0001437749-23-014636 | 10-Q | XBRL Viewer

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Note 3 - Intangible Assets, Net - Intangible Assets (Details) - USD ($) $ in Thousands	Mar. 31, 2023	Dec. 31, 2022
Total gross amount	$ 118,845	$ 117,685
Total accumulated amortization	(91,195)	(88,940)
Intangible assets, net	$ 27,650	28,745
Computer Software, Intangible Asset [Member]
Amortization period (Year)	3 years
Total gross amount	$ 15,403	13,740
Total accumulated amortization	(9,076)	(8,097)
Intangible assets, net	6,327	5,643
Acquired Proprietary Technology [Member]
Total gross amount	15,462	15,965
Total accumulated amortization	(14,446)	(14,305)
Intangible assets, net	$ 1,016	1,660
Acquired Proprietary Technology [Member] \| Minimum [Member]
Amortization period (Year)	3 years
Customer Relationships [Member]
Total gross amount	$ 38,068	38,068
Total accumulated amortization	(35,404)	(35,156)
Intangible assets, net	$ 2,664	2,912
Customer Relationships [Member] \| Minimum [Member]
Amortization period (Year)	5 years
Trade Names [Member]
Total gross amount	$ 16,657	16,657
Total accumulated amortization	(6,261)	(6,038)
Intangible assets, net	$ 10,396	10,619
Trade Names [Member] \| Minimum [Member]
Amortization period (Year)	4 years
Internet Domain Names [Member]
Amortization period (Year)	20 years
Total gross amount	$ 195	195
Total accumulated amortization	(70)	(68)
Intangible assets, net	125	127
Database Rights [Member]
Total gross amount	31,292	31,292
Total accumulated amortization	(24,170)	(23,508)
Intangible assets, net	$ 7,122	7,784
Database Rights [Member] \| Minimum [Member]
Amortization period (Year)	5 years
Noncompete Agreements [Member]
Total gross amount	$ 1,768	1,768
Total accumulated amortization	$ (1,768)	$ (1,768)
Noncompete Agreements [Member] \| Minimum [Member]
Amortization period (Year)	2 years

Consolidated Statements of Changes in Shareholders' Equity (Unaudited) - USD ($) $ in Thousands	Common Stock [Member]	Treasury Stock, Common [Member]	Additional Paid-in Capital [Member]	Retained Earnings [Member]	Total
Balance (in shares) at Dec. 31, 2021	83,057,083	4,091,823
Balance at Dec. 31, 2021	$ 42	$ (10,723)	$ 419,059	$ (194,968)	$ 213,410
Vesting of restricted stock units and issuance of stock under incentive plans (in shares)	926,504
Vesting of restricted stock units and issuance of stock under incentive plans	$ 0		211		211
Increase in treasury stock resulting from shares withheld to cover statutory taxes (in shares)		208,329
Increase in treasury stock resulting from shares withheld to cover statutory taxes		$ (448)			(448)
Share-based compensation	0	0	1,015	0	1,015
Net income (loss)	$ 0	$ 0	0	(2,013)	(2,013)
Balance (in shares) at Mar. 31, 2022	83,983,587	4,300,152
Balance at Mar. 31, 2022	$ 42	$ (11,171)	420,285	(196,981)	212,175
Balance (in shares) at Dec. 31, 2022	84,385,458	4,300,152
Balance at Dec. 31, 2022	$ 42	$ (11,171)	423,384	(318,300)	93,955
Vesting of restricted stock units and issuance of stock under incentive plans (in shares)	1,159,939
Vesting of restricted stock units and issuance of stock under incentive plans	$ 1		(1)		$ 0
Increase in treasury stock resulting from shares withheld to cover statutory taxes (in shares)		311,417			311,417,000
Increase in treasury stock resulting from shares withheld to cover statutory taxes		$ (236)			$ (236)
Share-based compensation	0	0	1,148	0	1,148
Net income (loss)	$ 0	$ 0	0	(31,943)	(31,943)
Balance (in shares) at Mar. 31, 2023	85,545,397	4,611,569
Balance at Mar. 31, 2023	$ 43	$ (11,407)	$ 424,531	$ (350,243)	$ 62,924

- Definition

The portion of profit or loss for the period, net of income taxes, which is attributable to the parent.

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Amount of equity (deficit) attributable to parent. Excludes temporary equity and equity attributable to noncontrolling interest.

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+ Details

Note 9 - Segment Information (Details Textual)	3 Months Ended	12 Months Ended
Note 9 - Segment Information (Details Textual)	Mar. 31, 2023 USD ($)	Dec. 31, 2022
Number of Operating Segments		2
Number of Reporting Units		2
Number of Reportable Segments		1
Fluent Segment [Member] \| International Customer [Member]
Revenue from Contract with Customer, Including Assessed Tax	$ 19,125
Revenue from Contract with Customer, Excluding Assessed Tax, Percentage	25.00%

- Definition

Amount, including tax collected from customer, of revenue from satisfaction of performance obligation by transferring promised good or service to customer. Tax collected from customer is tax assessed by governmental authority that is both imposed on and concurrent with specific revenue-producing transaction, including, but not limited to, sales, use, value-added and excise.

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+ Details

Note 5 - Long-term Debt, Net (Tables)

3 Months Ended

Mar. 31, 2023

Notes Tables

Schedule of Long-Term Debt Instruments [Table Text Block]

	*March 31, 2023*			*December 31, 2022*
Credit Facility due 2026 (less unamortized discount and financing costs of $596 and $656, respectively)	$	39,404		$	40,594
Less: Current portion of long-term debt		(5,000	)		(5,000	)
Long-term debt, net (non-current)	$	34,404		$	35,594

Schedule of Maturities of Long-Term Debt [Table Text Block]

Year		*March 31, 2023*
Remainder of 2023	$	3,750
2024		5,000
2025		5,000
2026		26,250
Total maturities	$	40,000

- Definition

Tabular disclosure of long-debt instruments or arrangements, including identification, terms, features, collateral requirements and other information necessary to a fair presentation. These are debt arrangements that originally required repayment more than twelve months after issuance or greater than the normal operating cycle of the entity, if longer.

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+ Details

Note 8 - Share-based Compensation (Tables)

3 Months Ended

Mar. 31, 2023

Notes Tables

Schedule of Share-Based Payment Award, Stock Options, Valuation Assumptions [Table Text Block]

Issuance Date	February 1, 2019			December 20, 2019			March 1, 2020			March 1, 2021
Fair value lower range	$	2.81		$	1.58		$	1.46		$	4.34
Fair value higher range	$	2.86		$	1.61		$	1.49		$	4.43
Exercise price	$	4.72		$	2.56		$	2.33		$	6.33
Expected term (in years)		1.0 - 1.3			1.0 - 1.6			1.0 - 1.5			1.0 - 1.3
Expected volatility		65	%		70	%		70	%		80	%
Dividend yield		—	%		—	%		—	%		—	%
Risk-free rate		2.61	%		1.85	%		1.05	%		1.18	%

Share-Based Payment Arrangement, Option, Activity [Table Text Block]

	*Number of options*		*Weighted average exercise price per share*		*Weighted average remaining contractual term (in years)*		*Aggregate intrinsic value*
Outstanding as of December 31, 2022		2,139,000	$	4.37		6.3	$	—
Granted		—		—		—		—
Exercised		—		—		—		—
Expired		—		—		—		—
Outstanding as of March 31, 2023		2,139,000	$	4.37		6.1	$	—
Options exercisable as of March 31, 2023		1,242,000	$	3.98		6.1	$	—

Schedule of Nonvested Share Activity [Table Text Block]

	*Number of stock options*		*Weighted average exercise price per share*		*Weighted average remaining contractual term (in years)*
Unvested as of December 31, 2022		897,000	$	4.91		6.3
Granted		—		—		—
Vested		—		—		—
Unvested as of March 31, 2023		897,000	$	4.91		6.1

Share-Based Payment Arrangement, Restricted Stock Unit, Activity [Table Text Block]

	*Number of units*			*Weighted average grant-date fair value*
Unvested as of December 31, 2022		4,223,156		$	5.37
Granted		2,910,185		$	1.43
Vested and delivered		(848,522	)	$	3.42
Withheld as treasury stock ⁽¹⁾		(311,417	)	$	1.82
Vested not delivered ⁽²⁾		(14,416	)	$	5.50
Forfeited		(688,891	)	$	1.43
Unvested as of March 31, 2023		5,270,095		$	4.24

Share-Based Payment Arrangement, Expensed and Capitalized, Amount [Table Text Block]

	*Three Months Ended March 31,*
	*2023*		*2022*
Sales and marketing	$	167	$	170
Product development		191		160
General and administrative		763		658
Share-based compensation expense		1,121		988
Capitalized in intangible assets		27		27
Total share-based compensation	$	1,148	$	1,015

Note 4 - Goodwill (Details Textual) - USD ($) $ in Thousands	3 Months Ended
	Mar. 31, 2023	Mar. 31, 2022	Dec. 31, 2022
Goodwill	$ 33,354		$ 55,111
Goodwill, Period Increase (Decrease)	(25,700)
Goodwill, Acquired During Period	3,943
Goodwill, Impairment Loss	25,700	$ 0
Fluent [Member]
Goodwill	$ 51,614
Reporting Unit, Percentage of Fair Value in Excess of Carrying Amount	20.00%
Goodwill, Impairment Loss	$ 25,700

- Definition

Amount after accumulated impairment loss of an asset representing future economic benefits arising from other assets acquired in a business combination that are not individually identified and separately recognized.

+ References + Details

Note 5 - Long-term Debt, Net - Scheduled Future Maturities (Details) $ in Thousands	Mar. 31, 2023 USD ($)
Remainder of 2023	$ 3,750
2024	5,000
2025	5,000
2026	26,250
Total maturities	$ 40,000

Note 5 - Long-term Debt, Net - Long-term Debt (Details) (Parentheticals) - USD ($) $ in Thousands	Mar. 31, 2023	Dec. 31, 2022
Long-term debt, unamortized discount	$ 596	$ 656

Note 2 - Loss Per Share - Basic and Diluted Income (Loss) Per Share (Details) - USD ($) $ / shares in Units, $ in Thousands	3 Months Ended
	Mar. 31, 2023	Mar. 31, 2022
Net income (loss)	$ (31,943)	$ (2,013)
Weighted average shares outstanding (in shares)	80,210,282	79,161,367
Weighted average restricted shares vested not delivered (in shares)	1,696,631	1,727,684
Total basic weighted average shares outstanding (in shares)	81,906,913	80,889,052
Total diluted weighted average shares outstanding (in shares)	81,906,913	80,889,052
Basic (in dollars per share)	$ (0.39)	$ (0.02)
Diluted (in dollars per share)	$ (0.39)	$ (0.02)
Restricted Stock Units (RSUs) [Member]
Dilutive effect of assumed conversion of restricted stock units (in shares)	0	0

- Definition

The amount of net income (loss) for the period per each share of common stock or unit outstanding during the reporting period.

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- Definition

The amount of net income (loss) for the period available to each share of common stock or common unit outstanding during the reporting period and to each share or unit that would have been outstanding assuming the issuance of common shares or units for all dilutive potential common shares or units outstanding during the reporting period.

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+ Details

- Definition

The portion of profit or loss for the period, net of income taxes, which is attributable to the parent.

+ References

+ Details

Note 10 - Contingencies (Details Textual) - USD ($) $ in Thousands			3 Months Ended
	Feb. 07, 2023	Mar. 31, 2022	Mar. 31, 2023	Mar. 23, 2023	Jan. 23, 2023
TCPA class action, Daniel Berman v. Freedom Financial Network [Member]
Litigation Settlement, Expense			$ 250
Accrued Liabilities, Current			$ 200
Loss Contingency, Damages Sought, Value	$ 9,750
New York State Department of Taxation and Finance [member] \| State and Local Jurisdiction [Member]
Income Tax Examination, Settlement		$ 1,700
Civil Investigative Demand, Federal Trade Commission (FTC) [Member]
Loss Contingency, Initial Penalty Proposal					$ 5,000
Loss Contingency, Estimate of Possible Loss				$ 5,000
Loss Contingency, Settlement Contribution [Member] \| TCPA class action, Daniel Berman v. Freedom Financial Network [Member]
Loss Contingency, Damages Awarded, Value	3,100
Loss Contingency, Execution of the Settlement Agreement [Member] \| TCPA class action, Daniel Berman v. Freedom Financial Network [Member]
Loss Contingency, Damages Awarded, Value	1,100
Loss Contingency, Interest-bearing Note Agreement Terms[Member] \| TCPA class action, Daniel Berman v. Freedom Financial Network [Member]
Loss Contingency, Damages Awarded, Value	$ 2,000
Loss Contingency, Settlement Agreement, Term (Year)	2 years

Note 3 - Intangible Assets, Net - Estimated Amortization Expenses (Details) - USD ($) $ in Thousands	Mar. 31, 2023	Dec. 31, 2022
2023	$ 4,734
2024	6,816
2025	6,370
2026	2,332
2027	830
2028 and thereafter	6,568
Total	$ 27,650	$ 28,745

Note 8 - Share-based Compensation - Restricted Stock Activity (Details) - Restricted Stock Units (RSUs) [Member]

3 Months Ended

Mar. 31, 2023

$ / shares

Unvested, number of units (in shares) | shares

4,223,156

Unvested, weighted average grant-date fair value (in dollars per share) | $ / shares

$ 5.37

Granted, number of units (in shares) | shares

2,910,185

Granted, weighted average grant-date fair value (in dollars per share) | $ / shares

$ 1.43

Vested and delivered, number of units (in shares) | shares

(848,522)

Vested and delivered, weighted average grant-date fair value (in dollars per share) | $ / shares

$ 3.42

Withheld as treasury stock (1), number of units (in shares) | shares

(311,417)

^[1]

Withheld as treasury stock (1), weighted average grant-date fair value (in dollars per share) | $ / shares

$ 1.82

^[1]

Vested not delivered (2), number of units (in shares) | shares

(14,416)

^[2]

Vested not delivered (2), weighted average grant-date fair value (in dollars per share) | $ / shares

$ 5.50

^[2]

Forfeited, number of units (in shares) | shares

(688,891)

Forfeited, weighted average grant-date fair value (in dollars per share) | $ / shares

$ 1.43

Unvested, number of units (in shares) | shares

5,270,095

Unvested, weighted average grant-date fair value (in dollars per share) | $ / shares

$ 4.24

[1]	As discussed in Note 7, Common stock, treasury stock and warrants, the increase in treasury stock was due to shares withheld to cover statutory withholding taxes upon the delivery of shares following vesting of RSUs. As of March 31, 2023, there were 4,611,569 outstanding shares of treasury stock.
[2]	Vested not delivered represents vested RSUs with delivery deferred to a future time. For the three months ended March 31, 2023, there was a net increase in the vested not delivered balance as a result of the vesting of the 14,416 shares that were deferred due to timing of delivery of certain shares. As of March 31, 2023, 1,706,081 outstanding RSUs were vested not delivered.

Note 8 - Share-based Compensation (Details Textual) - USD ($) $ in Thousands					3 Months Ended		12 Months Ended
	Mar. 01, 2021	Mar. 01, 2020	Dec. 20, 2019	Feb. 01, 2019	Mar. 31, 2023	Mar. 31, 2022	Dec. 31, 2019	Dec. 31, 2022	Aug. 10, 2022	Jun. 08, 2022
Share-Based Payment Arrangement, Expense					$ 1,121	$ 988
Treasury Stock, Common, Shares (in shares)					4,611,569			4,300,152
Share-Based Payment Arrangement, Nonvested Award, Excluding Option, Cost Not yet Recognized, Amount					$ 8,397
Share-Based Payment Arrangement, Nonvested Award, Cost Not yet Recognized, Period for Recognition (Year)					2 years 1 month 6 days
Share-Based Payment Arrangement, Option [Member]
Share-Based Payment Arrangement, Expense					$ 0	105
Share-Based Payment Arrangement, Nonvested Award, Cost Not yet Recognized, Amount					$ 0
Transaction Grants [Member]
Share-based Compensation Arrangement by Share-based Payment Award, Equity Instruments Other than Options, Delivered in Period (in shares)					14,416
Restricted Stock Units (RSUs) [Member]
Share-Based Payment Arrangement, Expense					$ 1,148	$ 910
Share Based Compensation Arrangement by Share Based Payment Award Equity Instruments Other than Options Vested and Unissued Outstanding (in shares)					1,706,081
Performance Shares [Member]
Share-Based Payment Arrangement, Expense					$ 15
Fluent, Inc. 2022 Omnibus Equity Incentive Plan [Member]
Share-Based Compensation Arrangement by Share-Based Payment Award, Number of Shares Authorized (in shares)									15,422,523
Share-Based Compensation Arrangement by Share-Based Payment Award, Number of Shares Available for Grant (in shares)					6,091,436
The 2015 Stock Incentive Plan and 2018 Stock Incentive Plan [Member]
Common Stock, Capital Shares Reserved for Future Issuance (in shares)										0
The 2018 Stock Incentive Plan [Member]
Common Stock, Capital Shares Reserved for Future Issuance (in shares)					922,286
The 2018 Stock Incentive Plan [Member] \| Share-Based Payment Arrangement, Option [Member]
Share-based Compensation Arrangement by Share-based Payment Award, Award Vesting Period (Year)							5 years
The 2018 Stock Incentive Plan [Member] \| Vesting if Stock Price is Above 125 Percent of Exercise Price For 20 Consecutive Days [Member] \| Share-Based Payment Arrangement, Option [Member]
Share-based Compensation Arrangement by Share-based Payment Award, Award Vesting Rights, Percentage				50.00%
The 2018 Stock Incentive Plan [Member] \| Share-Based Payment Arrangement, Tranche One [Member] \| Share-Based Payment Arrangement, Option [Member]
Share-Based Compensation Arrangement by Share-Based Payment Award, Purchase Price of Common Stock, Percent	133.33%	133.33%	133.33%	125.00%
The 2018 Stock Incentive Plan [Member] \| Vesting if Stock Price is Above 156 point 25 Percent of Exercise Price For 20 Consecutive Days [Member] \| Share-Based Payment Arrangement, Option [Member]
Share-based Compensation Arrangement by Share-based Payment Award, Award Vesting Rights, Percentage				50.00%
The 2018 Stock Incentive Plan [Member] \| Share-Based Payment Arrangement, Tranche Two [Member] \| Share-Based Payment Arrangement, Option [Member]
Share-Based Compensation Arrangement by Share-Based Payment Award, Purchase Price of Common Stock, Percent	177.78%	177.78%	177.78%	156.25%

Significant Accounting Policies (Policies)

3 Months Ended

Mar. 31, 2023

Accounting Policies [Abstract]

Basis of Accounting, Policy [Policy Text Block]

(a) Basis of preparation

The accompanying unaudited consolidated financial statements have been prepared by Fluent, Inc., a Delaware corporation (the "Company" or "Fluent"), in accordance with accounting principles generally accepted in the United States ("GAAP") and applicable rules and regulations of the Securities and Exchange Commission (the "SEC") regarding interim financial reporting. Certain information and note disclosures normally included in annual financial statements prepared in accordance with GAAP have been condensed or omitted pursuant to those rules and regulations.

The accompanying unaudited consolidated financial statements reflect all normal recurring adjustments necessary to present fairly the financial position, results of operations, and cash flows for the interim periods ended March 31, 2023 and 2022, respectively, but are not necessarily indicative of the results of operations to be anticipated for any future interim periods or for the full year ending December 31, 2023.

From time to time, the Company may enter into relationships or investments with other entities, and, in certain instances, the entity in which the Company has a relationship or investment may qualify as a variable interest entity (“VIE”). The Company consolidates a VIE in its financial statements if the Company is deemed to be the primary beneficiary of the VIE. The primary beneficiary is the party that has the power to direct activities that most significantly impact the operations of the VIE and has the obligation to absorb losses or the right to benefits from the VIE that could potentially be significant to the VIE.

The information included in this Quarterly Report on Form 10-Q should be read in conjunction with the consolidated financial statements and accompanying notes included in the Company's Annual Report on Form 10-K for the year ended December 31, 2022 ("2022 Form 10-K") filed with the SEC on March 15, 2023. The consolidated balance sheet as of December 31, 2022 included herein was derived from the audited financial statements as of that date included in the 2022 Form 10-K.

Principles of consolidation

The consolidated financial statements include the financial statements of the Company and its subsidiaries. All significant transactions among the Company and its subsidiaries have been eliminated upon consolidation.

New Accounting Pronouncements, Policy [Policy Text Block]

(b) Recently issued and adopted accounting standards

Accounting pronouncements not listed below were assessed and determined to be not applicable or are expected to have minimal impact on our consolidated financial statements.

In January 2016, the Financial Accounting Standards Board issued Accounting Standards Updates No. 2016-13, Financial Instruments—Credit Losses and additional changes, modifications, clarifications, or interpretations thereafter, which require a reporting entity to estimate credit losses on certain types of financial instruments, and present assets held at amortized cost and available-for-sale debt securities at the amounts expected to be collected. The new guidance is effective for annual and interim periods beginning after December 15, 2022, and early adoption is permitted. The Company completed its assessment of the new guidance and determined it had no material impact on its consolidated financial statements.

Revenue from Contract with Customer [Policy Text Block]

(c) Revenue recognition

Revenue is when control of goods or services is transferred to customers, in the amounts that reflect the consideration the Company expects to be entitled to in exchange for those goods or services. The Company's performance obligation is typically to (a) deliver data records, based on predefined qualifying characteristics specified by the customer, (b) generate conversions, based on predefined user actions (for example, a click, a registration or the installation of an app) and subject to certain qualifying characteristics specified by the customer, (c) verify user interest or transfer calls to advertiser clients as a part of the contact center operation, or (d) deliver media spend as a part of the business of AdParlor, LLC, a wholly-owned subsidiary of the Company.

Revenue is recognized upon satisfaction of associated performance obligation. The Company elected the “right to invoice” practical expedient under ASC 606-10-55-18 as a measure for revenue to be recognized, as it corresponds directly with the amounts that reflects the consideration the Company expects to be entitled to in exchange for those goods or services.

If a customer pays consideration before the Company's performance obligations are satisfied, such amounts are classified as deferred revenue on the consolidated balance sheets. As of March 31, 2023 and December 31, 2022, the balance of deferred revenue was $1,005 and $1,014, respectively. The majority of the deferred revenue balance as of December 31, 2022 was recognized into revenue during the first quarter of 2023.

When there is a delay between the period in which revenue is recognized and when a customer invoice is issued, revenue is recognized, and the related amounts are recorded as unbilled revenue within accounts receivable on the consolidated balance sheets. As of March 31, 2023 and December 31, 2022, unbilled revenue included in accounts receivable was $22,777 and $26,878, respectively. In line with industry practice, the unbilled revenue balance is recorded based on the Company's internally tracked conversions, net of estimated variances between this amount and the amount tracked and subsequently confirmed by customers. Substantially all amounts included within the unbilled revenue balance are invoiced to customers within the month directly following the period of service. Historical estimates related to unbilled revenue have not been materially different from actual revenue billed.

Use of Estimates, Policy [Policy Text Block]

(d) Use of estimates

The preparation of consolidated financial statements in accordance with GAAP requires the Company’s management to make estimates and assumptions relating to the reported amounts of assets and liabilities, the disclosure of contingent assets and liabilities at the date of the consolidated financial statements, and the reported amounts of revenue and expenses during the reporting periods. Significant items subject to such estimates and assumptions include the allowance for doubtful accounts, useful lives of intangible assets, recoverability of the carrying amounts of goodwill and intangible assets, the portion of revenue subject to estimates for variances between internally-tracked conversions and those confirmed by the customer, purchase accounting, consolidation of variable interest entity, accruals for contingencies, and income tax provisions. These estimates are often based on complex judgments and assumptions that management believes to be reasonable but are inherently uncertain and unpredictable. Actual results could differ from these estimates.

Fair Value of Financial Instruments, Policy [Policy Text Block]

(e) Fair value

Fair value is defined as the exchange price that would be received for an asset or paid to transfer a liability (an exit price) in the principal or most advantageous market for the asset or liability in an orderly transaction between market participants on the measurement date.

Valuation techniques used to measure fair value must maximize the use of observable inputs and minimize the use of unobservable inputs. Accounting standards describe a fair value hierarchy based on the following three levels of inputs, of which the first two are considered observable and the last unobservable, that may be used to measure fair value:

●

Level 1 — Quoted prices in active markets for identical assets, liabilities, or funds.

●

Level 2— Inputs other than Level 1 that are observable, either directly or indirectly, such as quoted prices for similar assets or liabilities; quoted prices in markets that are not active; or other inputs that are observable or can be corroborated by observable market data for substantially the full term of the assets or liabilities.

●

Level 3 — Unobservable inputs that are supported by little or no market activity and that are significant to the fair value of the assets or liabilities.

The fair value of the Company’s cash, cash equivalents, accounts receivable, accounts payable and accrued liabilities approximate their carrying values because of the short-term nature of these instruments.

As of March 31, 2023, the Company regards the fair value of its long-term debt to approximate its carrying value. The fair value assessment represents a Level 2 measurement. See Note 5, Long-term debt, net.

The fair value of certain long-lived non-financial assets and liabilities may be required to be measured on a nonrecurring basis in certain circumstances, including when there is evidence of impairment. As of March 31, 2023, certain non-financial assets have been measured at fair value subsequent to their initial recognition. The Company determined the estimated fair value to be a Level 3, as certain inputs used to determine fair value are unobservable, see Note 4, Goodwill, for further discussion of the impairment charge.

- Definition

Disclosure of accounting policy for revenue from contract with customer.

+ References

Reference 1: http://www.xbrl.org/2003/role/disclosureRef
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-Name Accounting Standards Codification
-Section 50
-Paragraph 17
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Reference 2: http://www.xbrl.org/2003/role/disclosureRef
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Reference 3: http://www.xbrl.org/2003/role/disclosureRef
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Reference 4: http://www.xbrl.org/2003/role/disclosureRef
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Reference 5: http://www.xbrl.org/2003/role/disclosureRef
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Reference 7: http://www.xbrl.org/2003/role/disclosureRef
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Reference 10: http://www.xbrl.org/2003/role/disclosureRef
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-URI https://asc.fasb.org//606/tableOfContent

+ Details

Consolidated Balance Sheets (Current Period Unaudited) - USD ($) $ in Thousands	Mar. 31, 2023	Dec. 31, 2022
ASSETS:
Cash and cash equivalents	$ 26,567	$ 25,547
Accounts receivable, net of allowance for doubtful accounts of $317 and $544, respectively	56,759	63,164
Prepaid expenses and other current assets	5,588	3,506
Total current assets	88,914	92,217
Property and equipment, net	861	964
Operating lease right-of-use assets	4,743	5,202
Intangible assets, net	27,650	28,745
Goodwill	33,354	55,111
Other non-current assets	1,648	1,730
Total assets	157,170	183,969
LIABILITIES AND SHAREHOLDERS' EQUITY:
Accounts payable	12,929	6,190
Accrued expenses and other current liabilities	33,189	35,626
Deferred revenue	1,005	1,014
Current portion of long-term debt	5,000	5,000
Current portion of operating lease liability	2,349	2,389
Total current liabilities	54,472	50,219
Long-term debt, net	34,404	35,594
Operating lease liability	3,242	3,743
Other non-current liabilities	2,128	458
Total liabilities	94,246	90,014
Contingencies (Note 10)
Shareholders' equity:
Preferred stock — $0.0001 par value, 10,000,000 Shares authorized; Shares outstanding — 0 shares for both periods	0	0
Common stock — $0.0005 par value, 200,000,000 Shares authorized; Shares issued — 85,545,397 and 84,385,458, respectively; and Shares outstanding — 80,933,828 and 80,085,306, respectively (Note 7)	43	42
Treasury stock, at cost — 4,611,569 and 4,300,152 Shares, respectively (Note 7)	(11,407)	(11,171)
Additional paid-in capital	424,531	423,384
Accumulated deficit	(350,243)	(318,300)
Total shareholders' equity	62,924	93,955
Total liabilities and shareholders' equity	$ 157,170	$ 183,969

Note 3 - Intangible Assets, Net (Details Textual) - USD ($)	3 Months Ended
	Mar. 31, 2023	Mar. 31, 2022	Dec. 31, 2022	Jan. 01, 2022	Apr. 01, 2020
Amortization of Intangible Assets	$ 2,256	$ 3,141
Finite-Lived Intangible Assets, Gross	118,845,000		$ 117,685,000
Software Developed for Internal Use, Not Commenced Amortization [Member]
Finite-Lived Intangible Assets, Gross	$ 971
Winopoly, LLC [Member]
Business Acquisition, Percentage of Voting Interests Acquired					50.00%
True North Loyalty, Llc [Member]
Business Acquisition, Percentage of Voting Interests Acquired				100.00%

Consolidated Statements of Cash Flows - USD ($) $ in Thousands	3 Months Ended
	Mar. 31, 2023	Mar. 31, 2022
CASH FLOWS FROM OPERATING ACTIVITIES:
Net income (loss)	$ (31,943)	$ (2,013)
Adjustments to reconcile net loss to net cash provided by (used in) operating activities:
Depreciation and amortization	2,359	3,307
Non-cash loan amortization expense	61	68
Share-based compensation expense	1,061	988
Goodwill impairment	25,700	0
Write-off of intangible assets	0	128
Provision for bad debt	(55)	81
Deferred income taxes	0	0
Changes in assets and liabilities, net of business acquisitions:
Accounts receivable	6,460	5,127
Prepaid expenses and other current assets	(2,082)	451
Other non-current assets	82	(13)
Operating lease assets and liabilities, net	(82)	(42)
Accounts payable	6,739	(3,348)
Accrued expenses and other current liabilities	(3,362)	(6,251)
Deferred revenue	(9)	(174)
Other	(39)	(85)
Net cash provided by (used in) operating activities	4,890	(1,776)
CASH FLOWS FROM INVESTING ACTIVITIES:
Capitalized costs included in intangible assets	(1,134)	(1,071)
Business acquisitions, net of cash acquired	(1,250)	(971)
Acquisition of property and equipment		(7)
Net cash used in investing activities	(2,384)	(2,049)
CASH FLOWS FROM FINANCING ACTIVITIES:
Repayments of long-term debt	(1,250)	(1,250)
Taxes paid related to net share settlement of vesting of restricted stock units	(236)	(448)
Net cash used in financing activities	(1,486)	(1,698)
Net increase (decrease) in cash, cash equivalents and restricted cash	1,020	(5,523)
Cash, cash equivalents and restricted cash at beginning of period	25,547	34,467
Cash, cash equivalents and restricted cash at end of period	26,567	28,944
SUPPLEMENTAL DISCLOSURE INFORMATION
Cash paid for interest	664	301
Cash paid for income taxes	55	34
Share-based compensation capitalized in intangible assets	27	27
Liability incurred for future contingent payments in connection with TAPP consolidation	2,693	0
Liability incurred for deferred payment in connection with True North acquisition	0	860
Contingent consideration in connection with True North acquisition	0	250
Equity issued in connection with True North acquisition	$ 0	$ 211

Note 4 - Goodwill

3 Months Ended

Mar. 31, 2023

Notes to Financial Statements

Goodwill Disclosure [Text Block]

4. Goodwill

Goodwill represents the difference between the purchase price and the estimated fair value of net assets acquired, when accounted for under business combination accounting. As of March 31, 2023, the total balance of goodwill was $33,354, a decrease of $25,700 from December 31, 2022, as a result of a non-cash impairment charge, offset by a $3,943 preliminary increase in goodwill related to the TAPP consolidation (see Note 12, Variable Interest Entities). The balance also relates to the Fluent LLC Acquisition, the Q Interactive Acquisition, the AdParlor Acquisition, the Initial Winopoly Acquisition, and the True North Acquisition (see Note 11, Business acquisition).

In accordance with ASC 350, Intangibles - Goodwill and Other, goodwill is assessed at least annually for impairment, or when events or changes in circumstances indicate that the carrying amount of such assets may not be recoverable, by assessing qualitative factors or performing a quantitative analysis in determining whether it is more likely than not that its fair value exceeds the carrying value. The measurement date of the Company's annual goodwill impairment test is set to October 1.

The Company completed its quarterly triggering event assessments for the three months ended March 31, 2023 and determined that the decline in the market value of its publicly-traded stock, which resulted in a corresponding decline in its market capitalization, constituted a triggering event. The Company conducted an interim test of the fair value of the Fluent reporting unit's goodwill for potential impairment as of March 31, 2023. The Company considered a combination of income and market approaches to determine the fair value of the Fluent reporting unit. The Company determined that a market-based approach, which considered the Company’s implied market multiple applied to management’s forecast and further adjusted for a control premium, provided the best indication of fair value of the Fluent reporting unit. The results of this market-based approach indicated that its carrying value exceeded its fair value by 20%. The Company therefore concluded that the Fluent reporting unit’s goodwill of $51,614 was impaired and recorded a non-cash impairment charge of $25,700.

Note 8 - Share-based Compensation - Key Assumptions (Details) - $ / shares	Mar. 01, 2021	Mar. 01, 2020	Dec. 20, 2019	Feb. 01, 2019
Fair value lower range (in dollars per share)		$ 1,460	$ 1,580	$ 2,810
Fair value higher range (in dollars per share)		1,490	1,610	2,860
Exercise price (in dollars per share)		$ 2,330	$ 2,560	$ 4,720
Expected volatility	80.00%	70.00%	70.00%	65.00%
Risk-free rate		1.05%	1.85%	2.61%
Maximum [Member]
Fair value lower range (in dollars per share)	$ 4,340
Fair value higher range (in dollars per share)	4,430
Exercise price (in dollars per share)	$ 6,330
Expected term (Year)	1 year 3 months 18 days	1 year 6 months	1 year 7 months 6 days	1 year 3 months 18 days
Risk-free rate	1.18%
Minimum [Member]
Expected term (Year)	1 year	1 year	1 year	1 year

Document And Entity Information - shares	3 Months Ended
Document And Entity Information - shares	Mar. 31, 2023	May 12, 2023
Document Information [Line Items]
Entity Central Index Key	0001460329
Entity Registrant Name	Fluent, Inc.
Amendment Flag	false
Current Fiscal Year End Date	--12-31
Document Fiscal Period Focus	Q1
Document Fiscal Year Focus	2023
Document Type	10-Q
Document Quarterly Report	true
Document Period End Date	Mar. 31, 2023
Document Transition Report	false
Entity File Number	001-37893
Entity Incorporation, State or Country Code	DE
Entity Tax Identification Number	77-0688094
Entity Address, Address Line One	300 Vesey Street, 9th Floor
Entity Address, City or Town	New York
Entity Address, State or Province	NY
Entity Address, Postal Zip Code	10282
City Area Code	646
Local Phone Number	669-7272
Title of 12(b) Security	Common Stock, $0.0005 par value per share
Trading Symbol	FLNT
Security Exchange Name	NASDAQ
Entity Current Reporting Status	Yes
Entity Interactive Data Current	Yes
Entity Filer Category	Non-accelerated Filer
Entity Small Business	true
Entity Emerging Growth Company	false
Entity Shell Company	false
Entity Common Stock, Shares Outstanding		81,037,845

Note 12 - Variable Interest Entity (Details Textual) - USD ($) $ in Thousands	Jan. 09, 2023	Mar. 31, 2023	Dec. 31, 2022
Goodwill		$ 33,354	$ 55,111
TAPP LLC [Member]
Business Combination, Step Acquisition, Equity Interest in Acquiree, Including Subsequent Acquisition, Percentage	100.00%
Business Combination, Consideration Transferred, Total	$ 3,943
Payments to Acquire Businesses, Gross	1,250
Goodwill	3,943
TAPP LLC [Member] \| Achievement of Specified Revenue and Media Margin Targets [Member]
Business Combination, Consideration Transferred, Liabilities Incurred	$ 2,693
Business Combination, Contingent Consideration, Liability, Period (Year)	3 years

- Definition

+ References + Details

Note 10 - Contingencies

3 Months Ended

Mar. 31, 2023

Notes to Financial Statements

Commitments and Contingencies Disclosure [Text Block]

10. Contingencies

In the ordinary course of business, the Company is subject to loss contingencies that cover a range of matters. An estimated loss from a loss contingency, such as a legal proceeding or claim, is accrued if it is probable that a liability has been incurred and the amount of the loss can be reasonably estimated. In determining whether a loss should be accrued, the Company evaluates, among other factors, the degree of probability and the ability to reasonably estimate the amount of any such loss. The Company does not accrue liabilities when the likelihood that the liability has been incurred is probable, but the amount cannot be reasonably estimated.

The New York State Department of Taxation and Finance (the “Tax Department”) performed a sales and use tax audit covering the period from December 1, 2010 to November 30, 2019. The Tax Department asserted that revenue derived from certain of the Company’s customer acquisition and list management services are subject to sales tax, as a result of being deemed taxable information services. The Company reached a settlement with the Tax Department for $1,700 which was paid on April 1, 2022. Starting on March 1, 2022, the Company has been collecting and remitting New York sales tax on certain list management and hosted revenues from New York based clients.

On January 28, 2020, Fluent received a Civil Investigative Demand from the FTC regarding compliance with the FTC Act and the Telemarketing Sales Rule (“TSR”). On October 18, 2022, the FTC staff sent the Company a draft complaint and proposed consent order seeking injunctive relief and a civil monetary penalty. The Company has been negotiating resolution of the terms of the consent order with the FTC staff. On January 12, 2023, the Company made an initial proposal of $5.0 million for the civil monetary penalty contingent on successful negotiation of the remaining outstanding injunctions and other provisions. On January 30, 2023, the FTC staff forwarded a complaint recommendation to the FTC’s Bureau of Consumer Protection for consideration. On March 3, 2023, the Company met with the Bureau of Consumer Protection and, as a result of that meeting, the Company continued negotiation with the FTC staff. On April 12, 2023, the FTC staff recommended that the FTC’s Bureau of Consumer Protection forward a complaint recommendation to the Commission. The Company is scheduled to meet with the Commission on May 16, 2023 in an effort to continue negotiations on the limited outstanding issues. The Company is seeking an agreement with the FTC on the terms of a consent order, including injunctive and civil monetary penalty provisions, but there is no assurance this will occur. The Company accrued $5,000 in connection with this matter for the year ended December 31, 2022, which it continues to maintain, however, a final civil monetary penalty could be higher or lower. The Company will continue to devote substantial resources and incur outside legal expenses until this matter is concluded.

On October 6, 2020, the Company received notice from the Pennsylvania Office of the Attorney General (“PAAG”) that it was reviewing the Company’s business practices relating to telemarketing. After the Company and the PAAG were unable to reach agreement on a proposed Assurance of Voluntary Compliance, the Commonwealth of Pennsylvania filed a complaint for permanent injunction, civil penalties, and other relief in the United States District Court for the Western District of Pennsylvania on November 2, 2022. While the Company believes that its historical practices were in full compliance with the PA Consumer Protection Law and the TSR, the Company has updated its telemarketing practices. On May 8, 2023, the Parties notified the Court that they had reached a settlement in principle and are coordinating on finalizing documentation for submission to the Court. As part of the settlement in principle, the Company has agreed to pay the PAAG $250 for investigatory costs, of which $200 had been accrued for as of March 31, 2023.

The Company has been involved in a TCPA class action, Daniel Berman v. Freedom Financial Network, which was originally filed in 2018. Plaintiff's second Motion for Class Certification (the first such motion was denied) is pending and oral argument was scheduled for February 7, 2023. The parties entered into a Class Action Settlement Agreement which provides for payment to plaintiffs of $9,750 and injunctive provisions. The Company will contribute $3,100 towards the settlement, payable following the approval of the Final Approval Order and Judgement anticipated to occur in approximately a year. This amount was accrued during the three months ended December 31, 2022. This amount is payable $1,100 in cash and $2,000 pursuant to an interest-bearing note with a two-year term provided by co-defendant, Freedom Financial.

Note 11 - Business Acquisition

3 Months Ended

Mar. 31, 2023

Notes to Financial Statements

Business Combination Disclosure [Text Block]

11. Business acquisition

True North Acquisition

On January 1, 2022, the Company acquired a 100% membership interest in True North Loyalty, LLC for a deemed purchase price of $2,321, which consisted of $1,000 in cash at closing, $860 of deferred payments due at both the first and second anniversary of the closing date adjusted for net-working capital, and contingent consideration with a fair value at the closing date of $250, payable in common stock based upon the achievement of specified revenue targets over the five-year period following the completion of the acquisition. The Company also issued 100,000 shares of fully-vested common stock under the Prior Plan to the sellers valued at $211. Certain seller parties entered into employment and non-competition agreements with the Company in connection with the True North Acquisition. True North Loyalty, LLC is a subscription-based business that utilizes call center operations and other media channels to market recurring revenue services to consumers. In accordance with ASC 805, the Company determined that the True North Acquisition constituted the purchase of a business.

On January 1, 2022, the Company determined to use the excess earnings method, a variation of the income approach, to amortize: (i) the fair value of the acquired customer relationships related to subscribers of $170 over a period of one year, and (ii) the fair value of the acquired customer relationships related to call centers of $1,180, over a period of five years. The amount of the purchase price in excess of the fair value of the net assets acquired was recorded as goodwill in the amount of $1,092 and primarily relates to intangible assets that do not qualify for separate recognition, including assembled workforce and synergies. For tax purposes, the goodwill is not deductible.

Consolidated Balance Sheets (Current Period Unaudited) (Parentheticals) - USD ($) $ in Thousands	Mar. 31, 2023	Dec. 31, 2022
Accounts receivable, allowance for doubtful accounts	$ 317	$ 544
Preferred stock, par value (in dollars per share)	$ 0.0001	$ 0.0001
Preferred stock, shares authorized (in shares)	10,000,000	10,000,000
Preferred stock, shares issued (in shares)	0	0
Preferred stock, shares outstanding (in shares)	0	0
Common stock, par value (in dollars per share)	$ 0.0005	$ 0.0005
Common stock, shares authorized (in shares)	200,000,000	200,000,000
Common stock, shares issued (in shares)	85,545,397	84,385,458
Common stock, shares outstanding (in shares)	80,933,828	80,085,306
Treasury stock, shares (in shares)	4,611,569	4,300,152

Note 6 - Income Taxes

3 Months Ended

Mar. 31, 2023

Notes to Financial Statements

Income Tax Disclosure [Text Block]

6. Income taxes

The Company is subject to federal and state income taxes in the United States. The tax provision for interim periods is determined using an estimate of the Company's annual effective tax rate. The Company updates its estimated annual effective tax rate (“AETR”) on a quarterly basis and, if the estimate changes, a cumulative adjustment is made.

As of March 31, 2023 and December 31, 2022, the Company has recorded a full valuation allowance against net deferred tax assets and intends to continue maintaining a full valuation allowance on these net deferred tax assets until there is sufficient evidence to support the release of all or a portion of these allowances. Release of some or all of the valuation allowance would result in the recognition of certain deferred tax assets and an increase in deferred tax benefit for any period in which such a release may be recorded, however, the exact timing and amount of any valuation allowance release are subject to change, depending upon the level of profitability that the Company is able to achieve and the net deferred tax assets available.

For the three months ended March 31, 2023, the Company's effective income tax expense rate of 0.3% primarily represents the projected federal and state cash tax expense expected to result in taxable income for full-year 2023 after the impact of a non-deductible goodwill impairment against pre-tax year-to-date losses, offset by the benefit of federal research and development credits on expected federal cash tax expense. For the three months ended March 31, 2022, the Company's effective income tax benefit rate of 0% differed from the statutory federal income tax rate of 21%, with such differences resulting primarily from the application of the full valuation allowance against the Company's deferred tax assets.

The Company assesses its income tax positions and records tax benefits for all years subject to examination based upon its evaluation of the facts, circumstances, and information available as of the reporting dates. For those tax positions where it is more-likely-than-not that a tax benefit will be sustained, the Company has recorded the largest amount of tax benefit with a greater than 50% likelihood of being realized upon ultimate settlement with a taxing authority that has full knowledge of all relevant information. For those income tax positions where it is not more-likely-than-not that a tax benefit will be sustained, no tax benefit has been recognized in the Company's financial statements.

As of March 31, 2023 and December 31, 2022, the balance of unrecognized tax benefits was $1,480. The unrecognized tax benefits, if recognized, would result in an increase to net operating losses that would be subject to a valuation allowance and, accordingly, result in no impact to the Company’s annual effective tax rate. As of March 31, 2023, the Company has not accrued any interest or penalties with respect to its uncertain tax positions.

The Company does not anticipate a significant increase or reduction in unrecognized tax benefits within the next twelve months.

- Definition

The entire disclosure for income taxes. Disclosures may include net deferred tax liability or asset recognized in an enterprise's statement of financial position, net change during the year in the total valuation allowance, approximate tax effect of each type of temporary difference and carryforward that gives rise to a significant portion of deferred tax liabilities and deferred tax assets, utilization of a tax carryback, and tax uncertainties information.

+ References

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-Paragraph 13
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+ Details

Note 9 - Segment Information

3 Months Ended

Mar. 31, 2023

Notes to Financial Statements

Segment Reporting Disclosure [Text Block]

9. Segment information

The Company identifies operating segments as components of an entity for which discrete financial information is available and is regularly reviewed by the chief operating decision maker (“CODM”) in making decisions regarding resource allocation and performance assessment. The profitability measure employed by CODM is earnings before interest, taxes, depreciation, and amortization ("EBITDA"). As of March 31, 2023, the Company has two operating segments and two corresponding reporting units, “Fluent” and “All Other,” and one reportable segment. “All Other” represents the operating results of AdParlor, LLC, and is included for purposes of reconciliation of the respective balances below to the consolidated financial statements. “Fluent,” for the purposes of segment reporting, represents the consolidated operating results of the Company excluding “All Other.”

Summarized financial information concerning the Company's segments for the three months ended March 31, 2023 and 2022 are shown in the following tables below:

	*Three Months Ended March 31,*
	*2023*			*2022*
Fluent segment revenue⁽¹⁾:
United States	$	42,908		$	60,659
International		32,330		$	25,375
Fluent segment revenue	$	75,238		$	86,034
All Other segment revenue⁽¹⁾:
United States	$	2,016		$	2,989
International		—			40
All Other segment revenue	$	2,016		$	3,029
Segment EBITDA
Fluent segment EBITDA	$	(28,579	)	$	1,921
All Other segment EBITDA		(215	)		(243	)
Total EBITDA		(28,794	)		1,678
Depreciation and amortization		2,359			3,307
Total income (loss) from operations	$	(31,153	)	$	(1,629	)

(1) Revenue aggregation is based upon location of the customer.

	*March 31,*		*December 31,*
	*2023*		*2022*
Total assets:
Fluent	$	140,618	$	168,486
All Other		16,552		15,483
Total assets	$	157,170	$	183,969

As of March 31, 2023, long-lived assets are all located in the United States.

For the three months ended March 31, 2023, the Company identified an international customer within the Fluent segment with revenue in the amount of $19,125 which represents 25% of consolidated revenue.

- Definition

The entire disclosure for reporting segments including data and tables. Reportable segments include those that meet any of the following quantitative thresholds a) it's reported revenue, including sales to external customers and intersegment sales or transfers is 10 percent or more of the combined revenue, internal and external, of all operating segments b) the absolute amount of its reported profit or loss is 10 percent or more of the greater, in absolute amount of 1) the combined reported profit of all operating segments that did not report a loss or 2) the combined reported loss of all operating segments that did report a loss c) its assets are 10 percent or more of the combined assets of all operating segments.

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+ Details

Note 9 - Segment Information - Schedule of Revenue and Asset Segment Information (Details) - USD ($)
$ in Thousands

3 Months Ended

Mar. 31, 2023

Mar. 31, 2022

Dec. 31, 2022

Revenue

$ 77,254

$ 89,063

EBITDA

(28,794)

1,678

Depreciation and amortization

2,359

3,307

Total income (loss) from operations

(31,153)

(1,629)

Total assets

157,170

$ 183,969

Fluent Segment [Member]

Revenue

^[1]

75,238

86,034

EBITDA

(28,579)

1,921

Total assets

140,618

168,486

Fluent Segment [Member] | UNITED STATES

Revenue

^[1]

42,908

60,659

Fluent Segment [Member] | Non-US [Member]

Revenue

^[1]

32,330

25,375

Other Segments [Member]

Revenue

^[1]

2,016

3,029

EBITDA

(215)

(243)

Total assets

16,552

$ 15,483

Other Segments [Member] | UNITED STATES

Revenue

^[1]

2,016

2,989

Other Segments [Member] | Non-US [Member]

Revenue

^[1]

$ 0

$ 40

[1]	Revenue aggregation is based upon location of the customer.

- Definition

Sum of the carrying amounts as of the balance sheet date of all assets that are recognized. Assets are probable future economic benefits obtained or controlled by an entity as a result of past transactions or events.

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+ Details

- Definition

Amount, excluding tax collected from customer, of revenue from satisfaction of performance obligation by transferring promised good or service to customer. Tax collected from customer is tax assessed by governmental authority that is both imposed on and concurrent with specific revenue-producing transaction, including, but not limited to, sales, use, value added and excise.

+ References

+ Details

Note 7 - Common Stock, Treasury Stock and Warrants (Details Textual) - USD ($) $ in Thousands	3 Months Ended
	Mar. 31, 2023	Dec. 31, 2022
Common Stock, Shares, Issued (in shares)	85,545,397	84,385,458
Treasury Stock, Common, Shares (in shares)	4,611,569	4,300,152
Share-Based Payment Arrangement, Shares Withheld for Tax Withholding Obligation (in shares)	311,417,000
Treasury Stock, Common, Value	$ 11,407	$ 11,171
Restricted Stock Units (RSUs) [Member]
Share-Based Compensation Arrangement by Share-Based Payment Award, Shares Issued in Period (in shares)	1,159,939
Share-Based Payment Arrangement, Shares Withheld for Tax Withholding Obligation (in shares)	311,417

Note 1 - Summary of Significant Accounting Policies

3 Months Ended

Mar. 31, 2023

Notes to Financial Statements

Significant Accounting Policies [Text Block]

1. Summary of significant accounting policies

(a) Basis of preparation

The accompanying unaudited consolidated financial statements have been prepared by Fluent, Inc., a Delaware corporation (the "Company" or "Fluent"), in accordance with accounting principles generally accepted in the United States ("GAAP") and applicable rules and regulations of the Securities and Exchange Commission (the "SEC") regarding interim financial reporting. Certain information and note disclosures normally included in annual financial statements prepared in accordance with GAAP have been condensed or omitted pursuant to those rules and regulations.

The accompanying unaudited consolidated financial statements reflect all normal recurring adjustments necessary to present fairly the financial position, results of operations, and cash flows for the interim periods ended March 31, 2023 and 2022, respectively, but are not necessarily indicative of the results of operations to be anticipated for any future interim periods or for the full year ending December 31, 2023.

From time to time, the Company may enter into relationships or investments with other entities, and, in certain instances, the entity in which the Company has a relationship or investment may qualify as a variable interest entity (“VIE”). The Company consolidates a VIE in its financial statements if the Company is deemed to be the primary beneficiary of the VIE. The primary beneficiary is the party that has the power to direct activities that most significantly impact the operations of the VIE and has the obligation to absorb losses or the right to benefits from the VIE that could potentially be significant to the VIE.

The information included in this Quarterly Report on Form 10-Q should be read in conjunction with the consolidated financial statements and accompanying notes included in the Company's Annual Report on Form 10-K for the year ended December 31, 2022 ("2022 Form 10-K") filed with the SEC on March 15, 2023. The consolidated balance sheet as of December 31, 2022 included herein was derived from the audited financial statements as of that date included in the 2022 Form 10-K.

Principles of consolidation

The consolidated financial statements include the financial statements of the Company and its subsidiaries. All significant transactions among the Company and its subsidiaries have been eliminated upon consolidation.

(b) Recently issued and adopted accounting standards

Accounting pronouncements not listed below were assessed and determined to be not applicable or are expected to have minimal impact on our consolidated financial statements.

In January 2016, the Financial Accounting Standards Board issued Accounting Standards Updates No. 2016-13, Financial Instruments—Credit Losses and additional changes, modifications, clarifications, or interpretations thereafter, which require a reporting entity to estimate credit losses on certain types of financial instruments, and present assets held at amortized cost and available-for-sale debt securities at the amounts expected to be collected. The new guidance is effective for annual and interim periods beginning after December 15, 2022, and early adoption is permitted. The Company completed its assessment of the new guidance and determined it had no material impact on its consolidated financial statements.

(c) Revenue recognition

Revenue is when control of goods or services is transferred to customers, in the amounts that reflect the consideration the Company expects to be entitled to in exchange for those goods or services. The Company's performance obligation is typically to (a) deliver data records, based on predefined qualifying characteristics specified by the customer, (b) generate conversions, based on predefined user actions (for example, a click, a registration or the installation of an app) and subject to certain qualifying characteristics specified by the customer, (c) verify user interest or transfer calls to advertiser clients as a part of the contact center operation, or (d) deliver media spend as a part of the business of AdParlor, LLC, a wholly-owned subsidiary of the Company.

Revenue is recognized upon satisfaction of associated performance obligation. The Company elected the “right to invoice” practical expedient under ASC 606-10-55-18 as a measure for revenue to be recognized, as it corresponds directly with the amounts that reflects the consideration the Company expects to be entitled to in exchange for those goods or services.

If a customer pays consideration before the Company's performance obligations are satisfied, such amounts are classified as deferred revenue on the consolidated balance sheets. As of March 31, 2023 and December 31, 2022, the balance of deferred revenue was $1,005 and $1,014, respectively. The majority of the deferred revenue balance as of December 31, 2022 was recognized into revenue during the first quarter of 2023.

When there is a delay between the period in which revenue is recognized and when a customer invoice is issued, revenue is recognized, and the related amounts are recorded as unbilled revenue within accounts receivable on the consolidated balance sheets. As of March 31, 2023 and December 31, 2022, unbilled revenue included in accounts receivable was $22,777 and $26,878, respectively. In line with industry practice, the unbilled revenue balance is recorded based on the Company's internally tracked conversions, net of estimated variances between this amount and the amount tracked and subsequently confirmed by customers. Substantially all amounts included within the unbilled revenue balance are invoiced to customers within the month directly following the period of service. Historical estimates related to unbilled revenue have not been materially different from actual revenue billed.

(d) Use of estimates

The preparation of consolidated financial statements in accordance with GAAP requires the Company’s management to make estimates and assumptions relating to the reported amounts of assets and liabilities, the disclosure of contingent assets and liabilities at the date of the consolidated financial statements, and the reported amounts of revenue and expenses during the reporting periods. Significant items subject to such estimates and assumptions include the allowance for doubtful accounts, useful lives of intangible assets, recoverability of the carrying amounts of goodwill and intangible assets, the portion of revenue subject to estimates for variances between internally-tracked conversions and those confirmed by the customer, purchase accounting, consolidation of variable interest entity, accruals for contingencies, and income tax provisions. These estimates are often based on complex judgments and assumptions that management believes to be reasonable but are inherently uncertain and unpredictable. Actual results could differ from these estimates.

(e) Fair value

Fair value is defined as the exchange price that would be received for an asset or paid to transfer a liability (an exit price) in the principal or most advantageous market for the asset or liability in an orderly transaction between market participants on the measurement date.

Valuation techniques used to measure fair value must maximize the use of observable inputs and minimize the use of unobservable inputs. Accounting standards describe a fair value hierarchy based on the following three levels of inputs, of which the first two are considered observable and the last unobservable, that may be used to measure fair value:

●

Level 1 — Quoted prices in active markets for identical assets, liabilities, or funds.

●

Level 2— Inputs other than Level 1 that are observable, either directly or indirectly, such as quoted prices for similar assets or liabilities; quoted prices in markets that are not active; or other inputs that are observable or can be corroborated by observable market data for substantially the full term of the assets or liabilities.

●

Level 3 — Unobservable inputs that are supported by little or no market activity and that are significant to the fair value of the assets or liabilities.

The fair value of the Company’s cash, cash equivalents, accounts receivable, accounts payable and accrued liabilities approximate their carrying values because of the short-term nature of these instruments.

As of March 31, 2023, the Company regards the fair value of its long-term debt to approximate its carrying value. The fair value assessment represents a Level 2 measurement. See Note 5, Long-term debt, net.

The fair value of certain long-lived non-financial assets and liabilities may be required to be measured on a nonrecurring basis in certain circumstances, including when there is evidence of impairment. As of March 31, 2023, certain non-financial assets have been measured at fair value subsequent to their initial recognition. The Company determined the estimated fair value to be a Level 3, as certain inputs used to determine fair value are unobservable, see Note 4, Goodwill, for further discussion of the impairment charge.

Note 8 - Share-based Compensation - Unvested Balance of Options (Details) - $ / shares	3 Months Ended	12 Months Ended
	Mar. 31, 2023	Dec. 31, 2022
Unvested, number of options (in shares)	897,000
Unvested, weighted average exercise price per share (in dollars per share)	$ 4.91
Unvested, weighted average remaining contractual term (Year)	6 years 1 month 6 days	6 years 3 months 18 days
Granted, number of options (in shares)	0
Granted, weighted average exercise price per share (in dollars per share)	$ 0
Vested, number of options (in shares)	0
Unvested, number of options (in shares)	897,000	897,000
Unvested, weighted average exercise price per share (in dollars per share)	$ 4.91	$ 4.91

Note 8 - Share-based Compensation

3 Months Ended

Mar. 31, 2023

Notes to Financial Statements

Share-Based Payment Arrangement [Text Block]

8. Share-based compensation

On June 8, 2022, the stockholders of the Company approved the Fluent, Inc. 2022 Omnibus Equity Incentive Plan (the "2022 Plan") that authorized for issuance 15,422,523 shares of the Company's common stock, which became effective on August 10, 2022 (“Effective Date”). With the 2022 Plan, no further awards are available to be issued under the 2018 Stock Incentive Plan (the “Prior Plan”), but all awards under the Prior Plans that are outstanding as of the Effective Date will continue to be governed by the terms, conditions and procedures set forth in the Prior Plans and any applicable award agreement. As of March 31, 2023, the Company had 6,091,436 shares of common stock available for grants pursuant to the 2022 Plan, which includes 922,286 shares of common stock previously available for issuance under the Prior Plan.

The primary purpose of the plans is to attract, retain, reward, and motivate certain individuals by providing them with opportunities to acquire or increase their ownership interests in the Company. In October 2022, the Company issued to certain of its senior officers and employees, restricted stock units (“RSUs”) (time-based vesting), long-term incentive grants (performance and time-based vesting RSUs), or performance share units (“PSUs”) (achievement of performance targets settled in cash) under the 2022 Plan.

Stock options

The Compensation Committee of the Company's Board of Directors approved the grant of stock options to certain Company executives, which were issued on February 1, 2019, December 20, 2019, March 1, 2020, and March 1, 2021, under the Prior Plan. Subject to continuing service, 50% of the shares subject to these stock options will vest if the Company's stock price remains above 125.00%, 133.33%, 133.33% and 133.33%, respectively, of the exercise price for twenty consecutive trading days, and the remaining 50% of the shares subject to these stock options will vest if the Company's stock price remains above 156.25%, 177.78%, 177.78% and 177.78%, respectively, of the exercise price for twenty consecutive trading days; provided, that no shares will vest prior to the first anniversary of the grant date. As of March 31, 2023, the first condition for the stock options issued on February 1, 2019, December 20, 2019 and March 1, 2020 had been met and the second condition for the stock options issued on December 20, 2019 and March 1, 2020 had been met. Any shares that remain unvested as of the fifth anniversary of the grant date will vest in full on such date. The fair value of the stock options granted was estimated at the trading day before the date of grant using a Monte Carlo simulation model. The key assumptions utilized to calculate the grant-date fair values for these awards are summarized below:

Issuance Date	February 1, 2019			December 20, 2019			March 1, 2020			March 1, 2021
Fair value lower range	$	2.81		$	1.58		$	1.46		$	4.34
Fair value higher range	$	2.86		$	1.61		$	1.49		$	4.43
Exercise price	$	4.72		$	2.56		$	2.33		$	6.33
Expected term (in years)		1.0 - 1.3			1.0 - 1.6			1.0 - 1.5			1.0 - 1.3
Expected volatility		65	%		70	%		70	%		80	%
Dividend yield		—	%		—	%		—	%		—	%
Risk-free rate		2.61	%		1.85	%		1.05	%		1.18	%

For the three months ended March 31, 2023, details of stock option activity were as follows:

	*Number of options*		*Weighted average exercise price per share*		*Weighted average remaining contractual term (in years)*		*Aggregate intrinsic value*
Outstanding as of December 31, 2022		2,139,000	$	4.37		6.3	$	—
Granted		—		—		—		—
Exercised		—		—		—		—
Expired		—		—		—		—
Outstanding as of March 31, 2023		2,139,000	$	4.37		6.1	$	—
Options exercisable as of March 31, 2023		1,242,000	$	3.98		6.1	$	—

The aggregate intrinsic value amounts in the table above represent the difference between the closing price of the Company's common stock at the end of the reporting period and the corresponding exercise prices, multiplied by the number of in-the-money stock options as of the same date.

For the three months ended March 31, 2023, the unvested balance of stock options was as follows:

	*Number of stock options*		*Weighted average exercise price per share*		*Weighted average remaining contractual term (in years)*
Unvested as of December 31, 2022		897,000	$	4.91		6.3
Granted		—		—		—
Vested		—		—		—
Unvested as of March 31, 2023		897,000	$	4.91		6.1

Compensation expense recognized for stock options of $0 and $105 for the three months ended March 31, 2023 and 2022, respectively, was recorded in sales and marketing, product development and general and administrative expenses in the consolidated statements of operations. As of March 31, 2023, there was $0 of unrecognized share-based compensation with respect to outstanding stock options.

Restricted stock units and restricted stock

For the three months ended March 31, 2023, details of unvested RSU activity were as follows:

	*Number of units*			*Weighted average grant-date fair value*
Unvested as of December 31, 2022		4,223,156		$	5.37
Granted		2,910,185		$	1.43
Vested and delivered		(848,522	)	$	3.42
Withheld as treasury stock ⁽¹⁾		(311,417	)	$	1.82
Vested not delivered ⁽²⁾		(14,416	)	$	5.50
Forfeited		(688,891	)	$	1.43
Unvested as of March 31, 2023		5,270,095		$	4.24

(1)

As discussed in Note 7, Common stock, treasury stock and warrants, the increase in treasury stock was due to shares withheld to cover statutory withholding taxes upon the delivery of shares following vesting of RSUs. As of March 31, 2023, there were 4,611,569 outstanding shares of treasury stock.

(2)

Vested not delivered represents vested RSUs with delivery deferred to a future time. For the three months ended March 31, 2023, there was a net increase in the vested not delivered balance as a result of the vesting of the 14,416 shares that were deferred due to timing of delivery of certain shares. As of March 31, 2023, 1,706,081 outstanding RSUs were vested not delivered.

Compensation expense recognized for RSUs of $1,148 and $910 for the three months ended March 31, 2023 and 2022, respectively, was recorded in sales and marketing, product development and general and administrative in the consolidated statements of operations, and intangible assets, net in the consolidated balance sheets. The fair value of the RSUs and restricted stock was estimated using the closing prices of the Company's common stock on the dates of grant.

As of March 31, 2023, unrecognized share-based compensation expense associated with the granted RSUs and stock options amounted to $8,397, which is expected to be recognized over a weighted average period of 2.1 years.

For the three months ended March 31, 2023 and 2022, share-based compensation for the Company's stock options, RSUs, and common stock awards were allocated to the following accounts in the consolidated financial statements:

	*Three Months Ended March 31,*
	*2023*		*2022*
Sales and marketing	$	167	$	170
Product development		191		160
General and administrative		763		658
Share-based compensation expense		1,121		988
Capitalized in intangible assets		27		27
Total share-based compensation	$	1,148	$	1,015

As of March 31, 2023, the Company recorded a liability of $15 related to PSUs that are to be settled in cash.

Note 2 - Loss Per Share - Antidilutive Securities Excluded from Calculation of Diluted Income (Loss) Per Share (Details) - shares	3 Months Ended
	Mar. 31, 2023	Mar. 31, 2022
Total anti-dilutive securities (in shares)	7,409,095	4,957,944
Restricted Stock Units (RSUs) [Member]
Total anti-dilutive securities (in shares)	5,270,095	1,985,611
Share-Based Payment Arrangement, Option [Member]
Total anti-dilutive securities (in shares)	2,139,000	2,139,000
Warrant [Member]
Total anti-dilutive securities (in shares)	0	833,333

Note 8 - Share-based Compensation - Stock Option Activity (Details) - $ / shares	3 Months Ended	12 Months Ended
	Mar. 31, 2023	Dec. 31, 2022
Outstanding, number of options (in shares)	2,139,000
Outstanding, weighted average exercise price per share (in dollars per share)	$ 4.37
Outstanding, weighted average remaining contractual term (Year)	6 years 1 month 6 days	6 years 3 months 18 days
Granted, number of options (in shares)	0
Granted, weighted average exercise price per share (in dollars per share)	$ 0
Exercised, number of options (in shares)	0
Exercised (in dollars per share)	$ 0
Expired, number of options (in shares)	0
Outstanding, number of options (in shares)	2,139,000	2,139,000
Outstanding, weighted average exercise price per share (in dollars per share)	$ 4.37	$ 4.37
Options exercisable, number of options (in shares)	1,242,000
Options exercisable, weighted average exercise price per share (in dollars per share)	$ 3.98
Options exercisable, weighted average remaining contractual term (Year)	6 years 1 month 6 days

Consolidated Statements of Operations (Unaudited) - USD ($) $ in Thousands	3 Months Ended
	Mar. 31, 2023	Mar. 31, 2022
Revenue	$ 77,254	$ 89,063
Costs and expenses:
Cost of revenue (exclusive of depreciation and amortization)	58,272	67,562
Sales and marketing	4,813	3,852
Product development	4,938	4,556
General and administrative	12,325	11,287
Depreciation and amortization	2,359	3,307
Goodwill impairment and write-off of intangible assets	25,700	128
Total costs and expenses	108,407	90,692
Loss from operations	(31,153)	(1,629)
Interest expense, net	(689)	(384)
Loss before income taxes	(31,842)	(2,013)
Income tax expense	(101)	0
Net loss	$ (31,943)	$ (2,013)
Basic and diluted loss per share:
Basic (in dollars per share)	$ (0.39)	$ (0.02)
Diluted (in dollars per share)	$ (0.39)	$ (0.02)
Weighted average number of shares outstanding:
Basic (in shares)	81,906,913	80,889,052
Diluted (in shares)	81,906,913	80,889,052

Note 9 - Segment Information (Tables)

3 Months Ended

Mar. 31, 2023

Notes Tables

Schedule of Segment Reporting Information, by Segment [Table Text Block]

	*Three Months Ended March 31,*
	*2023*			*2022*
Fluent segment revenue⁽¹⁾:
United States	$	42,908		$	60,659
International		32,330		$	25,375
Fluent segment revenue	$	75,238		$	86,034
All Other segment revenue⁽¹⁾:
United States	$	2,016		$	2,989
International		—			40
All Other segment revenue	$	2,016		$	3,029
Segment EBITDA
Fluent segment EBITDA	$	(28,579	)	$	1,921
All Other segment EBITDA		(215	)		(243	)
Total EBITDA		(28,794	)		1,678
Depreciation and amortization		2,359			3,307
Total income (loss) from operations	$	(31,153	)	$	(1,629	)

	*March 31,*		*December 31,*
	*2023*		*2022*
Total assets:
Fluent	$	140,618	$	168,486
All Other		16,552		15,483
Total assets	$	157,170	$	183,969

Note 5 - Long-term Debt, Net

3 Months Ended

Mar. 31, 2023

Notes to Financial Statements

Debt Disclosure [Text Block]

5. Long-term debt, net

Long-term debt, net of unamortized discount and financing costs, related to the Credit Facility consisted of the following:

	*March 31, 2023*			*December 31, 2022*
Credit Facility due 2026 (less unamortized discount and financing costs of $596 and $656, respectively)	$	39,404		$	40,594
Less: Current portion of long-term debt		(5,000	)		(5,000	)
Long-term debt, net (non-current)	$	34,404		$	35,594

Credit Facility

On March 31, 2021, Fluent, LLC entered into a credit agreement (as amended, modified, extended, restated, replaced, or supplemented from time to time, the “Credit Agreement”) with certain subsidiaries of Fluent, LLC as guarantors, and Citizens Bank, N.A. as administrative agent, lead arranger and bookrunner. The Credit Agreement provides for a term loan in the aggregate principal amount of $50,000 funded on the closing date (the “Term Loan”), along with an undrawn revolving credit facility of up to $15,000 (the "Revolving Loans," and together with the Term Loan, the "Credit Facility"). On December 20, 2022, the Company entered into the second amendment to the Credit Agreement, which amended certain provisions to: (i) reflect the replacement of the current benchmark settings with Term Secured Overnight Financial Rate ("SOFR") pursuant to an early opt-in election; (ii) acknowledge certain litigation matters; and (iii) join additional subsidiaries of Borrower as guarantors of the loan facilities provided under the Credit Agreement.  On May 15, 2023, the Company entered into the third amendment to the Credit Agreement, which amended certain provisions to: (i) add an additional tier of applicable margin to the selected rates; (ii) establish the applicable pricing floor for the remaining fiscal quarters in 2023; (iii) modify and adjust certain EBITDA add-backs for certain fiscal quarters in 2023; (iv) add monthly financial reporting for the remaining fiscal quarters in 2023; (v) provide additional financial covenant testing conditions on Fluent’s ability to draw on the Revolving Loans for the remaining fiscal quarters in 2023; (vi) provide additional notice of certain material events; (vii) add tiers to certain financial covenants and add a minimum cash liquidity financial covenant for the remaining fiscal quarters in 2023; (viii) provide additional restrictions on the ability to make loans and advances to officers, directors and employees for the remaining fiscal quarters in 2023; (ix) provide additional restrictions on the ability to invest in certain subsidiaries and joint ventures for the remaining fiscal quarters in 2023; (x) provide additional restrictions on the ability to make additional loans, investments or permitted acquisitions for the remaining fiscal quarters in 2023; and (xi) add unrestricted cash requirements in order for the Company to be permitted to pay dividends, make distributions or redeem or repurchase equity interests, for the remaining fiscal quarters in 2023, in each case pursuant to the terms and conditions under the Credit Agreement.

Borrowings under the Credit Agreement bear interest at a rate per annum equal to the benchmark selected by the Borrower, which may be based on the Alternative Base Rate, LIBOR rate (subject to a floor of 0.25%) prior to the election as of December 31, 2022 or Term SOFR (subject to a floor of 0.00%) subsequent to the election, plus a margin applicable to the selected benchmark. The applicable margin is between 0.75% and 2.75% for borrowings based on the Alternative Base Rate and 1.75% and 3.25% for borrowings based on Term SOFR, depending upon the Borrower's total leverage ratio. The opening interest rate of the Credit Facility was 2.50% (LIBOR + 2.25%), which increased to 7.16% (Term SOFR + 0.1% + 2.25%) as of March 31, 2023.

The Credit Agreement matures on March 31, 2026 and interest is payable monthly. Scheduled principal amortization of the Term Loan is $1,250 per quarter, which commenced with the fiscal quarter ended June 30, 2021. At March 31, 2023, the Company was in compliance with all of the financial and other covenants under the Credit Agreement.

The Credit Agreement contains negative covenants that, among other things, limit the Borrower's ability to: incur indebtedness; grant liens on its assets; enter into certain investments; consummate fundamental change transactions; engage in mergers or acquisitions or dispose of assets; enter into certain transactions with affiliates; make changes to its fiscal year; enter into certain restrictive agreements; and make certain restricted payments (including for dividends and stock repurchases, which are generally prohibited except in a few circumstances and/or up to specified amounts). Each of these limitations are subject to various conditions.

The Credit Agreement also contains certain affirmative covenants and customary events of default provisions, including, subject to thresholds and grace periods, among others, payment default, covenant default, cross default to other material indebtedness, and judgment default.

The Credit Agreement also contains certain customary conditions to extensions of credit, including that representations and warranties made in the Existing Credit Agreement be materially true and correct at the time of such extension. One such representation concerning the absence of litigation or proceedings is not currently true and correct as a result of the matters pending involving the Federal Trade Commission and the Pennsylvania Office of the Attorney General described in FN 10, Contingencies. These matters do not represent events of default under the Credit Agreement, but at March 31, 2023, the Borrower is not able to draw on the Revolving Credit Facility due the representation and warranty requirement for an extension of credit.

Maturities

As of March 31, 2023, scheduled future maturities of the Credit Agreement are as follows:

Year		*March 31, 2023*
Remainder of 2023	$	3,750
2024		5,000
2025		5,000
2026		26,250
Total maturities	$	40,000

- Definition

The entire disclosure for information about short-term and long-term debt arrangements, which includes amounts of borrowings under each line of credit, note payable, commercial paper issue, bonds indenture, debenture issue, own-share lending arrangements and any other contractual agreement to repay funds, and about the underlying arrangements, rationale for a classification as long-term, including repayment terms, interest rates, collateral provided, restrictions on use of assets and activities, whether or not in compliance with debt covenants, and other matters important to users of the financial statements, such as the effects of refinancing and noncompliance with debt covenants.

+ References

Reference 1: http://www.xbrl.org/2003/role/disclosureRef
-Topic 470
-SubTopic 20
-Name Accounting Standards Codification
-Section 50
-Paragraph 1B
-Subparagraph (h)
-Publisher FASB
-URI https://asc.fasb.org//1943274/2147481139/470-20-50-1B

Reference 2: http://www.xbrl.org/2003/role/disclosureRef
-Topic 235
-SubTopic 10
-Name Accounting Standards Codification
-Section S99
-Paragraph 1
-Subparagraph (SX 210.4-08(c))
-Publisher FASB
-URI https://asc.fasb.org//1943274/2147480678/235-10-S99-1

Reference 3: http://fasb.org/us-gaap/role/ref/legacyRef
-Topic 470
-Name Accounting Standards Codification
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-URI https://asc.fasb.org//470/tableOfContent

Reference 4: http://www.xbrl.org/2003/role/disclosureRef
-Topic 470
-SubTopic 20
-Name Accounting Standards Codification
-Section 50
-Paragraph 1B
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-URI https://asc.fasb.org//1943274/2147481139/470-20-50-1B

Reference 5: http://www.xbrl.org/2003/role/disclosureRef
-Topic 470
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-Name Accounting Standards Codification
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-Paragraph 1B
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-Publisher FASB
-URI https://asc.fasb.org//1943274/2147481139/470-20-50-1B

Reference 6: http://www.xbrl.org/2003/role/disclosureRef
-Topic 470
-SubTopic 20
-Name Accounting Standards Codification
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-Paragraph 1B
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-URI https://asc.fasb.org//1943274/2147481139/470-20-50-1B

Reference 7: http://www.xbrl.org/2003/role/disclosureRef
-Topic 470
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-Name Accounting Standards Codification
-Section 50
-Paragraph 1C
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-Publisher FASB
-URI https://asc.fasb.org//1943274/2147481139/470-20-50-1C

Reference 8: http://www.xbrl.org/2003/role/disclosureRef
-Topic 470
-SubTopic 20
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-URI https://asc.fasb.org//1943274/2147481139/470-20-50-1C

Reference 9: http://www.xbrl.org/2003/role/disclosureRef
-Topic 470
-SubTopic 20
-Name Accounting Standards Codification
-Section 50
-Paragraph 1C
-Subparagraph (c)
-Publisher FASB
-URI https://asc.fasb.org//1943274/2147481139/470-20-50-1C

Reference 10: http://www.xbrl.org/2003/role/disclosureRef
-Topic 470
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-Publisher FASB
-URI https://asc.fasb.org//1943274/2147481139/470-20-50-1E

Reference 11: http://www.xbrl.org/2003/role/disclosureRef
-Topic 470
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-Section 50
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-Subparagraph (a)
-Publisher FASB
-URI https://asc.fasb.org//1943274/2147481139/470-20-50-1I

Reference 12: http://www.xbrl.org/2003/role/disclosureRef
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-Paragraph 1I
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-URI https://asc.fasb.org//1943274/2147481139/470-20-50-1I

Reference 13: http://www.xbrl.org/2003/role/disclosureRef
-Topic 470
-SubTopic 20
-Name Accounting Standards Codification
-Section 50
-Paragraph 1I
-Subparagraph (d)
-Publisher FASB
-URI https://asc.fasb.org//1943274/2147481139/470-20-50-1I

+ Details

Note 2 - Loss Per Share (Tables)

3 Months Ended

Mar. 31, 2023

Notes Tables

Schedule of Earnings Per Share, Basic and Diluted [Table Text Block]

	*Three Months Ended March 31,*
	*2023*			*2022*
Numerator:
Net loss	$	(31,943	)	$	(2,013	)
Denominator:
Weighted average shares outstanding		80,210,282			79,161,367
Weighted average restricted shares vested not delivered		1,696,631			1,727,684
Total basic weighted average shares outstanding		81,906,913			80,889,052
Dilutive effect of assumed conversion of restricted stock units		—			—
Total diluted weighted average shares outstanding		81,906,913			80,889,052
Basic and diluted loss per share:
Basic	$	(0.39	)	$	(0.02	)
Diluted	$	(0.39	)	$	(0.02	)

Schedule of Antidilutive Securities Excluded from Computation of Earnings Per Share [Table Text Block]

	*Three Months Ended March 31,*
	*2023*		*2022*
Restricted stock units		5,270,095		1,985,611
Stock options		2,139,000		2,139,000
Warrants		—		833,333
Total anti-dilutive securities		7,409,095		4,957,944

Note 7 - Common Stock, Treasury Stock and Warrants

3 Months Ended

Mar. 31, 2023

Notes to Financial Statements

Equity [Text Block]

7. Common stock, treasury stock and warrants

Common stock

As of March 31, 2023 and December 31, 2022, the number of issued shares of common stock was 85,545,397 and 84,385,458, respectively, which included shares of treasury stock of 4,611,569 and 4,300,152, respectively.

For the three months ended March 31, 2023, the change in the number of issued shares of common stock was the result of an aggregate 1,159,939 shares of common stock issued upon vesting of RSUs, including 311,417 shares of common stock withheld to cover statutory taxes upon such vesting, which are reflected in treasury stock, as discussed below.

Treasury stock

As of March 31, 2023 and December 31, 2022, the Company held shares of treasury stock of 4,611,569 and 4,300,152, respectively with a cost of $11,407 and $11,171, respectively.

The Company's share-based incentive plans allow employees the option to either make cash payment or forfeit shares of common stock upon vesting to satisfy federal and state statutory tax withholding obligations associated with equity awards. The forfeited shares of common stock may be taken into treasury stock by the Company or sold on the open market. For the three months ended March 31, 2023, 311,417 shares of common stock were withheld to cover statutory taxes owed by certain employees for this purpose, all of which were taken into treasury stock. See Note 8, Share-based compensation.

- Definition

The entire disclosure for equity.

+ References

Reference 1: http://www.xbrl.org/2003/role/disclosureRef
-Topic 505
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-Name Accounting Standards Codification
-Section 50
-Paragraph 13
-Subparagraph (b)
-Publisher FASB
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Reference 2: http://www.xbrl.org/2003/role/disclosureRef
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Reference 3: http://www.xbrl.org/2003/role/disclosureRef
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-URI https://asc.fasb.org//1943274/2147481112/505-10-50-14

Reference 4: http://www.xbrl.org/2003/role/disclosureRef
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Reference 5: http://www.xbrl.org/2003/role/disclosureRef
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-Name Accounting Standards Codification
-Section 50
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-URI https://asc.fasb.org//1943274/2147481062/946-235-50-2

Reference 6: http://www.xbrl.org/2003/role/disclosureRef
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-Name Accounting Standards Codification
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Reference 7: http://www.xbrl.org/2003/role/disclosureRef
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-Name Accounting Standards Codification
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Reference 8: http://www.xbrl.org/2003/role/disclosureRef
-Topic 505
-SubTopic 10
-Name Accounting Standards Codification
-Section S99
-Paragraph 1
-Subparagraph (SX 210.3-04)
-Publisher FASB
-URI https://asc.fasb.org//1943274/2147480008/505-10-S99-1

Reference 9: http://www.xbrl.org/2003/role/disclosureRef
-Topic 235
-SubTopic 10
-Name Accounting Standards Codification
-Section S99
-Paragraph 1
-Subparagraph (SX 210.4-08(e)(1))
-Publisher FASB
-URI https://asc.fasb.org//1943274/2147480678/235-10-S99-1

Reference 10: http://fasb.org/us-gaap/role/ref/legacyRef
-Topic 505
-Name Accounting Standards Codification
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-URI https://asc.fasb.org//505/tableOfContent

Reference 11: http://www.xbrl.org/2003/role/disclosureRef
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Reference 12: http://www.xbrl.org/2003/role/disclosureRef
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Reference 13: http://www.xbrl.org/2003/role/disclosureRef
-Topic 505
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-Section 50
-Paragraph 13
-Subparagraph (i)
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-URI https://asc.fasb.org//1943274/2147481112/505-10-50-13

Reference 14: http://www.xbrl.org/2003/role/disclosureRef
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-Paragraph 14
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Reference 15: http://www.xbrl.org/2003/role/disclosureRef
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Reference 16: http://www.xbrl.org/2003/role/disclosureRef
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Reference 17: http://www.xbrl.org/2003/role/disclosureRef
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Reference 18: http://www.xbrl.org/2003/role/disclosureRef
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Reference 19: http://www.xbrl.org/2003/role/disclosureRef
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-URI https://asc.fasb.org//1943274/2147481112/505-10-50-18

+ Details

Note 5 - Long-term Debt, Net - Long-term Debt (Details) - USD ($) $ in Thousands	Mar. 31, 2023	Dec. 31, 2022
Credit Facility due 2026 (less unamortized discount and financing costs of $596 and $656, respectively)	$ 39,404	$ 40,594
Less: Current portion of long-term debt	(5,000)	(5,000)
Long-term debt, net (non-current)	$ 34,404	$ 35,594

- Definition

Amount, after deduction of unamortized premium (discount) and debt issuance cost, of long-term debt. Excludes lease obligation.

+ References + Details

Note 2 - Loss Per Share

3 Months Ended

Mar. 31, 2023

Notes to Financial Statements

Earnings Per Share [Text Block]

2. Loss per share

Basic loss per share is computed by dividing net loss by the weighted average number of common shares outstanding during the period, in addition to restricted stock units ("RSUs") that are vested but not delivered. Diluted income (loss) per share reflects the potential dilution that could occur if securities or other contracts to issue common stock are exercised or converted into common stock and is calculated using the treasury stock method for stock options, restricted stock units, restricted stock, warrants and deferred common stock. Stock equivalent shares are excluded from the calculation in loss periods, as their effects would be anti-dilutive.

For the three months ended March 31, 2023 and 2022, basic and diluted loss per share were as follows:

	*Three Months Ended March 31,*
	*2023*			*2022*
Numerator:
Net loss	$	(31,943	)	$	(2,013	)
Denominator:
Weighted average shares outstanding		80,210,282			79,161,367
Weighted average restricted shares vested not delivered		1,696,631			1,727,684
Total basic weighted average shares outstanding		81,906,913			80,889,052
Dilutive effect of assumed conversion of restricted stock units		—			—
Total diluted weighted average shares outstanding		81,906,913			80,889,052
Basic and diluted loss per share:
Basic	$	(0.39	)	$	(0.02	)
Diluted	$	(0.39	)	$	(0.02	)

Based on exercise prices compared to the average stock prices for the three months ended March 31, 2023 and 2022, respectively, certain stock equivalents, including stock options and warrants, have been excluded from the diluted weighted average share calculations due to their anti-dilutive nature.

	*Three Months Ended March 31,*
	*2023*		*2022*
Restricted stock units		5,270,095		1,985,611
Stock options		2,139,000		2,139,000
Warrants		—		833,333
Total anti-dilutive securities		7,409,095		4,957,944

Note 5 - Long-term Debt, Net (Details Textual) - The Credit Agreement [Member] - USD ($) $ in Thousands		3 Months Ended	12 Months Ended
	Mar. 31, 2021	Mar. 31, 2023	Dec. 31, 2022
Debt Instrument, LIBOR Floor	0.25%
Debt Instrument, Secured Overnight Financing Rate SOFR Floor	0.00%
Debt Instrument, Interest Rate, Effective Percentage	2.50%	7.16%
London Interbank Offered Rate LIBOR 1 [Member]
Debt Instrument, Basis Spread on Variable Rate	2.25%	2.25%
Minimum [Member] \| Base Rate [Member]
Debt Instrument, Basis Spread on Variable Rate	0.75%
Minimum [Member] \| Secured Overnight Financing Rate (SOFR) [Member]
Debt Instrument, Basis Spread on Variable Rate	1.75%		0.10%
Maximum [Member] \| Base Rate [Member]
Debt Instrument, Basis Spread on Variable Rate	2.75%
Maximum [Member] \| Secured Overnight Financing Rate (SOFR) [Member]
Debt Instrument, Basis Spread on Variable Rate	3.25%
Revolving Credit Facility [Member]
Line of Credit Facility, Maximum Borrowing Capacity	$ 15,000
New Credit Facility Term Loan [Member]
Debt Instrument, Face Amount	$ 50,000
Debt Instrument, Quarterly Principal Amortization			$ 1,250

Note 3 - Intangible Assets, Net (Tables)

3 Months Ended

Mar. 31, 2023

Notes Tables

Schedule of Finite-Lived Intangible Assets [Table Text Block]

	*Amortization period (in years)*		*March 31, 2023*			*December 31, 2022*
Gross amount:
Software developed for internal use		3	$	15,403			13,740
Acquired proprietary technology		3-5		15,462			15,965
Customer relationships		5-10		38,068			38,068
Trade names		4-20		16,657			16,657
Domain names		20		195			195
Databases		5-10		31,292			31,292
Non-competition agreements		2-5		1,768			1,768
Total gross amount				118,845			117,685
Accumulated amortization:
Software developed for internal use				(9,076	)		(8,097	)
Acquired proprietary technology				(14,446	)		(14,305	)
Customer relationships				(35,404	)		(35,156	)
Trade names				(6,261	)		(6,038	)
Domain names				(70	)		(68	)
Databases				(24,170	)		(23,508	)
Non-competition agreements				(1,768	)		(1,768	)
Total accumulated amortization				(91,195	)		(88,940	)
Net intangible assets:
Software developed for internal use				6,327			5,643
Acquired proprietary technology				1,016			1,660
Customer relationships				2,664			2,912
Trade names				10,396			10,619
Domain names				125			127
Databases				7,122			7,784
Total intangible assets, net			$	27,650		$	28,745

Schedule of Finite-Lived Intangible Assets, Future Amortization Expense [Table Text Block]

Year	*March 31, 2023*
Remainder of 2023	$	4,734
2024		6,816
2025		6,370
2026		2,332
2027		830
2028 and thereafter		6,568
Total	$	27,650

Note 3 - Intangible Assets, Net

3 Months Ended

Mar. 31, 2023

Notes to Financial Statements

Intangible Assets Disclosure [Text Block]

3. Intangible assets, net

Intangible assets, net, other than goodwill, consist of the following:

	*Amortization period (in years)*		*March 31, 2023*			*December 31, 2022*
Gross amount:
Software developed for internal use		3	$	15,403			13,740
Acquired proprietary technology		3-5		15,462			15,965
Customer relationships		5-10		38,068			38,068
Trade names		4-20		16,657			16,657
Domain names		20		195			195
Databases		5-10		31,292			31,292
Non-competition agreements		2-5		1,768			1,768
Total gross amount				118,845			117,685
Accumulated amortization:
Software developed for internal use				(9,076	)		(8,097	)
Acquired proprietary technology				(14,446	)		(14,305	)
Customer relationships				(35,404	)		(35,156	)
Trade names				(6,261	)		(6,038	)
Domain names				(70	)		(68	)
Databases				(24,170	)		(23,508	)
Non-competition agreements				(1,768	)		(1,768	)
Total accumulated amortization				(91,195	)		(88,940	)
Net intangible assets:
Software developed for internal use				6,327			5,643
Acquired proprietary technology				1,016			1,660
Customer relationships				2,664			2,912
Trade names				10,396			10,619
Domain names				125			127
Databases				7,122			7,784
Total intangible assets, net			$	27,650		$	28,745

The gross amounts associated with software developed for internal use primarily represent capitalized costs of internally developed software. The amounts relating to acquired proprietary technology, customer relationships, trade names, domain names, databases and non-competition agreements primarily represent the fair values of intangible assets acquired as a result of the acquisition of Fluent, LLC, effective December 8, 2015 (the "Fluent LLC Acquisition"); the acquisition of Q Interactive, LLC, effective June 8, 2016 (the "Q Interactive Acquisition"); the acquisition of substantially all the assets of AdParlor Holdings, Inc. and certain of its affiliates, effective July 1, 2019 (the "AdParlor Acquisition"); the acquisition of a 50% interest in Winopoly, LLC (the "Initial Winopoly Acquisition"), effective April 1, 2020; and the acquisition of a 100% interest in True North Loyalty, LLC, (the "True North Acquisition"), effective January 1, 2022 (see Note 11, Business acquisition).

The Company completed its quarterly triggering event assessments for the three months ended March 31, 2023 and has determined that no triggering event had occurred requiring impairment assessments for its long-lived assets.

Amortization expense of $2,256 and $3,141 for the three months ended March 31, 2023 and 2022, respectively, is included in depreciation and amortization expenses in the consolidated statements of operations. As of March 31, 2023, intangible assets with a carrying amount of $971, included in the gross amount of software developed for internal use, have not commenced amortization, as they are not ready for their intended use.

As of March 31, 2023, estimated amortization expenses related to the Company's intangible assets for the remainder of 2023 and through 2028 and thereafter are as follows:

Year	*March 31, 2023*
Remainder of 2023	$	4,734
2024		6,816
2025		6,370
2026		2,332
2027		830
2028 and thereafter		6,568
Total	$	27,650

Note 11 - Business Acquisition (Details Textual) - USD ($) $ in Thousands	Jan. 01, 2022	Mar. 31, 2023	Dec. 31, 2022
Goodwill		$ 33,354	$ 55,111
True North Loyalty, Llc [Member]
Business Acquisition, Percentage of Voting Interests Acquired	100.00%
Business Combination, Consideration Transferred, Total	$ 2,321
Payments to Acquire Businesses, Gross	1,000
Business Combination, Consideration Transferred, Deferred Payment, Year One	860
Business Combination, Contingent Consideration, Liability, Total	$ 250
Business Acquisition, Equity Interest Issued or Issuable, Number of Shares (in shares)	100,000
Business Combination, Consideration Transferred, Equity Interests Issued and Issuable	$ 211
Goodwill	1,092
True North Loyalty, Llc [Member] \| Customer Relationships [Member] \| Subscribers [Member]
Finite-Lived Intangible Assets Acquired	$ 170
Acquired Finite-Lived Intangible Assets, Weighted Average Useful Life (Year)	1 year
True North Loyalty, Llc [Member] \| Customer Relationships [Member] \| Call Centers [Member]
Finite-Lived Intangible Assets Acquired	$ 1,180
Acquired Finite-Lived Intangible Assets, Weighted Average Useful Life (Year)	5 years

Note 12 - Variable Interest Entity

3 Months Ended

Mar. 31, 2023

Notes to Financial Statements

Variable Interest Entity Disclosure [Text Block]

12. Variable Interest Entity

A VIE is an entity that either (i) has insufficient equity to permit the entity to finance its activities without additional subordinated financial support, or (ii) has equity investors who lack the characteristics of a controlling financial interest. The primary beneficiary is the party that has the power to direct activities that most significantly impact the operations of the VIE and has the obligation to absorb losses or the right to benefits from the VIE that could potentially be significant to the VIE. The Company assesses whether we are the primary beneficiary of a VIE at the inception of the arrangement and at each reporting date.

On January 9, 2023, the Company entered into employment agreements with certain key employees of TAPP, LLC (“TAPP”), an influencer-based business, which uses as an application to utilize its relationship with influencer to bring consumers to advertising clients. The Company is also a customer of TAPP and accounts for the majority of TAPP’s revenues. By virtue of TAPP’s key employees being employed by the Company and the significance of the Company to TAPP’s financial performance, the Company determined that TAPP qualified as a VIE in which the Company had a variable interest and that the Company is the primary beneficiary as a result of its significant influence and control over certain activities that most significantly impact its economic performance. As a result, the Company consolidates the TAPP operations. As the Company does not have an equity interest, 100% of the net assets and results of the operations of TAPP are attributable to non-controlling interests.

As the Company gained control of TAPP, in accordance with ASC 805, Business Combinations (ASC 805), it was then determined that TAPP constituted a business. The deemed fair value of the consideration was $3,943, which consisted of $1,250 of initial cash and $2,693 which was contingent based upon achievement of specified revenue and media margin targets over three- years. The purchase price allocation is based upon preliminary estimates as not all information relevant to determine these amounts were available as of March 31, 2023. Under these circumstances, the preliminary valuation was based upon initial internal estimates. The assets acquired include publisher contract intangibles and goodwill. The tax effects of this transaction are still being evaluated. Preliminary allocation to net-working capital and acquired assets is expected to be immaterial and as a result the initial allocation of the consideration resulted in goodwill of $3,943. The amounts recognized will be finalized as the information necessary to complete the analysis is obtained, but no later than one year after the transaction date, which is January 9, 2023. Finalization of the valuation during the measurement period could result in changes in the amounts recorded for the transaction date fair value. Goodwill was determined as the excess of the purchase price over the fair value of the assets acquired, and represents workforce and expected cash flow generation for the TAPP business that does not qualify for separate recognition as intangible assets. At and for the three months ended March 31, 2023, the assets and revenues of TAPP totaled a de minimis percentage of the Company’s total assets and revenue.

Note 6 - Income Taxes (Details Textual) - USD ($) $ in Thousands	3 Months Ended
	Mar. 31, 2023	Mar. 31, 2022	Dec. 31, 2022
Effective Income Tax Rate Reconciliation, Percent	0.30%	0.00%
Effective Income Tax Rate Reconciliation, at Federal Statutory Income Tax Rate, Percent	21.00%
Unrecognized Tax Benefits	$ 1,480		$ 1,480
Unrecognized Tax Benefits, Income Tax Penalties and Interest Accrued	$ 0

Note 1 - Summary of Significant Accounting Policies (Details Textual) - USD ($) $ in Thousands	Mar. 31, 2023	Dec. 31, 2022
Contract with Customer, Liability, Current	$ 1,005	$ 1,014
Unbilled Receivables, Current	$ 22,777	$ 26,878

Note 8 - Share-based Compensation - Share-based Compensation Expenses (Details) - USD ($) $ in Thousands	3 Months Ended
	Mar. 31, 2023	Mar. 31, 2022
Total share-based compensation expense	$ 1,121	$ 988
Share-based compensation capitalized in intangible assets	27	27
Total share-based compensation	1,148	1,015
Selling and Marketing Expense [Member]
Total share-based compensation expense	167	170
Research and Development Expense [Member]
Total share-based compensation expense	191	160
General and Administrative Expense [Member]
Total share-based compensation expense	$ 763	$ 658