CONSOLIDATED BALANCE SHEETS (PARENTHETICAL) - USD ($)
$ in Thousands
Dec. 31, 2023
Dec. 31, 2022
Current assets    
Accounts Receivable, Allowance for Credit Loss $ 1,313 $ 1,374
Stockholders' equity    
Preferred Stock, Par or Stated Value Per Share $ 0.01 $ 0.01
Preferred Stock, Shares Authorized 20,000,000 20,000,000
Preferred stock, shares issued (in shares) 0 0
Preferred stock, shares outstanding (in shares) 0 0
Common stock, shares issued 78,764,000 76,442,000
Common stock, shares outstanding 46,875,000 47,367,000
Common stock, par value $ 0.01 $ 0.01
Common stock, shares authorized 240,000,000 240,000,000
v3.24.0.1
CONSOLIDATED STATEMENTS OF OPERATIONS - USD ($)
shares in Thousands
 12 Months Ended
Dec. 31, 2023
Dec. 31, 2022
Dec. 31, 2021
Revenues $ 151,878,000 $ 149,680,000 $ 119,903,000
Operating expenses:      
Cost of revenues 19,787,000 17,607,000 15,088,000
Product development 17,777,000 17,674,000 16,020,000
Sales and marketing 57,421,000 59,364,000 43,701,000
General and administrative 31,273,000 34,049,000 28,583,000
Depreciation on Continuing Operations 16,915,000 17,487,000 16,344,000
Impairment of right-of-use asset 0 0 1,919,000
Restructuring Costs 2,417,000 0 0
Total operating expenses 145,590,000 146,181,000 121,655,000
Litigation Settlement, Amount Awarded from Other Party 0 2,061,000 0
Operating income (loss) 6,288,000 5,560,000 (1,752,000)
Interest expense (3,482,000) (1,580,000) (667,000)
Equity Securities without Readily Determinable Fair Value, Impairment Loss, Annual Amount 502,000 1,597,000 190,000
Impairment of investment (300,000) (2,300,000) 0
Gain (Loss) on Investments 614,000 320,000 1,198,000
Income (loss) before income taxes 3,622,000 3,597,000 (1,031,000)
Income tax expense 131,000 (579,000) (629,000)
Income (Loss) from Continuing Operations, Net of Tax, Attributable to Parent 3,491,000 4,176,000 (402,000)
Income (Loss) from Discontinued Operations, Net of Tax, Attributable to Parent 0 0 (29,340,000)
Net income (loss) $ 3,491,000 $ 4,176,000 $ (29,742,000)
Income (Loss) from Continuing Operations, Per Basic Share $ 0.08 $ 0.09 $ (0.01)
Income (Loss) from Continuing Operations, Per Diluted Share 0.08 0.09 (0.01)
Income (Loss) from Discontinued Operations and Disposal of Discontinued Operations, Net of Tax, Per Basic Share 0 0 (0.63)
Discontinued Operation, Income (Loss) from Discontinued Operation, Net of Tax, Per Diluted Share 0 0 (0.63)
Basic earnings (loss) per share (in dollars per share) 0.08 0.09 (0.64)
Diluted earnings (loss) per share (in dollars per share) $ 0.08 $ 0.09 $ (0.64)
Weighted average basic shares outstanding 43,571 44,274 46,333
Weighted average diluted shares outstanding 44,496 46,533 46,333
v3.24.0.1
CONSOLIDATED STATEMENTS OF COMPREHENSIVE LOSS - USD ($)
$ in Thousands
 12 Months Ended
Dec. 31, 2023
Dec. 31, 2022
Dec. 31, 2021
Net income (loss) $ 3,491 $ 4,176 $ (29,742)
Other Comprehensive Income (Loss), Foreign Currency Transaction and Translation Gain (Loss) Arising During Period, Net of Tax 198 (420) 395
Other Comprehensive Income (Loss), Foreign Currency Transaction and Translation Reclassification Adjustment from AOCI, Realized upon Sale or Liquidation, Net of Tax 200 0 28,063
Total other comprehensive loss 398 (420) 28,458
Comprehensive income (loss) $ 3,889 $ 3,756 $ (1,284)
v3.24.0.1
CONSOLIDATED STATEMENTS OF STOCKHOLDERS EQUITY Statement - USD ($)
$ in Thousands
Total
Performance Stock Units [Member]
Restricted Stock [Member]
Common Stock [Member]
Common Stock [Member]
Performance Stock Units [Member]
Common Stock [Member]
Restricted Stock [Member]
Additional Paid-in Capital [Member]
Additional Paid-in Capital [Member]
Performance Stock Units [Member]
Additional Paid-in Capital [Member]
Restricted Stock [Member]
Retained Earnings [Member]
AOCI Attributable to Parent [Member]
Treasury Stock, Common
Common stock, shares outstanding       71,233,000                
Treasury Stock, Common, Shares 20,013,000                      
Stockholders' Equity, Including Portion Attributable to Noncontrolling Interest at Dec. 31, 2020 $ 127,570     $ 714     $ 233,554     $ 53,971 $ (28,519) $ (132,150)
Net income (loss) (29,742)                 (29,742)    
Other Comprehensive Income (Loss), Foreign Currency Transaction and Translation Adjustment, Net of Tax 395                   395  
Discontinued Operation Gain Loss on Disposal of Discontinued Operation, Net of Tax, Total 28,063                   28,063  
Other comprehensive loss 28,458                      
Stock based compensation 8,303           8,303          
Restricted stock issued           (2,267,000)     (5,000)      
Restricted stock issued 18         $ 23            
Shares repurchased upon restricted stock/PSU vesting         813,000              
Restricted stock forfeited or withheld to satisfy tax obligations         (685,000)              
Restricted stock forfeited or withheld to satisfy tax obligations (2,078)       $ (7)             $ (2,073)
Share-based Compensation Arrangement by Share-based Payment Award, Equity Instruments Other than Options, Vested in Period   586,717 2,088,728                 244,000
Share-based Compensation Arrangement by Share-based Payment Award, Options, Vested and Expected to Vest, Outstanding, Number $ 8                      
Options, forfeitures in period (in shares) 110,000       (44,000)              
Stock Repurchased During Period, Shares 3,905,050                     3,905,000
Accelerated Share Repurchase Program, Adjustment $ (15,268)                     $ (15,268)
Share-based Compensation Arrangement by Share-based Payment Award, Equity Instruments Other than Options, Forfeited in Period   (161,946) (684,976)           (2,000)     (666,000)
Stock Issued During Period, Value, Restricted Stock Award, Net of Forfeitures         $ 8             $ 907
Performance-Based Restricted Stock Units forfeited or withheld to satisfy tax obligations         $ 0              
Share-based Compensation Arrangement by Share-based Payment Award, Equity Instruments Other than Options, Eligible to Vest (907)                      
Stockholders' Equity, Including Portion Attributable to Noncontrolling Interest at Dec. 31, 2021 116,362     $ 738     241,854     24,229 (61) $ (150,398)
Common stock, shares outstanding       73,584,000                
Treasury Stock, Common, Shares                       24,828,000
Net income (loss) 4,176                 4,176    
Other Comprehensive Income (Loss), Foreign Currency Transaction and Translation Adjustment, Net of Tax (420)                   (420)  
Other comprehensive loss (420)                      
Stock based compensation 9,519           9,519          
Restricted stock issued           (1,242,000)     (11,000)      
Restricted stock issued 0         $ 11            
Shares repurchased upon restricted stock/PSU vesting         1,773,000              
Dollar value of shares repurchased upon restricted stock/PSU vesting (in thousands)               $ (18)        
Restricted stock forfeited or withheld to satisfy tax obligations           (132,000)            
Restricted stock forfeited or withheld to satisfy tax obligations           $ (1)           $ (3,197)
Share-based Compensation Arrangement by Share-based Payment Award, Equity Instruments Other than Options, Vested in Period   966,833 1,838,659                 368,000
Share-based Compensation Arrangement by Share-based Payment Award, Options, Vested and Expected to Vest, Outstanding, Number $ 0                      
Options, forfeitures in period (in shares)         (93,000)              
Stock Repurchased During Period, Shares 3,287,096                     3,287,000
Accelerated Share Repurchase Program, Adjustment $ (18,530)                     $ (18,530)
Share-based Compensation Arrangement by Share-based Payment Award, Equity Instruments Other than Options, Forfeited in Period   (93,341) (132,218)           (1,000)     (592,000)
Stock Issued During Period, Value, Restricted Stock Award, Net of Forfeitures         $ (18)             $ 1,958
Performance-Based Restricted Stock Units forfeited or withheld to satisfy tax obligations (3,197)       $ 1              
Share-based Compensation Arrangement by Share-based Payment Award, Equity Instruments Other than Options, Eligible to Vest (1,958)                      
Stockholders' Equity, Including Portion Attributable to Noncontrolling Interest at Dec. 31, 2022 106,239     $ 766     251,632     28,405 (481) $ (174,083)
Shares Granted, Value, Share-Based Payment Arrangement, Forfeited               1        
APIC, Share-Based Payment Arrangement, ESPP, Increase for Cost Recognition $ 287           286          
Stock Issued During Period, Value, Employee Stock Purchase Plan       $ 1                
Stock Issued During Period, Shares, Employee Stock Purchase Plans       68,000                
Common stock, shares outstanding 47,367,000     76,442,000                
Treasury Stock, Common, Shares 29,075,000                     29,075,000
Net income (loss) $ 3,491                 3,491    
Other Comprehensive Income (Loss), Foreign Currency Transaction and Translation Adjustment, Net of Tax 198                   198  
Other Comprehensive Income (Loss), Foreign Currency Transaction and Translation Gain (Loss), before Reclassification and Tax 200                   200  
Other comprehensive loss 398                      
Stock based compensation 9,916           9,916          
Restricted stock issued           (1,748,000)     (17,000)      
Restricted stock issued $ 0         $ 17            
Dollar value of shares repurchased upon restricted stock/PSU vesting (in thousands)               (13)        
Restricted stock forfeited or withheld to satisfy tax obligations           (502,000)            
Restricted stock forfeited or withheld to satisfy tax obligations           $ (5)            
Share-based Compensation Arrangement by Share-based Payment Award, Equity Instruments Other than Options, Vested in Period   1,418,850 1,552,004   (326,000)             597,000
Options, forfeitures in period (in shares)         1,288,000              
Stock Repurchased During Period, Shares 1,661,278                     1,661,000
Accelerated Share Repurchase Program, Adjustment $ (6,896)                     $ (6,896)
Share-based Compensation Arrangement by Share-based Payment Award, Equity Instruments Other than Options, Forfeited in Period   (603,836) (502,018)           (5,000)     (556,000)
Stock Issued During Period, Value, Restricted Stock Award, Net of Forfeitures 0       $ 13             $ 3,337
Performance-Based Restricted Stock Units forfeited or withheld to satisfy tax obligations (2,900)       $ 3             2,900
Share-based Compensation Arrangement by Share-based Payment Award, Equity Instruments Other than Options, Eligible to Vest (3,337)                      
Stockholders' Equity, Including Portion Attributable to Noncontrolling Interest at Dec. 31, 2023 107,542     $ 789     261,824     32,228 $ (83) $ (187,216)
Cumulative Effect of New Accounting Principle 332                 $ 332    
Shares Granted, Value, Share-Based Payment Arrangement, Forfeited               $ 3        
APIC, Share-Based Payment Arrangement, ESPP, Increase for Cost Recognition $ 299           $ 298          
Stock Issued During Period, Value, Employee Stock Purchase Plan       $ 1                
Stock Issued During Period, Shares, Employee Stock Purchase Plans       114,000                
Common stock, shares outstanding 46,875,000     78,764,000                
Treasury Stock, Common, Shares 31,889,000                     31,889,000
v3.24.0.1
CONSOLIDATED STATEMENTS OF CASH FLOWS - USD ($)
 12 Months Ended
Dec. 31, 2023
Dec. 31, 2022
Dec. 31, 2021
Cash flows from operating activities:      
Net income (loss) $ 3,491,000 $ 4,176,000 $ (29,742,000)
Adjustments to reconcile net income (loss) to net cash flows from operating activities:      
Depreciation 16,915,000 17,487,000 17,118,000
Deferred Income Taxes and Tax Credits (3,301,000) (3,800,000) (569,000)
Amortization of deferred financing costs 145,000 146,000 147,000
Employee Benefits and Share-based Compensation 9,916,000 9,519,000 8,303,000
Impairment of right-of-use asset 0 0 1,919,000
Deferred Income Tax Expense (Benefit) 263,000 (16,000) (156,000)
Income (Loss) from Equity Method Investments (502,000) (1,597,000) (190,000)
Equity Securities, FV-NI, Gain (Loss) 614,000 320,000 1,198,000
Gain (Loss) on Disposition Cost From Sale (300,000) (2,300,000) 0
Discontinued Operation, Gain (Loss) on Disposal of Discontinued Operation, Net of Tax 0 0 30,203,000
Changes in operating assets and liabilities, net of the effects of acquisitions:      
Accounts receivable (1,398,000) (2,109,000) (1,102,000)
Prepaid expense and other assets (335,000) (1,479,000) (1,032,000)
Increase (Decrease) in Capitalized Contract Costs 3,313,000 (545,000) (2,990,000)
Accounts payable and accrued expenses (7,093,000) 7,778,000 (1,520,000)
Income taxes receivable/payable (255,000) 388,000 261,000
Deferred revenue (893,000) 4,718,000 10,075,000
Other, net 1,393,000 (611,000) (946,000)
Net cash flows from operating activities 21,345,000 36,035,000 28,581,000
Cash Provided by (Used in) Investing Activities, Discontinued Operations 0 0 (3,195,000)
Payments to Acquire Equity Method Investments 0 0 (3,000,000)
Cash flows from investing activities:      
Purchases of fixed assets (20,252,000) (17,976,000) (14,307,000)
Purchases of cost method investments 4,941,000 320,000 1,198,000
Net cash flows from investing activities (15,311,000) (17,656,000) (19,304,000)
Cash flows from financing activities:      
Payments on long-term debt (25,000,000) (11,000,000) (11,000,000)
Proceeds from long-term debt 33,000,000 18,000,000 14,000,000
Payments under stock repurchase plan (6,896,000) (18,530,000) (15,409,000)
Purchase of treasury stock related to vested restricted stock (6,237,000) (5,155,000) (2,978,000)
Proceeds from Issuance of Common Stock (299,000) (287,000) 0
Net cash flows from financing activities (4,834,000) (16,913,000) (15,387,000)
Effect of exchange rate changes 0 0 10,000
Net change in cash for the period 1,200,000 1,466,000 (6,100,000)
Cash, beginning of period 3,006,000 1,540,000 7,640,000
Cash, end of period 4,206,000 3,006,000 1,540,000
Payments of Financing Costs $ 0 $ 515,000 $ 0
v3.24.0.1
ORGANIZATION AND PRINCIPAL ACTIVITIES (Notes)
 12 Months Ended
Dec. 31, 2023
Organization, Consolidation and Presentation of Financial Statements [Abstract]  
Organization, Consolidation and Presentation of Financial Statements Disclosure [Text Block] ORGANIZATION AND PRINCIPAL ACTIVITIES
DHI Group, Inc. (“DHI,” the “Company,” “we,” “us” or “our”), a Delaware corporation, was incorporated on June 28, 2005. DHI is a leading provider of data, insights and employment connections through its specialized services for technology professionals and other select online communities. Its mission is to empower tech professionals and organizations to compete and win through expert insights and relevant employment connections. Employers and recruiters use its websites and services to source, hire and connect with the most qualified and highly-skilled tech professionals, while professionals use our websites and services to find ideal employment opportunities, relevant job advice and tailored career-related data. For over 30 years, through its predecessor companies, the Company was built on providing employers and professionals with career connections, news, tools and information.

On June 30, 2021, the Company transferred majority ownership and control of its eFinancialCareers ("eFC") business to eFC's management, while retaining a 40% common share interest, which was reduced to 10% in the third quarter of 2023. The eFC business was significant to the Company and the transfer was considered to be a strategic shift from the financial services industry and from the geographies eFC serves that had a major effect on the Company's operations. As a result, the eFC business was deconsolidated from the Company's consolidated financial statements as of June 30, 2021 and is reflected as a discontinued operation in the Consolidated Statements of Operations for the year ended December 31, 2021. For further information on discontinued operations, see Note 4, “Discontinued Operations.” Unless noted otherwise, discussion in the notes to the consolidated financial statements pertain to continuing operations.

The Company allocates resources and assesses financial performance on a consolidated basis, as all services pertain to the Company's Tech-focused strategy. As a result, the Company has a single reportable segment, Tech-focused, which now includes only the Dice and ClearanceJobs brands, as well as corporate related costs. All operations are in the United States and the Company no longer has revenues and long-lived assets, which includes fixed assets and lease right of use assets, outside of the United States.
v3.24.0.1
SIGNIFCANT ACCOUNTING POLICIES (Notes)
 12 Months Ended
Dec. 31, 2023
Accounting Policies [Abstract]  
Significant Accounting Policies [Text Block] SIGNIFICANT ACCOUNTING POLICIES
Principles of Consolidation — The consolidated financial statements include the accounts of DHI and its wholly-owned subsidiaries. All intercompany balances and transactions have been eliminated in consolidation. Investments in companies that are not consolidated are included in the Company's consolidated financial statements as described in Notes 4 and 7 of the notes to consolidated financial statements.

Revenue Recognition — We recognize revenue when control of the promised goods or services is transferred to our customers at an amount that reflects the consideration to which we expect to receive in exchange for those goods or services. Revenue is recognized net of customer discounts ratably over the service period. Billings with customers are based on contractual schedules. Customer billings delivered in advance and payments received in advance of services being rendered are recorded as deferred revenue and recognized over the service period. We generate revenues from the following sources:

Recruitment packages. Recruitment package revenues are derived from the sale of a subscription to recruiters and employers that includes a combination of job postings and/or access to candidate profiles on Dice and ClearanceJobs. Certain of the Company’s arrangements include multiple performance obligations, which primarily consists of the ability to post jobs and access to candidate profiles. The Company determines the units of accounting for multiple performance obligations in accordance with Topic 606. Specifically, the Company considers a performance obligation as a separate unit of accounting if it has value to the customer on a standalone basis. The Company’s arrangements do not include a general right of return. Services to customers buying a package of available job postings and access to candidate profiles are delivered over the same period and revenue is recognized ratably over the length of the underlying contract, typically from one to twelve months. The separation of the package into two deliverables results in no change in revenue recognition because delivery of the two services occurs over the same time period.

Advertising revenue. Advertising revenue is recognized over the period in which the advertisements are displayed on the websites or at the time a promotional e-mail is sent out to the audience.
Classified revenue. Classified job posting revenues are derived from the sale of job postings to recruiters and employers. A job posting is the ability to list a job on the website for a specified time period. Revenue from the sale of classified job postings is recognized ratably over the length of the contract or the period of actual usage.
Career fair and recruitment event booth rentals. Career fair and recruitment event revenues, both live and virtual, are derived from renting booth space to recruiters and employers. Revenue from these sales are recognized when the career fair or recruitment event is held.

Cash—Cash consists of demand deposits with financial institutions.

Concentration of Credit Risk—Cash is maintained with several financial institutions. Cash potentially subjects the Company to a concentration of credit risk as substantially all of its deposits held in financial institutions were in excess of the Federal Deposit Insurance Corporation (“FDIC”) insurance limits as of December 31, 2023 and 2022.

The Company performs credit evaluations of its customers’ financial condition as needed and does not require collateral on accounts receivable. No single customer represents 10% or more of accounts receivable as of December 31, 2023 and 2022 and no single customer represents 10% or more of revenues for the years ended December 31, 2023, 2022 and 2021.

Allowance for Doubtful Accounts—The Company maintains allowances for doubtful accounts for estimated losses resulting from the inability of its customers to make required payments. If the financial condition of DHI’s customers were to deteriorate, resulting in an impairment of their ability to make payments, additional allowances may be required.

Statements of Cash Flows—All bank deposits are considered cash.

The supplemental disclosures to the accompanying consolidated statements of cash flows are as follows (in thousands):
 202320222021
Supplemental cash flow information:
Interest paid$3,471 $1,480 $825 
Taxes paid3,450 2,849 393 
Non-cash investing and financing activities:
Capital expenditures on fixed assets included in accounts payable and accrued expenses1,009 327 144 

Fixed Assets—Depreciation of equipment, furniture and fixtures, computer software and capitalized website development costs are provided under the straight-line method over estimated useful lives ranging from two to five years. Depreciation of leasehold improvements is provided over the shorter of the term of the related lease or the estimated useful life of the improvement. The cost of additions and improvements is capitalized, and repairs and maintenance costs are charged to operations in the periods incurred.

Capitalized Software Costs—Capitalized software costs consist of costs to purchase and develop software for internal use. The Company capitalizes incurred software development costs in accordance with the Internal Use Software subtopic of the FASB ASC. Costs incurred during the application-development stage for software bought and further customized by outside vendors for the Company’s use and software developed by a vendor for the Company’s proprietary use have been capitalized. These costs are amortized over the software’s estimated useful life, which generally approximates two years.

Cloud Computing Arrangements—The Company incurs costs to implement cloud computing arrangements that are hosted by third party vendors. Implementation costs associated with cloud computing arrangements are capitalized when incurred during the application-development stage. The capitalized costs are amortized on a straight-line basis over approximately three years, which reflects the estimated useful life or contractual term of the underlying contract. Capitalized amounts related to such arrangements are recorded within other non-current assets in the Consolidated Balance Sheets.

Website Development Costs—The Company capitalizes certain costs incurred in designing, developing, testing and implementing enhancements to its websites. These costs are amortized over the enhancement’s estimated useful life, which generally approximates two years. Costs related to the planning and post implementation phases of website development efforts are expensed as incurred.
Capitalized Contract Costs—The Company capitalizes certain contract acquisition costs consisting primarily of commissions paid when contracts are signed. For costs incurred to obtain new business sales contracts, the Company capitalizes and expenses these costs over an average customer life, which was approximately three years as of December 31, 2023. For the remaining sales contracts, the Company capitalizes and expenses these costs over a weighted average contract term, which was approximately one year as of December 31, 2023. See Note 5 for additional disclosures.

Leases—We determine if an arrangement is a lease at inception. The Company primarily has operating leases for corporate office space and certain equipment. Operating lease assets represent our right to use an underlying asset for the lease term and lease liabilities represent our obligation to make lease payments arising from the lease. Operating lease assets and liabilities are recognized at the commencement date of the lease based on the present value of lease payments over the lease term. The initial measurement of the lease liability is calculated on the basis of the present value of the remaining lease payments, and the right-of-use asset is measured on the basis of this liability, adjusted by prepaid and accrued rent, lease incentives, and initial direct costs. When readily available, the Company uses the implicit rate in determining the present value of the lease payments. When leases do not provide an implicit rate, the Company uses its incremental borrowing rate based on information available at the commencement of the lease, including the lease term. Because the implicit rate in each lease is not available, the Company used its incremental borrowing rate to determine the present value of lease payments. Leases with an initial term of 12 months or less are not recorded on the balance sheet. Variable components of the lease payments, such as utilities and maintenance, are expensed as incurred and are not included in determining the present value. Operating lease expense is recognized on a straight-
line basis over the lease term.

Equity Method Investments—The Company has a 40% non-controlling common share interest in the eFC (adjusted to 10% as of the third quarter of 2023) and Rigzone (adjusted to zero percent as of the second quarter of 2022) businesses as the Company does not have the ability to direct the activities of the businesses that most significantly impact their economic performance. The common share interests in eFC and Rigzone, during the periods of ownership, are being accounted for under the equity method of accounting as the Company does have the ability to exercise significant influence over the businesses. The recorded value is adjusted based on the Company's proportionate share of the businesses net income and is recorded three months in arrears. See Note 7 for additional disclosures.

Goodwill and Indefinite-Lived Acquired Intangible Assets—Goodwill is recorded when the purchase price paid for an acquisition exceeds the estimated fair value of the net identified tangible and intangible assets acquired. The indefinite-lived acquired intangible assets include the Dice trademarks and brand name. The Company performs a test for impairment of goodwill and indefinite-lived intangible assets annually on October 1, or more frequently if indicators of potential impairment exist, to determine if the carrying value of the recorded asset is impaired. The impairment review process for goodwill compares the fair value of the reporting unit in which goodwill resides to its carrying value. The impairment review process for indefinite-lived intangible assets compares the fair value of the assets to their carrying value. The determination of whether or not the asset has become impaired involves a significant level of judgment in the assumptions underlying the approach used to determine the value of the Company’s reporting units or the intangible asset. Changes in the Company’s strategy and/or market conditions could significantly impact these judgments and require adjustments to recorded amounts of goodwill or indefinite-lived intangible assets. See Notes 9 and 10 for discussion of impairment charges.

Foreign Currency Translation—For the Company’s foreign operations, which entirely related to eFC prior to June 30, 2021, whose functional currency is not the U.S. dollar, the assets and liabilities are translated into U.S. dollars at current exchange rates. Resulting translation adjustments are reflected as Other Comprehensive Income (Loss). Revenue and expenses are translated at average exchange rates for the period. Transaction gains and losses that arise from exchange rate fluctuations on transactions denominated in a currency other than the functional currency are charged to operations as incurred. Translation adjustments subsequent to June 30, 2021 relate to the Company's equity method investment in eFC.

Advertising Costs—The Company expenses advertising costs as they are incurred. Advertising expense for the years ended December 31, 2023, 2022 and 2021 were $14.9 million, $17.9 million and $12.5 million, respectively.

Income Taxes—The Company recognizes deferred taxes by the asset and liability method. Under this method, deferred income taxes are recognized for differences between the financial statement and tax bases of assets and liabilities at enacted statutory tax rates in effect for the years in which the differences are expected to reverse. Valuation allowances are established when necessary to reduce deferred tax assets to the amounts expected to be realized. The primary sources of temporary differences are stock-based compensation, amortization and impairment of intangible assets, depreciation of fixed assets, operating lease assets and liabilities, and capitalized contract costs.
Stock-Based Compensation—The Company has a plan to grant equity awards to certain employees and directors of the Company and its subsidiaries. In accordance with FASB ASC Topic 718 Compensation-Stock Compensation, the Company accounts for forfeitures when they occur. See Note 15 for additional disclosures.

Fair Value of Financial Instruments—The carrying amounts reported in the consolidated balance sheets for cash, accounts receivable, and accounts payable and accrued expenses approximate their fair values. The Company’s long-term debt consists of borrowings under its credit facility. Investments consist of common and preferred share ownership interests in businesses. See Notes 3 and 11 for additional disclosures.

Risks and Uncertainties—The Company is subject to the risks, expenses and uncertainties frequently encountered by companies in the rapidly evolving markets for online products and services. These risks include the failure to develop and extend the Company’s web sites and brands, the rejection of the Company’s services by consumers, vendors and/or advertisers, the inability of the Company to maintain and increase the levels of traffic on its web sites, as well as other risks and uncertainties. In the event that the Company does not successfully execute its business plan, certain assets may not be recoverable.

Use of Estimates—The preparation of financial statements in conformity with accounting principles generally accepted in the United States of America requires management to make estimates and assumptions that affect the reported amounts of assets and liabilities, disclosure of contingent assets and liabilities as of the date of the financial statements, and reported amounts of revenues and expenses during the reporting period. Actual results could differ from these estimates. DHI’s significant estimates include the useful lives and valuation of fixed assets and intangible assets, goodwill, lease right-of-use assets, income taxes, and
the assumptions used to value the Performance-Based Restricted Stock Units (“PSUs”) of the Company.

Earnings per Share—The Company follows the Earnings Per Share topic of the FASB ASC in computing earnings per share (“EPS”). Basic EPS is calculated by dividing income from continuing operations, income from discontinued operations, and net income by the weighted average number of shares outstanding. When the effects are dilutive, diluted earnings per share is calculated using the weighted average number of shares outstanding, and the dilutive effect of stock-based compensation awards as determined under the treasury stock method. Certain stock awards were excluded from the computation of diluted earnings per share due to their anti-dilutive effect. See Note 18 for additional disclosures.

New Accounting Pronouncements— In June 2016, the FASB issued ASU No. 2016-13, Financial Instruments - Credit Losses (Topic 326): Measurement of Credit Losses on Financial Instruments. ASU 2016-13 changes how entities will account for credit losses for most financial assets and certain other instruments that are not measured at fair value through net income. The guidance replaces the current "incurred loss" model with an "expected loss" model that requires consideration of a broader range of information to estimate expected credit losses over the lifetime of a financial asset. The Company adopted ASU 2016-13 on January 1, 2023, under the modified retrospective method as required by the standard. The Company recorded a cumulative-effect adjustment of $0.3 million to increase accumulated earnings and reduce the allowance for doubtful accounts as of January 1, 2023. Prior period amounts were not adjusted and will continue to be reported under the accounting standards in effect for the period presented.

In November 2023, the FASB issued ASU 2023-07, Segment Reporting - Improvements to Reportable Segment Disclosures. The new accounting standard relates to disclosures about a public entity’s reportable segments and provides more detailed information about a reportable segment’s expenses. The new standard is effective for fiscal years beginning after December 15, 2023, and interim periods beginning after December 15, 2024, with retrospective application required. We are evaluating the effect of the standard on our consolidated financial statement disclosures.
In December 2023, the FASB issued ASU 2023-09, Improvements to Income Tax Disclosures. The new accounting standard requires more detailed disclosures regarding the effective tax rate reconciliation and income taxes paid. The standard is effective for fiscal years beginning after December 15, 2024, and may be applied on either a prospective or retrospective basis, with early adoption permitted. We are evaluating the effect of the standard on our consolidated financial statement disclosures.
v3.24.0.1
FAIR VALUE MEASUREMENTS
 12 Months Ended
Dec. 31, 2023
Fair Value Disclosures [Abstract]  
Fair Value Measurements FAIR VALUE MEASUREMENTS
The FASB ASC topic on Fair Value Measurements and Disclosures defines fair value, establishes a framework for measuring fair value and requires certain disclosures for each major asset and liability category measured at fair value on either a recurring or nonrecurring basis. As a basis for considering assumptions, a three-tier fair value hierarchy is used, which prioritizes the inputs used in measuring fair value as follows:
 
•Level 1 – Quoted prices for identical instruments in active markets.
•Level 2 – Quoted prices for similar instruments in active markets, quoted prices for identical or similar instruments in markets that are not active and model-derived valuations, in which all significant inputs are observable in active markets.
•Level 3 – Unobservable inputs in which there is little or no market data, which require the reporting entity to develop its own assumptions.

The carrying amounts reported in the consolidated balance sheets for cash, accounts receivable, other assets, accounts payable and accrued expenses and long-term debt approximate their fair values. Investments, non-current that were carried at fair value, prior to the conversion to preferred shares as described in Note 7, used a discounted cash flow technique based on the probability of one or more possible outcomes, based on Level 3 inputs, which inputs and fair value did not change during the 2022 period prior to the conversion. The estimated fair value of long-term debt is based on Level 2 inputs.

Certain assets and liabilities are measured at fair value on a non-recurring basis as they are subject to fair value adjustments in certain circumstances, for example, when there is evidence of impairment. Such instruments are not measured at fair value on an ongoing basis. These assets include equity investments, operating lease right-of-use assets, and goodwill and intangible assets which resulted from prior acquisitions. Items valued using such internally generated valuation techniques are classified according to the lowest level input or value driver that is significant to the valuation. Thus, an item may be classified in Level 3 even though there may be some significant inputs that are readily observable.

On June 30, 2021, the Company transferred majority ownership and control of its eFC business to eFC's management, while retaining a 40% common share interest. On June 30, 2021, the Company valued its 40% interest in eFC utilizing a combination of a discounted cash flow and a market approach. The discounted cash flow included declining revenues for the years ending December 31, 2021 and 2022 as compared to the year ended December 31, 2020 and then increasing moderately. The discounted cash flow also included operating margin declines for the year ending December 31, 2022 compared to the year ending December 31, 2021 and then increasing moderately. The Company utilized a discount rate of 19%. The market approach included the analysis of data from transactions on guideline companies and applied multiples of those transactions to eFC's results. During the third quarter of 2023, the Company sold a portion of its ownership in eFC reducing its total interest in eFC from 40% to 10%.
Impairment—The Company performs annual impairment tests for goodwill and the Dice trademarks and brand name as of October 1 of each year or more frequently if indicators of potential impairment exist. See Notes 9 and 10 for additional disclosures. The Company evaluates the carrying value of equity investments at each reporting period as described in Note 7.
v3.24.0.1
DISCONTINUED OPERATIONS
 12 Months Ended
Dec. 31, 2023
Discontinued Operations and Disposal Groups [Abstract]  
DISCONTINUED OPERATIONS DISCONTINUED OPERATIONS
As further described in Notes 1 and 7, on June 30, 2021, the Company transferred majority ownership and control of its eFC business to eFC's management, while retaining a 40% common share interest. As a result, we have reflected eFC's financial results as discontinued operations in the consolidated statements of operations for the year ended December 31, 2021.

The results of discontinued operations on the consolidated statements of operations were as follows for the year ended December 31, 2021 (in thousands):
Revenues$12,130 
Operating expenses(10,821)
Operating income1,309 
Loss on disposition of discontinued operations(1)
(30,203)
Other income1 
Loss before income taxes(28,893)
Income tax expense447 
Net loss$(29,340)
(1) The loss was comprised of $28.1 million related to the reclassification of currency translation adjustments and $5.2 million from the removal of eFC's net assets. The loss was partially offset by the recording of an equity investment of $3.6 million and eFC's earnings during the six month period ended June 30, 2021.

Depreciation, fixed asset purchases and other significant non-cash items related to discontinued operations were as follows (in thousands):
2021
Depreciation$774 
Purchases of fixed assets$447 
Cash paid for amounts included in measurement of lease liabilities:
   Operating cash flows from operating leases$804 
During the third quarter of 2023, the Company sold a portion of its ownership in eFC reducing its total interest in eFC from 40% to 10%.
v3.24.0.1
REVENUE RECOGNITION (Notes)
 12 Months Ended
Dec. 31, 2023
Revenue from Contract with Customer [Abstract]  
Revenue from Contract with Customer [Policy Text Block] .    REVENUE RECOGNITION
The Company recognizes revenue when control of the promised goods or services is transferred to our customers at an amount that reflects the consideration to which we expect to receive in exchange for those goods or services. Revenue is recognized net of customer discounts. We recognize revenue when control of the goods or services are transferred to the customer either on a ratable basis over the contract period beginning on the date that our service is made available to the customer or as the products and services are used. The Company excludes sales tax from the transaction price and therefore, recognizes revenue net of applicable sales taxes. Customer billings delivered in advance of services being rendered are recorded as deferred revenue and recognized over the service period. The Company generates revenue from recruitment packages, advertising, classifieds, and virtual and live career fair and recruitment event booth rentals.

Disaggregation of revenue

Our brands primarily serve the technology and security cleared professions. The following table provides information about disaggregated revenue by brand (in thousands):
For the Year Ended December 31,
202320222021
Dice (1)
$102,584 $106,957 $86,257 
ClearanceJobs49,294 42,723 33,646 
Total$151,878 $149,680 $119,903 
(1) Includes Dice and Career Events.
Contract Balances

The following table provides information about opening and closing balances of receivables and contract liabilities from contracts with customers as required under Topic 606 (in thousands):
As of December 31, 2023As of December 31, 2022As of December 31, 2021
Receivables$22,225 $20,494 $18,385 
Short-term contract liabilities (deferred revenue)49,463 50,121 45,217 
Long-term contract liabilities (deferred revenue)508 743 929 

We receive payments from customers based upon contractual billing schedules; accounts receivable is recorded when customers are invoiced per the contractual billing schedules. As the Company's standard payment terms are less than one year, the Company elected the expedient, where applicable. As a result, the Company did not consider the effects of a significant financing component. Contract liabilities include customer billings delivered in advance of performance under the contract, and associated revenue is realized when services are rendered under the contract.

Receivables increase due to customer billings and decrease by cash collected from customers. Contract liabilities increase due to customer billings and are decreased as performance obligations are satisfied under the contracts.

The Company recognized the following revenues as a result of changes in the contract liability balances in the respective periods (in thousands):
Year Ended December 31, 2023Year Ended December 31, 2022Year Ended December 31, 2021
Revenue recognized in the period from:
Amounts included in the contract liability at the beginning of the period$50,141 $45,311 $35,692 

Transaction price allocated to the remaining performance obligations
Under the guidance of Topic 606, the following table includes estimated deferred revenue expected to be recognized in the future related to performance obligations that are unsatisfied or partially unsatisfied at the end of the reporting period (in thousands):
202420252026Total
Tech-focused$49,463 $419 $89 $49,971 
v3.24.0.1
Leases (Notes)
 12 Months Ended
Dec. 31, 2023
Leases [Abstract]  
Leases LEASES
The Company has operating leases for corporate office space and certain equipment. The leases have terms from one year to ten years, some of which include options to renew the lease, and are included in the lease term when it is reasonably certain that the Company will exercise the option. Our recorded lease right-of-use asset and lease liability were each reduced $2.1 million as of December 31, 2022, which represents a tenant improvement allowance that was consumed in 2023.

The components of lease cost were as follows (in thousands):
Year Ended December 31, 2023Year Ended December 31, 2022Year Ended December 31, 2021
Operating lease cost1
$1,945 $2,103 $2,277 
Sublease income(399)(475)(543)
Total lease cost2
$1,546 $1,628 $1,734 
(1) Includes short-term and variable lease costs, which are immaterial.
(2) Total lease costs is recorded in general and administrative expenses in the consolidated statements of operations.
Supplemental cash flow information related to leases was as follows (in thousands):
Year Ended December 31, 2023Year Ended December 31, 2022Year Ended December 31, 2021
Cash paid for amounts included in measurement of lease liabilities:
Operating cash flows from operating leases
$2,309 $2,703 $2,299 
Right-of-use assets obtained in exchange for lease obligations:
Operating leases1
$— $1,542 $— 
(1) During the year ended December 31, 2022, our right-of-use asset obtained in exchanged for lease obligations was reduced by $2.1 million, which represents a tenant improvement allowance that was consumed in 2023.

Supplemental balance sheet information related to leases was as follows (in thousands, except lease term and discount rate):
December 31, 2023December 31, 2022
Operating lease right-of-use assets (as reported)1
$4,759 $6,581 
Operating lease liabilities - current$2,006 $2,231 
Less: tenant improvement allowance1
— (2,126)
Operating lease liabilities - current (as reported)2,006 105 
Operating lease liabilities - non-current (as reported)6,543 8,428 
Total operating lease liabilities
$8,549 $8,533 
Weighted Average Remaining Lease Terms (in years)
       Operating leases6.2 years5.8 years
Weighted Average Discount Rate
       Operating leases4.5 %4.4 %
(1) At December 31, 2022, our right-of-use asset includes a reduction of $2.1 million, which represents a tenant improvement allowance that was consumed in 2023.

The Company reviews its right-of-use ("ROU") assets for impairment if indicators of impairment exist. The impairment review process compares the fair value of the ROU asset to its carrying value. If the carrying value exceeds the fair value, an impairment loss is recorded. During the year ended December 31, 2021, due to the continuing impacts of COVID-19 on the real estate markets and its impact on the future cash flows attributable to its ROU assets, the Company recorded an impairment charge of $1.9 million. No impairment was recorded during the years ended December 31, 2023 and 2022.
As of December 31, 2023, future operating lease payments were as follows (in thousands):
Operating Leases
2024$2,170 
20252,419 
20261,474 
2027575 
2028501 
Thereafter2,939 
Total lease payments
10,078 
Less: imputed interest(1,529)
Less: tenant improvement allowance— 
Total
$8,549 
As of December 31, 2023, the Company has no additional operating or finance leases that have not yet commenced. No leases include options to purchase the leased property. Our lease agreements do not contain any material residual value guarantees or material restrictive covenants. We do not have any lease agreements with related parties.
v3.24.0.1
Investments, Equity Method and Joint Ventures
 12 Months Ended
Dec. 31, 2023
Equity Method Investments and Joint Ventures [Abstract]  
Investment INVESTMENTS
Investments, Current, at Fair Value

Through its predecessor companies, the Company owned a minority interest representing less than 1% of the common stock of a technology company that completed an initial public offering ("IPO") and became publicly traded during the first quarter of 2021. Prior to the IPO, the Company had elected the measurement alternative in accordance with FASB ASC 321, Investments – Equity Securities. As of December 31, 2020, it was not practicable to estimate the fair value of its interest because there were no observable transactions for the investment. Accordingly, the investment was carried at its original cost, less impairments, which resulted in a carrying value of zero as of December 31, 2020. The investment was accounted for as an equity security, with realized and unrealized gains and losses included in earnings. During the third quarter of 2021, the investment was sold for $1.2 million. A realized gain of $1.2 million has been recorded for the year ended December 31, 2021.

Investments, Non-current, at Fair Value

During the third quarter of 2021, the Company invested $3.0 million through a subordinated convertible promissory note (the "Note") of $3.0 million with a values-based career destination company that allows the next generation workforce to search for jobs at companies whose people, perks and values align with their unique professional needs. The Note earned interest at 6.00% and matured at the earlier of a Qualified Financing, as described in the Note, or settled in cash on or after August 20, 2022, at the option of the Company. Upon a Qualified Financing, the Company will convert its investment into shares of preferred stock at 80% of the per share value in the Qualified Financing. The investment was recorded as a trading security at fair value with realized and unrealized gains and losses included in earnings. The Note was recorded at $3.0 million as of December 31, 2021.

In the third quarter of 2022, a Qualified Financing occurred and the Note was converted into preferred shares representing 4.9% of the outstanding equity in the underlying business, on a fully-diluted basis. The Company's preferred shares are substantially similar to shares purchased by a third party investor in the Qualified Financing that resulted in such investor becoming the majority owner of the business, holding 50.5% of the outstanding equity in the business, on a fully-diluted basis. Therefore, the Company's shares in the business were recorded at fair value based on the price per share realized in the Qualified Financing. The value of the Company's investment was $0.7 million as of December 31, 2022 and is recorded as an investment in the consolidated balance sheet. Accordingly, the Company recognized an impairment loss during the year ended December 31, 2022 of $2.3 million. During the third quarter of 2023, the majority investor purchased additional shares of the business as was contemplated in, and at the same price as, in the Qualified Financing and additional equity based compensation was issued to the investment's management team. As a result, the majority investor's ownership was reduced to 44.8% and the Company's ownership was reduced to 4.1%, both on a fully-diluted basis, as of December 31, 2023.
During the third quarter of 2023, the investment's financial position deteriorated. To meet its financial obligations, the investment issued convertible debt (the "Convertible Debt") at a price that indicated the value of the investment had declined. As such, the Company revalued its investment to $0.4 million and accordingly, recognized an impairment loss of $0.3 million during the third quarter of 2023.

The Company has elected the measurement alternative in accordance with FASB ASC 321, Investments – Equity Securities. As of December 31, 2023, subsequent to the Qualified Financing, it was not practicable to estimate the fair value of its interest because there were no observable transactions for the investment. Accordingly, the investment was carried at the value realized in the Qualified Financing as of December 31, 2023, as described above.

Investments, Non-current

Rigzone is a website dedicated to delivering online content, data, and career services in the oil and gas industry in North America, Europe, the Middle East, and Asia Pacific. Oil and gas companies, as well as companies that serve the energy industry, use Rigzone to find talent for roles such as petroleum engineers, sales professionals with energy industry expertise and skilled tradesmen. On August 31, 2018, the Company transferred a majority ownership and control of the Rigzone business to Rigzone management, while retaining a 40% common share interest, with zero proceeds received from the transfer. During the second quarter of 2022, the Company sold its 40% interest in Rigzone to Rigzone management for $0.3 million. At the time of the sale, the recorded value of the investment was zero. Accordingly, the Company recorded a $0.3 million gain on sale, which was included in gain on investments on the consolidated statements of operations.

During the fourth quarter of 2022, the Company entered into a legal settlement with a former employee of Rigzone and received $2.1 million, net of certain legal costs and subject to other agreements. The settlement is recorded as proceeds from settlement in the consolidated statements of operations for the year ended December 31, 2022.

As further described in Notes 1 and 4, on June 30, 2021, the Company transferred majority ownership and control of its eFC business to eFC's management, while retaining a 40% common share interest with zero proceeds received from the transfer. The Company incurred approximately $0.1 million in selling costs and recognized a $30.2 million loss on the transfer in the second quarter of 2021, which included a $28.1 million charge related to accumulated foreign currency loss that was previously a reduction to equity. During the third quarter of 2023, the Company sold a portion of its ownership in eFC reducing its total interest in eFC from 40% to 10%. As a result of the sale, the Company received cash of $4.9 million and recognized a $0.6 million gain, which included a $0.2 million charge related to accumulated foreign currency loss that was previously a reduction to equity.

eFC is a financial services careers website, operating websites in multiple markets in four languages mainly across the United Kingdom, Continental Europe, Asia, the Middle East and North America. Professionals from across many sectors of the financial services industry, including asset management, risk management, investment banking, and information technology, use eFC to advance their careers. The Company has evaluated its common share interest in the eFC business and has determined the investment meets the definition and criteria of a variable interest entity ("VIE"). The Company evaluated the VIE and determined that the Company does not have a controlling financial interest in the VIE, as the Company does not have the power to direct the activities of the VIE that most significantly impact the VIE's economic performance. The common share interest is being accounted for under the equity method of accounting as the Company has the ability to exercise significant influence over eFC. The investment was recorded at its fair value on June 30, 2021, the date of transfer, which was $3.6 million. The Company's equity in net assets of eFC as of June 30, 2021 was $2.2 million. The difference between the Company's recorded value and its equity in net assets of eFC is amortized against the recorded value of the investment in accordance with ASC 323 Investments - Equity Method and Joint Ventures. Accordingly, the Company recorded amortization of $0.1 million during the year ended December 31, 2023. The amortization was not material for the years ended December 31, 2022 and 2021. The recorded value is further adjusted based on the Company's proportionate share of eFC's net income and is recorded three months in arrears. During the years ended December 31, 2023, 2022 and 2021, the Company recorded $0.5 million, $1.6 million and $0.2 million, respectively, of income related to its proportionate share of eFC's net income, net of currency translation adjustments and amortization of the basis difference.

At December 31, 2023, the Company held preferred stock representing a 7.3% interest in the fully diluted shares of a tech skills assessment company. The investment is recorded at zero as of December 31, 2023 and 2022. The Company recorded no gain or loss related to the investment during the years ended December 31, 2023, 2022, and 2021.
v3.24.0.1
FIXED ASSETS (Notes)
 12 Months Ended
Dec. 31, 2023
Property, Plant and Equipment [Line Items]  
Property, Plant and Equipment Disclosure [Text Block] FIXED ASSETS, NET
Fixed assets, net consist of the following as of December 31, 2023 and 2022 (in thousands):
 20232022
Computer equipment and software$3,921 $4,147 
Furniture and fixtures686 2,410 
Leasehold improvements3,961 1,817 
Capitalized development costs63,931 59,018 
72,499 67,392 
Less: Accumulated depreciation and amortization(47,227)(46,140)
Fixed assets, net$25,272 $21,252 
During the years ended December 31, 2023, 2022, and 2021, depreciation expense was $16.9 million, $17.5 million, and $16.3 million, respectively.
v3.24.0.1
ACQUIRED INTANGIBLE ASSETS, NET
 12 Months Ended
Dec. 31, 2023
Intangible Assets, Net (Excluding Goodwill) [Abstract]  
Acquired Intangible Assets, Net ACQUIRED INTANGIBLE ASSETS, NET
As of December 31, 2023 and 2022, the Company had an indefinite-lived acquired intangible asset of $23.8 million related to the Dice trademarks and brand name. Considering the recognition of the Dice brand, its long history, awareness in the talent acquisition and staffing services market, and the intended use, the remaining useful life of the Dice.com trademarks and brand name was determined to be indefinite. We determine whether the carrying value of recorded indefinite-lived acquired intangible assets is impaired on an annual basis or more frequently if indicators of potential impairment exist. The annual impairment test for the Dice trademarks and brand name is performed on October 1 of each year. The impairment review process compares the fair value of the indefinite-lived acquired intangible assets to its carrying value. If the carrying value exceeds the fair value, an impairment loss is recorded.

The impairment test performed as of October 1, 2023 resulted in the fair value of the Dice trademarks and brand name exceeding the carrying value by 51%. The Company's operating results attributable to the Dice trademarks and brand name for the fourth quarter of 2023 and estimated future results as of December 31, 2023 approximate the projections used in the October 1, 2023 analysis. As a result, the Company believes it is not more likely than not that the fair value of the Dice trademarks and brand name is less than the carrying value as of December 31, 2023. Therefore, no quantitative impairment test was performed as of December 31, 2023. No impairment was recorded during the years ended December 31, 2023, 2022 and 2021.

The Company’s ability to achieve the projections used in the October 1, 2023 analysis may be impacted by, among other things, competition in the technology recruiting market, challenges in developing and introducing new products and product enhancements to the market and the Company’s ability to attribute value delivered to customers. If future cash flows that are attributable to the Dice trademarks and brand name are not achieved, the Company could realize an impairment in a future period. In the October 1, 2023 analysis, the Company utilized a relief from royalty rate method to value the Dice trademarks and brand name using a royalty rate of 4.0%, which is based on comparable industry licensing agreements and the profitability attributable to the Dice trademarks and brand name, and a discount rate of 13.1%.
The determination of whether or not indefinite-lived acquired intangible assets have become impaired involves a significant level of judgment in the assumptions underlying the approach used to determine the value of the indefinite-lived acquired intangible assets. Fair values are determined using a profit allocation methodology which estimates the value of the trademark and brand name by capitalizing the profits saved because the company owns the asset. We consider factors such as historical performance, anticipated market conditions, revenues, operating expense trends and capital expenditure requirements. Changes in our strategy and/or changes in market conditions could significantly impact these judgments and require adjustments to recorded amounts of intangible assets. If projections are not achieved, the Company could realize an impairment in the foreseeable future.
v3.24.0.1
GOODWILL (Notes)
 12 Months Ended
Dec. 31, 2023
Goodwill and Intangible Assets Disclosure [Abstract]  
GOODWILL GOODWILL
As of December 31, 2023, the Company has goodwill of $128.1 million, which was all allocated to the Tech-focused reporting unit. There were no changes to goodwill during the years ended December 31, 2023, 2022, and 2021.
We determine whether the carrying value of recorded goodwill is impaired on an annual basis or more frequently if indicators of potential impairment exist. In testing goodwill for impairment, a qualitative assessment can be performed and if it is determined that the fair value of the reporting unit is more likely than not less than the carrying amount, the impairment review process compares the fair value of the reporting unit in which the goodwill resides to the carrying value of that reporting unit. If the fair value of the reporting unit is less than its carrying amount, an impairment charge is recorded for the amount the carrying value exceeds the fair value. Our annual impairment test for goodwill is performed on October 1 of each year.

The annual impairment test for the Tech-focused reporting unit performed as of October 1, 2023 resulted in the fair value of the reporting unit being substantially in excess of the carrying value. Results for the Tech-focused reporting unit for the fourth quarter of 2023 and estimated future results as of December 31, 2023 approximate the projections used in the October 1, 2023 analysis. As a result, the Company believes it is not more likely than not that the fair value of the reporting unit is less than the carrying value as of December 31, 2023. Therefore, no quantitative impairment test was performed as of December 31, 2023. No impairment was recorded during the years ended December 31, 2023, 2022 and 2021.

The discount rate applied for the Tech-focused reporting unit in the October 1, 2023 analysis was 12.1%. An increase to the discount rate applied or reductions to future projected operating results could result in future impairment of the Tech-focused reporting unit’s goodwill. It is reasonably possible that changes in judgments, assumptions and estimates the Company made in assessing the fair value of goodwill could cause the Company to consider some portion or all of the goodwill of the Tech-focused reporting unit to become impaired. In addition, a future decline in the overall market conditions, political instability, and/or changes in the Company’s market share could negatively impact the estimated future cash flows and discount rates used to determine the fair value of the reporting unit and could result in an impairment charge in the foreseeable future.

The determination of whether or not goodwill has become impaired is judgmental in nature and requires the use of estimates and key assumptions, particularly assumed discount rates and projections of future operating results, such as forecasted revenues and earnings before interest, taxes, depreciation and amortization margins and capital expenditure requirements. Fair values are determined by using a combination of a discounted cash flow methodology and a market comparable method. The discounted cash flow methodology is based on projections of the amounts and timing of future revenues and cash flows, assumed discount rates and other assumptions as deemed appropriate. We consider factors such as historical performance, anticipated market conditions, operating expense trends and capital expenditure requirements. Additionally, the discounted cash flows analysis takes into consideration cash expenditures for product development, other technological updates and advancements to our websites and investments to improve our candidate databases. The market comparable method indicates the fair value of a business by comparing it to publicly traded companies in similar lines of business or to comparable transactions or assets. Considerations for factors such as size, growth, profitability, risk and return on investment are analyzed and compared to the comparable businesses and adjustments are made. A market value of invested capital of the publicly traded companies is calculated and then applied to the entity’s operating results to arrive at an estimate of value. Changes in our strategy and/or market conditions could significantly impact these judgments and require adjustments to recorded amounts of goodwill.
v3.24.0.1
INDEBTEDNESS
 12 Months Ended
Dec. 31, 2023
Debt Disclosure [Abstract]  
Indebtedness INDEBTEDNESS
Credit Agreement—In June 2022, the Company, together with Dice Inc. (a wholly-owned subsidiary of the Company) and its wholly-owned subsidiary, Dice Career Solutions, Inc. (collectively, the “Borrowers”), entered into a Third Amended and Restated Credit Agreement (the “Credit Agreement”), which matures in June 2027 and replaces the Company's Old Credit Agreement (defined below). The Credit Agreement provides for a revolving loan facility of $100 million ($90 million under the Old Credit Agreement), with an expansion option of $50 million, bringing the total facility to $150 million, as permitted under the terms of the Credit Agreement. At the closing of the Credit Agreement, the Company borrowed $30 million to repay, in full, all outstanding indebtedness, including accrued interest, under the Old Credit Agreement. Unamortized debt issuance costs from the previous credit agreement of $0.2 million and debt issuance costs of $0.5 million related to the new agreement were recorded as other assets on the consolidated balance sheets and are recorded to interest expense over the term of the Credit Agreement.

Borrowings under the Credit Agreement denominated in U.S. dollars bear interest, payable at least quarterly, at the Company’s option, at the Secured Overnight Financing Rate ("SOFR") or a base rate plus a margin. Borrowings under the credit agreement denominated in pounds sterling, if any, bear interest at the Sterling Overnight Index Average ("SONIA") rate plus a margin. The margin ranges from 2.00% to 2.75% on SOFR and SONIA loans and 1.00% to 1.75% on base rate loans, determined by the Company’s most recent consolidated leverage ratio, plus an additional spread of 0.10%. The Company incurs a commitment fee
ranging from 0.35% to 0.50% on any unused capacity under the revolving loan facility, determined by the Company’s most recent consolidated leverage ratio. There were no borrowings in pounds sterling as of December 31, 2023 and 2022. The facility may be prepaid at any time without penalty.

The Credit Agreement contains various affirmative and negative covenants and also contains certain financial covenants, including a consolidated leverage ratio and a consolidated interest coverage ratio. Borrowings are allowed under the Credit Agreement to the extent the consolidated leverage ratio is equal to or less than 2.50 to 1.00, subject to the terms of the Credit Agreement. Negative covenants include restrictions on incurring certain liens; making certain payments, such as stock repurchases and dividend payments; making certain investments; making certain acquisitions; making certain dispositions; and incurring additional indebtedness. Restricted payments are allowed under the Credit Agreement to the extent the consolidated leverage ratio, calculated on a pro forma basis, is equal to or less than 2.00 to 1.00, plus an additional $7.5 million of restricted payments each fiscal year, as described in the Credit Agreement. The Credit Agreement also provides that the payment of obligations may be accelerated upon the occurrence of events of default, including, but not limited to, non-payment, change of control, or insolvency. As of December 31, 2023, the Company was in compliance with all of the financial covenants under the Credit Agreement.

The obligations under the Credit Agreement are guaranteed by one of the Company’s wholly-owned subsidiaries and secured by substantially all of the assets of the Borrowers and the guarantors.

Previous Credit Agreement - The Borrowers previously maintained a Second Amended and Restated Credit Agreement (the "Old Credit Agreement"), which was scheduled to mature in November 2023. The Old Credit Agreement, when entered into during November 2018, provided for a revolving loan facility of $90 million, with an expansion option of $50 million, bringing the total facility to $140 million, as permitted by the terms of the Old Credit Agreement.

Borrowings under the Old Credit Agreement accrued interest, at the Company's option, at the London Inter-bank Offered Rate ("LIBOR") or a base rate plus a margin. The margin ranged from 1.75% to 2.50% on LIBOR loans and 0.75% to 1.50% on base rate loans, determined by the Company's most recent consolidated leverage ratio. The Company incurred a commitment fee ranging from 0.30% to 0.45% on any unused capacity under the revolving loan facility, determined by the Company’s most recent consolidated leverage ratio. There was no penalty for prepayment of the Old Credit Agreement.

The amounts borrowed as of December 31, 2023 and 2022 are as follows (dollars in thousands):
 December 31,
2023		December 31,
2022
Long-term debt under revolving credit facility(1)
$38,000 $30,000 
Available to be borrowed under revolving facility(2)
$62,000 $70,000 
Interest rates:
LIBOR rate loans:
Interest margin(3)
2.35 %2.35 %
Actual interest rates7.71 %6.67 %
Commitment Fee0.40 %0.40 %
(1) In connection with the Credit Agreement, during the second quarter of 2022, the Company recorded deferred financing costs of $0.7 million recorded to other assets on the condensed consolidated balance sheets. Accumulated amortization as of December 31, 2023 was $0.2 million.
(2) The amount available to be borrowed is subject to certain limitations, such as a consolidated leverage ratio, as defined in the Credit Agreement.
(3) Includes additional spread of 0.10%.

There are no scheduled payments until maturity of the Credit Agreement in June 2027.
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COMMITMENTS AND CONTINGENCIES
 12 Months Ended
Dec. 31, 2023
Commitments and Contingencies Disclosure [Abstract]  
Commitments and Contingencies COMMITMENTS AND CONTINGENCIES
Litigation

The Company is subject to various claims from taxing authorities, lawsuits and other complaints arising in the ordinary course of business. The Company records provisions for losses when claims become probable and the amounts are reasonably estimable. Although the outcome of these legal matters cannot be determined, it is the opinion of management that the final resolution of these matters will not have a material adverse effect on the Company’s financial condition, operations or liquidity.

Tax Contingencies
The Company operates in a number of tax jurisdictions and is routinely subject to examinations by various tax authorities with respect to both income and indirect taxes. The determination of the Company’s provision for taxes requires judgment and estimation. The Company has reserved for potential examination adjustments to our provision for income taxes and accrual of indirect taxes in amounts which the Company believes are reasonable.
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EQUITY TRANSACTIONS (Notes)
 12 Months Ended
Dec. 31, 2023
Equity, Class of Treasury Stock [Line Items]  
Stockholders' Equity Note Disclosure [Text Block] EQUITY TRANSACTIONS
Stock Repurchase Plans— The Company's Board of Directors ("Board") approved a stock repurchase program that permits the Company to repurchase its common stock. Management has discretion in determining the conditions under which shares may be purchased from time to time.

The following table summarizes the stock repurchase plans approved by the Board of Directors:
May 2020 to May 2021(1)
Feb 2021 to Jun 2022(2)
Feb 2022 to Feb 2023(3)
Feb 2023 to Feb 2024(4)
Approval DateMay 2020February 2021February 2022February 2023
Authorized Repurchase Amount of Common Stock$5 million$20 million$15 million$10 million
(1) During the first quarter of 2021, the Company completed its purchases under the plan, which consisted of 2.2 million shares for $5.0 million, effectively ending the plan prior to its original expiration date.
(2) During the second quarter of 2021, the Company amended its $8.0 million stock repurchase program approved in February 2021 and allowed for the purchase of an additional $12.0 million of our common stock through June 2022, bringing total authorized purchases under the plan to $20.0 million. During the first quarter of 2022, the Company completed its purchases under the plan, which consisted of approximately 4.4 million shares for $20.0 million, effectively ending the plan prior to its original expiration date.
(3) During February 2023, the stock repurchase program approved in February 2022 expired with a total of 2.6 million shares purchased for $14.7 million.
(4) On February 9, 2023, the Company announced that its Board approved a new stock repurchase program that permits the purchase of up to $10.0 million of the Company's common stock through February 2024.

As of December 31, 2023, the value of shares available to be purchased under the current plan was $4.8 million.

Purchases of the Company's common stock pursuant to the Stock Repurchase Plans were as follows:
Year Ended December 31,
20232022 2021
Shares repurchased(1)
1,661,278  3,287,096  3,905,050 
Average purchase price per share(2)
$4.17 $5.66 $3.92 
Dollar value of shares repurchased (in thousands)(3)
$6,928  $18,596  $15,323 
(1) No shares of our common stock were purchased other than through a publicly announced plan or program.
(2) Average price paid per share includes costs associated with the repurchases.
(3) The value of shares repurchased as of December 31, 2023, 2022, and 2021 includes $33,331, $65,990, and $55,780, respectively, of costs associated with the repurchase.

There were 19,220 and 48,260 unsettled shares as of December 31, 2022 and 2021, respectively. No shares were unsettled as of December 31, 2023.

Stock Repurchases Pursuant to the 2022 Omnibus Equity Award Plan, as Amended and Restated-Under the 2022 Omnibus Equity Award Plan, as Amended and Restated as further described in Note 15 to the consolidated financial statements, the
Company repurchases its common stock withheld for income tax from the vesting of employee restricted stock or ("PSUs"). The Company remits the value, which is based on the closing share price on the vesting date of the common stock withheld to the appropriate tax authority on behalf of the employee and the related shares become treasury stock.

Purchases of the Company's common stock pursuant to the 2022 Omnibus Equity Award Plan, as Amended and Restated were as follows:
Year Ended December 31,
20232022 2021
Shares repurchased upon restricted stock/PSU vesting1,152,993  948,582  910,171 
Average purchase price per share$5.41 $5.43 $3.27 
Dollar value of shares repurchased upon restricted stock/PSU vesting (in thousands)$6,237  $5,155  $2,978 

Convertible Preferred Stock—The Company has 20 million shares of convertible preferred stock authorized, with a $0.01 par value. No shares have been issued and outstanding since prior to our initial public offering in 2007. The rights, preferences, privileges and restrictions granted to and imposed on the convertible preferred stock are as set forth below. The Company currently has no preferred stock outstanding. The Company’s amended and restated certificate of incorporation permits the terms of any preferred stock to be determined at the time of issuance.

Dividend provisions

The preferred stockholders would be entitled to dividends only when dividends are paid to common shareholders. In the event of a dividend, the holders of the preferred shares would be entitled to share in the dividend on a pro rata basis, as if their shares had been converted into shares of common stock.

Conversion rights

Any holder of preferred stock has the right, at its option, to convert the preferred shares into shares of common stock at a ratio of one preferred stock share for one common stock share. The holders of 66 2/3% of all outstanding preferred stock have the right at any time to require all the outstanding shares of preferred stock to be converted into an equal number of shares of common stock. Voting rights include the right to vote at a special or annual meeting of stockholders on all matters entitled to be voted on by holders of common stock, voting together as a single class with the common stock. There are no redemption rights associated with the preferred stock.

Liquidation rights

Upon the occurrence of liquidation, the holders of the preferred shares shall be paid in cash for each share of preferred stock held, out of, but only to the extent of, the assets of the Company legally available for distribution to its stockholders, before any payment or distribution is made to any shareholders of common stock. The liquidation value is $2.17 per share, subject to adjustments for stock splits, stock dividends, combinations, or other recapitalizations of the preferred stock.

Dividends—No dividends were declared during the years ended December 31, 2023, 2022 or 2021. Our Credit Agreement limits our ability to declare and pay dividends. See Note 11 for additional disclosures.
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COMPREHENSIVE INCOME (Notes)
 12 Months Ended
Dec. 31, 2023
Accumulated Other Comprehensive Income (Loss) [Line Items]  
Comprehensive Income (Loss) Note [Text Block] ACCUMULATED OTHER COMPREHENSIVE LOSS
FASB ASC topic on Comprehensive Income establishes standards for the reporting and display of comprehensive income and its components in a full set of general-purpose financial statements. This statement requires that all items that are required to be recognized as components of comprehensive income be reported in a financial statement with the same prominence as other financial statements. During the year ended December 31, 2021, the Company had $28.1 million of currency translation adjustments reclassified to the Statements of Operations related to the removal of eFC's net assets. The Company had no amounts reclassified out of accumulated other comprehensive income for the year ended December 31, 2022. During the year ended December 31, 2023, the Company had $0.2 million of currency translation adjustments reclassified to the Statements of Operations related to selling a portion of its eFC ownership. The foreign currency translation adjustments impact
comprehensive income. Accumulated other comprehensive income (loss), net consists of the following components, net of tax (in thousands):
Year Ended December 31,
 202320222021
Foreign currency translation:
Balance at beginning of year$(481)$(61)$(28,519)
Foreign currency translation adjustment198 (420)395 
Cumulative translation adjustments reclassified to the Statements of Operations200 — 28,063 
Balance at end of year$(83)$(481)$(61)
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STOCK BASED COMPENSATION
 12 Months Ended
Dec. 31, 2023
Share-Based Payment Arrangement [Abstract]  
Shareholders' Equity and Share-based Payments STOCK BASED COMPENSATION
On July 13, 2022, the stockholders of the Company approved the DHI Group, Inc. 2022 Omnibus Equity Award Plan, which had been previously approved by the Company's Board of Directors on May 13, 2022 (the "2022 Omnibus Equity Award Plan"). The 2022 Omnibus Equity Award Plan generally mirrors the terms of the Company's prior omnibus equity award plan, which expired in accordance with its terms on April 20, 2022 (the "2012 Omnibus Equity Award Plan"). On April 26, 2023, the stockholders of the Company approved the DHI Group, Inc. 2022 Omnibus Equity Award Plan, as Amended and Restated, which had been previously approved by the Company’s Board of Directors on March 16, 2023 (the "2022 Omnibus Equity Award Plan, as Amended and Restated"). The 2022 Omnibus Equity Award Plan was amended and restated to, among other things, increase the number of shares of common stock authorized for issuance as equity awards under the plan by 2.9 million shares. The Company has previously granted restricted stock and PSUs to certain employees and directors pursuant to the 2012 Omnibus Equity Award Plan and continues to grant restricted stock and PSUs to certain employees and directors pursuant to the 2022 Omnibus Equity Award Plan, as Amended and Restated. The Company also offers an Employee Stock Purchase Plan. Stock-based compensation disclosures within this note include expense and shares related to the eFC business through June 30, 2021.

The Company recorded stock based compensation expense of $9.9 million, $9.5 million, and $8.3 million during the years ended December 31, 2023, 2022, and 2021, respectively. At December 31, 2023, there was $9.9 million of unrecognized compensation expense related to unvested awards, which is expected to be recognized over a weighted-average period of approximately 1.0 years.

Restricted Stock—Restricted stock is granted to employees of the Company and its subsidiaries, and to non-employee members of the Company’s Board. These shares are part of the compensation plan for services provided by the employees or Board members. The closing price of the Company’s stock on the date of grant is used to determine the fair value of the grants. The expense related to the restricted stock grants is recorded over the vesting period as described below. There was no cash flow impact resulting from the grants.

The restricted stock vests in various increments on the anniversaries of each grant, subject to the recipient’s continued employment or service through each applicable vesting date. Vesting occurs over one year for Board members and over two to four years for employees.

A summary of the status of restricted stock awards as of December 31, 2023, 2022, and 2021 and the changes during the periods then ended is presented below:
Year Ended December 31,
202320222021
SharesWeighted- Average Fair Value at Grant DateSharesWeighted- Average Fair Value at Grant DateSharesWeighted- Average Fair Value at Grant Date
Non-vested at beginning of the period2,639,286 $3.96 3,371,832 $2.80 3,877,853 $2.49 
Granted1,748,172 $4.95 1,238,331 $5.13 2,267,683 $2.98 
Forfeited(502,018)$5.22 (132,218)$3.43 (684,976)$2.73 
Vested(1,552,004)$3.78 (1,838,659)$2.68 (2,088,728)$2.43 
Non-vested at end of period2,333,436 $4.55 2,639,286 $3.96 3,371,832 $2.80 
Expected to vest2,333,436 $4.55 2,639,286 $3.96 3,371,832 $2.80 

PSUs—PSUs are granted to employees of the Company and its subsidiaries. The fair value of the PSUs are measured at the grant date fair value of the award, which was determined based on an analysis of the probable performance outcomes. The performance period is over one year and is based on the achievement of bookings targets during the year of grant, as defined in the agreement. The earned shares will then vest over a three year period, one-third on each of the first, second, and third anniversaries of the grant date, or if later, the date the Compensation Committee certifies the performance results with respect to the performance period.

There were no cash flow impacts resulting from the grants.

A summary of the status of PSUs as of December 31, 2023, 2022, and 2021 and the changes during the periods then ended, is presented below:
Year Ended December 31,
202320222021
SharesWeighted- Average Fair Value at Grant DateSharesWeighted- Average Fair Value at Grant DateSharesWeighted- Average Fair Value at Grant Date
Non-vested at beginning of the period2,086,933 $3.48 1,593,775 $2.62 1,352,438 $2.50 
Granted(1)
1,552,715 $5.28 1,553,332 $3.77 990,000 $2.62 
Forfeited(2)
(603,836)$5.15 (93,341)$2.40 (161,946)$2.63 
Vested (1,418,850)$3.54 (966,833)$2.64 (586,717)$2.32 
Non-vested at end of period1,616,962 $4.52 2,086,933 $3.48 1,593,775 $2.62 
Expected to vest1,616,962 $4.52 2,086,933 $3.48 1,593,775 $2.62 
(1) PSUs granted includes 587,587 additional PSUs granted in the first quarter of 2023 related to the bookings achievement for the performance period ended December 31, 2022 and 853,332 additional PSUs granted in the first quarter of 2022 related to the bookings achievement for the performance period ended December 31, 2021.
(2)PSUs forfeited includes 48,633 PSUs forfeited in the first quarter of 2021 related to the bookings achievement for the performance period ended December 31, 2020.

Stock Options—No stock options were granted during the years ended December 31, 2023, 2022, and 2021, and there were no stock options outstanding as of December 31, 2023, 2022 and 2021. During the year ended December 31, 2021, 110,000 stock options were forfeited.

Employee Stock Purchase Plan—On March 11, 2020 the Company's Board of Directors adopted an Employee Stock Purchase Plan ("ESPP"). The ESPP was approved by the Company's stockholders on April 21, 2020. The ESPP provides eligible employees the opportunity to purchase shares of the Company's common stock through payroll deductions during six-month offering periods. The purchase price per share of common stock is 85% of the lower of the closing stock price on the first or last trading day of each offering period. The offering periods are January 1 to June 30 and July 1 to December 31. The maximum number of shares of common stock available for purchase under the ESPP is 500,000, subject to adjustment as provided under the ESPP. Individual employee purchases are limited to $25,000 per calendar year, based on the fair market value of the shares
on the purchase date. The first offering period commenced January 1, 2022. During the years ended December 31, 2023 and 2022, 114,002 and 67,905 shares, respectively, were issued under the plan. No shares were issued during the year ended December 31, 2021.
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EMPLOYEE SAVINGS PLAN (Notes)
 12 Months Ended
Dec. 31, 2023
Retirement Benefits [Abstract]  
Pension and Other Postretirement Benefits Disclosure [Text Block] EMPLOYEE SAVINGS PLAN
The Company has a savings plan (the “Savings Plan”) that qualifies as a deferred salary arrangement under Section 401(k) of the Internal Revenue Code. Under the Savings Plan, participating employees may defer a portion of their pretax earnings, up to the Internal Revenue Service annual contribution limit. The Company contributed $2.4 million, $2.1 million, and $1.7 million for the years ended December 31, 2023, 2022 and 2021, respectively, to match employee contributions to the Savings Plan.
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EARNINGS PER SHARE
 12 Months Ended
Dec. 31, 2023
Earnings Per Share [Abstract]  
Earnings Per Share EARNINGS (LOSS) PER SHARE
Basic earnings (loss) per share is computed based on the weighted-average number of shares of common stock outstanding. Diluted earnings per share is computed based on the weighted-average number of shares of common stock outstanding plus common stock equivalents, where dilutive. The following is a calculation of basic and diluted earnings (loss) per share and weighted-average shares outstanding (in thousands, except per share amounts):
 202320222021
Income (loss) from continuing operations$3,491 $4,176 $(402)
Income (loss) from discontinued operations, net of tax$— $— $(29,340)
Net Income (loss)$3,491 $4,176 $(29,742)
Weighted-average shares outstanding—basic43,571 44,274 46,333 
Add shares issuable from stock-based awards(1)
925 2,259 — 
Weighted-average shares outstanding—diluted$44,496 $46,533 $46,333 
Basic earnings (loss) per share - continuing operations$0.08 $0.09 $(0.01)
Diluted earnings (loss) per share - continuing operations$0.08 $0.09 $(0.01)
Basic earnings (loss) per share - discontinued operations$— $— $(0.63)
Diluted earnings (loss) per share - discontinued operations$— $— $(0.63)
Basic earnings (loss) per share$0.08 $0.09 $(0.64)
Diluted earnings (loss) per share$0.08 $0.09 $(0.64)
Shares excluded from the calculation of diluted earnings per share(2)
2,009 137 — 
(1) For the twelve months ended December 31, 2021, 2.6 million shares were excluded from the computation of shares contingently issuable upon exercise as we recognized a net loss from continuing operations.
(2) Represents outstanding stock-based awards that were anti-dilutive and excluded from the calculation of diluted earnings per share.
v3.24.0.1
CONSOLIDATED VALUATION AND QUALIFYING ACCOUNTS (Notes)
 12 Months Ended
Dec. 31, 2023
SEC Schedule, 12-09, Valuation and Qualifying Accounts Disclosure [Line Items]  
SEC Schedule, 12-09, Schedule of Valuation and Qualifying Accounts Disclosure [Text Block]
SCHEDULE II
DHI GROUP, INC.
CONSOLIDATED VALUATION AND QUALIFYING ACCOUNTS
As of December 31, 2021, 2022 and 2023
(in thousands)

Column AColumn BColumn CColumn DColumn E
 Balance at
Beginning
of Period		Charged
to Income		DeductionsBalance
at End of
Period
Description    
Reserves Deducted From Assets to Which They Apply:
Reserve for uncollectible accounts receivable:
Year ended December 31, 2021$1,001 $330 $(598)$733 
Year ended December 31, 2022733 1,469 (828)1,374 
Year ended December 31, 20231,374 1,151 (1,212)1,313 
Deferred tax valuation allowance:
Year ended December 31, 2021$5,305 $(166)$— $5,139 
Year ended December 31, 20225,139 555 — 5,694 
Year ended December 31, 20235,694 18,158 — 23,852 
____________________

 See notes to consolidated financial statements included elsewhere herein.
v3.24.0.1
Pay vs Performance Disclosure - USD ($)
$ in Thousands
 12 Months Ended
Dec. 31, 2023
Dec. 31, 2022
Dec. 31, 2021
Pay vs Performance Disclosure      
Net income (loss) $ 3,491 $ 4,176 $ (29,742)
v3.24.0.1
Insider Trading Arrangements
 3 Months Ended
Dec. 31, 2023
Trading Arrangements, by Individual  
Rule 10b5-1 Arrangement Adopted false
Non-Rule 10b5-1 Arrangement Adopted false
Rule 10b5-1 Arrangement Terminated false
Non-Rule 10b5-1 Arrangement Terminated false
v3.24.0.1
SIGNIFCANT ACCOUNTING POLICIES (Policies)
 12 Months Ended
Dec. 31, 2023
Accounting Policies [Abstract]  
Consolidation, Policy [Policy Text Block]
Principles of Consolidation — The consolidated financial statements include the accounts of DHI and its wholly-owned subsidiaries. All intercompany balances and transactions have been eliminated in consolidation. Investments in companies that are not consolidated are included in the Company's consolidated financial statements as described in Notes 4 and 7 of the notes to consolidated financial statements.
Revenue [Policy Text Block]
Revenue Recognition — We recognize revenue when control of the promised goods or services is transferred to our customers at an amount that reflects the consideration to which we expect to receive in exchange for those goods or services. Revenue is recognized net of customer discounts ratably over the service period. Billings with customers are based on contractual schedules. Customer billings delivered in advance and payments received in advance of services being rendered are recorded as deferred revenue and recognized over the service period. We generate revenues from the following sources:

Recruitment packages. Recruitment package revenues are derived from the sale of a subscription to recruiters and employers that includes a combination of job postings and/or access to candidate profiles on Dice and ClearanceJobs. Certain of the Company’s arrangements include multiple performance obligations, which primarily consists of the ability to post jobs and access to candidate profiles. The Company determines the units of accounting for multiple performance obligations in accordance with Topic 606. Specifically, the Company considers a performance obligation as a separate unit of accounting if it has value to the customer on a standalone basis. The Company’s arrangements do not include a general right of return. Services to customers buying a package of available job postings and access to candidate profiles are delivered over the same period and revenue is recognized ratably over the length of the underlying contract, typically from one to twelve months. The separation of the package into two deliverables results in no change in revenue recognition because delivery of the two services occurs over the same time period.

Advertising revenue. Advertising revenue is recognized over the period in which the advertisements are displayed on the websites or at the time a promotional e-mail is sent out to the audience.
Classified revenue. Classified job posting revenues are derived from the sale of job postings to recruiters and employers. A job posting is the ability to list a job on the website for a specified time period. Revenue from the sale of classified job postings is recognized ratably over the length of the contract or the period of actual usage.
Career fair and recruitment event booth rentals. Career fair and recruitment event revenues, both live and virtual, are derived from renting booth space to recruiters and employers. Revenue from these sales are recognized when the career fair or recruitment event is held.

Cash—Cash consists of demand deposits with financial institutions.
Concentration Risk, Credit Risk, Policy [Policy Text Block]
Concentration of Credit Risk—Cash is maintained with several financial institutions. Cash potentially subjects the Company to a concentration of credit risk as substantially all of its deposits held in financial institutions were in excess of the Federal Deposit Insurance Corporation (“FDIC”) insurance limits as of December 31, 2023 and 2022.

The Company performs credit evaluations of its customers’ financial condition as needed and does not require collateral on accounts receivable. No single customer represents 10% or more of accounts receivable as of December 31, 2023 and 2022 and no single customer represents 10% or more of revenues for the years ended December 31, 2023, 2022 and 2021.
Receivables, Trade and Other Accounts Receivable, Allowance for Doubtful Accounts, Policy [Policy Text Block]
Allowance for Doubtful Accounts—The Company maintains allowances for doubtful accounts for estimated losses resulting from the inability of its customers to make required payments. If the financial condition of DHI’s customers were to deteriorate, resulting in an impairment of their ability to make payments, additional allowances may be required.
Cash and Cash Equivalents, Policy [Policy Text Block]
Statements of Cash Flows—All bank deposits are considered cash.

The supplemental disclosures to the accompanying consolidated statements of cash flows are as follows (in thousands):
 202320222021
Supplemental cash flow information:
Interest paid$3,471 $1,480 $825 
Taxes paid3,450 2,849 393 
Non-cash investing and financing activities:
Capital expenditures on fixed assets included in accounts payable and accrued expenses1,009 327 144 
Property, Plant and Equipment, Impairment [Policy Text Block]
Fixed Assets—Depreciation of equipment, furniture and fixtures, computer software and capitalized website development costs are provided under the straight-line method over estimated useful lives ranging from two to five years. Depreciation of leasehold improvements is provided over the shorter of the term of the related lease or the estimated useful life of the improvement. The cost of additions and improvements is capitalized, and repairs and maintenance costs are charged to operations in the periods incurred.
Internal Use Software, Policy [Policy Text Block]
Capitalized Software Costs—Capitalized software costs consist of costs to purchase and develop software for internal use. The Company capitalizes incurred software development costs in accordance with the Internal Use Software subtopic of the FASB ASC. Costs incurred during the application-development stage for software bought and further customized by outside vendors for the Company’s use and software developed by a vendor for the Company’s proprietary use have been capitalized. These costs are amortized over the software’s estimated useful life, which generally approximates two years.
Cloud Computing Arrangements—The Company incurs costs to implement cloud computing arrangements that are hosted by third party vendors. Implementation costs associated with cloud computing arrangements are capitalized when incurred during the application-development stage. The capitalized costs are amortized on a straight-line basis over approximately three years, which reflects the estimated useful life or contractual term of the underlying contract. Capitalized amounts related to such arrangements are recorded within other non-current assets in the Consolidated Balance Sheets.
Property, Plant and Equipment, Preproduction Design and Development Costs [Policy Text Block]
Website Development Costs—The Company capitalizes certain costs incurred in designing, developing, testing and implementing enhancements to its websites. These costs are amortized over the enhancement’s estimated useful life, which generally approximates two years. Costs related to the planning and post implementation phases of website development efforts are expensed as incurred.
Capitalized Contract Costs—The Company capitalizes certain contract acquisition costs consisting primarily of commissions paid when contracts are signed. For costs incurred to obtain new business sales contracts, the Company capitalizes and expenses these costs over an average customer life, which was approximately three years as of December 31, 2023. For the remaining sales contracts, the Company capitalizes and expenses these costs over a weighted average contract term, which was approximately one year as of December 31, 2023. See Note 5 for additional disclosures.

Leases—We determine if an arrangement is a lease at inception. The Company primarily has operating leases for corporate office space and certain equipment. Operating lease assets represent our right to use an underlying asset for the lease term and lease liabilities represent our obligation to make lease payments arising from the lease. Operating lease assets and liabilities are recognized at the commencement date of the lease based on the present value of lease payments over the lease term. The initial measurement of the lease liability is calculated on the basis of the present value of the remaining lease payments, and the right-of-use asset is measured on the basis of this liability, adjusted by prepaid and accrued rent, lease incentives, and initial direct costs. When readily available, the Company uses the implicit rate in determining the present value of the lease payments. When leases do not provide an implicit rate, the Company uses its incremental borrowing rate based on information available at the commencement of the lease, including the lease term. Because the implicit rate in each lease is not available, the Company used its incremental borrowing rate to determine the present value of lease payments. Leases with an initial term of 12 months or less are not recorded on the balance sheet. Variable components of the lease payments, such as utilities and maintenance, are expensed as incurred and are not included in determining the present value. Operating lease expense is recognized on a straight-
line basis over the lease term.

Equity Method Investments—The Company has a 40% non-controlling common share interest in the eFC (adjusted to 10% as of the third quarter of 2023) and Rigzone (adjusted to zero percent as of the second quarter of 2022) businesses as the Company does not have the ability to direct the activities of the businesses that most significantly impact their economic performance. The common share interests in eFC and Rigzone, during the periods of ownership, are being accounted for under the equity method of accounting as the Company does have the ability to exercise significant influence over the businesses. The recorded value is adjusted based on the Company's proportionate share of the businesses net income and is recorded three months in arrears. See Note 7 for additional disclosures.
Goodwill and Intangible Assets, Policy [Policy Text Block] Goodwill and Indefinite-Lived Acquired Intangible Assets—Goodwill is recorded when the purchase price paid for an acquisition exceeds the estimated fair value of the net identified tangible and intangible assets acquired. The indefinite-lived acquired intangible assets include the Dice trademarks and brand name. The Company performs a test for impairment of goodwill and indefinite-lived intangible assets annually on October 1, or more frequently if indicators of potential impairment exist, to determine if the carrying value of the recorded asset is impaired. The impairment review process for goodwill compares the fair value of the reporting unit in which goodwill resides to its carrying value. The impairment review process for indefinite-lived intangible assets compares the fair value of the assets to their carrying value. The determination of whether or not the asset has become impaired involves a significant level of judgment in the assumptions underlying the approach used to determine the value of the Company’s reporting units or the intangible asset. Changes in the Company’s strategy and/or market conditions could significantly impact these judgments and require adjustments to recorded amounts of goodwill or indefinite-lived intangible assets. See Notes 9 and 10 for discussion of impairment charges.
Foreign Currency Transactions and Translations Policy [Policy Text Block]
Foreign Currency Translation—For the Company’s foreign operations, which entirely related to eFC prior to June 30, 2021, whose functional currency is not the U.S. dollar, the assets and liabilities are translated into U.S. dollars at current exchange rates. Resulting translation adjustments are reflected as Other Comprehensive Income (Loss). Revenue and expenses are translated at average exchange rates for the period. Transaction gains and losses that arise from exchange rate fluctuations on transactions denominated in a currency other than the functional currency are charged to operations as incurred. Translation adjustments subsequent to June 30, 2021 relate to the Company's equity method investment in eFC.
Advertising Cost [Policy Text Block]
Advertising Costs—The Company expenses advertising costs as they are incurred. Advertising expense for the years ended December 31, 2023, 2022 and 2021 were $14.9 million, $17.9 million and $12.5 million, respectively.
Income Tax, Policy [Policy Text Block]
Income Taxes—The Company recognizes deferred taxes by the asset and liability method. Under this method, deferred income taxes are recognized for differences between the financial statement and tax bases of assets and liabilities at enacted statutory tax rates in effect for the years in which the differences are expected to reverse. Valuation allowances are established when necessary to reduce deferred tax assets to the amounts expected to be realized. The primary sources of temporary differences are stock-based compensation, amortization and impairment of intangible assets, depreciation of fixed assets, operating lease assets and liabilities, and capitalized contract costs.
Share-based Payment Arrangement [Policy Text Block]
Stock-Based Compensation—The Company has a plan to grant equity awards to certain employees and directors of the Company and its subsidiaries. In accordance with FASB ASC Topic 718 Compensation-Stock Compensation, the Company accounts for forfeitures when they occur. See Note 15 for additional disclosures.
Fair Value Measurement, Policy [Policy Text Block]
Fair Value of Financial Instruments—The carrying amounts reported in the consolidated balance sheets for cash, accounts receivable, and accounts payable and accrued expenses approximate their fair values. The Company’s long-term debt consists of borrowings under its credit facility. Investments consist of common and preferred share ownership interests in businesses. See Notes 3 and 11 for additional disclosures.
Unusual Risks and Uncertainties [Table Text Block]
Risks and Uncertainties—The Company is subject to the risks, expenses and uncertainties frequently encountered by companies in the rapidly evolving markets for online products and services. These risks include the failure to develop and extend the Company’s web sites and brands, the rejection of the Company’s services by consumers, vendors and/or advertisers, the inability of the Company to maintain and increase the levels of traffic on its web sites, as well as other risks and uncertainties. In the event that the Company does not successfully execute its business plan, certain assets may not be recoverable.
Use of Estimates, Policy [Policy Text Block]
Use of Estimates—The preparation of financial statements in conformity with accounting principles generally accepted in the United States of America requires management to make estimates and assumptions that affect the reported amounts of assets and liabilities, disclosure of contingent assets and liabilities as of the date of the financial statements, and reported amounts of revenues and expenses during the reporting period. Actual results could differ from these estimates. DHI’s significant estimates include the useful lives and valuation of fixed assets and intangible assets, goodwill, lease right-of-use assets, income taxes, and
the assumptions used to value the Performance-Based Restricted Stock Units (“PSUs”) of the Company.
Earnings Per Share, Policy [Policy Text Block]
Earnings per Share—The Company follows the Earnings Per Share topic of the FASB ASC in computing earnings per share (“EPS”). Basic EPS is calculated by dividing income from continuing operations, income from discontinued operations, and net income by the weighted average number of shares outstanding. When the effects are dilutive, diluted earnings per share is calculated using the weighted average number of shares outstanding, and the dilutive effect of stock-based compensation awards as determined under the treasury stock method. Certain stock awards were excluded from the computation of diluted earnings per share due to their anti-dilutive effect. See Note 18 for additional disclosures.
New Accounting Pronouncements, Policy [Policy Text Block]
New Accounting Pronouncements— In June 2016, the FASB issued ASU No. 2016-13, Financial Instruments - Credit Losses (Topic 326): Measurement of Credit Losses on Financial Instruments. ASU 2016-13 changes how entities will account for credit losses for most financial assets and certain other instruments that are not measured at fair value through net income. The guidance replaces the current "incurred loss" model with an "expected loss" model that requires consideration of a broader range of information to estimate expected credit losses over the lifetime of a financial asset. The Company adopted ASU 2016-13 on January 1, 2023, under the modified retrospective method as required by the standard. The Company recorded a cumulative-effect adjustment of $0.3 million to increase accumulated earnings and reduce the allowance for doubtful accounts as of January 1, 2023. Prior period amounts were not adjusted and will continue to be reported under the accounting standards in effect for the period presented.

In November 2023, the FASB issued ASU 2023-07, Segment Reporting - Improvements to Reportable Segment Disclosures. The new accounting standard relates to disclosures about a public entity’s reportable segments and provides more detailed information about a reportable segment’s expenses. The new standard is effective for fiscal years beginning after December 15, 2023, and interim periods beginning after December 15, 2024, with retrospective application required. We are evaluating the effect of the standard on our consolidated financial statement disclosures.
In December 2023, the FASB issued ASU 2023-09, Improvements to Income Tax Disclosures. The new accounting standard requires more detailed disclosures regarding the effective tax rate reconciliation and income taxes paid. The standard is effective for fiscal years beginning after December 15, 2024, and may be applied on either a prospective or retrospective basis, with early adoption permitted. We are evaluating the effect of the standard on our consolidated financial statement disclosures.
v3.24.0.1
SIGNIFCANT ACCOUNTING POLICIES (Tables)
 12 Months Ended
Dec. 31, 2023
Accounting Policies [Abstract]  
Schedule of Cash Flow, Supplemental Disclosures [Table Text Block]
The supplemental disclosures to the accompanying consolidated statements of cash flows are as follows (in thousands):
 202320222021
Supplemental cash flow information:
Interest paid$3,471 $1,480 $825 
Taxes paid3,450 2,849 393 
Non-cash investing and financing activities:
Capital expenditures on fixed assets included in accounts payable and accrued expenses1,009 327 144 
v3.24.0.1
DISCONTINUED OPERATIONS (Tables)
 12 Months Ended
Dec. 31, 2023
Discontinued Operations and Disposal Groups [Abstract]  
Disposal Groups, Including Discontinued Operations
The results of discontinued operations on the consolidated statements of operations were as follows for the year ended December 31, 2021 (in thousands):
Revenues$12,130 
Operating expenses(10,821)
Operating income1,309 
Loss on disposition of discontinued operations(1)
(30,203)
Other income1 
Loss before income taxes(28,893)
Income tax expense447 
Net loss$(29,340)
(1) The loss was comprised of $28.1 million related to the reclassification of currency translation adjustments and $5.2 million from the removal of eFC's net assets. The loss was partially offset by the recording of an equity investment of $3.6 million and eFC's earnings during the six month period ended June 30, 2021.

Depreciation, fixed asset purchases and other significant non-cash items related to discontinued operations were as follows (in thousands):
2021
Depreciation$774 
Purchases of fixed assets$447 
Cash paid for amounts included in measurement of lease liabilities:
   Operating cash flows from operating leases$804 
During the third quarter of 2023, the Company sold a portion of its ownership in eFC reducing its total interest in eFC from 40% to 10%.
v3.24.0.1
REVENUE RECOGNITION (Tables)
 12 Months Ended
Dec. 31, 2023
Revenue from Contract with Customer [Abstract]  
Disaggregation of Revenue The following table provides information about disaggregated revenue by brand (in thousands):
For the Year Ended December 31,
202320222021
Dice (1)
$102,584 $106,957 $86,257 
ClearanceJobs49,294 42,723 33,646 
Total$151,878 $149,680 $119,903 
(1) Includes Dice and Career Events.
Contract with Customer, Asset and Liability
The following table provides information about opening and closing balances of receivables and contract liabilities from contracts with customers as required under Topic 606 (in thousands):
As of December 31, 2023As of December 31, 2022As of December 31, 2021
Receivables$22,225 $20,494 $18,385 
Short-term contract liabilities (deferred revenue)49,463 50,121 45,217 
Long-term contract liabilities (deferred revenue)508 743 929 

We receive payments from customers based upon contractual billing schedules; accounts receivable is recorded when customers are invoiced per the contractual billing schedules. As the Company's standard payment terms are less than one year, the Company elected the expedient, where applicable. As a result, the Company did not consider the effects of a significant financing component. Contract liabilities include customer billings delivered in advance of performance under the contract, and associated revenue is realized when services are rendered under the contract.

Receivables increase due to customer billings and decrease by cash collected from customers. Contract liabilities increase due to customer billings and are decreased as performance obligations are satisfied under the contracts.

The Company recognized the following revenues as a result of changes in the contract liability balances in the respective periods (in thousands):
Year Ended December 31, 2023Year Ended December 31, 2022Year Ended December 31, 2021
Revenue recognized in the period from:
Amounts included in the contract liability at the beginning of the period$50,141 $45,311 $35,692 
Revenue, Remaining Performance Obligation, Expected Timing of Satisfaction
Under the guidance of Topic 606, the following table includes estimated deferred revenue expected to be recognized in the future related to performance obligations that are unsatisfied or partially unsatisfied at the end of the reporting period (in thousands):
202420252026Total
Tech-focused$49,463 $419 $89 $49,971 
v3.24.0.1
Leases (Tables)
 12 Months Ended
Dec. 31, 2023
Leases [Abstract]  
Schedule of Lease Cost
The components of lease cost were as follows (in thousands):
Year Ended December 31, 2023Year Ended December 31, 2022Year Ended December 31, 2021
Operating lease cost1
$1,945 $2,103 $2,277 
Sublease income(399)(475)(543)
Total lease cost2
$1,546 $1,628 $1,734 
(1) Includes short-term and variable lease costs, which are immaterial.
(2) Total lease costs is recorded in general and administrative expenses in the consolidated statements of operations.
Operating Lease, Lease Income [Table Text Block]
Supplemental cash flow information related to leases was as follows (in thousands):
Year Ended December 31, 2023Year Ended December 31, 2022Year Ended December 31, 2021
Cash paid for amounts included in measurement of lease liabilities:
Operating cash flows from operating leases
$2,309 $2,703 $2,299 
Right-of-use assets obtained in exchange for lease obligations:
Operating leases1
$— $1,542 $— 
(1) During the year ended December 31, 2022, our right-of-use asset obtained in exchanged for lease obligations was reduced by $2.1 million, which represents a tenant improvement allowance that was consumed in 2023.
Schedule of Supplemental Balance Sheet Information
Supplemental balance sheet information related to leases was as follows (in thousands, except lease term and discount rate):
December 31, 2023December 31, 2022
Operating lease right-of-use assets (as reported)1
$4,759 $6,581 
Operating lease liabilities - current$2,006 $2,231 
Less: tenant improvement allowance1
— (2,126)
Operating lease liabilities - current (as reported)2,006 105 
Operating lease liabilities - non-current (as reported)6,543 8,428 
Total operating lease liabilities
$8,549 $8,533 
Weighted Average Remaining Lease Terms (in years)
       Operating leases6.2 years5.8 years
Weighted Average Discount Rate
       Operating leases4.5 %4.4 %
(1) At December 31, 2022, our right-of-use asset includes a reduction of $2.1 million, which represents a tenant improvement allowance that was consumed in 2023.
Schedule of Future Operating Lease Payments
As of December 31, 2023, future operating lease payments were as follows (in thousands):
Operating Leases
2024$2,170 
20252,419 
20261,474 
2027575 
2028501 
Thereafter2,939 
Total lease payments
10,078 
Less: imputed interest(1,529)
Less: tenant improvement allowance— 
Total
$8,549 
v3.24.0.1
FIXED ASSETS (Tables)
 12 Months Ended
Dec. 31, 2023
Property, Plant and Equipment [Line Items]  
Property, Plant and Equipment [Table Text Block]
Fixed assets, net consist of the following as of December 31, 2023 and 2022 (in thousands):
 20232022
Computer equipment and software$3,921 $4,147 
Furniture and fixtures686 2,410 
Leasehold improvements3,961 1,817 
Capitalized development costs63,931 59,018 
72,499 67,392 
Less: Accumulated depreciation and amortization(47,227)(46,140)
Fixed assets, net$25,272 $21,252 
During the years ended December 31, 2023, 2022, and 2021, depreciation expense was $16.9 million, $17.5 million, and $16.3 million, respectively.
v3.24.0.1
INDEBTEDNESS (Tables)
 12 Months Ended
Dec. 31, 2023
Debt Instrument [Line Items]  
Schedule of Long-term Debt
The amounts borrowed as of December 31, 2023 and 2022 are as follows (dollars in thousands):
 December 31,
2023		December 31,
2022
Long-term debt under revolving credit facility(1)
$38,000 $30,000 
Available to be borrowed under revolving facility(2)
$62,000 $70,000 
Interest rates:
LIBOR rate loans:
Interest margin(3)
2.35 %2.35 %
Actual interest rates7.71 %6.67 %
Commitment Fee0.40 %0.40 %
(1) In connection with the Credit Agreement, during the second quarter of 2022, the Company recorded deferred financing costs of $0.7 million recorded to other assets on the condensed consolidated balance sheets. Accumulated amortization as of December 31, 2023 was $0.2 million.
(2) The amount available to be borrowed is subject to certain limitations, such as a consolidated leverage ratio, as defined in the Credit Agreement.
(3) Includes additional spread of 0.10%.
v3.24.0.1
EQUITY TRANSACTIONS (Tables)
 12 Months Ended
Dec. 31, 2023
Equity, Class of Treasury Stock [Line Items]  
Class of Treasury Stock [Table Text Block]
The following table summarizes the stock repurchase plans approved by the Board of Directors:
May 2020 to May 2021(1)
Feb 2021 to Jun 2022(2)
Feb 2022 to Feb 2023(3)
Feb 2023 to Feb 2024(4)
Approval DateMay 2020February 2021February 2022February 2023
Authorized Repurchase Amount of Common Stock$5 million$20 million$15 million$10 million
(1) During the first quarter of 2021, the Company completed its purchases under the plan, which consisted of 2.2 million shares for $5.0 million, effectively ending the plan prior to its original expiration date.
(2) During the second quarter of 2021, the Company amended its $8.0 million stock repurchase program approved in February 2021 and allowed for the purchase of an additional $12.0 million of our common stock through June 2022, bringing total authorized purchases under the plan to $20.0 million. During the first quarter of 2022, the Company completed its purchases under the plan, which consisted of approximately 4.4 million shares for $20.0 million, effectively ending the plan prior to its original expiration date.
(3) During February 2023, the stock repurchase program approved in February 2022 expired with a total of 2.6 million shares purchased for $14.7 million.
(4) On February 9, 2023, the Company announced that its Board approved a new stock repurchase program that permits the purchase of up to $10.0 million of the Company's common stock through February 2024.
Schedule of Repurchase Agreements [Table Text Block]
Purchases of the Company's common stock pursuant to the Stock Repurchase Plans were as follows:
Year Ended December 31,
20232022 2021
Shares repurchased(1)
1,661,278  3,287,096  3,905,050 
Average purchase price per share(2)
$4.17 $5.66 $3.92 
Dollar value of shares repurchased (in thousands)(3)
$6,928  $18,596  $15,323 
(1) No shares of our common stock were purchased other than through a publicly announced plan or program.
(2) Average price paid per share includes costs associated with the repurchases.
(3) The value of shares repurchased as of December 31, 2023, 2022, and 2021 includes $33,331, $65,990, and $55,780, respectively, of costs associated with the repurchase.
Cash Proceeds Received and Tax Benefit from Share-Based Payment Awards
Purchases of the Company's common stock pursuant to the 2022 Omnibus Equity Award Plan, as Amended and Restated were as follows:
Year Ended December 31,
20232022 2021
Shares repurchased upon restricted stock/PSU vesting1,152,993  948,582  910,171 
Average purchase price per share$5.41 $5.43 $3.27 
Dollar value of shares repurchased upon restricted stock/PSU vesting (in thousands)$6,237  $5,155  $2,978 
v3.24.0.1
COMPREHENSIVE INCOME (Tables)
 12 Months Ended
Dec. 31, 2023
Accumulated Other Comprehensive Income (Loss) [Line Items]  
Schedule of Accumulated Other Comprehensive Income (Loss) [Table Text Block]
FASB ASC topic on Comprehensive Income establishes standards for the reporting and display of comprehensive income and its components in a full set of general-purpose financial statements. This statement requires that all items that are required to be recognized as components of comprehensive income be reported in a financial statement with the same prominence as other financial statements. During the year ended December 31, 2021, the Company had $28.1 million of currency translation adjustments reclassified to the Statements of Operations related to the removal of eFC's net assets. The Company had no amounts reclassified out of accumulated other comprehensive income for the year ended December 31, 2022. During the year ended December 31, 2023, the Company had $0.2 million of currency translation adjustments reclassified to the Statements of Operations related to selling a portion of its eFC ownership. The foreign currency translation adjustments impact
comprehensive income. Accumulated other comprehensive income (loss), net consists of the following components, net of tax (in thousands):
Year Ended December 31,
 202320222021
Foreign currency translation:
Balance at beginning of year$(481)$(61)$(28,519)
Foreign currency translation adjustment198 (420)395 
Cumulative translation adjustments reclassified to the Statements of Operations200 — 28,063 
Balance at end of year$(83)$(481)$(61)
v3.24.0.1
STOCK BASED COMPENSATION (Tables)
 12 Months Ended
Dec. 31, 2023
Performance Stock Units [Member]  
Equity [Abstract]  
Schedule of Nonvested Share Activity
A summary of the status of PSUs as of December 31, 2023, 2022, and 2021 and the changes during the periods then ended, is presented below:
Year Ended December 31,
202320222021
SharesWeighted- Average Fair Value at Grant DateSharesWeighted- Average Fair Value at Grant DateSharesWeighted- Average Fair Value at Grant Date
Non-vested at beginning of the period2,086,933 $3.48 1,593,775 $2.62 1,352,438 $2.50 
Granted(1)
1,552,715 $5.28 1,553,332 $3.77 990,000 $2.62 
Forfeited(2)
(603,836)$5.15 (93,341)$2.40 (161,946)$2.63 
Vested (1,418,850)$3.54 (966,833)$2.64 (586,717)$2.32 
Non-vested at end of period1,616,962 $4.52 2,086,933 $3.48 1,593,775 $2.62 
Expected to vest1,616,962 $4.52 2,086,933 $3.48 1,593,775 $2.62 
(1) PSUs granted includes 587,587 additional PSUs granted in the first quarter of 2023 related to the bookings achievement for the performance period ended December 31, 2022 and 853,332 additional PSUs granted in the first quarter of 2022 related to the bookings achievement for the performance period ended December 31, 2021.
(2)PSUs forfeited includes 48,633 PSUs forfeited in the first quarter of 2021 related to the bookings achievement for the performance period ended December 31, 2020.
Restricted Stock Units (RSUs) [Member]  
Equity [Abstract]  
Schedule of Nonvested Share Activity
A summary of the status of restricted stock awards as of December 31, 2023, 2022, and 2021 and the changes during the periods then ended is presented below:
Year Ended December 31,
202320222021
SharesWeighted- Average Fair Value at Grant DateSharesWeighted- Average Fair Value at Grant DateSharesWeighted- Average Fair Value at Grant Date
Non-vested at beginning of the period2,639,286 $3.96 3,371,832 $2.80 3,877,853 $2.49 
Granted1,748,172 $4.95 1,238,331 $5.13 2,267,683 $2.98 
Forfeited(502,018)$5.22 (132,218)$3.43 (684,976)$2.73 
Vested(1,552,004)$3.78 (1,838,659)$2.68 (2,088,728)$2.43 
Non-vested at end of period2,333,436 $4.55 2,639,286 $3.96 3,371,832 $2.80 
Expected to vest2,333,436 $4.55 2,639,286 $3.96 3,371,832 $2.80 
v3.24.0.1
INCOME TAXES (Tables)
 12 Months Ended
Dec. 31, 2023
Income Tax Disclosure [Abstract]  
Schedule of Deferred Tax Assets and Liabilities [Table Text Block]
Deferred tax assets (liabilities) included in the balance sheet as of December 31, 2023 and 2022 are as follows (in thousands): 

 20232022
Deferred tax assets:
Capital loss carryforward$22,976 $4,904 
Allowance for doubtful accounts349 380 
Depreciation of fixed assets989 — 
Provision for accrued expenses and other, net893 1,040 
Investments620 534 
Stock-based compensation2,505 2,692 
Operating lease liabilities2,102 2,066 
Tax credit carryforward311 303 
30,745 11,919 
Less valuation allowance23,852 5,694 
Deferred tax asset, net of valuation allowance6,893 6,225 
Deferred tax liabilities:
Acquired intangibles(6,355)(6,325)
Depreciation of fixed assets— (1,416)
Capitalized contract costs(1,578)(2,391)
Operating lease assets(1,174)(1,608)
Deferred tax liability(9,107)(11,740)
Net deferred tax liability$(2,214)$(5,515)
Schedule of Income before Income Tax, Domestic and Foreign
Schedule of Components of Income Tax Expense (Benefit) [Table Text Block]
Tax expense (benefit) for the years ended December 31, 2023, 2022 and 2021 is as follows (in thousands):
 202320222021
Current income tax expense (benefit):
Federal$2,631 $2,478 $(332)
State801 743 154 
Current income tax expense (benefit)3,432 3,221 (178)
Deferred income tax expense (benefit):
Federal(2,648)(3,173)(414)
State(653)(627)(37)
Deferred income tax expense (benefit)(3,301)(3,800)(451)
Income tax expense (benefit)$131 $(579)$(629)
Schedule of Effective Income Tax Rate Reconciliation [Table Text Block]
A reconciliation between tax expense (benefit) at the federal statutory rate and the reported income tax expense (benefit) is summarized as follows:
 Year Ended December 31,
 202320222021
Federal statutory rate$760 $755 $(216)
Loss on sale of investments(22,881)— (251)
Expiration of capital loss carryforward4,680 — — 
Stock-based compensation(399)(1,130)(84)
State tax expense, net of federal effect80 139 110 
Change in accrual for unrecognized tax benefits263 (16)(155)
Executive compensation1,214 266 541 
Research and development tax credits(1,651)(763)(478)
Income from equity method investment(105)(335)— 
Change in valuation allowance18,158 555 — 
Other12 (50)(96)
Income tax expense (benefit)$131 $(579)$(629)
Effective tax rate3.6 %(16.1)%61.0 %
Summary of Positions for which Significant Change in Unrecognized Tax Benefits is Reasonably Possible [Table Text Block] Following is a reconciliation of the amounts of unrecognized tax benefits, net of tax and excluding interest and penalties, for the years ended December 31, 2023, 2022 and 2021 (in thousands):
 202320222021
Unrecognized tax benefits—beginning of period$734 $730 $858 
Increases in tax positions related to current year282 194 165 
Increases (decreases) in tax positions related to prior year131 — (42)
Lapse of statute of limitations(168)(190)(251)
Unrecognized tax benefits—end of period$979 $734 $730 
Schedule of Unrecognized Tax Benefits Roll Forward At December 31, 2023 and 2022, the Company's accrual for unrecognized tax benefits consists of the following:
20232022
Unrecognized tax benefits$979 $734 
Estimated accrued interest and penalties5335
Accrual for unrecognized tax benefits, as recorded$1,032 $769 
v3.24.0.1
EARNINGS PER SHARE (Tables)
 12 Months Ended
Dec. 31, 2023
Earnings Per Share [Abstract]  
Schedule of Earnings Per Share, Basic and Diluted The following is a calculation of basic and diluted earnings (loss) per share and weighted-average shares outstanding (in thousands, except per share amounts):
 202320222021
Income (loss) from continuing operations$3,491 $4,176 $(402)
Income (loss) from discontinued operations, net of tax$— $— $(29,340)
Net Income (loss)$3,491 $4,176 $(29,742)
Weighted-average shares outstanding—basic43,571 44,274 46,333 
Add shares issuable from stock-based awards(1)
925 2,259 — 
Weighted-average shares outstanding—diluted$44,496 $46,533 $46,333 
Basic earnings (loss) per share - continuing operations$0.08 $0.09 $(0.01)
Diluted earnings (loss) per share - continuing operations$0.08 $0.09 $(0.01)
Basic earnings (loss) per share - discontinued operations$— $— $(0.63)
Diluted earnings (loss) per share - discontinued operations$— $— $(0.63)
Basic earnings (loss) per share$0.08 $0.09 $(0.64)
Diluted earnings (loss) per share$0.08 $0.09 $(0.64)
Shares excluded from the calculation of diluted earnings per share(2)
2,009 137 — 
(1) For the twelve months ended December 31, 2021, 2.6 million shares were excluded from the computation of shares contingently issuable upon exercise as we recognized a net loss from continuing operations.
(2) Represents outstanding stock-based awards that were anti-dilutive and excluded from the calculation of diluted earnings per share.
v3.24.0.1
CONSOLIDATED VALUATION AND QUALIFYING ACCOUNTS (Tables)
 12 Months Ended
Dec. 31, 2023
SEC Schedule, 12-09, Valuation and Qualifying Accounts Disclosure [Line Items]  
Summary of Valuation Allowance [Table Text Block]
Column AColumn BColumn CColumn DColumn E
 Balance at
Beginning
of Period		Charged
to Income		DeductionsBalance
at End of
Period
Description    
Reserves Deducted From Assets to Which They Apply:
Reserve for uncollectible accounts receivable:
Year ended December 31, 2021$1,001 $330 $(598)$733 
Year ended December 31, 2022733 1,469 (828)1,374 
Year ended December 31, 20231,374 1,151 (1,212)1,313 
Deferred tax valuation allowance:
Year ended December 31, 2021$5,305 $(166)$— $5,139 
Year ended December 31, 20225,139 555 — 5,694 
Year ended December 31, 20235,694 18,158 — 23,852 
____________________

 See notes to consolidated financial statements included elsewhere herein.
v3.24.0.1
SIGNIFCANT ACCOUNTING POLICIES (Details) - USD ($)
$ in Thousands
 3 Months Ended 12 Months Ended
Jun. 30, 2023
Dec. 31, 2023
Dec. 31, 2022
Dec. 31, 2021
Sep. 30, 2023
Sep. 30, 2022
Jun. 30, 2022
Jun. 30, 2021
Schedule of Cost-method Investments [Line Items] (Deprecated 2018-01-31)                
Interest in Investment         4.10% 4.90%    
Capitalized Contract Cost, Net   $ 6,364 $ 9,677          
Accumulated earnings   32,228 28,405          
Operating lease right-of-use assets (as reported)1   4,759 6,581          
Operating Lease, Liability   8,549 8,533          
Net cash flows from operating activities   21,345 36,035 $ 28,581        
Cumulative Effect of New Accounting Principle   $ 332            
Capitalized software, useful life   2 years            
Cloud computing arrangement, useful life   3 years            
Interest Paid, Including Capitalized Interest, Operating and Investing Activities   $ 3,471 1,480 825        
Advertising Expense   14,900 17,900 12,500        
Income Taxes Paid   3,450 2,849 393        
Capital Expenditures Incurred but Not yet Paid   1,009 327 144        
Stock Repurchase Program, Not Settled, Amount   4,800            
New Accounting Pronouncements or Change in Accounting Principle [Line Items]                
Accumulated earnings   32,228 28,405          
Capitalized Contract Cost, Net   6,364 9,677          
Revenues   $ 151,878 $ 149,680 $ 119,903        
Equity Method Investment, Common Share Interest             40.00%  
Equity Method Investment, Common Share Interest             40.00%  
Financing Receivable, Allowance for Credit Losses, Effect of Change in Method $ 300              
New Business Sales Contracts                
Schedule of Cost-method Investments [Line Items] (Deprecated 2018-01-31)                
Capitalized contract cost, customer life   3 years            
Remaining Sales Contracts                
Schedule of Cost-method Investments [Line Items] (Deprecated 2018-01-31)                
Capitalized contract cost, customer life   1 year            
Capitalized Development Costs                
Schedule of Cost-method Investments [Line Items] (Deprecated 2018-01-31)                
Property, plant and equipment, useful life   2 years            
eFinancial Careers [Member]                
New Accounting Pronouncements or Change in Accounting Principle [Line Items]                
Noncontrolling Interest, Ownership Percentage by Noncontrolling Owners         10.00%     40.00%
Noncontrolling Interest, Ownership Percentage by Noncontrolling Owners         10.00%     40.00%
Minimum [Member]                
Schedule of Cost-method Investments [Line Items] (Deprecated 2018-01-31)                
Property, plant and equipment, useful life   2 years            
New Accounting Pronouncements or Change in Accounting Principle [Line Items]                
Lessee, Operating Lease, Term of Contract   1 year            
Lessee, Operating Lease, Term of Contract   1 year            
Maximum [Member]                
Schedule of Cost-method Investments [Line Items] (Deprecated 2018-01-31)                
Property, plant and equipment, useful life   5 years            
New Accounting Pronouncements or Change in Accounting Principle [Line Items]                
Lessee, Operating Lease, Term of Contract   10 years            
Lessee, Operating Lease, Term of Contract   10 years            
eFinancial Careers [Member]                
New Accounting Pronouncements or Change in Accounting Principle [Line Items]                
Equity Method Investment, Common Share Interest 40.00%       10.00%     40.00%
Equity Method Investment, Common Share Interest 40.00%       10.00%     40.00%
v3.24.0.1
FAIR VALUE MEASUREMENTS (Unobservable Level 3 Inputs) (Details)
Sep. 30, 2023
Jun. 30, 2021
eFinancial Careers [Member]    
Fair Value Disclosure, Asset and Liability, Not Measured at Fair Value [Line Items]    
Noncontrolling Interest, Ownership Percentage by Noncontrolling Owners 10.00% 40.00%
eFinancial Careers [Member]    
Fair Value Disclosure, Asset and Liability, Not Measured at Fair Value [Line Items]    
Fair Value, Discount Rate   19.00%
v3.24.0.1
DISCONTINUED OPERATIONS - Narrative (Details)
Jun. 30, 2021
Discontinued Operations, Disposed of by Sale  
Income Statement, Balance Sheet and Additional Disclosures by Disposal Groups, Including Discontinued Operations [Line Items]  
Discontinued operation, equity method investment retained after disposal, ownership interest after disposal 40.00%
v3.24.0.1
DISCONTINUED OPERATIONS - Results of Discontinued Operations on the Consolidated Statements of Operations (Details) - USD ($)
$ in Thousands
 12 Months Ended
Dec. 31, 2023
Dec. 31, 2022
Dec. 31, 2021
Income Statement, Balance Sheet and Additional Disclosures by Disposal Groups, Including Discontinued Operations [Line Items]      
Loss on disposition of discontinued operations $ 0 $ 0 $ (30,203)
Net loss $ 0 $ 0 (29,340)
Discontinued Operations, Disposed of by Sale      
Income Statement, Balance Sheet and Additional Disclosures by Disposal Groups, Including Discontinued Operations [Line Items]      
Revenues     12,130
Operating expenses     (10,821)
Operating income     1,309
Loss on disposition of discontinued operations     (30,203)
Other income     1
Loss before income taxes     (28,893)
Income tax expense     447
Net loss     (29,340)
Disposal group, including discontinued operation, foreign currency translation gains (losses)     28,100
Disposal group, including discontinued operation, net assets (liabilities)     5,200
Income (loss) of discontinued operation, equity method investment retained after disposal, before income tax     $ 3,600
v3.24.0.1
DISCONTINUED OPERATIONS - Depreciation, Fixed Asset Purchases and Other Significant Non-Cash Items Related to Discontinued Operations (Details) - Discontinued Operations, Disposed of by Sale
$ in Thousands
 12 Months Ended
Dec. 31, 2021
USD ($)
Income Statement, Balance Sheet and Additional Disclosures by Disposal Groups, Including Discontinued Operations [Line Items]  
Depreciation $ 774
Purchases of fixed assets 447
Cash paid for amounts included in measurement of lease liabilities:  
Operating cash flows from operating leases $ 804
v3.24.0.1
REVENUE RECOGNITION (Details) - USD ($)
$ in Thousands
Dec. 31, 2023
Dec. 31, 2022
New Accounting Pronouncements or Change in Accounting Principle [Line Items]    
Accumulated earnings $ 32,228 $ 28,405
v3.24.0.1
REVENUE RECOGNITION - Disaggregated Revenue (Details) - Tech-Focused [Member] - USD ($)
$ in Thousands
 12 Months Ended
Dec. 31, 2023
Dec. 31, 2022
Dec. 31, 2021
Disaggregation of Revenue [Line Items]      
Revenues $ 151,878 $ 149,680 $ 119,903
Dice [Member]      
Disaggregation of Revenue [Line Items]      
Revenues 102,584 106,957 86,257
ClearanceJobs [Member]      
Disaggregation of Revenue [Line Items]      
Revenues $ 49,294 $ 42,723 $ 33,646
v3.24.0.1
REVENUE RECOGNITION - Contract Balances (Details) - USD ($)
$ in Thousands
 12 Months Ended
Dec. 31, 2023
Dec. 31, 2022
Dec. 31, 2021
Revenue from Contract with Customer [Abstract]      
Deferred Revenue $ 49,463 $ 50,121 $ 45,217
Deferred Revenue, Noncurrent 508 743 929
Contract with Customer, Liability, Revenue Recognized 50,141 45,311 35,692
Accounts receivable, net of allowance for doubtful accounts of $1,313 and $1,374 $ 22,225 $ 20,494 $ 18,385
v3.24.0.1
REVENUE RECOGNITION - Performance Obligations (Details)
$ in Thousands
Dec. 31, 2023
USD ($)
Revenue, Remaining Performance Obligation, Expected Timing of Satisfaction [Line Items]  
Revenue, Remaining Performance Obligation, Amount $ 49,971
Revenue, Remaining Performance Obligation, Expected Timing of Satisfaction, Start Date [Axis]: 2024-01-01  
Revenue, Remaining Performance Obligation, Expected Timing of Satisfaction [Line Items]  
Revenue, Remaining Performance Obligation, Amount $ 49,463
Revenue, Remaining Performance Obligation, Expected Timing of Satisfaction, Period 1 year
Revenue, Remaining Performance Obligation, Expected Timing of Satisfaction, Start Date [Axis]: 2025-01-01  
Revenue, Remaining Performance Obligation, Expected Timing of Satisfaction [Line Items]  
Revenue, Remaining Performance Obligation, Amount $ 419
Revenue, Remaining Performance Obligation, Expected Timing of Satisfaction, Period 1 year
Revenue, Remaining Performance Obligation, Expected Timing of Satisfaction, Start Date [Axis]: 2026-01-01  
Revenue, Remaining Performance Obligation, Expected Timing of Satisfaction [Line Items]  
Revenue, Remaining Performance Obligation, Amount $ 89
Revenue, Remaining Performance Obligation, Expected Timing of Satisfaction, Period 1 year
v3.24.0.1
Leases - Narrative (Details) - USD ($)
 12 Months Ended
Dec. 31, 2023
Dec. 31, 2022
Dec. 31, 2021
Leases [Abstract]      
Operating lease right-of-use assets (as reported)1 $ 4,759,000 $ 6,581,000  
Operating Lease, Liability 8,549,000 8,533,000  
Impairment of right-of-use asset $ 0 $ 0 $ 1,919,000
v3.24.0.1
Leases - Schedule of Lease Costs (Details) - USD ($)
$ in Thousands
 12 Months Ended
Dec. 31, 2023
Dec. 31, 2022
Dec. 31, 2021
Leases [Abstract]      
Operating lease cost1 $ 1,945 $ 2,103 $ 2,277
Sublease income (399) (475) (543)
Total lease cost2 $ 1,546 $ 1,628 $ 1,734
v3.24.0.1
Leases - Schedule of Supplemental Cash Flows Information (Details) - USD ($)
 12 Months Ended
Dec. 31, 2023
Dec. 31, 2022
Dec. 31, 2021
Cash paid for amounts included in measurement of lease liabilities:      
Operating cash flows from operating leases $ 2,309,000 $ 2,703,000 $ 2,299,000
Right-of-use assets obtained in exchange for lease obligations:      
Operating leases1 0 1,542,000 $ 0
Operating lease right-of-use assets (as reported)1 4,759,000 6,581,000  
Operating lease liabilities - current 2,006,000 2,231,000  
Less: tenant improvement allowance 0 (2,126,000)  
Operating lease liabilities - current 2,006,000 105,000  
Operating Lease, Liability, Noncurrent 6,543,000 8,428,000  
Total $ 8,549,000 $ 8,533,000  
v3.24.0.1
Leases - Schedule of Supplemental Balance Sheet Information (Details) - USD ($)
$ in Thousands
Dec. 31, 2023
Dec. 31, 2022
Leases [Abstract]    
Operating lease right-of-use assets (as reported)1 $ 4,759 $ 6,581
Operating lease liabilities - current 2,006 105
Operating lease liabilities - non-current (as reported) 6,543 8,428
Total operating lease liabilities 8,549 8,533
Tenant improvement allowance $ 0 $ 2,126
Weighted Average Remaining Lease Term [Abstract]    
Operating leases 6 years 2 months 12 days 5 years 9 months 18 days
Leases, Weighted Average Discount Rate [Abstract]    
Operating leases 4.50% 4.40%
v3.24.0.1
Leases - Schedule of Future Operating Lease Payments (Details) - USD ($)
$ in Thousands
Dec. 31, 2023
Dec. 31, 2022
Leases [Abstract]    
2024 $ 2,170  
2025 2,419  
2026 1,474  
2027 575  
2028 501  
Thereafter 2,939  
Total lease payments 10,078  
Less: imputed interest (1,529)  
Less: tenant improvement allowance 0 $ (2,126)
Total $ 8,549 $ 8,533
v3.24.0.1
Investments, Equity Method and Joint Ventures (Details) - USD ($)
$ in Thousands
 3 Months Ended 6 Months Ended 9 Months Ended 12 Months Ended
Sep. 30, 2023
Jun. 30, 2022
Jun. 30, 2021
Sep. 30, 2023
Dec. 31, 2023
Dec. 31, 2022
Dec. 31, 2021
Jun. 30, 2023
Sep. 30, 2022
Aug. 31, 2018
Schedule of Equity Method Investments [Line Items]                    
Interest in Investment 4.10%     4.10%         4.90%  
Equity Securities without Readily Determinable Fair Value, Impairment Loss, Annual Amount         $ (502) $ (1,597) $ (190)      
Equity Method Investment, Common Share Interest   40.00%                
Equity Securities, FV-NI, Gain (Loss)     $ 30,200   614 320 1,198      
Purchases of cost method investments   $ 300     4,941 320 1,198      
Debt and Equity Securities, Unrealized Gain (Loss)         1,200          
Equity Method Investment, Amount Sold         1,200          
Debt and Equity Securities, Unrealized Gain (Loss)         $ 1,200          
Investments, Fair Value Disclosure $ 3,000     $ 3,000   $ 3,000        
Convertible Notes Payable $ 3,000     $ 3,000            
Investment Interest Rate 6.00%     6.00% 7.30%          
Fair Value, Investments, Entities that Calculate Net Asset Value Per Share, Percent Equity Securities 44.80%     44.80%   80.00%     50.50%  
Divestiture of business selling costs     100              
Equity Securities, FV-NI, Gain (Loss)     $ 30,200   $ 614 $ 320 1,198      
Equity Method Investments, Fair Value Disclosure               $ 3,600    
Translation Adjustment Functional to Reporting Currency, Net of Tax, Period Increase (Decrease)         500 1,600 200      
Investment Owned, at Fair Value $ 400     $ 400   700        
Impairment on investment $ 300     $ 2,300            
Purchases of cost method investments   300     4,941 320 $ 1,198      
Equity Method Investment, Underlying Equity in Net Assets   $ 2,200                
Payments for Legal Settlements           $ 2,100        
eFinancial Careers [Member]                    
Schedule of Equity Method Investments [Line Items]                    
Amortization         100          
Amortization         $ 100          
Rigzone [Member]                    
Schedule of Equity Method Investments [Line Items]                    
Equity Method Investment, Common Share Interest                   40.00%
eFinancial Careers [Member]                    
Schedule of Equity Method Investments [Line Items]                    
Equity Method Investment, Common Share Interest 10.00%   40.00% 10.00%       40.00%    
Disposal Group, Including Discontinued Operation, Foreign Currency Translation Gains (Losses)     $ 28,100 $ 200            
Purchases of cost method investments       4,900            
Debt and Equity Securities, Unrealized Gain (Loss)       600            
Debt and Equity Securities, Unrealized Gain (Loss)       600            
Disposal Group, Including Discontinued Operation, Foreign Currency Translation Gains (Losses)     $ 28,100 200            
Purchases of cost method investments       $ 4,900            
v3.24.0.1
FIXED ASSETS (Details) - USD ($)
$ in Thousands
 12 Months Ended
Dec. 31, 2023
Dec. 31, 2022
Dec. 31, 2021
Property, Plant and Equipment [Line Items]      
Property, Plant and Equipment, Gross $ 72,499 $ 67,392  
Accumulated Depreciation, Depletion and Amortization, Property, Plant, and Equipment (47,227) (46,140)  
Fixed assets, net 25,272 21,252  
Depreciation 16,915 17,487 $ 17,118
Depreciation on Continuing Operations 16,915 17,487 $ 16,344
Computer Equipment and Software [Member]      
Property, Plant and Equipment [Line Items]      
Property, Plant and Equipment, Gross 3,921 4,147  
Furniture and Fixtures [Member]      
Property, Plant and Equipment [Line Items]      
Property, Plant and Equipment, Gross 686 2,410  
Leasehold Improvements [Member]      
Property, Plant and Equipment [Line Items]      
Property, Plant and Equipment, Gross 3,961 1,817  
Capitalized Development Costs      
Property, Plant and Equipment [Line Items]      
Property, Plant and Equipment, Gross $ 63,931 $ 59,018  
v3.24.0.1
ACQUIRED INTANGIBLE ASSETS, NET (Narrative) (Details) - USD ($)
 12 Months Ended
Dec. 31, 2023
Dec. 31, 2022
Dec. 31, 2021
Goodwill and Intangible Assets Disclosure [Abstract]      
Acquired intangible assets, net $ 23,800,000 $ 23,800,000  
Impairment of indefinite-lived intangible asset $ 0 $ 0 $ 0
Intangible Asset Royalty Rate 4.00%    
Intangible Asset Discount Rate 13.10%    
Reporting Unit, Percentage of Fair Value in Excess of Carrying Amount 51.00%    
v3.24.0.1
GOODWILL - Narrative (Details) - USD ($)
 12 Months Ended
Dec. 31, 2023
Dec. 31, 2022
Dec. 31, 2021
Goodwill and Intangible Assets Disclosure [Abstract]      
Goodwill Discount Rate 12.10%    
Goodwill Continuing Operations $ 128,100,000 $ 128,100,000  
Goodwill 128,100,000    
Impairment of goodwill $ 0 $ 0 $ 0
v3.24.0.1
INDEBTEDNESS (Details)
$ in Thousands
 6 Months Ended 12 Months Ended
Jun. 30, 2023
Dec. 31, 2023
USD ($)
Dec. 31, 2022
USD ($)
Nov. 30, 2018
USD ($)
Debt Instrument [Line Items]        
Interest margin   2.35% 2.35%  
restricted payments under the Credit Agreement   $ 7,500    
Maximum available to be borrowed under revolving facility   $ 150,000   $ 140,000
Line of Credit Facility, Commitment Fee Percentage   0.40% 0.40%  
Debt Instrument, Basis Spread On Consolidated Leverage Ratio   0.10%    
Line of Credit Facility, Current Borrowing Capacity   $ 100,000   90,000
Line of Credit Facility, Increase (Decrease), Net   50,000 $ 50,000  
Securities Borrowed   30,000    
Unamortized Debt Issuance Expense   $ 500   $ 200
Minimum [Member]        
Debt Instrument [Line Items]        
Interest margin 1.75% 2.00%    
Ratio of Indebtedness to Net Capital, Pro forma basis   1.00    
Line of Credit Facility, Commitment Fee Percentage 0.30% 0.35%    
Minimum [Member] | Base Rate [Member]        
Debt Instrument [Line Items]        
Interest margin 0.75% 1.00%    
Maximum [Member]        
Debt Instrument [Line Items]        
Interest margin 2.50% 2.75%    
Ratio of Indebtedness to Net Capital, Pro forma basis   2.00    
Line of Credit Facility, Commitment Fee Percentage 0.45% 0.50%    
Maximum [Member] | Base Rate [Member]        
Debt Instrument [Line Items]        
Interest margin 1.50% 1.75%    
Borrowings [Member] | Minimum [Member]        
Debt Instrument [Line Items]        
Ratio of Indebtedness to Net Capital, Pro forma basis   1.00    
Borrowings [Member] | Maximum [Member]        
Debt Instrument [Line Items]        
Ratio of Indebtedness to Net Capital, Pro forma basis   2.50    
v3.24.0.1
INDEBTEDNESS (Schedule of Credit Agreement) (Details) - USD ($)
$ in Thousands
 6 Months Ended 12 Months Ended
Jun. 30, 2023
Dec. 31, 2023
Dec. 31, 2022
Debt Instrument [Line Items]      
Revolving credit facility   $ 38,000 $ 30,000
Line of Credit Facility, Remaining Borrowing Capacity   62,000 $ 70,000
Accumulated Amortization, Deferred Finance Costs   $ 200  
Interest margin   2.35% 2.35%
Actual interest rates   7.71% 6.67%
Line of Credit Facility, Commitment Fee Percentage   0.40% 0.40%
Deferred Finance Costs, Own-share Lending Arrangement, Issuance Costs, Gross $ 700    
Minimum [Member]      
Debt Instrument [Line Items]      
Interest margin 1.75% 2.00%  
Line of Credit Facility, Commitment Fee Percentage 0.30% 0.35%  
Maximum [Member]      
Debt Instrument [Line Items]      
Interest margin 2.50% 2.75%  
Line of Credit Facility, Commitment Fee Percentage 0.45% 0.50%  
Base Rate [Member] | Minimum [Member]      
Debt Instrument [Line Items]      
Interest margin 0.75% 1.00%  
Base Rate [Member] | Maximum [Member]      
Debt Instrument [Line Items]      
Interest margin 1.50% 1.75%  
v3.24.0.1
EQUITY TRANSACTIONS - Cash Proceeds Received and Tax Benefit from Share-based Payment (Details) - USD ($)
$ / shares in Units, $ in Thousands
 12 Months Ended
Dec. 31, 2023
Dec. 31, 2022
Dec. 31, 2021
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]      
Average purchase price per share $ 4.17 $ 5.66 $ 3.92
Restricted Stock and Performance-Based Restricted Stock Units      
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]      
Shares repurchased upon restricted stock/PSU vesting 1,152,993 948,582 910,171
Average purchase price per share $ 5.41 $ 5.43 $ 3.27
Dollar value of shares repurchased upon restricted stock/PSU vesting (in thousands) $ 6,237 $ 5,155 $ 2,978
v3.24.0.1
EQUITY TRANSACTIONS (Details) - USD ($)
 3 Months Ended 12 Months Ended 14 Months Ended
Mar. 31, 2023
Mar. 31, 2022
Dec. 31, 2023
Dec. 31, 2022
Dec. 31, 2021
Mar. 31, 2022
Jun. 30, 2023
Feb. 09, 2023
Feb. 01, 2023
Feb. 01, 2022
Feb. 01, 2021
May 01, 2020
Equity, Class of Treasury Stock [Line Items]                        
Stock Repurchased During Period, Shares   2,200,000 1,661,278 3,287,096 3,905,050              
Stock Repurchase Program, Not Settled, Amount     $ 4,800,000                  
Stock Repurchased During Period, Value   $ 5,000,000 $ 6,928,000 $ 18,596,000 $ 15,323,000 $ 20,000,000            
Stock Repurchased and Retired During Period, Shares           4,400,000            
Stock Repurchase Program, Additional Authorized Amount             $ 12,000,000          
Stock Repurchase Program, Not Settled, Amount     0 19,220 48,260              
Preferred Stock, Shares Authorized     20,000,000 20,000,000                
Stock Repurchase Program, Authorized Amount             $ 8,000,000   $ 10,000,000 $ 15,000,000 $ 20,000,000 $ 5,000,000
Preferred Stock, Par or Stated Value Per Share     $ 0.01 $ 0.01                
Preferred stock, shares issued (in shares)     0 0                
Preferred stock, shares outstanding (in shares)     0 0                
Preferred stock, convertible, conversion ratio     1                  
Preferred stock, convertible, right to require conversion, ownership percentage     6666.70%                  
Preferred Stock, Liquidation Preference Per Share     $ 2.17                  
Floor Brokerage, Exchange and Clearance Fees     $ 33,331 $ 65,990 $ 55,780              
Dividends     $ 0 $ 0 $ 0              
2022                        
Equity, Class of Treasury Stock [Line Items]                        
Stock Repurchased During Period, Shares 2,600,000                      
Stock Repurchased During Period, Value $ 14,700,000                      
2023                        
Equity, Class of Treasury Stock [Line Items]                        
Stock Repurchase Program, Authorized Amount               $ 10,000,000        
v3.24.0.1
COMPREHENSIVE INCOME (Details) - USD ($)
$ in Thousands
 12 Months Ended
Dec. 31, 2023
Dec. 31, 2022
Dec. 31, 2021
Accumulated Other Comprehensive Income (Loss) [Line Items]      
Beginning balance $ (481)    
Ending balance (83) $ (481)  
Other Comprehensive Income (Loss), Foreign Currency Transaction and Translation Reclassification Adjustment from AOCI, Realized upon Sale or Liquidation, Net of Tax 200 0 $ 28,063
Cumulative Translation Adjustment, Net of Tax, Period Increase (Decrease) 28,100    
Accumulated Other Comprehensive Income (Loss), Foreign Currency Translation Adjustment, Net of Tax 200    
Accumulated Foreign Currency Adjustment Attributable to Parent [Member]      
Accumulated Other Comprehensive Income (Loss) [Line Items]      
Beginning balance (481) (61) (28,519)
Ending balance $ (83) $ (481) $ (61)
v3.24.0.1
STOCK BASED COMPENSATION (Details) - USD ($)
$ in Thousands
 3 Months Ended 12 Months Ended
Mar. 31, 2023
Mar. 31, 2022
Dec. 31, 2023
Dec. 31, 2022
Dec. 31, 2021
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]          
Share-based Payment Arrangement, Nonvested Award, Cost Not yet Recognized, Period for Recognition     1 year    
Stock based compensation     $ 9,900 $ 9,500 $ 8,300
Unrecognized compensation expense     $ 9,900    
Common stock, shares authorized     240,000,000 240,000,000  
Options, grants in period (in shares)     0 0 0
Options, outstanding (in shares)     0 0 0
Options, forfeitures in period (in shares)         110,000
Share-Based Compensation Arrangement by Share-Based Payment Award, Purchase Price of Common Stock, Percent     85.00%    
Share-Based Compensation Arrangement by Share-Based Payment Award, Maximum Number of Shares Per Employee     500,000    
Stock Issued During Period, Shares, Employee Stock Ownership Plan     114,002 67,905 0
APIC, Share-Based Payment Arrangement, ESPP, Increase for Cost Recognition     $ 299 $ 287  
Common stock, shares authorized     240,000,000 240,000,000  
Restricted Stock [Member]          
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]          
Share-based Compensation Arrangement by Share-based Payment Award, Equity Instruments Other than Options, Grants in Period     1,748,172 1,238,331 2,267,683
Performance Stock Units [Member]          
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]          
Share-based Compensation Arrangement by Share-based Payment Award, Equity Instruments Other than Options, Grants in Period 853,332 587,587 1,552,715 1,553,332 990,000
Award vesting period     3 years    
Performance period     1 year    
Board Member | Restricted Stock [Member]          
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]          
Award vesting period     1 year    
2022          
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]          
Common stock, shares authorized     2,900,000    
Common stock, shares authorized     2,900,000    
Share-Based Payment Arrangement, Tranche One | Performance Stock Units [Member]          
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]          
Vesting percentage     33.00%    
Share-Based Payment Arrangement, Tranche Two | Performance Stock Units [Member]          
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]          
Vesting percentage     33.00%    
Share-Based Payment Arrangement, Tranche Three | Performance Stock Units [Member]          
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]          
Vesting percentage     33.00%    
Maximum [Member]          
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]          
Stock Issued During Period, Value, Employee Stock Purchase Plan     $ 25    
Stock Issued During Period, Value, Employee Stock Purchase Plan     $ 25    
Maximum [Member] | Employee | Restricted Stock [Member]          
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]          
Award vesting period     4 years    
Minimum [Member] | Employee | Restricted Stock [Member]          
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]          
Award vesting period     2 years    
v3.24.0.1
STOCK BASED COMPENSATION (Status of Restricted Stock) (Details) - $ / shares
 3 Months Ended 12 Months Ended
Mar. 31, 2023
Mar. 31, 2022
Dec. 31, 2023
Dec. 31, 2022
Dec. 31, 2021
Performance Stock Units [Member]          
Nonvested, Number of Shares [Roll Forward]          
Non-vested at beginning of period, Shares 2,086,933 1,593,775 2,086,933 1,593,775 1,352,438
Share-based Compensation Arrangement by Share-based Payment Award, Equity Instruments Other than Options, Grants in Period 853,332 587,587 1,552,715 1,553,332 990,000
Forfeited during the period, Shares (48,633)   (603,836) (93,341) (161,946)
Vested during the period, Shares     (1,418,850) (966,833) (586,717)
Non-vested at end of period, Shares     1,616,962 2,086,933 1,593,775
Nonvested, Weighted Average Grant Date Fair Value [Roll Forward]          
Non-vested at beginning of the period, Weighted Average Grant Date Fair Value $ 3.48 $ 2.62 $ 3.48 $ 2.62 $ 2.50
Share-based Compensation Arrangement by Share-based Payment Award, Equity Instruments Other than Options, Grants in Period, Weighted Average Grant Date Fair Value     5.28 3.77 2.62
Share-based Compensation Arrangement by Share-based Payment Award, Equity Instruments Other than Options, Forfeitures, Weighted Average Grant Date Fair Value     5.15 2.40 2.63
Vested during the period, Weighted Average Grant Date Fair Value     3.54 2.64 2.32
Non-vested at end of period, Weighted Average Grant Date Fair Value     $ 4.52 $ 3.48 $ 2.62
Restricted Stock [Member]          
Nonvested, Number of Shares [Roll Forward]          
Non-vested at beginning of period, Shares 2,639,286 3,371,832 2,639,286 3,371,832 3,877,853
Share-based Compensation Arrangement by Share-based Payment Award, Equity Instruments Other than Options, Grants in Period     1,748,172 1,238,331 2,267,683
Forfeited during the period, Shares     (502,018) (132,218) (684,976)
Vested during the period, Shares     (1,552,004) (1,838,659) (2,088,728)
Non-vested at end of period, Shares     2,333,436 2,639,286 3,371,832
Nonvested, Weighted Average Grant Date Fair Value [Roll Forward]          
Non-vested at beginning of the period, Weighted Average Grant Date Fair Value $ 3.96 $ 2.80 $ 3.96 $ 2.80 $ 2.49
Share-based Compensation Arrangement by Share-based Payment Award, Equity Instruments Other than Options, Grants in Period, Weighted Average Grant Date Fair Value     4.95 5.13 2.98
Share-based Compensation Arrangement by Share-based Payment Award, Equity Instruments Other than Options, Forfeitures, Weighted Average Grant Date Fair Value     5.22 3.43 2.73
Vested during the period, Weighted Average Grant Date Fair Value     3.78 2.68 2.43
Non-vested at end of period, Weighted Average Grant Date Fair Value     $ 4.55 $ 3.96 $ 2.80
v3.24.0.1
STOCK BASED COMPENSATION (Summary of Status of Options) (Details)
 12 Months Ended
Dec. 31, 2021
shares
Options, Outstanding [Roll Forward]  
Forfeited, Options (110,000)
v3.24.0.1
STOCK BASED COMPENSATION Stock Options Outstanding (Details) - $ / shares
 12 Months Ended
Dec. 31, 2021
Dec. 31, 2023
Dec. 31, 2022
Dec. 31, 2020
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]        
Forfeited, Options (110,000)      
Restricted Stock [Member]        
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]        
Share-based Compensation Arrangement by Share-based Payment Award, Equity Instruments Other than Options, Nonvested, Weighted Average Grant Date Fair Value $ 2.80 $ 4.55 $ 3.96 $ 2.49
v3.24.0.1
STOCK BASED COMPENSATION Status of PSUs (Details) - Performance Stock Units [Member] - $ / shares
 3 Months Ended 12 Months Ended
Mar. 31, 2023
Mar. 31, 2022
Dec. 31, 2023
Dec. 31, 2022
Dec. 31, 2021
Dec. 31, 2020
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]            
Share-based Compensation Arrangement by Share-based Payment Award, Equity Instruments Other than Options, Nonvested, Number     1,616,962 2,086,933 1,593,775 1,352,438
Share-based Compensation Arrangement by Share-based Payment Award, Equity Instruments Other than Options, Nonvested, Weighted Average Grant Date Fair Value     $ 4.52 $ 3.48 $ 2.62 $ 2.50
Share-based Compensation Arrangement by Share-based Payment Award, Equity Instruments Other than Options, Grants in Period 853,332 587,587 1,552,715 1,553,332 990,000  
Share-based Compensation Arrangement by Share-based Payment Award, Equity Instruments Other than Options, Grants in Period, Weighted Average Grant Date Fair Value     $ 5.28 $ 3.77 $ 2.62  
Share-based Compensation Arrangement by Share-based Payment Award, Equity Instruments Other than Options, Forfeitures, Weighted Average Grant Date Fair Value     5.15 2.40 2.63  
Vested during the period, Weighted Average Grant Date Fair Value     $ 3.54 $ 2.64 $ 2.32  
Forfeited during the period, Shares 48,633   603,836 93,341 161,946  
v3.24.0.1
INCOME TAXES (Details) - USD ($)
$ in Thousands
 12 Months Ended
Dec. 31, 2023
Dec. 31, 2022
Dec. 31, 2021
Components of Deferred Tax Assets and Liabilities [Abstract]      
Tax Credit Carryforward, Amount $ 22,976 $ 4,904  
Allowance for doubtful accounts 349 380  
Deferred Tax Assets, Property, Plant and Equipment 989 0  
Provision for accrued expenses and other, net 893 1,040  
Deferred Tax Assets, Investments 620 534  
Stock based compensation 2,505 2,692  
Deferred Tax Assets Leasing Arrangements 2,102 2,066  
Deferred Tax Liabilities, Leasing Arrangements (1,174) (1,608)  
Tax credit carryforward 311 303  
Deferred Tax Assets, Gross 30,745 11,919  
Less valuation allowance 23,852 5,694  
Deferred tax asset, net of valuation allowance 6,893 6,225  
Deferred Tax Liabilities, Intangible Assets 6,355 6,325  
Depreciation of fixed assets 0 (1,416)  
Deferred Tax Liabilities, Deferred Expense, Other Capitalized Costs (1,578) (2,391)  
Deferred Tax Liabilities (9,107) (11,740)  
Deferred tax liability (2,214) (5,515)  
Net deferred tax liability (2,214) (5,515)  
Components of Income Tax Expense (Benefit), Continuing Operations [Abstract]      
Federal 2,631 2,478 $ (332)
State 801 743 154
Current Income Tax Expense 3,432 3,221 (178)
Federal (2,648) (3,173) (414)
State (653) (627) (37)
Deferred Income Tax Expense (Benefit) (3,301) (3,800) (451)
Income tax expense 131 (579) (629)
Effective Income Tax Rate Reconciliation, Amount [Abstract]      
Federal statutory rate 760 755 (216)
Loss on sale of investments (22,881) 0 (251)
Expiration of capital loss carryforward 4,680 0 0
Stock-based compensation (399) (1,130) (84)
State taxes, net of federal effect 80 139 110
Change in unrecognized tax benefits 263 (16) (155)
Executive compensation 1,214 266 541
Research and development tax credits (1,651) (763) (478)
Gain on sale of subsidiary (105) (335) 0
Valuation Allowance, Deferred Tax Asset, Increase (Decrease), Amount 18,158 555 0
Other $ 12 $ (50) $ (96)
Effective tax rate 3.60% (16.10%) 61.00%
Reconciliation of Unrecognized Tax Benefits, Excluding Amounts Pertaining to Examined Tax Returns [Roll Forward]      
Unrecognized Tax Benefits $ 734 $ 730 $ 858
Increases in tax positions related to current year 282 194 165
Decreases in tax positions related to prior year 131 0 42
Lapse of statute of limitations (168) (190) (251)
Unrecognized Tax Benefits 979 734 730
Unrecognized Tax Benefits, Income Tax Penalties and Interest Expense 18 20 27
Unrecognized Tax Benefits, Gross 1,000 800 800
Unrecognized Tax Benefits, Income Tax Penalties and Interest Accrued 53 35  
Liability for Uncertainty in Income Taxes, Noncurrent 1,032 769 $ 800
Unrecognized Tax Benefits to be Recognized 200    
Net operating loss carryforward $ 23,000 $ 4,900  
v3.24.0.1
INCOME TAXES - Earnings (Loss) before Income Taxes (Details) - USD ($)
$ in Thousands
 12 Months Ended
Dec. 31, 2023
Dec. 31, 2022
Dec. 31, 2021
Income Tax Disclosure [Abstract]      
Income (loss) before income taxes $ 3,622 $ 3,597 $ (1,031)
v3.24.0.1
EMPLOYEE SAVINGS PLAN (Details) - USD ($)
$ in Thousands
 12 Months Ended
Dec. 31, 2023
Dec. 31, 2022
Dec. 31, 2021
Retirement Benefits [Abstract]      
Defined Benefit Plan, Plan Assets, Contributions by Employer $ 2,400 $ 2,100 $ 1,700
v3.24.0.1
EARNINGS PER SHARE (Details) - USD ($)
$ / shares in Units, shares in Thousands, $ in Thousands
 12 Months Ended
Dec. 31, 2023
Dec. 31, 2022
Dec. 31, 2021
Earnings Per Share [Abstract]      
Net income (loss) $ 3,491 $ 4,176 $ (29,742)
Weighted average shares outstanding-basic 43,571 44,274 46,333
Weighted Average Number Diluted Shares Outstanding Adjustment 925 2,259 0
Options to purchase shares 2,009 137 0
Incremental Common Shares Attributable to Dilutive Effect of Contingently Issuable Shares     2,600
Weighted average diluted shares outstanding 44,496 46,533 46,333
Basic earnings (loss) per share (in dollars per share) $ 0.08 $ 0.09 $ (0.64)
Diluted earnings (loss) per share (in dollars per share) $ 0.08 $ 0.09 $ (0.64)
Income (Loss) from Continuing Operations, Net of Tax, Attributable to Parent $ 3,491 $ 4,176 $ (402)
v3.24.0.1
CONSOLIDATED VALUATION AND QUALIFYING ACCOUNTS (Details) - USD ($)
$ in Thousands
 12 Months Ended
Dec. 31, 2023
Dec. 31, 2022
Dec. 31, 2021
SEC Schedule, 12-09, Allowance, Credit Loss [Member]      
SEC Schedule, 12-09, Valuation and Qualifying Accounts Disclosure [Line Items]      
SEC Schedule, 12-09, Valuation Allowances and Reserves, Amount $ 1,374 $ 733 $ 1,001
SEC Schedule, 12-09, Valuation Allowances and Reserves, Additions, Charge to Cost and Expense 1,151 1,469 330
SEC Schedule, 12-09, Valuation Allowances and Reserves, Deduction (1,212) (828) (598)
SEC Schedule, 12-09, Valuation Allowances and Reserves, Amount 1,313 1,374 733
SEC Schedule, 12-09, Valuation Allowance, Deferred Tax Asset [Member]      
SEC Schedule, 12-09, Valuation and Qualifying Accounts Disclosure [Line Items]      
SEC Schedule, 12-09, Valuation Allowances and Reserves, Amount 5,694 5,139 5,305
SEC Schedule, 12-09, Valuation Allowances and Reserves, Additions, Charge to Cost and Expense 18,158 555 166
SEC Schedule, 12-09, Valuation Allowances and Reserves, Deduction 0 0 0
SEC Schedule, 12-09, Valuation Allowances and Reserves, Amount $ 23,852 $ 5,694 $ 5,139