0001130713-25-000024 | 10-K | XBRL Viewer

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ACCOUNTS RECEIVABLE, NET (Details) - USD ($) $ in Thousands	Dec. 31, 2024	Dec. 31, 2023
ACCOUNTS RECEIVABLE
Accounts receivable, gross	$ 18,083	$ 20,718
Less: allowance for credit losses	(2,236)	(1,298)
Accounts receivable, net	15,847	19,420
Credit card receivables
ACCOUNTS RECEIVABLE
Accounts receivable, gross	9,614	12,081
Other receivables
ACCOUNTS RECEIVABLE
Accounts receivable, gross	3,187	4,553
Accounts receivable, trade
ACCOUNTS RECEIVABLE
Accounts receivable, gross	$ 5,282	$ 4,084

PROPERTY AND EQUIPMENT, NET (Tables)

12 Months Ended

Dec. 31, 2024

Property, Plant and Equipment [Abstract]

Schedule of fixed assets

Property and equipment, net (excluding assets held for sale) consist of the following (in thousands):


	December 31,
	2024		2023
Computer hardware and software, including internal-use software and website development	$	202,005	$	249,208


Furniture and equipment	4,098		10,919


Leasehold improvements	1,466		1,795
	207,569		261,922
Less: accumulated depreciation	(184,025)		(234,345)
Total property and equipment, net	$	23,544	$	27,577

Schedule of Capitalized Computer Software

Capitalized costs associated with internal-use software and website development, both developed internally and acquired externally, and depreciation of costs for the same periods associated with internal-use software and website development consist of the following (in thousands):


	Year ended December 31,
	2024		2023		2022
Capitalized internal-use software and website development	$	12,517	$	11,296	$	7,915
Depreciation of internal-use software and website development	11,354		7,758		6,571

Schedule of depreciation and amortization expense which is classified within the corresponding operating expense categories on the consolidated statements of income

Depreciation expense is classified within the corresponding operating expense categories in the consolidated statements of operations as follows (in thousands):


	Year ended December 31,
	2024		2023		2022
Cost of goods sold	$	396	$	711	$	682
Technology	17,150		14,414		12,233

General and administrative	464		3,751		3,742
Total depreciation	$	18,010	$	18,876	$	16,657

PREPAIDS AND OTHER CURRENT ASSETS (Tables)

12 Months Ended

Dec. 31, 2024

Deferred Costs, Capitalized, Prepaid, and Other Assets Disclosure [Abstract]

Schedule of prepaid and other assets

Prepaids and other current assets consist of the following (in thousands):


	December 31,
	2024		2023
Prepaid maintenance	$	8,924	$	8,282
Prepaid other	3,221		4,206

Other current assets	1,876		2,376


Total prepaids and other current assets	$	14,021	$	14,864

FAIR VALUE MEASUREMENT

12 Months Ended

Dec. 31, 2024

Fair Value Disclosures [Abstract]

FAIR VALUE MEASUREMENT

3. FAIR VALUE MEASUREMENT

The following tables summarize our assets and liabilities measured at fair value on a recurring basis using the following levels of inputs as of December 31, 2024 and 2023, as indicated (in thousands):


	Fair Value Measurements at December 31, 2024
	Total		Level 1		Level 2		Level 3
Assets:
Cash equivalents—Money market mutual funds	$	21,799	$	21,799	$	—	$	—
Equity securities, at fair value	21,640		—		—		21,640
Available-for-sale debt securities (1)	10,985		—		—		10,985
Debt securities, at fair value (1)	14,814		—		—		14,814

Total assets	$	69,238	$	21,799	$	—	$	47,439


	Fair Value Measurements at December 31, 2023
	Total		Level 1		Level 2		Level 3
Assets:
Cash equivalents—Money market mutual funds	$	246,425	$	246,425	$	—	$	—
Equity securities, at fair value	41,046		—		—		41,046
Available-for-sale debt securities (1)	10,484		—		—		10,484
Trading securities held in a "rabbi trust" (1)	496		496		—		—
Total assets	$	298,451	$	246,921	$	—	$	51,530
Liabilities:

Deferred compensation accrual "rabbi trust" (2)	$	513	$	513	$	—	$	—
Total liabilities	$	513	$	513	$	—	$	—

___________________________________________

(1) Included in Prepaids and other current assets and Other long-term assets, net in the consolidated balance sheets.

(2) Included in Accrued liabilities and Other long-term liabilities in the consolidated balance sheets.

The following table provides activity for our Level 3 investments during the periods presented (in thousands):


	Amount



Level 3 investments at December 31, 2022	$	82,787
Increase due to purchases of Level 3 investments	10,000
Decrease in fair value of Level 3 investments	(41,741)
Accrued interest on Level 3 investments	484
Level 3 investments at December 31, 2023	51,530
Increase due to purchases of Level 3 investments	17,000
Decrease in fair value of Level 3 investments	(21,836)
Accrued interest on Level 3 investments	745
Level 3 investments at December 31, 2024	$	47,439

- Definition

The entire disclosure for the fair value of financial instruments (as defined), including financial assets and financial liabilities (collectively, as defined), and the measurements of those instruments as well as disclosures related to the fair value of non-financial assets and liabilities. Such disclosures about the financial instruments, assets, and liabilities would include: (1) the fair value of the required items together with their carrying amounts (as appropriate); (2) for items for which it is not practicable to estimate fair value, disclosure would include: (a) information pertinent to estimating fair value (including, carrying amount, effective interest rate, and maturity, and (b) the reasons why it is not practicable to estimate fair value; (3) significant concentrations of credit risk including: (a) information about the activity, region, or economic characteristics identifying a concentration, (b) the maximum amount of loss the entity is exposed to based on the gross fair value of the related item, (c) policy for requiring collateral or other security and information as to accessing such collateral or security, and (d) the nature and brief description of such collateral or security; (4) quantitative information about market risks and how such risks are managed; (5) for items measured on both a recurring and nonrecurring basis information regarding the inputs used to develop the fair value measurement; and (6) for items presented in the financial statement for which fair value measurement is elected: (a) information necessary to understand the reasons for the election, (b) discussion of the effect of fair value changes on earnings, (c) a description of [similar groups] items for which the election is made and the relation thereof to the balance sheet, the aggregate carrying value of items included in the balance sheet that are not eligible for the election; (7) all other required (as defined) and desired information.

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+ Details

Consolidated Balance Sheets - USD ($)	Dec. 31, 2024	Dec. 31, 2023
Current assets:
Cash and cash equivalents	$ 159,169,000	$ 302,605,000
Restricted cash	26,924,000	144,000
Accounts receivable, net of allowance for credit losses of $2,236 and $1,298	15,847,000	19,420,000
Inventories	11,546,000	13,040,000
Prepaids and other current assets	14,021,000	14,864,000
Total current assets	227,507,000	350,073,000
Property and equipment, net	23,544,000	27,577,000
Intangible assets, net	30,246,000	25,254,000
Goodwill	6,160,000	6,160,000
Equity securities, including securities measured at fair value of $21,640 and $41,046	78,186,000	155,873,000
Operating lease right-of-use assets	6,858,000	3,468,000
Other long-term assets, net	29,453,000	12,951,000
Property and equipment, net held for sale	0	54,462,000
Total assets	401,954,000	635,818,000
Current liabilities:
Accounts payable	81,939,000	106,070,000
Accrued liabilities	73,614,000	73,682,000
Unearned revenue	43,095,000	49,597,000
Operating lease liabilities, current	1,342,000	2,814,000
Short-term debt, net	24,871,000	0
Current debt, net held for sale	0	232,000
Total current liabilities	224,861,000	232,395,000
Operating lease liabilities, non-current	6,452,000	940,000
Other long-term liabilities	7,909,000	9,107,000
Long-term debt, net held for sale	0	34,244,000
Total liabilities	239,222,000	276,686,000
Commitments and Contingencies (Note 15)
Stockholders' equity:
Preferred stock, $0.0001 par value, authorized shares - 5,000, issued and outstanding - none	0	0
Common stock, $0.0001 par value, authorized shares - 100,000	5,000	5,000
Additional paid-in capital	1,072,869,000	1,007,649,000
Accumulated deficit	(740,466,000)	(481,671,000)
Accumulated other comprehensive loss	0	(506,000)
Treasury stock at cost - 6,491 and 6,356	(169,676,000)	(166,345,000)
Total stockholders' equity	162,732,000	359,132,000
Total liabilities and stockholders' equity	$ 401,954,000	$ 635,818,000

Consolidated Statements of Comprehensive Income (Loss) (Parenthetical) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2024	Dec. 31, 2023	Dec. 31, 2022
Statement of Comprehensive Income [Abstract]
Unrealized gain on cash flow hedges, tax expense	$ 0	$ 0	$ 0

INTEREST INCOME, NET

12 Months Ended

Dec. 31, 2024

Banking and Thrift, Interest [Abstract]

INTEREST INCOME, NET

21. INTEREST INCOME, NET

Interest income, net consisted of the following (in thousands):


	Years ended December 31,
	2024		2023		2022
Interest income	$	8,968	$	13,769	$	4,903
Interest expense	(2,203)		(1,762)		(1,938)
Total interest income, net	$	6,765	$	12,007	$	2,965

- Definition

The entire disclosure for interest income and interest expense for enterprises that derive a significant portion of their revenue from interest collected on investments, loans, and securities.

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+ Details

EQUITY SECURITIES - Summary of Equity Securities (Details) - USD ($) $ in Thousands	Dec. 31, 2024	Dec. 31, 2023
Schedule of Equity Securities [Line Items]
Equity securities accounted for under the equity method under ASC 323	$ 56,546	$ 114,827
Equity securities accounted for under the equity method under the fair value option	21,640	41,046
Total equity securities	78,186	155,873
Level 3
Schedule of Equity Securities [Line Items]
Equity securities accounted for under the equity method under the fair value option	21,640	41,046
Level 1
Schedule of Equity Securities [Line Items]
Equity securities accounted for under the equity method under the fair value option	$ 0	$ 0

- Definition

This item represents the carrying amount on the entity's balance sheet of its investment in common stock of an equity method investee. This is not an indicator of the fair value of the investment, rather it is the initial cost adjusted for the entity's share of earnings and losses of the investee, adjusted for any distributions (dividends) and other than temporary impairment (OTTI) losses recognized.

+ References + Details

OTHER LONG-TERM ASSETS, NET

12 Months Ended

Dec. 31, 2024

Deferred Costs, Capitalized, Prepaid, and Other Assets Disclosure [Abstract]

OTHER LONG-TERM ASSETS, NET

10. OTHER LONG-TERM ASSETS, NET

Other long-term assets, net consist of the following (in thousands):


	December 31,
	2024		2023
Debt securities carried at fair value	$	14,814	$	—
Available-for-sale debt securities	10,985		10,484
Prepaid other, long-term portion	3,242		1,748
Other long-term assets	412		719
Total other long-term assets, net	$	29,453	$	12,951

BUSINESS SEGMENTS (Details)	12 Months Ended
BUSINESS SEGMENTS (Details)	Dec. 31, 2024 segment
Segment Reporting [Abstract]
Number of reportable segments	1

OTHER INCOME (EXPENSE), NET (Tables)

12 Months Ended

Dec. 31, 2024

Other Income and Expenses [Abstract]

Schedule of other income, net

Other expense, net consisted of the following (in thousands):


	Years ended December 31,
	2024		2023		2022
Gain on sale of intangible assets	$	10,275	$	—	$	—
Gain on disposal of cryptocurrencies	—		6,361		—
Loss from equity method securities	(77,687)		(140,404)		(63,923)

Write-down of assets held for sale	(3,385)		(25,875)		—
Loss on debt securities carried at fair value	(2,430)		—		—
Loss on equity securities	—		(36)		(137)



Other	(680)		(70)		235
Total other expense, net	$	(73,907)	$	(160,024)	$	(63,825)

REVENUE AND CONTRACT LIABILITY - Unearned Revenue (Details) - USD ($) $ in Thousands	Dec. 31, 2024	Dec. 31, 2023
Contract with Customer, Liability [Line Items]
Total unearned revenue	$ 43,095	$ 49,597
Loyalty program membership fees and reward points
Contract with Customer, Liability [Line Items]
Total unearned revenue	13,918	16,449
In store credits
Contract with Customer, Liability [Line Items]
Total unearned revenue	11,462	11,947
Unearned product revenue on undelivered product
Contract with Customer, Liability [Line Items]
Total unearned revenue	11,192	14,821
Unearned product revenue on unshipped orders
Contract with Customer, Liability [Line Items]
Total unearned revenue	3,610	4,098
Other
Contract with Customer, Liability [Line Items]
Total unearned revenue	$ 2,913	$ 2,282

OTHER LONG-TERM LIABILITIES (Details) - USD ($) $ in Thousands	Dec. 31, 2024	Dec. 31, 2023
Other Liabilities Disclosure [Abstract]
Deferred Credits and Other Liabilities, Noncurrent	$ 4,583	$ 5,583
Accrued Income Taxes, Noncurrent	3,675	3,684
Other Liabilities	(349)	(160)
Other long-term liabilities	$ 7,909	$ 9,107

- Definition

Amount of liabilities classified as other.

+ References + Details

REVENUE AND CONTRACT LIABILITY

12 Months Ended

Dec. 31, 2024

Revenue from Contract with Customer [Abstract]

REVENUE AND CONTRACT LIABILITY

20. REVENUE AND CONTRACT LIABILITY

Unearned revenue

Unearned revenue consists of the following (in thousands):


	December 31,
	2024		2023
Loyalty program membership fees and reward points	$	13,918	$	16,449
In store credits	11,462		11,947
Unearned product revenue on undelivered product	11,192		14,821
Unearned product revenue on unshipped orders	3,610		4,098
Other	2,913		2,282
Total unearned revenue	$	43,095	$	49,597

The following table provides information about unearned revenue from contracts with customers, including significant changes in unearned revenue balances during the period (in thousands):


	Amount
Unearned revenue at December 31, 2022	$	44,480
Increase due to deferral of revenue at period end, net	35,290
Decrease due to beginning contract liabilities recognized as revenue	(30,173)
Unearned revenue at December 31, 2023	49,597
Increase due to deferral of revenue at period end, net	32,802
Decrease due to beginning contract liabilities recognized as revenue	(39,304)
Unearned revenue at December 31, 2024	$	43,095

Our total unearned revenue related to outstanding loyalty program rewards was $11.1 million and $12.1 million at December 31, 2024 and 2023, respectively. Breakage income related to loyalty program rewards and gift cards is recognized in Net revenue in our consolidated statements of operations. Breakage included in revenue was $7.2 million, $5.1 million, and $4.4 million for the years ended December 31, 2024, 2023, and 2022, respectively. The timing of revenue recognition of these reward dollars is driven by actual customer activities, such as redemptions and expirations. At December 31, 2024 and 2023, we had an additional $4.6 million and $5.6 million, respectively, of unearned contract revenue classified within Other long-term liabilities on our consolidated balance sheets.

Sales returns allowance

The following table provides additions to and deduction from the sales returns allowance, which is included in our Accrued liabilities balance in our consolidated balance sheets (in thousands):


	Amount
Allowance for returns at December 31, 2021	$	13,923
Additions to the allowance	161,492
Deductions from the allowance	(165,193)
Allowance for returns at December 31, 2022	10,222
Additions to the allowance	121,939
Deductions from the allowance	(123,510)
Allowance for returns at December 31, 2023	8,651
Additions to the allowance	105,353
Deductions from the allowance	(104,478)
Allowance for returns at December 31, 2024	$	9,526

- Definition

The entire disclosure of revenue from contract with customer to transfer good or service and to transfer nonfinancial asset. Includes, but is not limited to, disaggregation of revenue, credit loss recognized from contract with customer, judgment and change in judgment related to contract with customer, and asset recognized from cost incurred to obtain or fulfill contract with customer. Excludes insurance and lease contracts.

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+ Details

ACCRUED LIABILITIES (Details) - USD ($) $ in Thousands	Dec. 31, 2024	Dec. 31, 2023	Dec. 31, 2022	Dec. 31, 2021
Payables and Accruals [Abstract]
Accrued marketing expenses	$ 27,935	$ 18,830
Accounts payable accruals	12,743	11,079
Allowance for returns	9,526	8,651	$ 10,222	$ 13,923
Accrued compensation and other related costs	8,345	12,912
Sales and other taxes payable	6,205	7,034
Accrued freight	4,962	8,478
Other accrued expenses	3,898	6,698
Total accrued liabilities	$ 73,614	$ 73,682

INTEREST INCOME, NET (Details) - USD ($) $ in Thousands	12 Months Ended
INTEREST INCOME, NET (Details) - USD ($) $ in Thousands	Dec. 31, 2024	Dec. 31, 2023	Dec. 31, 2022
Banking and Thrift, Interest [Abstract]
Interest income	$ 8,968	$ 13,769	$ 4,903
Interest expense	(2,203)	(1,762)	(1,938)
Total interest income, net	$ 6,765	$ 12,007	$ 2,965

EQUITY SECURITIES - Narrative (Details) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2024	Dec. 31, 2023
Schedule of Equity Method Investments [Line Items]
Equity securities, including securities measured at fair value of $21,640 and $41,046	$ 78,186	$ 155,873
Equity securities, at fair value	21,640	41,046
Level 3
Schedule of Equity Method Investments [Line Items]
Equity securities, at fair value	$ 21,640	$ 41,046
Assets \| Investments, Fair Value Concentration Risk [Member] \| Level 3
Schedule of Equity Method Investments [Line Items]
Concentration risk, percentage (in percent)	31.30%
Fair Value, Recurring
Schedule of Equity Method Investments [Line Items]
Equity securities, at fair value	$ 21,600
Fair Value, Recurring \| Level 3
Schedule of Equity Method Investments [Line Items]
Equity securities, at fair value	$ 21,640

INTANGIBLE ASSETS, NET (Tables)

12 Months Ended

Dec. 31, 2024

Goodwill and Intangible Assets Disclosure [Abstract]

Schedule of Indefinite-Lived Intangible Assets

Intangible assets, net consist of the following (in thousands):


	December 31,
	2024		2023
Intangible assets subject to amortization, gross (1)	$	6,239	$	5,331
Less: accumulated amortization of intangible assets	(3,145)		(2,114)
Intangible assets subject to amortization, net	3,094		3,217
Intangible assets not subject to amortization	27,152		22,037
Total intangible assets, net	$	30,246	$	25,254

___________________________________________

(1) At December 31, 2024, the weighted average remaining useful life for intangible assets subject to amortization, gross was 3.4 years.

Schedule of intangible assets

Intangible assets, net consist of the following (in thousands):


	December 31,
	2024		2023
Intangible assets subject to amortization, gross (1)	$	6,239	$	5,331
Less: accumulated amortization of intangible assets	(3,145)		(2,114)
Intangible assets subject to amortization, net	3,094		3,217
Intangible assets not subject to amortization	27,152		22,037
Total intangible assets, net	$	30,246	$	25,254

___________________________________________

(1) At December 31, 2024, the weighted average remaining useful life for intangible assets subject to amortization, gross was 3.4 years.

PROPERTY AND EQUIPMENT, NET (Details) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2024	Dec. 31, 2023	Dec. 31, 2022
Property, Plant and Equipment [Line Items]
Fixed assets, gross	$ 207,569	$ 261,922
Less: accumulated depreciation	(184,025)	(234,345)
Total property and equipment, net	23,544	27,577
Depreciation of property and equipment	18,010	18,876	$ 16,657
Cost of goods sold — retail
Property, Plant and Equipment [Line Items]
Depreciation of property and equipment	396	711	682
Technology
Property, Plant and Equipment [Line Items]
Depreciation of property and equipment	17,150	14,414	12,233
General and administrative
Property, Plant and Equipment [Line Items]
Depreciation of property and equipment	464	3,751	3,742
Computer hardware and software, including internal-use software and website development
Property, Plant and Equipment [Line Items]
Fixed assets, gross	202,005	249,208
Furniture and equipment
Property, Plant and Equipment [Line Items]
Fixed assets, gross	4,098	10,919
Leasehold improvements
Property, Plant and Equipment [Line Items]
Fixed assets, gross	1,466	1,795
Software Development
Property, Plant and Equipment [Line Items]
Capitalized costs	12,517	11,296	7,915
Amortization of capitalized costs	$ 11,354	$ 7,758	$ 6,571

ACCOUNTING POLICIES AND SUPPLEMENTAL DISCLOSURES - Property and Equipment, Net (Details)	Dec. 31, 2024
Building
Property, Plant and Equipment [Line Items]
Estimated useful life	40 years
Land improvements
Property, Plant and Equipment [Line Items]
Estimated useful life	20 years
Building machinery and equipment \| Minimum
Property, Plant and Equipment [Line Items]
Estimated useful life	15 years
Building machinery and equipment \| Maximum
Property, Plant and Equipment [Line Items]
Estimated useful life	20 years
Furniture and equipment \| Minimum
Property, Plant and Equipment [Line Items]
Estimated useful life	5 years
Furniture and equipment \| Maximum
Property, Plant and Equipment [Line Items]
Estimated useful life	7 years
Computer hardware \| Minimum
Property, Plant and Equipment [Line Items]
Estimated useful life	3 years
Computer hardware \| Maximum
Property, Plant and Equipment [Line Items]
Estimated useful life	4 years
Computer software, including internal-use software and website development \| Minimum
Property, Plant and Equipment [Line Items]
Estimated useful life	2 years
Computer software, including internal-use software and website development \| Maximum
Property, Plant and Equipment [Line Items]
Estimated useful life	4 years

INCOME TAXES - Reconciliation of Tax Contingencies (Details) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2024	Dec. 31, 2023	Dec. 31, 2022
Reconciliation of beginning and ending tax contingencies, excluding interest and penalties
Beginning balance	$ 15,020	$ 13,488	$ 11,961
Additions for tax positions related to the current year	1,121	1,258	1,083
Additions (reductions) for tax positions taken in prior years	(452)	274	444
Ending balance	$ 15,689	$ 15,020	$ 13,488

REVENUE AND CONTRACT LIABILITY (Tables)

12 Months Ended

Dec. 31, 2024

Revenue from Contract with Customer [Abstract]

Schedule of deferred revenue

Unearned revenue consists of the following (in thousands):


	December 31,
	2024		2023
Loyalty program membership fees and reward points	$	13,918	$	16,449
In store credits	11,462		11,947
Unearned product revenue on undelivered product	11,192		14,821
Unearned product revenue on unshipped orders	3,610		4,098
Other	2,913		2,282
Total unearned revenue	$	43,095	$	49,597

Schedule of deferred revenues

The following table provides information about unearned revenue from contracts with customers, including significant changes in unearned revenue balances during the period (in thousands):


	Amount
Unearned revenue at December 31, 2022	$	44,480
Increase due to deferral of revenue at period end, net	35,290
Decrease due to beginning contract liabilities recognized as revenue	(30,173)
Unearned revenue at December 31, 2023	49,597
Increase due to deferral of revenue at period end, net	32,802
Decrease due to beginning contract liabilities recognized as revenue	(39,304)
Unearned revenue at December 31, 2024	$	43,095

Schedule of sales returns allowance

The following table provides additions to and deduction from the sales returns allowance, which is included in our Accrued liabilities balance in our consolidated balance sheets (in thousands):


	Amount
Allowance for returns at December 31, 2021	$	13,923
Additions to the allowance	161,492
Deductions from the allowance	(165,193)
Allowance for returns at December 31, 2022	10,222
Additions to the allowance	121,939
Deductions from the allowance	(123,510)
Allowance for returns at December 31, 2023	8,651
Additions to the allowance	105,353
Deductions from the allowance	(104,478)
Allowance for returns at December 31, 2024	$	9,526

ACCOUNTING POLICIES AND SUPPLEMENTAL DISCLOSURES - Change In Presentation In The Income Statement (Details) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2024	Dec. 31, 2023	Dec. 31, 2022
Error Corrections and Prior Period Adjustments Restatement [Line Items]
Cost of goods sold	$ 1,104,800	$ 1,195,093	$ 1,421,721
Gross Profit	290,164	366,029	507,613
Customer service and merchant fees	$ 53,586	52,023	64,269
Previously reported
Error Corrections and Prior Period Adjustments Restatement [Line Items]
Cost of goods sold		1,247,116	1,485,990
Gross Profit		314,006	443,344
Customer service and merchant fees		0	0
Effect of change
Error Corrections and Prior Period Adjustments Restatement [Line Items]
Cost of goods sold		(52,023)	(64,269)
Gross Profit		52,023	64,269
Customer service and merchant fees		$ 52,023	$ 64,269

- Definition

Line items represent financial concepts included in a table. These concepts are used to disclose reportable information associated with domain members defined in one or many axes to the table.

+ References + Details

- Definition

Aggregate revenue less cost of goods and services sold or operating expenses directly attributable to the revenue generation activity.

+ References

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+ Details

Schedule II Valuation and Qualifying Accounts (Details) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2024	Dec. 31, 2023	Dec. 31, 2022
Deferred tax valuation allowance
Valuation and Qualifying Accounts
Balance at Beginning of Year	$ 132,105	$ 21,459	$ 11,384
Charged to Expense	63,637	110,646	10,075
Deductions	0	0	0
Balance at End of Year	195,742	132,105	21,459
Allowance for sales returns
Valuation and Qualifying Accounts
Balance at Beginning of Year	8,651	10,222	13,923
Charged to Expense	105,353	121,939	161,492
Deductions	104,478	123,510	165,193
Balance at End of Year	9,526	8,651	10,222
Allowance for doubtful accounts
Valuation and Qualifying Accounts
Balance at Beginning of Year	1,298	3,223	2,429
Charged to Expense	938	(1,925)	794
Deductions	0	0	0
Balance at End of Year	$ 2,236	$ 1,298	$ 3,223

BASIS OF PRESENTATION	12 Months Ended
BASIS OF PRESENTATION	Dec. 31, 2024
Organization, Consolidation and Presentation of Financial Statements [Abstract]
BASIS OF PRESENTATION	1. BASIS OF PRESENTATION Business and organization As used herein, "Beyond," "the Company," "we," "our" and similar terms include Beyond, Inc. and its controlled subsidiaries, unless the context indicates otherwise. We were formed on May 5, 1997 as D2-Discounts Direct, a limited liability company ("LLC"). On December 30, 1998, we were reorganized as a C Corporation in the State of Utah and reincorporated in Delaware in May 2002. On October 25, 1999, we changed our name to Overstock.com, Inc. and on November 6, 2023, we changed our name to Beyond, Inc. Beyond, Inc. is an e-commerce affinity marketing company with a singular focus: connecting consumers with products and services they love. As the owner of the iconic Bed Bath & Beyond, Overstock and Zulily brands, as well as several other brands, we strive to curate an exceptional online shopping experience. Our suite of premier online retail brands allow us to offer a comprehensive array of products and add-on services, catering to customers in the United States and Canada along with customers in Mexico through trademark licensing. Our e-commerce platform, which is also accessible through our mobile app, includes www.bedbathandbeyond.com, www.bedbathandbeyond.ca, www.overstock.com, and www.zulily.com, and is collectively referred to as the "Website." From furniture, bedding, and bath essentials to patio and outdoor furniture, area rugs, tabletop and cookware, décor, storage, jewelry, watches, and fashion – we offer an extensive range of products at a smart value. In addition to products, we also offer an increasing number of add-on services across our platforms, including warranties, shipping insurance, installation services, and access to home loans. Basis of presentation We have prepared the accompanying consolidated financial statements pursuant to generally accepted accounting principles in the United States ("GAAP"). Preparing financial statements requires us to make estimates and assumptions that affect the amounts that are reported in the consolidated financial statements and accompanying disclosures. Although these estimates are based on our best knowledge of current events and actions that we may undertake in the future, our actual results may be different from our estimates. The results of operations presented herein are not necessarily indicative of our results for any future period.

ACCOUNTING POLICIES AND SUPPLEMENTAL DISCLOSURES - Additional Information (Details) - USD ($)	1 Months Ended	12 Months Ended
	Oct. 31, 2024	Dec. 31, 2024	Dec. 31, 2023	Dec. 31, 2022	Feb. 25, 2025
Accounting Policies [Line Items]
Goodwill impairment		$ 0	$ 0	$ 0
Amount of impairment to carrying amount of regulatory assets		0	0
Goodwill		6,160,000	6,160,000
Impairments of long-lived assets		0	$ 0	$ 0
Notes at fair value		$ 14,800,000
Product delivery period from date of shipment, minimum		1 day
Product delivery period from date of shipment, maximum		7 days
Loyalty program expiration period		90 days
Advertising revenue as a percentage of total revenue		3.00%	3.00%	3.00%
GrainChain, Inc. Convertible Promissory Note Due 2025 \| Convertible Debt
Accounting Policies [Line Items]
Debt instrument, face amount		$ 10,000,000.0
Interest rate		5.00%
Long-term debt, gross		$ 11,000,000.0
Secured Term Loan Credit Agreement \| Convertible Debt \| Beyond, Inc. \| Kirkland's Stores, Inc. ("Kirkland's")
Accounting Policies [Line Items]
Maximum borrowing capacity	$ 8,500,000
Conversion price (in dollars per share)	$ 1.85
Threshold percentage of outstanding shares	19.90%
Expected payments to acquire investments	$ 8,000,000
Secured Term Loan Credit Agreement \| Convertible Debt \| Beyond, Inc. \| Kirkland's Stores, Inc. ("Kirkland's") \| Subsequent Event
Accounting Policies [Line Items]
Expected payments to acquire investments					$ 8,000,000
Secured Term Loan Credit Agreement \| Line of Credit \| Beyond, Inc. \| Kirkland's Stores, Inc. ("Kirkland's")
Accounting Policies [Line Items]
Maximum borrowing capacity	$ 17,000,000
Basis spread on variable rate	2.75%
Secured Term Loan Credit Agreement \| Line of Credit \| Beyond, Inc. \| Kirkland's Stores, Inc. ("Kirkland's") \| Variable Rate Component One
Accounting Policies [Line Items]
Interest period	1 month
Secured Term Loan Credit Agreement \| Line of Credit \| Beyond, Inc. \| Kirkland's Stores, Inc. ("Kirkland's") \| Variable Rate Component Two
Accounting Policies [Line Items]
Interest period	2 months
Secured Term Loan Credit Agreement \| Line of Credit \| Beyond, Inc. \| Kirkland's Stores, Inc. ("Kirkland's") \| Variable Rate Component Three
Accounting Policies [Line Items]
Interest period	6 months
Secured Term Loan Credit Agreement \| Secured Promissory Note \| Beyond, Inc. \| Kirkland's Stores, Inc. ("Kirkland's")
Accounting Policies [Line Items]
Maximum borrowing capacity	$ 8,500,000
Medici Ventures, L.P. and SpeedRoute \| Variable Interest Entity, Not Primary Beneficiary
Accounting Policies [Line Items]
Maximum exposure to loss		60,500,000
GrainChain, Inc. \| Variable Interest Entity, Not Primary Beneficiary
Accounting Policies [Line Items]
Maximum exposure to loss		$ 30,600,000
Minimum \| Medici Ventures, L.P., tZERO, and SpeedRoute, LLC
Accounting Policies [Line Items]
Equity method investment, ownership percentage		20.00%

ACCRUED LIABILITIES

12 Months Ended

Dec. 31, 2024

Payables and Accruals [Abstract]

ACCRUED LIABILITIES

11. ACCRUED LIABILITIES

Accrued liabilities consist of the following (in thousands):


	December 31,
	2024		2023

Accrued marketing expenses	$	27,935	$	18,830
Accounts payable accruals	12,743		11,079
Allowance for returns	9,526		8,651
Accrued compensation and other related costs	8,345		12,912
Sales and other taxes payable	6,205		7,034
Accrued freight	4,962		8,478
Other accrued expenses	3,898		6,698
Total accrued liabilities	$	73,614	$	73,682

Consolidated Statements of Comprehensive Income (Loss) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2024	Dec. 31, 2023	Dec. 31, 2022
Statement of Comprehensive Income [Abstract]
Net loss	$ (258,795)	$ (307,842)	$ (35,236)
Unrealized gain on cash flow hedges, net of tax of $0, $0 and $0	506	16	15
Other comprehensive income	506	16	15
Comprehensive loss	$ (258,289)	$ (307,826)	$ (35,221)

- Definition

Amount after tax of increase (decrease) in equity from transactions and other events and circumstances from net income and other comprehensive income. Excludes changes in equity resulting from investments by owners and distributions to owners.

+ References + Details

- Definition

Amount after tax and reclassification adjustments of other comprehensive income (loss).

+ References

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+ Details

- Definition

The consolidated profit or loss for the period, net of income taxes, including the portion attributable to the noncontrolling interest.

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+ Details

BORROWINGS (Details) - USD ($)		1 Months Ended
BORROWINGS (Details) - USD ($)	Mar. 06, 2020	Oct. 31, 2024	Dec. 31, 2024
Loan Core Capital Funding Corporation \| Mezzanine Note
Debt Instrument [Line Items]
Long-term debt, net	$ 13,000,000.0
Interest rate	5.002%
Long-term Debt, Term	10 years
Principal and interest only payments	46 months
Loan Core Capital Funding Corporation \| Senior Notes
Debt Instrument [Line Items]
Long-term debt, net	$ 34,500,000
Interest rate	4.242%
Long-term Debt, Term	10 years
Loan Core Capital Funding Corporation \| Senior and Mezzanine Blended Rate
Debt Instrument [Line Items]
Interest rate	4.45%
BMO Loan And Security Agreement \| Line of Credit \| Revolving Credit Facility
Debt Instrument [Line Items]
Maximum borrowing capacity		$ 25,000,000
Debt term		1 year
Interest period		1 month
Basis spread on variable rate		1.00%
Line of credit outstanding			$ 25,000,000.0
Debt issuance costs			$ 129,000

COMMITMENTS AND CONTINGENCIES	12 Months Ended
COMMITMENTS AND CONTINGENCIES	Dec. 31, 2024
Commitments and Contingencies Disclosure [Abstract]
COMMITMENTS AND CONTINGENCIES	15. COMMITMENTS AND CONTINGENCIES Legal proceedings and contingencies From time to time, we are involved in litigation concerning consumer protection, employment, intellectual property, claims under the securities laws, and other commercial matters related to the conduct and operation of our business and the sale of products on our Website. In connection with such litigation, we have been in the past and we may be in the future subject to judgments requiring us to pay significant damages or associated costs. In some instances, other parties may have contractual indemnification obligations to us. However, such contractual obligations may prove unenforceable or non-collectible, and if we cannot enforce or collect on indemnification obligations, we may bear the full responsibility for damages, fees, and costs resulting from such litigation. As a result of such litigation, we may also be subject to penalties and equitable remedies that could force us to alter important business practices. Such litigation could be costly and time consuming and could divert or distract our management and key personnel from our business operations. Due to the uncertainty of litigation and depending on the amount and the timing, an unfavorable resolution of some or all of such matters could materially affect our business, results of operations, financial position, or cash flows. The nature of the loss contingencies relating to claims that have been asserted against us are described below. On September 27, 2019, a purported securities class action lawsuit was filed against us and several of our former executives in the United States District Court of Utah, alleging violations under Section 10(b), Rule 10b-5, Section 20(a), and Section 20A of the Securities Exchange Act of 1934, as amended (the "Exchange Act"). Several similar lawsuits were filed shortly thereafter, all of which were consolidated into a single lawsuit with the original complaint. The Court appointed The Mangrove Partners Master Fund Ltd. as lead plaintiff in January 2020. In March 2020, lead plaintiff filed amended consolidated complaint. On September 28, 2020, the court granted our motion to dismiss the amended consolidated complaint. The plaintiffs filed another amended complaint in January 2021. On September 20, 2021, the court granted our motion to dismiss that complaint and entered judgment in our favor. Lead plaintiff appealed that decision to the United States Court of Appeals for the Tenth Circuit. On October 18, 2021, lead plaintiff filed a Notice of Appeal, appealing the ruling of the district court to the United States Court of Appeals for the Tenth Circuit. On October 15, 2024, the Tenth Circuit affirmed the District Court's order dismissing the case in its entirety. The matter is now closed. On November 22, 2019, a stockholder derivative suit was filed against us and certain past and present directors and officers of ours in the United States District Court for the District of Delaware, with allegations that include: (i) breach of fiduciary duties, (ii) unjust enrichment, (iii) insider selling and misappropriation of the Company's information, and (iv) contribution under Sections 10(b) and 21D of the Exchange Act. On December 17, 2019, a similar lawsuit was filed in the same court, naming the same defendants, bringing similar claims, and seeking similar relief. These cases were consolidated into a single lawsuit in January 2020. In March 2020, the court entered a stay on litigation, pending the outcome of the securities class action motion to dismiss. On October 15, 2024, the Tenth Circuit affirmed the district court's order dismissing the securities class action in its entirety. On January 21, 2025, plaintiffs filed a notice of voluntary dismissal of this consolidated derivative suit. The matter is now closed. We establish liabilities when a particular contingency is probable and estimable which are included in Accrued liabilities in our consolidated balance sheets. At December 31, 2024 and 2023, our established liabilities were not material.

Consolidated Statements of Operations - USD ($) shares in Thousands, $ in Thousands	12 Months Ended
	Dec. 31, 2024	Dec. 31, 2023	Dec. 31, 2022
Gross Profit [Abstract]
Net revenue	$ 1,394,964	$ 1,561,122	$ 1,929,334
Cost of goods sold	1,104,800	1,195,093	1,421,721
Gross profit	290,164	366,029	507,613
Operating expenses:
Sales and marketing	238,564	224,547	215,477
Technology	114,584	117,154	121,158
General and administrative	74,399	90,410	79,701
Customer service and merchant fees	53,586	52,023	64,269
Total operating expenses	481,133	484,134	480,605
Operating income (loss)	(190,969)	(118,105)	27,008
Total interest income, net	6,765	12,007	2,965
Other expense, net	(73,907)	(160,024)	(63,825)
Loss before income taxes	(258,111)	(266,122)	(33,852)
Provision for income taxes	684	41,720	1,384
Net loss	$ (258,795)	$ (307,842)	$ (35,236)
Net loss per share of common stock:
Basic (in dollars per share)	$ (5.56)	$ (6.81)	$ (0.83)
Diluted (in dollars per share)	$ (5.56)	$ (6.81)	$ (0.83)
Weighted average shares of common stock outstanding:
Basic (in shares)	46,542	45,214	44,323
Diluted (in shares)	46,542	45,214	44,323

PROPERTY AND EQUIPMENT, NET

12 Months Ended

Dec. 31, 2024

Property, Plant and Equipment [Abstract]

PROPERTY AND EQUIPMENT, NET

7. PROPERTY AND EQUIPMENT, NET

Property and equipment, net (excluding assets held for sale) consist of the following (in thousands):


	December 31,
	2024		2023
Computer hardware and software, including internal-use software and website development	$	202,005	$	249,208


Furniture and equipment	4,098		10,919


Leasehold improvements	1,466		1,795
	207,569		261,922
Less: accumulated depreciation	(184,025)		(234,345)
Total property and equipment, net	$	23,544	$	27,577


	Year ended December 31,
	2024		2023		2022
Capitalized internal-use software and website development	$	12,517	$	11,296	$	7,915
Depreciation of internal-use software and website development	11,354		7,758		6,571

Depreciation expense is classified within the corresponding operating expense categories in the consolidated statements of operations as follows (in thousands):


	Year ended December 31,
	2024		2023		2022
Cost of goods sold	$	396	$	711	$	682
Technology	17,150		14,414		12,233

General and administrative	464		3,751		3,742
Total depreciation	$	18,010	$	18,876	$	16,657

During the years ended December 31, 2024 and 2023, we retired $58.6 million and $8.6 million, respectively, of fully depreciated property and equipment that were removed from service in 2024 and 2023.

INCOME TAXES (Tables)

12 Months Ended

Dec. 31, 2024

Income Tax Disclosure [Abstract]

Schedule of income before income taxes

For financial reporting purposes, loss before income taxes includes the following components (in thousands):


	Years ended December 31,
	2024		2023		2022
United States loss	$	(259,395)	$	(267,058)	$	(35,272)
Foreign income	1,284		936		1,420
Total loss before income taxes	$	(258,111)	$	(266,122)	$	(33,852)

Schedule of provision (benefit) for income taxes

The provision for income taxes for 2024, 2023 and 2022 consists of the following (in thousands):


	Years ended December 31,
	2024		2023		2022
Current:
Federal	$	—	$	(55)	$	802
State	167		369		1,874
Foreign	233		58		112
Total current	400		372		2,788
Deferred:
Federal	119		37,160		(1,275)
State	118		4,201		(50)
Foreign	47		(13)		(79)
Total deferred	284		41,348		(1,404)
Total provision for income taxes	$	684	$	41,720	$	1,384

Schedule of difference in income tax provision from amount computed by applying U.S. federal income tax rate of 35% to loss before income taxes

The provision for income taxes for 2024, 2023 and 2022 differ from the amounts computed by applying the U.S. federal income tax rate of 21% to loss before income taxes for the following reasons (in thousands):


	Year ended December 31,
	2024		2023		2022
U.S. federal income tax benefit at statutory rate	$	(54,203)	$	(55,886)	$	(7,109)
State income tax expense, net of federal benefit	(9,444)		(12,297)		(1,170)

Research and development credit	(2,071)		(3,245)		(2,956)
Global intangible low-tax income	360		(736)		919
Other, net	391		(1)		(67)
Non-deductible executive compensation	1,286		762		905

Stock-based compensation expense	728		2,477		219
Change in valuation allowance	63,637		110,646		10,643
Total provision for income taxes	$	684	$	41,720	$	1,384

Schedule of components of deferred tax assets and liabilities

The components of our deferred tax assets and liabilities as of December 31, 2024 and 2023 are as follows (in thousands):


	December 31,
	2024		2023
Deferred tax assets:
Net operating loss carryforwards	$	73,925	$	29,440
Basis difference in equity securities	53,335		34,729
Capitalized software development	33,064		25,840
Research and development tax credits	26,040		24,202
Unearned revenue	7,324		7,925
Accrued expenses	3,325		4,275
Reserves and other	2,270		2,551
Operating lease liabilities	1,902		861
Other tax credits and carryforwards	261		270
Property and equipment, net held for sale	—		6,484
Intangible assets	—		117
Gross deferred tax assets	201,446		136,694
Valuation allowance	(195,742)		(132,105)
Total deferred tax assets	5,704		4,589
Deferred tax liabilities:

Property and equipment, net	(3,378)		(3,125)
Operating lease right-of-use assets	(1,664)		(786)
Intangible assets	(487)		—
Prepaid expenses	(368)		(587)
Total deferred tax liabilities	(5,897)		(4,498)
Total deferred tax assets (liabilities), net	$	(193)	$	91

Schedule of reconciliation of beginning and ending tax contingencies, excluding interest and penalties

A reconciliation of the beginning and ending unrecognized tax benefits, excluding interest and penalties, as of December 31, 2024, 2023 and 2022 is as follows (in thousands):


	Year ended December 31,
	2024		2023		2022
Beginning balance	$	15,020	$	13,488	$	11,961
Additions for tax positions related to the current year	1,121		1,258		1,083
Additions (reductions) for tax positions taken in prior years	(452)		274		444


Ending balance	$	15,689	$	15,020	$	13,488

ACCOUNTING POLICIES AND SUPPLEMENTAL DISCLOSURES - Valuation Technique And Significant Unobservable Inputs Of Equity Securities (Details) $ in Thousands	Dec. 31, 2024 USD ($) yr	Dec. 31, 2023 USD ($)
Fair Value Measurement Inputs and Valuation Techniques [Line Items]
Equity securities, at fair value	$ 21,640	$ 41,046
Fair Value, Recurring
Fair Value Measurement Inputs and Valuation Techniques [Line Items]
Equity securities, at fair value	21,600
Level 3
Fair Value Measurement Inputs and Valuation Techniques [Line Items]
Equity securities, at fair value	21,640	$ 41,046
Level 3 \| Fair Value, Recurring
Fair Value Measurement Inputs and Valuation Techniques [Line Items]
Equity securities, at fair value	21,640
tZERO \| Level 3 \| Fair Value, Recurring \| Term to liquidity \| Blended market approach - transaction backsolve adjusted for enterprise value changes in guideline public companies, with an option pricing model method and guideline public company method
Fair Value Measurement Inputs and Valuation Techniques [Line Items]
Equity securities, at fair value	$ 17,720
Inputs \| yr	4
tZERO \| Level 3 \| Fair Value, Recurring \| Volatility \| Blended market approach - transaction backsolve adjusted for enterprise value changes in guideline public companies, with an option pricing model method and guideline public company method
Fair Value Measurement Inputs and Valuation Techniques [Line Items]
Inputs \| yr	1.10
tZERO \| Level 3 \| Fair Value, Recurring \| Percentage change in enterprise value for guideline public companies \| Blended market approach - transaction backsolve adjusted for enterprise value changes in guideline public companies, with an option pricing model method and guideline public company method
Fair Value Measurement Inputs and Valuation Techniques [Line Items]
Inputs \| yr	(0.824)
SpeedRoute \| Level 3 \| Fair Value, Recurring \| Market approach - latest transactions
Fair Value Measurement Inputs and Valuation Techniques [Line Items]
Equity securities, at fair value	$ 3,920

FAIR VALUE MEASUREMENT (Tables)

12 Months Ended

Dec. 31, 2024

Fair Value Disclosures [Abstract]

Schedule of fair value of financial instruments using levels of inputs


	Fair Value Measurements at December 31, 2024
	Total		Level 1		Level 2		Level 3
Assets:
Cash equivalents—Money market mutual funds	$	21,799	$	21,799	$	—	$	—
Equity securities, at fair value	21,640		—		—		21,640
Available-for-sale debt securities (1)	10,985		—		—		10,985
Debt securities, at fair value (1)	14,814		—		—		14,814

Total assets	$	69,238	$	21,799	$	—	$	47,439


	Fair Value Measurements at December 31, 2023
	Total		Level 1		Level 2		Level 3
Assets:
Cash equivalents—Money market mutual funds	$	246,425	$	246,425	$	—	$	—
Equity securities, at fair value	41,046		—		—		41,046
Available-for-sale debt securities (1)	10,484		—		—		10,484
Trading securities held in a "rabbi trust" (1)	496		496		—		—
Total assets	$	298,451	$	246,921	$	—	$	51,530
Liabilities:

Deferred compensation accrual "rabbi trust" (2)	$	513	$	513	$	—	$	—
Total liabilities	$	513	$	513	$	—	$	—

___________________________________________

(1) Included in Prepaids and other current assets and Other long-term assets, net in the consolidated balance sheets.

(2) Included in Accrued liabilities and Other long-term liabilities in the consolidated balance sheets.

Fair Value, Assets Measured on Recurring Basis, Unobservable Input Reconciliation

The following table provides activity for our Level 3 investments during the periods presented (in thousands):


	Amount



Level 3 investments at December 31, 2022	$	82,787
Increase due to purchases of Level 3 investments	10,000
Decrease in fair value of Level 3 investments	(41,741)
Accrued interest on Level 3 investments	484
Level 3 investments at December 31, 2023	51,530
Increase due to purchases of Level 3 investments	17,000
Decrease in fair value of Level 3 investments	(21,836)
Accrued interest on Level 3 investments	745
Level 3 investments at December 31, 2024	$	47,439

- Definition

Tabular disclosure of the fair value measurement of assets using significant unobservable inputs (Level 3), a reconciliation of the beginning and ending balances, separately presenting changes during the period attributable to the following: (1) total gains or losses for the period (realized and unrealized), segregating those gains or losses included in earnings (or changes in net assets) and gains or losses recognized in other comprehensive income (loss), and a description of where those gains or losses included in earnings (or changes in net assets) are reported in the statement of income (or activities); (2) purchases, sales, issues, and settlements (each type disclosed separately); and (3) transfers in and transfers out of Level 3 (for example, transfers due to changes in the observability of significant inputs), by class of asset.

+ References + Details

REVENUE AND CONTRACT LIABILITY - Narrative (Details) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2024	Dec. 31, 2023	Dec. 31, 2022
Disaggregation of Revenue [Line Items]
Unearned revenue	$ 43,095	$ 49,597
Gift card and Club-O rewards breakage	7,200	5,100	$ 4,400
Unearned contract revenue	4,600	5,600
Club O Reward Points
Disaggregation of Revenue [Line Items]
Unearned revenue	$ 11,100	$ 12,100

- Definition

Line items represent financial concepts included in a table. These concepts are used to disclose reportable information associated with domain members defined in one or many axes to the table.

+ References + Details

EMPLOYEE RETIREMENT PLAN (Details) - USD ($)	12 Months Ended
EMPLOYEE RETIREMENT PLAN (Details) - USD ($)	Dec. 31, 2024	Dec. 31, 2023	Dec. 31, 2022
Retirement Benefits [Abstract]
Minimum period of service to qualify to participate in 401(k) defined contribution plan	3 months
Eligible age to participate in 401(k) defined contribution plan	21 years
Employer match of first 6% of participant's contributions (as a percent)	100.00%
Percentage of participant's' gross pay for which the employer contributes a matching contribution	6.00%
Matching contributions made by the company	$ 4,300,000	$ 5,000,000.0	$ 5,700,000
Discretionary contributions	$ 0	$ 0	$ 0

FAIR VALUE MEASUREMENT - Level 3 Rollforward (Details) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2024	Dec. 31, 2023
Fair Value, Assets Measured on Recurring Basis, Unobservable Input Reconciliation, Calculation [Roll Forward]
Fair Value, Asset, Recurring Basis, Unobservable Input Reconciliation, Gain (Loss), Statement of Income or Comprehensive Income [Extensible Enumeration]	Other expense, net	Other expense, net
Level 3
Fair Value, Assets Measured on Recurring Basis, Unobservable Input Reconciliation, Calculation [Roll Forward]
Level 3 investment, beginning of year	$ 51,530	$ 82,787
Increase due to purchases of Level 3 investments	17,000	10,000
Increase (decrease) in fair value of Level 3 investments	(21,836)	(41,741)
Accrued interest on Level 3 investments	745	484
Level 3 investment, end of year	$ 47,439	$ 51,530

ACCOUNTS RECEIVABLE, NET (Tables)

12 Months Ended

Dec. 31, 2024

Receivables [Abstract]

Schedule of accounts receivable

Accounts receivable, net consist of the following (in thousands):


	December 31,
	2024		2023
Credit card receivables, trade	$	9,614	$	12,081
Accounts receivable, trade	5,282		4,084
Other receivables	3,187		4,553

	18,083		20,718
Less: allowance for credit losses	(2,236)		(1,298)
Total accounts receivable, net	$	15,847	$	19,420

Cover - USD ($) $ in Billions	12 Months Ended
Cover - USD ($) $ in Billions	Dec. 31, 2024	Feb. 21, 2025	Jun. 28, 2024
Cover [Abstract]
Document Type	10-K
Document Annual Report	true
Current Fiscal Year End Date	--12-31
Document Period End Date	Dec. 31, 2024
Document Transition Report	false
Entity File Number	001-41850
Entity Registrant Name	BEYOND, INC.
Entity Incorporation, State or Country Code	DE
Entity Tax Identification Number	87-0634302
Entity Address, Address Line One	433 W. Ascension Way, 3rd Floor
Entity Address, City or Town	Murray,
Entity Address, State or Province	UT
Entity Address, Postal Zip Code	84123
City Area Code	801
Local Phone Number	947-3100
Title of 12(b) Security	Common Stock, $0.0001 par value per share
Trading Symbol	BYON
Security Exchange Name	NYSE
Entity Well-known Seasoned Issuer	No
Entity Voluntary Filers	No
Entity Current Reporting Status	Yes
Entity Interactive Data Current	Yes
Entity Filer Category	Large Accelerated Filer
Entity Small Business	false
Entity Emerging Growth Company	false
ICFR Auditor Attestation Flag	true
Document Financial Statement Error Correction	false
Entity Shell Company	false
Entity Public Float			$ 0.6
Entity Common Stock, Shares Outstanding		53,144,790
Documents Incorporated by Reference	Certain information required by Part III of Form 10-K is incorporated by reference to the Registrant's proxy statement for the 2025 Annual Stockholders Meeting, which will be filed with the Securities and Exchange Commission within 120 days after the end of the fiscal year to which this Report relates.
Entity Central Index Key	0001130713
Amendment Flag	false
Document Fiscal Year Focus	2024
Document Fiscal Period Focus	FY

OTHER LONG-TERM LIABILITIES

12 Months Ended

Dec. 31, 2024

Other Liabilities Disclosure [Abstract]

OTHER LONG-TERM LIABILITIES

14. OTHER LONG-TERM LIABILITIES

Other long-term liabilities consist of the following (in thousands):


	December 31,
	2024		2023
Unearned revenue, long-term portion	$	4,583	$	5,583
Income taxes payable, long-term portion	3,675		3,684
Other long-term liabilities	(349)		(160)
Total other long-term liabilities	$	7,909	$	9,107

Insider Trading Arrangements	3 Months Ended	12 Months Ended
Insider Trading Arrangements	Dec. 31, 2024 shares	Dec. 31, 2024 shares
Trading Arrangements, by Individual
Non-Rule 10b5-1 Arrangement Adopted	false
Rule 10b5-1 Arrangement Terminated	false
Non-Rule 10b5-1 Arrangement Terminated	false
Dave Nielsen [Member]
Trading Arrangements, by Individual
Material Terms of Trading Arrangement		On November 11, 2024, Dave Nielsen, President of the Company, adopted a trading plan intended to satisfy the affirmative defense of Rule 10b5-1(c) to sell up to 5,528 shares of Beyond, Inc. common stock between March 5, 2025 and December 31, 2025, subject to certain conditions.
Name	Dave Nielsen
Title	President
Rule 10b5-1 Arrangement Adopted	true
Adoption Date	November 11, 2024
Expiration Date	December 31, 2025
Arrangement Duration	301 days
Aggregate Available	5,528	5,528
Adrianne Lee [Member]
Trading Arrangements, by Individual
Material Terms of Trading Arrangement		On November 11, 2024, Adrianne Lee, Chief Financial & Administrative Officer of the Company, adopted a trading plan intended to satisfy the affirmative defense of Rule 10b5-1(c) to sell up to 4,400 shares of Beyond, Inc. common stock between March 5, 2025 and December 31, 2025, subject to certain conditions.
Name	Adrianne Lee
Title	Chief Financial & Administrative Officer
Rule 10b5-1 Arrangement Adopted	true
Adoption Date	November 11, 2024
Expiration Date	December 31, 2025
Arrangement Duration	301 days
Aggregate Available	4,400	4,400

NET INCOME (LOSS) PER SHARE (Tables)

12 Months Ended

Dec. 31, 2024

Earnings Per Share [Abstract]

Schedule of Earnings Per Share, Basic and Diluted

The following table sets forth the computation of basic and diluted net loss per common share for the periods indicated (in thousands, except per share data):


	Year ended December 31,
	2024		2023		2022
Numerator:
Net loss	$	(258,795)	$	(307,842)	$	(35,236)


Less: Preferred stock dividends—issued	—		—		1,697


Net loss attributable to common stockholders	$	(258,795)	$	(307,842)	$	(36,933)








Denominator:


Weighted average shares of common shares outstanding—basic	46,542		45,214		44,323


Weighted average shares of common shares outstanding—diluted	46,542		45,214		44,323







Net loss per share of common stock:
Basic	$	(5.56)	$	(6.81)	$	(0.83)
Diluted	$	(5.56)	$	(6.81)	$	(0.83)

Schedule of Antidilutive Securities Excluded from Computation of Earnings Per Share

The following shares were excluded from the calculation of diluted shares outstanding as their effect would have been anti-dilutive (in thousands):


	Year ended December 31,
	2024	2023	2022
Restricted stock units, PSUs, and Performance Share Option	2,647	984	781
Employee stock purchase plan	190	186	116

OTHER LONG-TERM ASSETS, NET (Tables)

12 Months Ended

Dec. 31, 2024

Deferred Costs, Capitalized, Prepaid, and Other Assets Disclosure [Abstract]

Schedule of other long-term assets

Other long-term assets, net consist of the following (in thousands):


	December 31,
	2024		2023
Debt securities carried at fair value	$	14,814	$	—
Available-for-sale debt securities	10,985		10,484
Prepaid other, long-term portion	3,242		1,748
Other long-term assets	412		719
Total other long-term assets, net	$	29,453	$	12,951

EMPLOYEE RETIREMENT PLAN	12 Months Ended
EMPLOYEE RETIREMENT PLAN	Dec. 31, 2024
Retirement Benefits [Abstract]
EMPLOYEE RETIREMENT PLAN	19. EMPLOYEE RETIREMENT PLAN We have a 401(k) defined contribution plan which permits participating employees to defer a portion of their compensation, subject to limitations established by the Internal Revenue Code. During the years ended December 31, 2024, 2023 and 2022, employees who completed 3 months of service and are 21 years of age or older are qualified to participate in the plan which matches 100% of the first 6% of each participant's contributions to the plan subject to IRS limits. Matching contributions vest immediately. Participant contributions also vest immediately. Our matching contribution totaled $4.3 million, $5.0 million and $5.7 million for the years ended December 31, 2024, 2023 and 2022, respectively. We made no discretionary contributions to eligible participants for the years ended December 31, 2024, 2023 and 2022, respectively.

- Definition

The entire disclosure for retirement benefits.

+ References

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+ Details

INCOME TAXES - Income Before Income Taxes (Details) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2024	Dec. 31, 2023	Dec. 31, 2022
Income Tax Disclosure [Abstract]
United States loss	$ (259,395)	$ (267,058)	$ (35,272)
Foreign income	1,284	936	1,420
Loss before income taxes	$ (258,111)	$ (266,122)	$ (33,852)

- Definition

Amount of income (loss) from continuing operations, including income (loss) from equity method investments, before deduction of income tax expense (benefit), and income (loss) attributable to noncontrolling interest.

+ References

+ Details

STOCK-BASED AWARDS - Restricted Stock Activity (Details) - $ / shares shares in Thousands	12 Months Ended
	Dec. 31, 2024	Dec. 31, 2023	Dec. 31, 2022
Units
Outstanding-beginning of year (in shares)	984	781	663
Granted at fair value (in shares)	4,068	1,101	618
Vested (in shares)	(441)	(550)	(295)
Forfeited (in shares)	(1,047)	(348)	(205)
Outstanding-end of period (in shares)	3,564	984	781
Weighted Average Grant Date Fair Value
Outstanding-beginning of year (in dollars per share)	$ 29.60	$ 50.17	$ 56.37
Granted at fair value (in dollars per share)	10.68	20.92	42.75
Vested (in dollars per share)	35.33	40.27	43.32
Forfeited (in dollars per share)	18.89	31.43	57.77
Outstanding-end of period (in dollars per share)	$ 20.98	$ 29.60	$ 50.17

BUSINESS SEGMENTS	12 Months Ended
BUSINESS SEGMENTS	Dec. 31, 2024
Segment Reporting [Abstract]
BUSINESS SEGMENTS	25. BUSINESS SEGMENTS Segment Operations: We currently have one reportable segment, which is our Retail business. The reportable segment is comprised of our Overstock.com operating segment and our Bed Bath & Beyond operating segment, which are aggregated into a single reportable Retail segment due to their similar economic characteristics and business activities. The Bed Bath & Beyond operating segment includes results from our Zulily brand, which are not material to the business and are not separately reviewed by the Chief Operating Decision Maker. The reporting segment primarily derives revenues from e-commerce sales of home furnishing merchandise through our suite of websites and mobile apps. The accounting policies of the Retail segment are the same as those described in the summary of significant accounting policies. The Chief Operating Decision Maker (CODM), who is our Executive Chairman of the Board of Directors, makes resource allocation decisions based on reports that focus predominantly on Net Revenues, Gross Profit, Sales and Marketing as a percentage of Gross Profit, Technology, and General & Administrative expenses as a percentage of Gross Profit, as well as Operating Income (Loss) measured under GAAP, as reported on our Consolidated Statement of Operations. The CODM also receives our Consolidated Cash and Cash Equivalents balance as a measure of liquidity as reported on our Consolidated Balance Sheet. The CODM uses Operating Income (Loss) to evaluate income generated from segment resources in deciding whether to reinvest profits into the retail segment or into other parts of the entity, such as to make acquisitions or investments. The CODM also uses Operating Income (Loss) to monitor budget versus actual results. The monitoring of budgeted versus actual results is used in assessing performance of the segment and in establishing bonus metrics. Cost of Goods Sold, Sales & Marketing, Technology, General & Administrative, and Customer Service and Merchant Fees, as reported on our Consolidated Statement of Operations, are significant expenses evaluated by our CODM. The measure of segments assets is reported on the Consolidated Balance Sheet as Cash and Cash Equivalents.

- 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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-URI https://asc.fasb.org/1943274/2147482810/280-10-50-26B

Reference 17: http://www.xbrl.org/2003/role/disclosureRef
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-Paragraph 32
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-Publisher FASB
-URI https://asc.fasb.org/1943274/2147482810/280-10-50-32

+ Details

STOCKHOLDERS' EQUITY - Preferred Stock Conversion (Details) $ / shares in Units, $ in Millions	Jun. 10, 2022 USD ($) $ / shares shares
Equity [Abstract]
Conversion price of preferred stock \| $ / shares	$ 0.90
Conversion of preferred stock \| shares	4,097,697
Deemed dividend \| $	$ 1.7

Consolidated Statements of Changes in Stockholders' Equity - USD ($)	Total	Common stock	Preferred stock	Additional paid-in capital	Accumulated deficit	Accumulated other comprehensive loss	Treasury stock	Series A-1	Series A-1 Preferred stock	Series B Preferred Stock Preferred stock
Increase (Decrease) in Stockholders' Equity
Preferred stock, shares outstanding (in shares)										357,000
Beginning balance (in shares) at Dec. 31, 2021		46,625,000					3,602,000
Increase (Decrease) in Stockholders' Equity
Common stock issued upon vesting of restricted stock		295,000
Common stock issued for ESPP purchases		84,000
Conversion of preferred stock		4,098,000
Common stock sold through offerings		0
Other		0
Repurchases of common stock							2,461,000		7,000
Tax withholding upon vesting of employee stock awards							88,000
Ending balance (in shares) at Dec. 31, 2022		51,102,000					6,151,000
Beginning balance at Dec. 31, 2021		$ 4,000
Increase (Decrease) in Stockholders' Equity
Conversion and elimination of preferred stock		1,000
Ending balance at Dec. 31, 2022		$ 5,000
Beginning balance (in shares) at Dec. 31, 2021									4,204,000
Increase (Decrease) in Stockholders' Equity
Conversion and elimination of preferred stock									(4,204,000)	357,000
Ending balance (in shares) at Dec. 31, 2022									0
Beginning balance (in shares) at Dec. 31, 2021									0
Increase (Decrease) in Stockholders' Equity
Treasury Stock, Shares, Retired									7,000
Ending balance (in shares) at Dec. 31, 2022									0
Beginning balance at Dec. 31, 2021				$ 960,544,000	$ (136,590,000)	$ (537,000)	$ (79,035,000)
Increase (Decrease) in Stockholders' Equity
Stock-based compensation to employees and directors				18,318,000
Common stock issued for ESPP purchases				2,779,000
Conversion and elimination of preferred stock				1,043,000
Proceeds from sale of common stock, net of offering costs	$ 0			0
Other				34,000
Net loss	(35,236,000)				(35,236,000)
Dividend issued upon conversion and elimination of preferred stock					(1,697,000)
Conversion and elimination of preferred stock					(306,000)
Net other comprehensive income	15,000					15,000
Repurchases of common stock and Series A-1 preferred stock							(80,117,000)
Tax withholding upon vesting of employee stock awards							(3,700,000)
Conversion and elimination of preferred stock							306,000
Ending balance at Dec. 31, 2022	$ 645,826,000			982,718,000	(173,829,000)	(522,000)	$ (162,546,000)
Increase (Decrease) in Stockholders' Equity
Common stock, shares outstanding (in shares)	44,951,000
Preferred stock, shares outstanding (in shares)									0	0
Preferred stock, $0.0001 par value, authorized shares - 5,000, issued and outstanding - none			$ 0
Common stock issued upon vesting of restricted stock		550,000
Common stock issued for ESPP purchases		118,000
Conversion of preferred stock		0
Common stock sold through offerings		0
Other		0
Repurchases of common stock							0		0
Tax withholding upon vesting of employee stock awards							205,000
Ending balance (in shares) at Dec. 31, 2023		51,770,000					6,356,000
Increase (Decrease) in Stockholders' Equity
Conversion and elimination of preferred stock		$ 0
Ending balance at Dec. 31, 2023	$ 5,000	$ 5,000
Increase (Decrease) in Stockholders' Equity
Conversion and elimination of preferred stock									0	0
Ending balance (in shares) at Dec. 31, 2023	0								0
Increase (Decrease) in Stockholders' Equity
Treasury Stock, Shares, Retired								7,244	0
Ending balance (in shares) at Dec. 31, 2023									0
Increase (Decrease) in Stockholders' Equity
Stock-based compensation to employees and directors				23,018,000
Common stock issued for ESPP purchases				1,913,000
Conversion and elimination of preferred stock				0
Proceeds from sale of common stock, net of offering costs	$ 0			0
Other				0
Net loss	(307,842,000)				(307,842,000)
Dividend issued upon conversion and elimination of preferred stock					0
Conversion and elimination of preferred stock					0
Net other comprehensive income	16,000					16,000
Repurchases of common stock and Series A-1 preferred stock							$ 0
Tax withholding upon vesting of employee stock awards							(3,799,000)
Conversion and elimination of preferred stock					306,000		0
Ending balance at Dec. 31, 2023	$ 359,132,000			1,007,649,000	(481,671,000)	(506,000)	$ (166,345,000)
Increase (Decrease) in Stockholders' Equity
Common stock, shares outstanding (in shares)	45,414,000
Preferred stock, shares outstanding (in shares)	0								0	0
Preferred stock, $0.0001 par value, authorized shares - 5,000, issued and outstanding - none	$ 0		0
Common stock issued upon vesting of restricted stock		441,000
Common stock issued for ESPP purchases		119,000
Conversion of preferred stock		0
Common stock sold through offerings		7,002,000
Other		228,000
Repurchases of common stock							0		0
Tax withholding upon vesting of employee stock awards							135,000
Ending balance (in shares) at Dec. 31, 2024		59,560,000					6,491,000
Increase (Decrease) in Stockholders' Equity
Conversion and elimination of preferred stock		$ 0
Ending balance at Dec. 31, 2024	$ 5,000	$ 5,000
Increase (Decrease) in Stockholders' Equity
Conversion and elimination of preferred stock									0	0
Ending balance (in shares) at Dec. 31, 2024	0								0
Increase (Decrease) in Stockholders' Equity
Treasury Stock, Shares, Retired									0
Ending balance (in shares) at Dec. 31, 2024									0
Increase (Decrease) in Stockholders' Equity
Stock-based compensation to employees and directors				19,255,000
Common stock issued for ESPP purchases				1,472,000
Conversion and elimination of preferred stock				0
Proceeds from sale of common stock, net of offering costs	$ 42,993,000			42,993,000
Other				1,500,000
Net loss	(258,795,000)				(258,795,000)
Dividend issued upon conversion and elimination of preferred stock					0
Conversion and elimination of preferred stock					0
Net other comprehensive income	506,000					506,000
Repurchases of common stock and Series A-1 preferred stock							$ 0
Tax withholding upon vesting of employee stock awards							(3,331,000)
Conversion and elimination of preferred stock							0
Ending balance at Dec. 31, 2024	$ 162,732,000			$ 1,072,869,000	$ (740,466,000)	$ 0	$ (169,676,000)
Increase (Decrease) in Stockholders' Equity
Common stock, shares outstanding (in shares)	53,069,000
Preferred stock, shares outstanding (in shares)	0								0	0
Preferred stock, $0.0001 par value, authorized shares - 5,000, issued and outstanding - none	$ 0		$ 0

SUBSEQUENT EVENTS (Details) - USD ($) $ in Thousands	Feb. 21, 2025	Feb. 05, 2025	Jan. 30, 2025	Dec. 31, 2024	Dec. 31, 2023
Subsequent Event [Line Items]
Equity method investments				$ 56,546	$ 114,827
Subsequent Event \| Kirkland's Stores, Inc. ("Kirkland's")
Subsequent Event [Line Items]
Equity method investments		$ 8,000
Equity method investment, ownership percentage		40.00%
Subsequent Event \| Buy Buy Baby Assets
Subsequent Event [Line Items]
Price of acquisition, expected			$ 5,000
Asset acquisition, consideration transferred	$ 5,000
Convertible Debt \| Subsequent Event \| Beyond, Inc. \| Kirkland's Stores, Inc. ("Kirkland's")
Subsequent Event [Line Items]
Debt conversion, converted amount		$ 8,500

LEASES - Operating Lease Maturities and Future Minimum Payments (Details) $ in Thousands	Dec. 31, 2024 USD ($)
Lessee, Operating Lease, Liability, Payment, Due [Abstract]
2025	$ 1,749
2026	1,241
2027	1,127
2028	1,085
2029	1,114
Thereafter	3,497
Total lease payments	9,813
Less interest	2,019
Present value of lease liabilities	$ 7,794

INCOME TAXES

12 Months Ended

Dec. 31, 2024

Income Tax Disclosure [Abstract]

INCOME TAXES

23. INCOME TAXES

For financial reporting purposes, loss before income taxes includes the following components (in thousands):


	Years ended December 31,
	2024		2023		2022
United States loss	$	(259,395)	$	(267,058)	$	(35,272)
Foreign income	1,284		936		1,420
Total loss before income taxes	$	(258,111)	$	(266,122)	$	(33,852)

The provision for income taxes for 2024, 2023 and 2022 consists of the following (in thousands):


	Years ended December 31,
	2024		2023		2022
Current:
Federal	$	—	$	(55)	$	802
State	167		369		1,874
Foreign	233		58		112
Total current	400		372		2,788
Deferred:
Federal	119		37,160		(1,275)
State	118		4,201		(50)
Foreign	47		(13)		(79)
Total deferred	284		41,348		(1,404)
Total provision for income taxes	$	684	$	41,720	$	1,384


	Year ended December 31,
	2024		2023		2022
U.S. federal income tax benefit at statutory rate	$	(54,203)	$	(55,886)	$	(7,109)
State income tax expense, net of federal benefit	(9,444)		(12,297)		(1,170)

Research and development credit	(2,071)		(3,245)		(2,956)
Global intangible low-tax income	360		(736)		919
Other, net	391		(1)		(67)
Non-deductible executive compensation	1,286		762		905

Stock-based compensation expense	728		2,477		219
Change in valuation allowance	63,637		110,646		10,643
Total provision for income taxes	$	684	$	41,720	$	1,384

The components of our deferred tax assets and liabilities as of December 31, 2024 and 2023 are as follows (in thousands):


	December 31,
	2024		2023
Deferred tax assets:
Net operating loss carryforwards	$	73,925	$	29,440
Basis difference in equity securities	53,335		34,729
Capitalized software development	33,064		25,840
Research and development tax credits	26,040		24,202
Unearned revenue	7,324		7,925
Accrued expenses	3,325		4,275
Reserves and other	2,270		2,551
Operating lease liabilities	1,902		861
Other tax credits and carryforwards	261		270
Property and equipment, net held for sale	—		6,484
Intangible assets	—		117
Gross deferred tax assets	201,446		136,694
Valuation allowance	(195,742)		(132,105)
Total deferred tax assets	5,704		4,589
Deferred tax liabilities:

Property and equipment, net	(3,378)		(3,125)
Operating lease right-of-use assets	(1,664)		(786)
Intangible assets	(487)		—
Prepaid expenses	(368)		(587)
Total deferred tax liabilities	(5,897)		(4,498)
Total deferred tax assets (liabilities), net	$	(193)	$	91

At December 31, 2024, we have federal net operating loss carryforwards with no expiration date of approximately $283.2 million; the utilization of these net operating loss carryforwards is limited to 80% of taxable income in any given year. We have state net operating loss carryforwards with no expiration date of approximately $115.2 million; the utilization of these net operating loss carryforwards is limited to 80% of taxable income in the state in any given year. We also have state net operating loss carryforwards of approximately $169.0 million that expire between 2033 and 2044.

At December 31, 2024, we have federal research credit carryforwards of approximately $30.9 million that expire between 2031 and 2044. We also have state research credit carryforwards of approximately $9.9 million that expire between 2025 and 2038. Ownership changes under Internal Revenue Code Section 382 could limit the amount of net operating losses or credit carryforwards that can be used in the future.

Each quarter we assess on a jurisdictional basis whether it is more likely than not that our deferred tax assets will be realized under ASC Topic 740. We have no carryback ability, and therefore we must rely on future taxable income, including tax planning strategies and future reversals of taxable temporary differences, to recover our deferred tax assets. We assess available positive and negative evidence to estimate whether we will generate sufficient future taxable income to use our existing deferred tax assets. A significant piece of objective negative evidence evaluated as of December 31, 2024, is our cumulative loss position over a three-year period. Such objective negative evidence limits our ability to consider other more subjective evidence such as our projections for future growth. On the basis of this evaluation we intend to maintain a valuation allowance against our deferred tax assets for the U.S. jurisdiction, not supported by reversals of taxable temporary differences. For the year ended December 31, 2024, the total increase in the valuation allowance was $63.6 million. We intend to continue maintaining a valuation allowance on our net U.S. deferred tax assets until there is sufficient evidence to support the reversal of all or some portion of these allowances. The amount of the deferred tax asset considered realizable could be adjusted if objective negative evidence in the form of cumulative losses is no longer present and additional weight is given to subjective evidence such as our projections for growth. We will continue to monitor the need for a valuation allowance against our deferred tax assets on a quarterly basis.

A reconciliation of the beginning and ending unrecognized tax benefits, excluding interest and penalties, as of December 31, 2024, 2023 and 2022 is as follows (in thousands):


	Year ended December 31,
	2024		2023		2022
Beginning balance	$	15,020	$	13,488	$	11,961
Additions for tax positions related to the current year	1,121		1,258		1,083
Additions (reductions) for tax positions taken in prior years	(452)		274		444


Ending balance	$	15,689	$	15,020	$	13,488

Included in the balance of unrecognized tax benefits as of December 31, 2024, 2023 and 2022, are approximately $15.7 million, $15.0 million, and $13.5 million, respectively, of tax benefits that, if recognized, and the valuation allowance against our net deferred tax assets were released, would affect the effective tax rate. We believe it is reasonably possible that these unrecognized tax benefits will continue to increase in the future.

Accrued interest and penalties on unrecognized tax benefits as of December 31, 2024 and 2023 were $1.4 million and $1.3 million, respectively.

We are subject to taxation in the United States and various state and foreign jurisdictions. Tax years beginning in 2020 are subject to examination by taxing authorities, although net operating loss and credit carryforwards from all years are subject to examinations and adjustments for at least three years following the year in which the attributes are used.

As we repatriate foreign earnings for use in the United States, the distributions will generally be exempt from federal and foreign income taxes but may be subject to certain state taxes. As of December 31, 2024, the cumulative amount of foreign earnings considered permanently reinvested upon which taxes have not been provided, and the corresponding unrecognized deferred tax liability, was not material.

- Definition

The entire disclosure for income tax.

+ References

Reference 1: http://www.xbrl.org/2003/role/disclosureRef
-Topic 740
-SubTopic 10
-Name Accounting Standards Codification
-Section 50
-Paragraph 12
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147482685/740-10-50-12

Reference 2: http://www.xbrl.org/2003/role/exampleRef
-Topic 740
-SubTopic 10
-Name Accounting Standards Codification
-Section 55
-Paragraph 231
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147482663/740-10-55-231

Reference 3: http://www.xbrl.org/2003/role/disclosureRef
-Topic 740
-SubTopic 10
-Name Accounting Standards Codification
-Section 50
-Paragraph 12C
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147482685/740-10-50-12C

Reference 4: http://www.xbrl.org/2003/role/disclosureRef
-Topic 740
-SubTopic 10
-Name Accounting Standards Codification
-Section 50
-Paragraph 12B
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147482685/740-10-50-12B

Reference 5: http://www.xbrl.org/2003/role/disclosureRef
-Topic 740
-SubTopic 270
-Name Accounting Standards Codification
-Section 50
-Paragraph 1
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147477891/740-270-50-1

Reference 6: http://www.xbrl.org/2003/role/disclosureRef
-Topic 740
-SubTopic 10
-Name Accounting Standards Codification
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-Paragraph 1
-Subparagraph (SAB Topic 6.I.5.Q1)
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147479360/740-10-S99-1

Reference 7: http://www.xbrl.org/2003/role/disclosureRef
-Topic 946
-SubTopic 20
-Name Accounting Standards Codification
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-Publisher FASB
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Reference 8: http://www.xbrl.org/2003/role/disclosureRef
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-Paragraph 1
-Subparagraph (SX 210.4-08(h)(2))
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Reference 9: http://www.xbrl.org/2003/role/disclosureRef
-Topic 740
-Name Accounting Standards Codification
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-URI https://asc.fasb.org/740/tableOfContent

Reference 10: http://www.xbrl.org/2003/role/disclosureRef
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-Section 50
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Reference 13: http://www.xbrl.org/2003/role/disclosureRef
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Reference 14: http://www.xbrl.org/2003/role/disclosureRef
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-Paragraph 2
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-Publisher FASB
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+ Details

INTANGIBLE ASSETS, NET

12 Months Ended

Dec. 31, 2024

Goodwill and Intangible Assets Disclosure [Abstract]

INTANGIBLE ASSETS, NET

8. INTANGIBLE ASSETS, NET

On March 6, 2024, we entered into an Intellectual Property Asset Purchase Agreement with Zulily ABC, LLC ("Zulily") to acquire certain intellectual property related to the Zulily brand. The aggregate purchase price, inclusive of direct acquisition-related expenses totaled $4.6 million which has been allocated to two major asset categories consisting of $3.9 million for trade names, with an indefinite useful life, and $676,000 for customer lists, with an estimated useful life of five years.

On March 31, 2024, we entered into an Asset Purchase Agreement with Indo Count Global, Inc. to sell certain intellectual property related to the Wamsutta brand which was acquired as part of our purchase of the Bed Bath & Beyond brand in June 2023, for a total sales price of $10.3 million in cash plus the assumption of certain liabilities. On April 18, 2024, we closed the transaction and received $10.3 million in cash proceeds. For the year ended December 31, 2024, we recognized the entire $10.3 million as a gain on the sale which is included in Other expense, net in our consolidated statements of operations.

Intangible assets, net consist of the following (in thousands):


	December 31,
	2024		2023
Intangible assets subject to amortization, gross (1)	$	6,239	$	5,331
Less: accumulated amortization of intangible assets	(3,145)		(2,114)
Intangible assets subject to amortization, net	3,094		3,217
Intangible assets not subject to amortization	27,152		22,037
Total intangible assets, net	$	30,246	$	25,254

___________________________________________

(1) At December 31, 2024, the weighted average remaining useful life for intangible assets subject to amortization, gross was 3.4 years.

EQUITY SECURITIES

12 Months Ended

Dec. 31, 2024

Investments, Debt and Equity Securities [Abstract]

EQUITY SECURITIES

9. EQUITY SECURITIES

Equity securities consist of the following (in thousands):


	December 31,
	2024		2023
Equity securities accounted for under the equity method under ASC 323	$	56,546	$	114,827
Equity securities accounted for under the equity method under the fair value option	21,640		41,046

Total equity securities	$	78,186	$	155,873

The following table includes our equity securities accounted for under the equity method (ASC 323) and related ownership interest as of December 31, 2024:


			Ownership interest
Medici Ventures, L.P.			99%
tZERO Group, Inc.			28%
SpeedRoute, LLC			49%

The carrying amount of our equity method securities was $78.2 million at December 31, 2024, which is included in Equity securities on our consolidated balance sheets, of which $21.6 million is valued under the fair value option (tZERO and SpeedRoute). These investments are valued using Level 3 inputs, which represents 31.3% of assets measured at fair value. For our investments in Medici Ventures, L.P., tZERO, and SpeedRoute there is no difference in the carrying amount of the assets and liabilities and our maximum exposure to loss, and there is no difference between the carrying amount of our investment in Medici Ventures, L.P. and the amount of underlying equity we have in the entity's net assets.

The following table summarizes the net loss recognized on equity method securities recorded in Other expense, net in our consolidated statements of operations (in thousands):


	Years ended December 31,
	2024		2023		2022
Net loss recognized on our proportionate share of the net assets of our equity method securities	$	(58,281)	$	(98,663)	$	(25,435)
Decrease in fair value of equity method securities held under fair value option	(19,406)		(41,741)		(38,488)

Regulation S-X Rules 4-08(g) and 3-09

In accordance with SEC Rules 4-08(g) and 3-09 of Regulation S-X, we must determine which, if any, of our equity method securities is a "significant subsidiary". Regulation S-X mandates the use of three different tests to determine if any of our equity securities are significant subsidiaries: the investment test, the asset test, and the income test. The table below provides the summarized financial information required by Rule 4-08(g) for those equity method securities in aggregate that have met the significance criteria, presented on a quarterly lag (in thousands):


	December 31,
Balance Sheet	2024		2023
Assets	$	63,546	$	98,544
Liabilities	(17,985)		(17,166)
Equity	$	(45,561)	$	(81,378)


	Years ended December 31,
Results of Operations	2024		2023		2022
Revenues	$	12,086	$	26,404	$	31,187
Pre-tax loss	(20,778)		(19,895)		(37,619)
Net loss	(20,777)		(20,169)		(37,477)

In accordance with Rule 3-09 of Regulation S-X, separate audited financial statements of Medici Ventures, L.P. for the periods ended September 30, 2024, 2023 and 2022, their fiscal year-ends, are being included as Exhibit 99.3, Exhibit 99.2, and Exhibit 99.1, respectively, and as such are excluded from the table above. In addition, tZERO was deemed not significant for the year ended December 31, 2024, but was significant for the years ended December 31, 2023 and 2022. In accordance with Rule 3-09 of Regulation S-X, separate audited financial statements for tZERO for the years ended December 31, 2023 and 2022, are being included as Exhibit 99.4

INTANGIBLE ASSETS, NET - Narrative (Details) - USD ($) $ in Thousands			12 Months Ended
	Apr. 18, 2024	Jun. 28, 2023	Dec. 31, 2024	Dec. 31, 2023	Dec. 31, 2022
Finite-Lived Intangible Assets [Line Items]
Payments to Acquire Intangible Assets, Including Direct Acquisition Related Costs		$ 4,600
Intangible asset, useful life			3 years 4 months 24 days
Proceeds from the sale of intangible assets			$ 10,275	$ 0	$ 0
Gain on sale of intangible assets			$ 10,275	$ 0	$ 0
Indo Count Global, Inc.
Finite-Lived Intangible Assets [Line Items]
Proceeds from the sale of intangible assets	$ 10,300
Customer Lists
Finite-Lived Intangible Assets [Line Items]
Finite-lived Intangible Assets Acquired		$ 676
Intangible asset, useful life		5 years
Trade Names
Finite-Lived Intangible Assets [Line Items]
Indefinite-Lived Intangible Assets Acquired		$ 3,900

PREPAIDS AND OTHER CURRENT ASSETS (Details) - USD ($) $ in Thousands	Dec. 31, 2024	Dec. 31, 2023
Deferred Costs, Capitalized, Prepaid, and Other Assets Disclosure [Abstract]
Prepaid maintenance	$ 8,924	$ 8,282
Prepaid other	3,221	4,206
Other current assets	1,876	2,376
Total prepaids and other current assets	$ 14,021	$ 14,864

PROPERTY AND EQUIPMENT, NET - Narrative (Details) - USD ($) $ in Millions	Dec. 31, 2024	Dec. 31, 2023
Property, Plant and Equipment [Abstract]
Asset retirement obligation	$ 58.6	$ 8.6

INCOME TAXES - Additional Information (Details) - USD ($) $ in Millions	12 Months Ended
	Dec. 31, 2024	Dec. 31, 2023	Dec. 31, 2022
Income Tax Contingency [Line Items]
Increase (decrease) in valuation allowance	$ 63.6
Unrecognized tax benefits that would impact effective tax rate	15.7	$ 15.0	$ 13.5
Interest and penalties accrued on tax contingencies	1.4	$ 1.3
Federal
Income Tax Contingency [Line Items]
Operating loss carryforwards, not subject to expiration	283.2
Federal \| Research Tax Credit Carryforward
Income Tax Contingency [Line Items]
Tax credit carryforward	30.9
State and local jurisdictions
Income Tax Contingency [Line Items]
Operating loss carryforwards, not subject to expiration	115.2
Operating loss carryforwards, subject to expiration	169.0
State and local jurisdictions \| Research Tax Credit Carryforward
Income Tax Contingency [Line Items]
Tax credit carryforward	$ 9.9

BORROWINGS	12 Months Ended
BORROWINGS	Dec. 31, 2024
Debt Disclosure [Abstract]
BORROWINGS	12. BORROWINGS 2020 loan agreements In March 2020, we entered into two loan agreements. The loan agreements provide a $34.5 million Senior Note, carrying interest at an annual rate of 4.242%, and a $13.0 million Mezzanine Note, carrying interest at an annual rate of 5.002%. The loans carry a blended annual interest rate of 4.45%. The Senior Note is for a 10-year term (stated maturity date is March 6, 2030) and requires interest only payments, with the principal amount and any then unpaid interest due and payable at the end of the 10-year term. The Mezzanine Note has a stated 10-year term, though the agreement requires principal and interest payments monthly over approximately a 46-month payment period. Our debt issuance costs and debt discount are amortized using the straight-line basis which approximates the effective interest method. In January 2024, we repaid the entire balance under the Mezzanine Note and in December 2024, in connection with the sale of our corporate headquarters, repaid the remaining $34.5 million balance under the Senior Note. See Note 4—Assets Held for Sale for further information. Revolving line of credit In October 2024, the Company entered into a Loan and Security Agreement (the "Loan Agreement") with BMO Bank N.A. (in such capacity, "BMO"), pursuant to which BMO agrees to lend the Company up to $25.0 million on a one-year revolving line of credit to aid the Company in securing strategic ventures. In connection with the Loan Agreement, BMO issued a revolving line of credit promissory note (the "Revolving Note") and granted a lien on the cash collateral account specified in the Loan Agreement (the "Cash Collateral Account"). The revolving line of credit bears interest on the unpaid principal balance at an annual rate equal to the Secured Overnight Financing Rate, or SOFR rate, for a one-month interest period plus 1.00%, established by the Federal Reserve Bank of New York. The Company is obligated to pay certain commitment fees on undrawn amounts under the Loan Agreement in amounts specified in the Loan Agreement. The Loan Agreement and Revolving Note will terminate on October 18, 2025 and loans thereunder may be borrowed, repaid, and reborrowed up to such date. As of December 31, 2024, the outstanding balance on the line of credit was $25.0 million, net of $129,000 of capitalized debt issuance costs. Our total outstanding debt on the line of credit is included in Short-term debt, net on our consolidated balance sheets. The Loan Agreement is subject to limited affirmative covenants and negative covenants, including the requirement that the Company maintain cash in the Cash Collateral Account in an amount that is three percent greater than BMO's aggregate commitments under the Loan Agreement. We are in compliance with our debt covenants and continue to monitor our ongoing compliance with our debt covenants.

- 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.

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+ Details

ACCOUNTS RECEIVABLE, NET

12 Months Ended

Dec. 31, 2024

Receivables [Abstract]

ACCOUNTS RECEIVABLE, NET

5. ACCOUNTS RECEIVABLE, NET

Accounts receivable, net consist of the following (in thousands):


	December 31,
	2024		2023
Credit card receivables, trade	$	9,614	$	12,081
Accounts receivable, trade	5,282		4,084
Other receivables	3,187		4,553

	18,083		20,718
Less: allowance for credit losses	(2,236)		(1,298)
Total accounts receivable, net	$	15,847	$	19,420

LEASES - Additional Information (Details)	Dec. 31, 2024 ft²
Office Building in Murray, Utah
Lessee, Lease, Description [Line Items]
Lease, area of property	36,516
Lease, term of contract	100 months
Minimum
Lessee, Lease, Description [Line Items]
Remaining lease term	1 year
Maximum
Lessee, Lease, Description [Line Items]
Remaining lease term	8 years

ACCRUED LIABILITIES (Tables)

12 Months Ended

Dec. 31, 2024

Payables and Accruals [Abstract]

Schedule of accrued liabilities

Accrued liabilities consist of the following (in thousands):


	December 31,
	2024		2023

Accrued marketing expenses	$	27,935	$	18,830
Accounts payable accruals	12,743		11,079
Allowance for returns	9,526		8,651
Accrued compensation and other related costs	8,345		12,912
Sales and other taxes payable	6,205		7,034
Accrued freight	4,962		8,478
Other accrued expenses	3,898		6,698
Total accrued liabilities	$	73,614	$	73,682

EQUITY SECURITIES - Summarized Financial Information (Details) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2024	Dec. 31, 2023	Dec. 31, 2022
Balance Sheet
Assets	$ 401,954	$ 635,818
Liabilities	(239,222)	(276,686)
Total stockholders' equity	162,732	359,132	$ 645,826
Results of Operations
Net loss	(258,795)	(307,842)	(35,236)
Equity Method Investment, Nonconsolidated Investee or Group of Investees
Balance Sheet
Assets	63,546	98,544
Liabilities	(17,985)	(17,166)
Total stockholders' equity	(45,561)	(81,378)
Results of Operations
Revenues	12,086	26,404	31,187
Pre-tax loss	(20,778)	(19,895)	(37,619)
Net loss	$ (20,777)	$ (20,169)	$ (37,477)

- Definition

Amount of asset recognized for present right to economic benefit.

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+ Details

STOCK-BASED AWARDS (Tables)

12 Months Ended

Dec. 31, 2024

Share-Based Payment Arrangement [Abstract]

Share-based Payment Arrangement, Expensed and Capitalized, Amount

Stock-based compensation expense is classified within the corresponding operating expense categories on our consolidated statements of operations as follows (in thousands):


	Years ended December 31,
	2024		2023		2022
Cost of goods sold	$	7	$	37	$	132
Sales and marketing	594		796		693
Technology	6,263		8,733		7,659
General and administrative	12,391		13,452		9,834
Total stock-based compensation expense	$	19,255	$	23,018	$	18,318

Summary of restricted stock award activity

The following table summarizes restricted stock unit, PSU, and Performance Share Option award activity (in thousands, except fair value data):


	2024			2023			2022
	Units	Weighted Average Grant Date Fair Value		Units	Weighted Average Grant Date Fair Value		Units	Weighted Average Grant Date Fair Value
Outstanding—beginning of year	984	$	29.60	781	$	50.17	663	$	56.37
Granted at fair value	4,068	10.68		1,101	20.92		618	42.75
Vested	(441)	35.33		(550)	40.27		(295)	43.32
Forfeited	(1,047)	18.89		(348)	31.43		(205)	57.77
Outstanding—end of year	3,564	$	20.98	984	$	29.60	781	$	50.17

Schedule of Valuation Assumptions, Performance Shares

Weighted-average assumptions used in the Monte Carlo valuation model were as follows:


	December 31, 2024

Expected volatility	72.27	%
Risk-free interest rate	4.33	%
Expected term	2.99 years
Expected dividend yield	0.00	%

Schedule of Valuation Assumptions, Options

Weighted-average assumptions used in the Monte Carlo valuation model were as follows:


	December 31, 2024

Expected volatility	75.42	%
Risk-free interest rate	4.42	%
Expected term	3.75 years
Expected dividend yield	0.00	%

ASSET HELD FOR SALE	12 Months Ended
ASSET HELD FOR SALE	Dec. 31, 2024
Discontinued Operations and Disposal Groups [Abstract]
ASSETS HELD FOR SALE	4. ASSETS HELD FOR SALE In December 2023, the Company committed to a plan to sell its corporate headquarters and associated building loan on the corporate headquarters (the disposal group). In September 2024, the Company entered into an agreement with Salt Lake County, a body corporate and politic of the State of Utah, to sell the Company's corporate headquarters and on December 20, 2024 (the "Closing Date"), consummated the final agreement to sell its corporate headquarters for a total sales price of $52.0 million. As a result, the Company recognized an additional write-down loss for the year ended December 31, 2024 of $3.4 million which is included in Other expense, net in its consolidated statements of operations. In connection with the sale of the corporate headquarters, the Company entered into a lease agreement that allows the Company to continue to occupy and use the corporate headquarter's data center, comprising of approximately 5,000 square feet within the main building, and permit the data center to be served by the existing building generators (the "Data Center Lease"). Among other terms, the Data Center Lease has an initial term of five years, subject to the Company's right to terminate upon providing 30 days' notice to Salt Lake County. The corporate headquarters was previously subject to a loan obtained by the Company from LoanCore Capital Markets LLC, with an approximate balance amount owed at closing of $34.5 million, that was repaid through a defeasance process on the Closing Date, including through the purchase of certain securities which were substituted as collateral for such loan.

FAIR VALUE MEASUREMENT - Assets and Liabilities Measured At Fair Value (Details) - USD ($) $ in Thousands	Dec. 31, 2024	Dec. 31, 2023
Assets:
Cash equivalents—Money market funds	$ 21,799	$ 246,425
Equity securities, at fair value	21,640	41,046
Available-for-sale debt securities	10,985	10,484
Debt securities, at fair value	14,814
Trading securities held in a "rabbi trust"		496
Total assets	69,238	298,451
Liabilities:
Deferred compensation accrual "rabbi trust"		513
Total liabilities		513
Level 1
Assets:
Cash equivalents—Money market funds	21,799	246,425
Equity securities, at fair value	0	0
Available-for-sale debt securities	0	0
Debt securities, at fair value	0
Trading securities held in a "rabbi trust"		496
Total assets	21,799	246,921
Liabilities:
Deferred compensation accrual "rabbi trust"		513
Total liabilities		513
Level 2
Assets:
Cash equivalents—Money market funds	0	0
Equity securities, at fair value	0	0
Available-for-sale debt securities	0	0
Debt securities, at fair value	0
Trading securities held in a "rabbi trust"		0
Total assets	0	0
Liabilities:
Deferred compensation accrual "rabbi trust"		0
Total liabilities		0
Level 3
Assets:
Cash equivalents—Money market funds	0	0
Equity securities, at fair value	21,640	41,046
Available-for-sale debt securities	10,985	10,484
Debt securities, at fair value	14,814
Trading securities held in a "rabbi trust"		0
Total assets	$ 47,439	51,530
Liabilities:
Deferred compensation accrual "rabbi trust"		0
Total liabilities		$ 0

INCOME TAXES - Effective Tax Rate Reconciliation (Details) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2024	Dec. 31, 2023	Dec. 31, 2022
Effective Income Tax Rate Reconciliation, Percent [Abstract]
U.S. federal income tax benefit at statutory rate	$ (54,203)	$ (55,886)	$ (7,109)
State income tax expense, net of federal benefit	(9,444)	(12,297)	(1,170)
Research and development credit	(2,071)	(3,245)	(2,956)
Global intangible low-tax income, including true-up	360
Global intangible low-tax income		(736)	919
Other, net	391	(1)	(67)
Non-deductible executive compensation	1,286	762	905
Stock-based compensation expense	728	2,477	219
Change in valuation allowance	63,637	110,646	10,643
Total provision for income taxes	$ 684	$ 41,720	$ 1,384

INDEMNIFICATIONS AND GUARANTEES	12 Months Ended
INDEMNIFICATIONS AND GUARANTEES	Dec. 31, 2024
INDEMNIFICATIONS AND GUARANTEES
INDEMNIFICATIONS AND GUARANTEES	16. INDEMNIFICATIONS AND GUARANTEES During our normal course of business, we have made certain indemnities, commitments, and guarantees under which we may be required to make payments in relation to certain transactions. These indemnities include, but are not limited to, indemnities to various lessors in connection with facility leases for certain claims arising from such facility or lease, the environmental indemnity we entered into in favor of the lenders under our prior loan agreements, customary indemnification arrangements in underwriting agreements and similar agreements, and indemnities to our directors and officers to the maximum extent permitted under the laws of the State of Delaware. The duration of these indemnities, commitments, and guarantees varies, and in certain cases, is indefinite. In addition, the majority of these indemnities, commitments, and guarantees do not provide for any limitation of the maximum potential future payments we could be obligated to make. As such, we are unable to estimate with any reasonableness our potential exposure under these items. We have not recorded any liability for these indemnities, commitments, and guarantees in the accompanying consolidated balance sheets. We do, however, accrue losses for any known contingent liability, including those that may arise from indemnification provisions, when future payment is both probable and reasonably estimable.

- Definition

The entire disclosure for each guarantee obligation, or each group of similar guarantee obligations, including (a) the nature of the guarantee, including its term, how it arose, and the events or circumstances that would require the guarantor to perform under the guarantee; (b) the maximum potential amount of future payments (undiscounted) the guarantor could be required to make under the guarantee; (c) the current carrying amount of the liability, if any, for the guarantor's obligations under the guarantee; and (d) the nature of any recourse provisions under the guarantee, and any assets held either as collateral or by third parties, and any relevant related party disclosure. Excludes disclosures about product warranties.

+ References + Details

OTHER LONG-TERM ASSETS, NET (Details) - USD ($) $ in Thousands	Dec. 31, 2024	Dec. 31, 2023
Deferred Costs, Capitalized, Prepaid, and Other Assets Disclosure [Abstract]
Debt securities carried at fair value	$ 14,814	$ 0
Available-for-sale debt securities	10,985	10,484
Prepaid other, long-term portion	3,242	1,748
Other long-term assets	412	719
Other long-term assets, net	$ 29,453	$ 12,951

- Definition

Amount of investment in debt security measured at fair value with change in fair value recognized in other comprehensive income (available-for-sale).

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+ Details

STOCK-BASED AWARDS - Valuation Assumptions (Details)	12 Months Ended
STOCK-BASED AWARDS - Valuation Assumptions (Details)	Dec. 31, 2024
Performance Shares
Stock-Based Awards
Expected volatility	72.27%
Risk-free interest rate	4.33%
Expected term	2 years 11 months 26 days
Expected dividend yield	0.00%
Performance Share Options
Stock-Based Awards
Expected volatility	75.42%
Risk-free interest rate	4.42%
Expected term	3 years 9 months
Expected dividend yield	0.00%

- Definition

Line items represent financial concepts included in a table. These concepts are used to disclose reportable information associated with domain members defined in one or many axes to the table.

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Reference 27: http://www.xbrl.org/2003/role/disclosureRef
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Reference 28: http://www.xbrl.org/2003/role/disclosureRef
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+ Details

ASSET HELD FOR SALE (Details) ft² in Thousands, $ in Thousands	12 Months Ended
	Dec. 31, 2024 USD ($) ft²	Dec. 31, 2023 USD ($)	Dec. 31, 2022 USD ($)	Mar. 06, 2020 USD ($)
Income Statement, Balance Sheet and Additional Disclosures by Disposal Groups, Including Discontinued Operations [Line Items]
Asset held for sale, sale price	$ 52,000
Write-down loss	$ 3,385	$ 25,875	$ 0
Data Center Lease
Income Statement, Balance Sheet and Additional Disclosures by Disposal Groups, Including Discontinued Operations [Line Items]
Lease, area of property \| ft²	5
Loan Core Capital Funding Corporation \| Senior Notes
Income Statement, Balance Sheet and Additional Disclosures by Disposal Groups, Including Discontinued Operations [Line Items]
Long-term debt, net				$ 34,500

- Definition

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

+ References + Details

STOCKHOLDERS' EQUITY	12 Months Ended
STOCKHOLDERS' EQUITY	Dec. 31, 2024
Stockholders' Equity Note [Abstract]
STOCKHOLDERS' EQUITY	17. STOCKHOLDERS' EQUITY Common Stock Each share of common stock has the right to one vote. The holders of common stock are also entitled to receive dividends declared by the Board of Directors out of funds legally available, subject to prior rights of holders of all classes of stock outstanding having priority rights as to dividends. Preferred stock conversion On May 12, 2022, Beyond stockholders voted to approve separate proposals to approve the amendment of the Company's Amended and Restated Certificate of Designation for both classes of its preferred stock to provide that each share of our Series A-1 and Series B preferred stock be automatically converted into 0.90 of a share of our common stock (the "Conversion"). On June 10, 2022, in connection with the completion of the Conversion, the Company issued 4,097,697 shares of our common stock in exchange for the outstanding Series A-1 and Series B preferred stock on that date. As the fair value of our common stock issued exceeded the fair value of the Series A-1 and Series B preferred stock exchanged on the Conversion date, we recognized a non-cash deemed dividend to our preferred stockholders of $1.7 million due to the excess fair value per share compared to the conversion ratio. Following the Conversion, the Company eliminated the Series A-1 and Series B preferred stock classes by filing Certificates of Elimination with the Delaware Secretary of State. JonesTrading Sales Agreement We entered into a Capital on DemandTM Sales Agreement (the "Sales Agreement") dated June 10, 2024 with JonesTrading Institutional Services LLC ("JonesTrading"), under which we conducted and may in the future conduct "at the market" public offerings of our common stock. Under the Sales Agreement, JonesTrading, acting as our sales agent or principal, may offer our common stock in the market on a daily basis or otherwise as we request from time to time. We have no obligation to sell additional shares under the Sales Agreement, but we may do so from time to time. For the year ended December 31, 2024, we sold 7,002,375 shares of our common stock pursuant to the Sales Agreement and have recognized $43.0 million in proceeds, net of $879,000 of offering costs, including commissions paid to JonesTrading. Common and Preferred Stock Repurchase Program On August 17, 2021, we announced that our Board of Directors had approved a stock repurchase program (the "Repurchase Program"), pursuant to which we may, from time to time, purchase shares of our outstanding common stock for an aggregate repurchase price not to exceed $100.0 million at any time through December 31, 2023. On December 21, 2023, we announced that our Board of Directors approved an extension and expansion of the Repurchase Program for an additional two years and expanded the repurchase amount by $50.0 million, for a total repurchase amount of up to $150.0 million of our common stock. The Repurchase Program expires in December 2025. Repurchases under the Repurchase Program may be effected through open market purchases. The Repurchase Committee designated by the Board of Directors will determine the actual timing, number, and value of any shares repurchased under the Repurchase Program in its discretion using factors including, but not limited to, our stock price and trading volume, general market conditions, and the ongoing assessment of our capital needs. There is no assurance of the number or aggregate price of any shares that we will ultimately repurchase under the Repurchase Program, which may be extended, suspended, or terminated at any time by the Board of Directors. For the years ended December 31, 2024 and 2023, we did not repurchase any shares of our common stock under the Repurchase Program. For the year ended December 31, 2022, we repurchased $79.8 million of our common stock and $306,000 of our Series A-1 preferred stock under the Repurchase Program at average prices of $32.41 and $42.16 per share, respectively. For the year ended December 31, 2022, we retired 7,244 shares of our Series A-1 preferred stock treasury stock which had been previously repurchased under the Repurchase Program. The retirement increased Accumulated deficit by $306,000. As of December 31, 2024, we had $69.9 million available for future share repurchases under our current repurchase authorization through December 31, 2025.

- Definition

The entire disclosure for equity.

+ References

Reference 1: http://www.xbrl.org/2003/role/disclosureRef
-Topic 505
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-Paragraph 13
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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 6: 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 8: http://www.xbrl.org/2003/role/disclosureRef
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Reference 9: http://www.xbrl.org/2003/role/disclosureRef
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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
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Reference 14: 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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+ Details

ACCOUNTING POLICIES AND SUPPLEMENTAL DISCLOSURES (Tables)

12 Months Ended

Dec. 31, 2024

Accounting Policies [Abstract]

Schedule of Error Corrections and Prior Period Adjustments

The change in presentation to the Company's consolidated statements of operations were as follows (in thousands):


	Year ended December 31, 2023						Year ended December 31, 2022
	Previously reported		Effect of change		As adjusted		Previously reported		Effect of change		As adjusted
Cost of goods sold	$	1,247,116	$	(52,023)	$	1,195,093	$	1,485,990	$	(64,269)	$	1,421,721
Gross profit	314,006		52,023		366,029		443,344		64,269		507,613
Customer service and merchant fees	—		52,023		52,023		—		64,269		64,269

Schedule of supplemental cash flow information

The following table shows supplemental cash flow information (in thousands):


	Year Ended December 31,
	2024		2023		2022
Supplemental disclosures of cash flow information:
Cash paid during the period:
Interest paid, net of amounts capitalized	$	1,489	$	1,598	$	1,777
Income taxes (refunded) paid, net	(132)		556		2,562
Non-cash investing and financing activities:
Purchases of property and equipment included in accounts payable and accrued liabilities	$	4	$	211	$	2,527

Schedule of estimated useful lives of the fixed assets

Property and equipment are depreciated using the straight-line method over the estimated useful lives of the related assets as follows:


			Life (years)
Building			40
Land improvements			20
Building machinery and equipment			15-20
Furniture and equipment			5-7
Computer hardware			3-4
Computer software, including internal-use software and website development			2-4

Schedule of valuation techniques and unobservable inputs

The following table summarizes the valuation techniques and significant unobservable inputs used in the fair value measurement of our Level 3 equity securities:

Investment

Fair Value

Valuation Technique

Unobservable Inputs

Inputs

tZERO

17,720

Blended market approach - transaction backsolve adjusted for enterprise value changes in guideline public companies, with an option pricing model method and guideline public company method

Term to liquidity

4.0 years

Volatility

110%

Percentage change in enterprise value for guideline public companies

(82.4)%

SpeedRoute

3,920

Market approach - latest transactions

N/A

Total

21,640

ACCOUNTING POLICIES AND SUPPLEMENTAL DISCLOSURES (Policies)

12 Months Ended

Dec. 31, 2024

Accounting Policies [Abstract]

Principles of consolidation

The accompanying consolidated financial statements include our accounts and the accounts of our wholly-owned subsidiaries. All intercompany account balances and transactions have been eliminated in consolidation.

Use of estimates

The preparation of financial statements in conformity with GAAP requires estimates and assumptions that affect the reported amounts of assets and liabilities, revenues and expenses, and related disclosures of contingent liabilities in our consolidated financial statements and accompanying notes. Estimates are used for, but not limited to, receivables valuation, revenue recognition, loyalty program reward point and gift card breakage, sales returns, inventory valuation, asset useful lives, equity and debt securities valuation, income taxes, stock-based compensation, performance-based compensation, self-funded health insurance liabilities, and contingencies. Although these estimates are based on our best knowledge of current events and actions that we may undertake in the future, our accounting of these estimates may change from period to period. To the extent there are differences between these estimates and actual results, our consolidated financial statements may be materially affected.

Change in presentation in the income statement

In the first quarter of fiscal 2024, the Company changed the presentation for merchant fees associated with customer payments made by credit cards and other payment methods and customer service costs. Under the new presentation, the Company includes such expenses in a separate line in operating expenses labeled, "Customer service and merchant fees", whereas previously, these expenses were included in Cost of goods sold.

The Company concluded that such a change in presentation is preferable in the circumstances because the treatment of these costs as operating expenses is aligned with the changes in business and strategy. The change will also provide greater transparency in the Company's external disclosures and related communications with the market.

This change in accounting policy has been applied retrospectively, and the consolidated statements of operations reflect the effect of this accounting principle change for all periods presented. This change in presentation had no impact on Loss before income taxes, Net loss, or Net loss per share of common stock basic or diluted. The consolidated balance sheets, consolidated statements of comprehensive loss, consolidated statements of changes in stockholders' equity, and consolidated statements of cash flows were not impacted by this accounting policy change.

Cash equivalents

We classify all highly liquid instruments, including instruments with an original maturity of three months or less at the time of purchase, as cash equivalents.

Restricted cash

We consider cash that is legally restricted and cash that is held as compensating balances for credit arrangements as restricted cash.

Fair value of financial instruments

We account for our assets and liabilities using a hierarchy of valuation techniques based on whether the inputs to those valuation techniques are observable or unobservable. Observable inputs reflect market data obtained from independent sources, while unobservable inputs reflect our market assumptions. These two types of inputs have created the fair-value hierarchy below. This hierarchy requires us to minimize the use of unobservable inputs and to use observable market data, if available, when determining fair value.

•Level 1—Quoted prices for identical instruments in active markets;

•Level 2—Quoted prices for similar instruments in active markets, quoted prices for identical or similar instruments in markets that are not active, and model-derived valuations in which all significant inputs and significant value drivers are observable in active markets; and

•Level 3—Valuations derived from valuation techniques in which one or more significant inputs or significant value drivers are unobservable.

Our assets that are adjusted to fair value on a recurring basis are cash equivalents, which fair values are determined using quoted market prices from daily exchange traded markets on the closing price as of the balance sheet date and are classified as Level 1. Our recurring fair value measurements using unobservable inputs (Level 3) include our equity securities under ASC 323 accounted for under the fair value option, available-for-sale debt securities, and our debt securities carried at fair value. Our other financial instruments, including cash, restricted cash, accounts receivable, accounts payable, accrued liabilities, and debt are carried at cost, which approximates their fair value. Certain assets, including long-lived assets, certain equity securities under ASC 323, goodwill, and other intangible assets, are measured at fair value on a nonrecurring basis; that is, the assets are not measured at fair value on an ongoing basis, but are subject to fair value adjustments using fair value measurements with unobservable inputs (Level 3).

Accounts receivable

Accounts receivable, net

Allowance for doubtful accounts

We maintain an allowance for expected credit losses based upon our business customers' financial condition and payment history, our historical collection experience, and any future expected economic conditions.

Inventories

Inventories include merchandise acquired for resale and processed returns which are accounted for using a standard costing system which approximates the first-in-first-out ("FIFO") method of accounting and are valued at the lower of cost and net realizable value. Inventory valuation requires us to make judgments, based on currently available information, about the likely method of disposition, such as through sales to individual customers, returns to product vendors, liquidations, and expected recoverable values of each disposition category.

Prepaids and other current assets

Prepaids and other current assets represent expenses paid prior to receipt of the related goods or services, including advertising, license fees, maintenance, packaging, insurance, prepaid inventories, other miscellaneous costs, and cryptocurrencies.

Property and equipment, net

Property and equipment are recorded at cost and stated net of depreciation and amortization. Property and equipment are depreciated using the straight-line method over the estimated useful lives of the related assets as follows:


			Life (years)
Building			40
Land improvements			20
Building machinery and equipment			15-20
Furniture and equipment			5-7
Computer hardware			3-4
Computer software, including internal-use software and website development			2-4

Leasehold improvements are amortized over the shorter of the term of the related leases or estimated useful lives.

Included in property and equipment is the capitalized cost of internal-use software and website development, including software used to upgrade and enhance our Website and processes supporting our business. We capitalize costs incurred during the application development stage of internal-use software and amortize these costs over the estimated useful life. Costs incurred related to design or maintenance of internal-use software are expensed as incurred.

Upon sale or retirement of assets, cost and related accumulated depreciation and amortization are removed from the balance sheet and the resulting gain or loss is reflected in our consolidated statements of operations.

Valuation of assets held for sale and Impairment of long-lived assets

Valuation of assets held for sale

We classify assets and liabilities to be sold (disposal group) as held for sale in the period when all of the applicable criteria are met, including: (i) management commits to a plan to sell, (ii) the disposal group is available to sell in its present condition, (iii) there is an active program to locate a buyer, (iv) the disposal group is being actively marketed at a reasonable price in relation to its fair value, (v) significant changes to the plan to sell are unlikely, and (vi) the sale of the disposal group is generally probable of being completed within one year. Assets and liabilities held for sale are presented separately within the Consolidated balance sheets with any adjustments necessary to measure the disposal group at the lower of its carrying value or fair value less costs to sell. Depreciation of property and equipment is not recorded while these assets are classified as held for sale. The fair value of a disposal group, less any costs to sell, is assessed each reporting period it remains classified as held for sale and any remeasurement to the lower of carrying value or fair value less costs to sell is reported as an adjustment to the carrying value of the disposal group recorded in Other expense, net in our consolidated statements of operations. We measured our assets held for sale at fair value based on Level 1 inputs. See Note 4—Assets Held for Sale for further information.

Impairment of long-lived assets

We review property and equipment, right-of-use assets, and other long-lived assets, including intangible assets other than goodwill, for impairment whenever events or changes in circumstances indicate that the carrying amount of an asset group may not be recoverable. Recoverability is measured by a comparison of the assets' carrying amount to future undiscounted net cash flows the asset group is expected to generate. Cash flow forecasts are based on trends of historical performance and management's estimate of future performance, giving consideration to existing and anticipated competitive and economic conditions. If such asset group is considered to be impaired, the impairment to be recognized is measured by the amount by which the carrying amount of the assets exceeds their fair values. There were no impairments to long-lived assets recorded during the years ended December 31, 2024, 2023 and 2022.

Equity securities under ASC 323 and Debt securities carried at fair value

Equity securities accounted for under the equity method under ASC 323

At December 31, 2024, we held minority interests in privately held entities, Medici Ventures, L.P., tZERO, and SpeedRoute, LLC ("SpeedRoute"), accounted for under the equity method under ASC Topic 323, Investments—Equity Method and Joint Ventures ("ASC 323"), which are included in Equity securities in our consolidated balance sheets. We can exercise significant influence, but not control, over these entities through holding more than a 20% voting interest.

Based on the nature of our ownership interests and the extent of our contributed capital, we held a variable interest in Medici Ventures, L.P. and SpeedRoute, both of which meet the definition of variable interest entities; however, we are not the primary beneficiary of these entities for purposes of consolidation as we do not have the power (either explicit or implicit), through voting rights or otherwise, to direct the activities of Medici Ventures, L.P. or SpeedRoute that most significantly impact their economic performance. Our investments in these variable interest entities totaled $60.5 million as of December 31, 2024, representing our maximum exposures to loss.

We record our proportionate share of Medici Ventures, L.P.'s net assets assuming the entity (i) liquidated its net assets at their book values and (ii) distributed the proceeds to the investors based on the distribution waterfall in the investment agreement, which reflects the fair value changes of the underlying investments of the entity, any investor-level adjustments, and any other operating income or losses of the entity, in Other expense, net in our consolidated statements of operations with corresponding adjustments to the carrying value of the asset. If such events or circumstances have occurred that may indicate the fair value of our equity interest is less than its carrying value, we estimate the fair value of our equity interest and recognize an impairment loss equal to the difference between the fair value of the security and its carrying value which is recorded in Other expense, net in our consolidated statements of operations. There is no difference between the carrying amount of our investment in the entity and the amount of underlying equity we have in the entity's net assets.

We have elected to apply the fair value option for valuing our direct minority interests in tZERO and SpeedRoute as we determined that accounting for our direct minority interests in tZERO and SpeedRoute under the fair value option would approximate the same valuation approach used by Medici Ventures, L.P. for valuing our indirect interest in tZERO and SpeedRoute and would be the most meaningful and transparent option for evaluating our continued exposure to the economics of tZERO and SpeedRoute. The fair value was determined in good faith under our valuation policy and process using generally accepted valuation approaches through the use of a third-party valuation firm. Our assessment includes a review of recent operating results and trends, recent sales/acquisitions of the equity securities, and other publicly available data.

The methods and significant assumptions to estimate the fair value of our direct minority interests in tZERO under the fair value option include using a market approach. The market approach relied upon market transaction valuations of the subject company, adjusted for changes in enterprise value for guideline public companies. Due to the last Series B financing round led by the Intercontinental Exchange, the valuation technique used to value our direct interest in tZERO was a blended market approach using a transaction backsolve adjusted for enterprise value changes in guideline public companies, with an option pricing model and a guideline public company method. The methods and significant assumptions to estimate the fair value of our direct minority interests in SpeedRoute under the fair value option include using a market approach based on latest market transaction valuations.

The following table summarizes the valuation techniques and significant unobservable inputs used in the fair value measurement of our Level 3 equity securities:

Investment

Fair Value

Valuation Technique

Unobservable Inputs

Inputs

tZERO

17,720

Blended market approach - transaction backsolve adjusted for enterprise value changes in guideline public companies, with an option pricing model method and guideline public company method

Term to liquidity

4.0 years

Volatility

110%

Percentage change in enterprise value for guideline public companies

(82.4)%

SpeedRoute

3,920

Market approach - latest transactions

N/A

Total

21,640

A significant change in the term to liquidity, volatility, or percentage change in enterprise value for guideline public companies inputs could result in a significant change in the fair value measurement.

Debt securities carried at fair value

In October 2024, the Company entered into a strategic business relationship with Kirkland's Stores, Inc. ("Kirkland's") which includes, among other things, entry into a secured Term Loan Credit Agreement ("Credit Agreement"). The Company provided $17.0 million in debt financing to Kirkland's, including an $8.5 million convertible promissory note and an $8.5 million non-convertible promissory note (collectively, the "Notes"). The Credit Agreement bears interest on the unpaid principal balance at an annual rate equal to the Secured Overnight Financing Rate, or SOFR rate, for a one-month, two-month or six-month SOFR period (depending on which option is elected) plus 2.75%, established by the Federal Reserve Bank of New York. The $8.5 million convertible promissory note (plus accrued interest) (the "Conversion Amount") can be converted into Kirkland's common stock at a conversion price of $1.85 per share in an amount not to exceed 19.9% of the outstanding shares at the Company's election. The Company has also committed to invest $8.0 million in Kirkland's common stock pursuant to Subscription Agreement and Investor Rights Agreement (collectively the "Subscription Agreement"), subject to receiving approval of Kirkland's stockholders. Subsequent to year end, stockholders of Kirkland's approved the additional $8.0 million investment in exchange for Kirkland's common stock. See Note 26—Subsequent Events for further information.

We have elected to present the Notes at fair value, which was $14.8 million at December 31, 2024. The balance of the Notes is included in Other long-term assets, net on our consolidated balance sheets.

Leases

We determine if an arrangement is a lease at inception. We account for lease agreements as either operating or finance leases depending on certain defined criteria. Operating leases are recognized in Operating lease right-of-use ("ROU") assets, Operating lease liabilities, current, and Operating lease liabilities, non-current on our consolidated balance sheets. Finance leases are included in Other long-term assets, net, Other current liabilities, and Other long-term liabilities on our consolidated balance sheets. Lease assets and liabilities are recognized based on the present value of the future minimum lease payments over the lease term at the commencement date. As most of our leases do not provide an implicit rate, we use our incremental borrowing rate based on the information available at the commencement date in determining the present value of future payments. In certain of our lease agreements, we receive rent holidays and other incentives. We recognize lease costs on a straight-line basis over the lease term without regard to deferred payment terms, such as rent holidays, that defer the

commencement date of required payments. Our lease terms may include options to extend or terminate the lease, and we adjust our measurement of the lease when it is reasonably certain that we will exercise that option. Lease payments used in measurement of the lease liability typically do not include executory costs, such as taxes, insurance, and maintenance, unless those costs can be reasonably estimated at lease commencement. Leasehold improvements are capitalized at cost and amortized over the lesser of their expected useful life or the life of the lease, without assuming renewal features, if any, are exercised. We do not separate lease and non-lease components for our leases.

Treasury stock

We account for treasury stock of our common shares under the cost method and include treasury stock as a component of stockholders' equity.

Goodwill

Goodwill represents the excess of the purchase price paid over the fair value of the net assets acquired in business combinations. Goodwill is not amortized but is tested for impairment at least annually or when we deem that a triggering event has occurred. When evaluating whether goodwill is impaired, we make a qualitative assessment to determine if it is more likely than not that the fair value of a reporting unit is less than its carrying amount. If the qualitative assessment determines that it is more likely than not that its fair value is less than its carrying amount, we compare the fair value of the reporting unit to which the goodwill is assigned to its carrying amount. If the carrying amount exceeds its fair value, an impairment loss is recognized in an amount equal to the excess of the carrying amount over the fair value of the reporting unit, not to exceed the carrying amount of the goodwill. We completed our annual goodwill impairment test as of December 31, 2024 by performing a qualitative assessment and concluded that the estimated fair value of the reporting units exceeded their carrying amount. There were no impairments to goodwill recorded during the years ended December 31, 2024, 2023 and 2022 and no other changes to the carrying amount of goodwill during the years ended December 31, 2024 and 2023. Our goodwill balance was $6.2 million as of December 31, 2024 and 2023.

Intangible assets other than goodwill

We capitalize and amortize intangible assets other than goodwill over their estimated useful lives unless such lives are indefinite. Intangible assets other than goodwill acquired separately from third parties are capitalized at cost, including any related direct acquisition costs, while such assets acquired as part of a business combination are capitalized at their acquisition-date fair value. Indefinite-lived intangible assets are tested for impairment annually or more frequently when events or circumstances indicate that the carrying value more likely than not exceeds its fair value. In addition, we routinely evaluate the remaining useful life of intangible assets not being amortized to determine whether events or circumstances continue to support an indefinite useful life, including any legal, regulatory, contractual, competitive, economic, or other factors that may limit their useful lives. Definite-lived intangible assets are amortized using the straight-line method of amortization over their useful lives, with the exception of certain intangibles (such as acquired customer lists) which are amortized using an accelerated method of amortization based on estimated customer attrition rates. These definite-lived intangible assets are reviewed for impairment whenever events or changes in circumstances indicate that their carrying amount may not be recoverable as described below under Impairment of long-lived assets.

Available-for-sale debt securities

During the year ended December 31, 2023, we invested $10.0 million in GrainChain, Inc. in the form of a convertible promissory note (the "Note"). The Note bears interest at an annual interest rate of 5% and accrued interest is recorded in Interest income, net in our consolidated statements of operations. The Note has a maturity date of January 3, 2025 at which time the

outstanding principal and any unpaid accrued interest will automatically convert into shares of a newly created series of preferred stock issued by GrainChain, Inc. The Note has not converted as the Company is in active discussions regarding our interests in GrainChain. The fair value of the Note, including accrued interest, was $11.0 million at December 31, 2024, which is included in Other long-term assets, net on our consolidated balance sheets.

Based on the nature of our indirect ownership interests in GrainChain, Inc. through Medici Ventures, L.P. and the extent of our contributed capital, we held a variable interest in GrainChain, Inc., which meets the definition of a variable interest entity; however, we are not the primary beneficiary of this entity for purposes of consolidation as we do not have the power (either explicit or implicit), through voting rights or otherwise, to direct the activities of GrainChain, Inc. that most significantly impact its economic performance. Our maximum exposure to loss in this variable interest entity totaled $30.6 million as of December 31, 2024, representing our direct and indirect interest in GrainChain, Inc.

Other long-term assets, net

Other long-term assets, net consist primarily of long-term prepaid expenses, deposits, available-for-sale debt securities, and debt securities carried at fair value.

Revenue recognition

Revenue is recognized when, or as, control of a promised product or service transfers to a customer, in an amount that reflects the consideration to which the Company expects to be entitled in exchange for transferring those products or services. Revenue excludes taxes that have been assessed by governmental authorities and that are directly imposed on revenue-producing transactions between the Company and its customers, including sales and use taxes. Revenue recognition is evaluated through the following five-step process:

1) identification of the contract with a customer;

2) identification of the performance obligations in the contract;

3) determination of the transaction price;

4) allocation of the transaction price to the performance obligations in the contract; and

5) recognition of revenue when or as a performance obligation is satisfied.

Product Revenue

We derive our revenue primarily through our Website but may also derive revenue from sales of merchandise through other channels. Our revenue is derived primarily from merchandise sold at a point in time and shipped to customers. Merchandise sales are fulfilled with inventory sourced through our partners or from our owned inventory. The vast majority of our sales, however, are fulfilled from inventory sourced through our partners.

Revenue is recognized when control of the product passes to the customer, typically at the date of delivery of the merchandise to the customer or the date a service is provided and is recognized in an amount that reflects the expected consideration to be received in exchange for such goods or services. As such, customer orders are recorded as unearned revenue prior to delivery of products or services ordered. As we ship high volumes of packages through multiple carriers, we use estimates to determine which shipments are delivered and, therefore, recognized as revenue at the end of the period. Our delivery date estimates are based on average shipping transit times, which are calculated using the following factors: (i) the type of shipping carrier (as carriers have different in-transit times); (ii) the fulfillment source (either our warehouses, those warehouses we control, or those of our partners); (iii) the delivery destination; and (iv) actual transit time experience, which shows that delivery date is typically one to seven business days from the date of shipment. We review and update our estimates on a quarterly basis based on our actual transit time experience. However, actual shipping times may differ from our estimates.

Generally, we require authorization from credit card or other payment vendors whose services we offer to our customers (such as PayPal, Apple Pay, Klarna), or verification of receipt of payment, before we ship products to consumers or business purchasers. We generally receive payments from our customers before our payments to our suppliers are due. We do not recognize assets associated with costs to obtain or fulfill a contract with a customer.

Shipping and handling is considered a fulfillment activity, as it takes place prior to the customer obtaining control of the merchandise, and fees charged to customers are included in net revenue upon completion of our performance obligation. We present revenue net of sales taxes, discounts, and expected refunds.

Our merchandise sales contracts include terms that could cause variability in the transaction price for items such as discounts, credits, or sales returns. Accordingly, the transaction price for product sales includes estimates of variable consideration to the extent it is probable that a significant reversal of revenue recognized will not occur. At the time of sale, we estimate a sales return liability for the variable consideration based on historical experience, which is recorded within Accrued liabilities in the consolidated balance sheet. We record an allowance for returns based on current period revenues and historical returns experience. We analyze actual historical returns, current economic trends and changes in order volume and acceptance of our products when evaluating the adequacy of the sales returns allowance in any accounting period.

We evaluate the criteria outlined in ASC 606-10-55, Principal versus Agent Considerations, in determining whether it is appropriate to record the gross amount of merchandise sales and related costs or the net amount earned as commissions. When we are the principal in a transaction and control the specific good or service before it is transferred to the customer, revenue is recorded gross; otherwise, revenue is recorded on a net basis. Through contractual terms with our partners, we have the ability to control the promised goods or services and as a result record the majority of our revenue on a gross basis.

Loyalty program

We have a customer membership program called Beyond+ for which we sell annual memberships. For Beyond+ memberships, we record membership fees as unearned revenue and we recognize revenue ratably over the membership period.

Members earn dollars for qualifying purchases made on our Bed Bath & Beyond website. As such, the initial transaction price giving rise to the reward dollar is allocated to each separate performance obligation based upon its relative standalone selling price. In determining the stand-alone selling price, we incorporate assumptions about the redemption rates of loyalty points. We recognize revenue for loyalty program reward dollars when customers redeem such rewards as part of a purchase on our Bed Bath & Beyond website.

We record the standalone value of reward dollars earned in unearned revenue at the time the reward dollars are earned. Loyalty program reward dollars expire 90 days after the customer's membership expires. We recognize estimated reward dollar breakage, to which we expect to be entitled, over the expected redemption period in proportion to actual redemptions by customers.

We also drive customer loyalty and trip frequency through the Welcome Rewards loyalty program, which provides customers with exclusive benefits and offers across the Bed Bath & Beyond website.

Advertising Revenue

Advertising revenues are derived primarily from sponsored links and display advertisements that are placed on our Website, distributed via email, or sent out as direct mailers. Advertising revenue is recognized in revenue when the advertising services are rendered. Advertising revenues were less than 3% of total net revenues for all periods presented.

Unearned Revenue

When the timing of our provision of goods or services is different from the timing of the payments made by our customers, we recognize a contract liability (customer payment precedes performance).

Customer orders are recorded as unearned revenue when payment is received prior to delivery of products or services ordered. We record amounts received for Beyond+ membership fees as unearned revenue and we recognize it ratably over the membership period. We record loyalty program reward dollars earned from purchases as unearned revenue at the time they are earned based upon the relative standalone selling price of the loyalty program reward dollar and we recognize it as revenue in proportion to the estimated pattern of rights exercised by the customer. If reward dollars are not redeemed, we recognize revenue upon expiration. In addition, we sell gift cards and record related unearned revenue at the time of the sale. We sell gift cards without expiration dates and we recognize revenue from a gift card upon redemption of the gift card. The unredeemed portion of our gift cards are recognized in revenue over the expected redemption period based upon the estimated pattern of rights exercised by the customer, if the gift cards are not subject to escheat laws.

Sales returns allowance

Revenue is recorded net of estimated returns. We record an allowance for returns based on current period revenues and historical returns experience. We analyze actual historical returns, current economic trends and changes in order volume and acceptance of our products when evaluating the adequacy of the sales returns allowance in any accounting period.

Cost of goods sold

Our cost of goods sold includes product costs, warehousing costs, outbound shipping costs, and handling and fulfillment costs, and is recorded in the same period in which related revenues have been recorded.

Advertising expense

We expense the costs of producing advertisements the first time the advertising takes place and expense the cost of communicating advertising in the period during which the advertising space or airtime is used. Internet advertising expenses are recognized as incurred based on the terms of the individual agreements, which are generally: 1) a commission for traffic driven to our Website that generates a sale or 2) a referral fee based on the number of clicks on keywords or links to our Website generated during a given period. Advertising expense is included in Sales and marketing expenses in our consolidated statements of operations. Prepaid advertising is included in Prepaids and other current assets in our consolidated balance sheets.

Stock-based compensation

We measure compensation expense for our outstanding unvested restricted stock awards at fair value on the date of grant and recognize compensation expense over the service period for awards at the greater of a straight-line basis or on an accelerated schedule when vesting of the share-based awards exceeds a straight-line basis. When an award is forfeited prior to the vesting date, we recognize an adjustment for the previously recognized expense in the period of the forfeiture. See Note 18—Stock-Based Awards.

We use the Black-Scholes option pricing model to determine the fair value of our employee stock purchase plan shares. The determination of the fair value of stock-based payment awards on the date of grant using an option pricing model is affected by our stock price and assumptions regarding a number of complex and subjective variables. These variables include our expected stock price volatility over the expected term of the awards, actual and projected employee stock option exercise behaviors, a risk-free interest rate and any expected dividends.

We use the Monte-Carlo valuation model to determine the fair value of the portion of our performance shares and performance share options with market conditions. The determination of the fair value of stock-based payment awards on the date of grant using the Monte-Carlo valuation model is affected by our stock price and assumptions regarding a number of complex and subjective variables. These variables include our expected stock price volatility, a risk-free interest rate, the probability of reaching the stock price performance targets, and a 20-trading-day average stock price. The portion of our performance shares with performance conditions are measured at fair value on the date of grant and the probability of the awards meeting the performance condition is not included in the grant date fair value, but is assessed quarterly for expense recognition. Compensation expense for these awards are recognized using a graded vesting schedule over the requisite service

period. To the extent that a market-based vesting award is forfeited following completion of the requisite service period, compensation expense for accounting purposes is not reversed.

Loss contingencies

In the normal course of business, we are involved in legal proceedings and other potential loss contingencies. We accrue a liability for such matters when it is probable that a loss has been incurred and the amount, or range of amounts, can be reasonably estimated. When only a range of probable loss can be estimated, the most probable amount in the range is accrued. If no amount within this range is a better estimate than any other amount within the range, the minimum amount in the range is accrued. We expense legal fees as incurred (See Note 15—Commitments and Contingencies).

Income taxes

Income taxes are accounted for under the asset and liability method, which requires the recognition of deferred tax assets and liabilities for the expected future tax consequences of events that have been included in the financial statements. Under this method, deferred tax assets and liabilities are determined on the basis of the differences between the financial statements and tax bases of assets and liabilities using enacted tax rates in effect for the year in which the differences are expected to reverse. The effect of a change in tax rates on deferred tax assets and liabilities is recognized in income in the period that includes the enactment date.

We recognize deferred tax assets to the extent that we believe these assets are more likely than not to be realized. In evaluating our ability to recover our deferred tax assets within the jurisdiction from which they arise, we consider all available positive and negative evidence, including projected future taxable income, scheduled reversals of our deferred tax liabilities, tax planning strategies, and results of recent operations. Our projections of future taxable income are subject to changes in how we do business, economic outlook, political climate, and other conditions such as supply chain challenges, inflation, rising interest rates, geopolitical events, and other macroeconomic conditions, and judgment is required in determining our ability to use our deferred tax assets.

We record uncertain tax positions in accordance with ASC 740 on the basis of a two-step process whereby (1) we determine whether it is more likely than not that the tax positions will be sustained on the basis of the technical merits of the position and (2) for those tax positions that meet the more-likely-than-not recognition threshold, we recognize the largest amount of tax benefit that is more than 50 percent likely to be realized upon ultimate settlement with the related tax authority. We recognize interest and penalties related to unrecognized tax benefits within the income tax expense line in the accompanying consolidated income statements. Accrued interest and penalties are included within the related tax liability line in our consolidated balance sheets.

Net income (loss) per share

Net loss per share

Basic net loss per common share is computed by dividing net loss attributable to common shares by the weighted average number of common shares outstanding during the period.

Diluted net loss per share is computed by dividing net loss attributable to common shares by the weighted average number of common and potential common shares outstanding during the period. Potential common shares, comprising incremental common shares issuable from the employee stock purchase plan and restricted stock awards are included in the calculation of diluted net loss per common share to the extent such shares are dilutive.

New accounting pronouncements

Recently adopted accounting standards

In November 2023, the FASB issued ASU 2023-07, Segment Reporting (Topic 280): Improvements to Reportable Segment Disclosures, which requires public entities to disclose information about their reportable segments' significant expenses and other segment items on an interim and annual basis. For public entities, ASU 2023-07 is required to be adopted for annual periods beginning after December 15, 2023 and for interim periods within fiscal years beginning after December 15, 2024, with early adoption permitted. The Company adopted the provisions of this ASU as of January 1, 2024, with respect to the annual disclosures beginning with the year ended December 31, 2024 and interim disclosures beginning with the three months ended March 31, 2025, including the presentation of the comparable prior periods. The adoption of this ASU resulted in additional segment reporting disclosures in the Company's consolidated financial statements.

Recently issued accounting standards

In December 2023, the FASB issued ASU 2023-09, Income Taxes (Topic 740): Improvements to Income Tax Disclosures, which requires public entities to disclose disaggregated information about a reporting entity's effective tax rate reconciliation as well as additional information on income taxes paid. For public entities, ASU 2023-09 is required to be adopted for annual periods beginning after December 15, 2024, with early adoption permitted. This ASU will result in us including the additional required disclosures when adopted and does not otherwise have a material impact on the Company's consolidated financial statements.

In November 2024, the FASB issued ASU 2024-03, Income Statement—Reporting Comprehensive Income—Expense Disaggregation Disclosures (Subtopic 220-40), which requires public entities to disclose disaggregated information about certain income statement line items in the notes to the financial statements. For public entities, ASU 2024-03 is required to be adopted for annual periods beginning after December 15, 2026 and for interim periods beginning after December 15, 2027, with early adoption permitted. This ASU will result in us including the additional required disclosures when adopted and does not otherwise have a material impact on the Company's consolidated financial statements.

Audit Information	12 Months Ended
Audit Information	Dec. 31, 2024
Audit Information [Abstract]
Auditor Name	KPMG LLP
Auditor Location	Salt Lake City, Utah
Auditor Firm ID	185

INTEREST INCOME, NET (Tables)

12 Months Ended

Dec. 31, 2024

Banking and Thrift, Interest [Abstract]

Interest Income and Interest Expense Disclosure

Interest income, net consisted of the following (in thousands):


	Years ended December 31,
	2024		2023		2022
Interest income	$	8,968	$	13,769	$	4,903
Interest expense	(2,203)		(1,762)		(1,938)
Total interest income, net	$	6,765	$	12,007	$	2,965

STOCK-BASED AWARDS - Stock-based Compensation Expense (Details) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2024	Dec. 31, 2023	Dec. 31, 2022
Share-based Payment Arrangement, Expensed and Capitalized, Amount [Line Items]
Total stock-based compensation expense	$ 19,255	$ 23,018	$ 18,318
Cost of goods sold
Share-based Payment Arrangement, Expensed and Capitalized, Amount [Line Items]
Total stock-based compensation expense	7	37	132
Sales and marketing
Share-based Payment Arrangement, Expensed and Capitalized, Amount [Line Items]
Total stock-based compensation expense	594	796	693
Technology
Share-based Payment Arrangement, Expensed and Capitalized, Amount [Line Items]
Total stock-based compensation expense	6,263	8,733	7,659
General and administrative
Share-based Payment Arrangement, Expensed and Capitalized, Amount [Line Items]
Total stock-based compensation expense	$ 12,391	$ 13,452	$ 9,834

INCOME TAXES - Provision (Details) - USD ($) $ in Thousands	12 Months Ended
INCOME TAXES - Provision (Details) - USD ($) $ in Thousands	Dec. 31, 2024	Dec. 31, 2023	Dec. 31, 2022
Current:
Federal	$ 0	$ (55)	$ 802
State	167	369	1,874
Foreign	233	58	112
Total current	400	372	2,788
Deferred:
Federal	119	37,160	(1,275)
State	118	4,201	(50)
Foreign	47	(13)	(79)
Total deferred	284	41,348	(1,404)
Total provision for income taxes	$ 684	$ 41,720	$ 1,384

NET INCOME (LOSS) PER SHARE (Details) - shares shares in Thousands	12 Months Ended
	Dec. 31, 2024	Dec. 31, 2023	Dec. 31, 2022
Share-based Payment Arrangement [Member]
Antidilutive Securities Excluded from Computation of Earnings Per Share [Line Items]
Antidilutive Securities Excluded from Computation of Earnings Per Share, Amount	2,647	984	781
Employee stock purchase plan
Antidilutive Securities Excluded from Computation of Earnings Per Share [Line Items]
Antidilutive Securities Excluded from Computation of Earnings Per Share, Amount	190	186	116

INTANGIBLE ASSETS, NET - Schedule of Intangible Assets (Details) - USD ($) $ in Thousands	Dec. 31, 2024	Dec. 31, 2023
Goodwill and Intangible Assets Disclosure [Abstract]
Total intangible assets, gross	$ 6,239	$ 5,331
Less: accumulated amortization of intangible assets	(3,145)	(2,114)
Total intangible assets, net	3,094	3,217
Intangible assets not subject to amortization	27,152	22,037
Intangible assets, net	$ 30,246	$ 25,254
Intangible asset, useful life	3 years 4 months 24 days

STOCK-BASED AWARDS

12 Months Ended

Dec. 31, 2024

Share-Based Payment Arrangement [Abstract]

STOCK-BASED AWARDS

18. STOCK-BASED AWARDS

We have equity incentive and compensatory plans that provide for the grant of stock-based awards, including restricted stock and performance shares, to employees and board members and provide employees the ability to purchase shares of our common stock through an employee stock purchase plan. Employee accounting applies to equity incentives and compensation granted by the Company to its own employees. When an award is forfeited prior to the vesting date, we recognize an adjustment for the previously recognized expense in the period of the forfeiture.

Stock-based compensation expense is classified within the corresponding operating expense categories on our consolidated statements of operations as follows (in thousands):


	Years ended December 31,
	2024		2023		2022
Cost of goods sold	$	7	$	37	$	132
Sales and marketing	594		796		693
Technology	6,263		8,733		7,659
General and administrative	12,391		13,452		9,834
Total stock-based compensation expense	$	19,255	$	23,018	$	18,318

Beyond restricted stock unit awards

The Beyond, Inc. Amended and Restated 2005 Equity Incentive Plan provides for the grant of restricted stock units and other types of equity awards to employees and directors of the Company. The Compensation Committee of the Board of Directors approves grants of restricted stock unit awards to our officers, board members and employees. These restricted stock unit awards generally vest over three years at 33.3% at the end of the first year, 33.3% at the end of the second year and 33.4% at the end of the third year; subject to the recipient's continuing service to us. During the first quarter of fiscal 2024, we changed our vesting schedule for newly granted restricted stock units from three years to four years. These restricted stock unit awards will vest at 25% each year. For the year ended December 31, 2024, we granted 212,950 restricted stock awards with a cumulative grant date fair value of $6.9 million under the new vesting schedule.

The cost of restricted stock units is determined using the fair value of our common stock on the date of the grant and compensation expense is either recognized on a straight-line basis over the vesting schedule or on an accelerated schedule when vesting of restricted stock awards exceeds a straight-line basis. The cumulative amount of compensation expense recognized at any point in time is at least equal to the portion of the grant date fair value of the award that is vested at that date.

Performance Shares

During the year ended December 31, 2024, we granted 1,512,500 performance-based shares ("PSUs") to our executive management team. A portion of each grant of PSUs (25%) is eligible to vest based on our net revenue performance and the remaining portion (75%) is eligible to vest based on our stock price performance. The PSUs tied to stock price performance will be eligible to vest in three installments upon the achievement of three separate stock price hurdles during the three-year period following the grant date, with 33% of the PSUs earned if the average per-share closing price of our common stock over any 20 consecutive trading day period equals or exceeds $40.00 per share (but in no event prior to the first anniversary of the grant date), 33% of the PSUs earned if the average per-share closing price of our common stock over any 20 consecutive trading day period equals or exceeds $50.00 per share (but in no event prior to the second anniversary of the grant date), and 34% of the PSUs earned if the average per share closing price of our common stock over any 20 consecutive trading day period equals or exceeds $60.00 per share (but in no event prior to the third anniversary of the grant date), in each case subject to the recipient’s

continued service through the vesting date. If a stock price hurdle is not achieved during the three years following the grant date, the portion of the award tied to such stock price hurdle will be forfeited.

The PSUs tied to net revenue performance will vest based on our net revenue over three years, with one-third of the PSUs eligible to vest on each of the first, second, and third anniversaries of the grant date, subject to the recipient’s continued service through the vesting date. To be eligible to vest in any tranche of the PSUs tied to net revenue performance, we must meet the GAAP net revenue goal established for the applicable year.

For the portion of the PSUs that vest based on our net revenue performance, we recognize expense as compensation cost, the fair value on the date of grant over the performance period, taking into account the probability that we will satisfy the performance goals. For the portion of the PSUs that vest based on stock price hurdles, which is a market condition, we use a Monte Carlo valuation model to estimate the fair value as of the date of grant and expense compensation cost over the vesting period regardless of whether the market condition is ultimately satisfied.

Weighted-average assumptions used in the Monte Carlo valuation model were as follows:


	December 31, 2024

Expected volatility	72.27	%
Risk-free interest rate	4.33	%
Expected term	2.99 years
Expected dividend yield	0.00	%

Stock-based compensation related to the PSUs is included in the stock-based compensation expense table above combined with the expense associated with our restricted stock units, performance share options, and ESPP. Stock-based compensation related to the PSUs was $5.9 million for the year ended December 31, 2024.

Performance Share Options

During the year ended December 31, 2024, we granted a performance-based option to purchase 2,250,000 shares of our common stock to our Executive Chairman of the Board of Directors (the "Performance Share Option"). The Performance Share Option will be eligible to vest in three installments upon the achievement of three separate stock price hurdles during the four-year period following the grant date, with 500,000 of the shares subject to the Performance Share Option, having an exercise price of $45.00 per share, becoming vested if the average per-share closing price of our common stock over any 20 consecutive trading day period following the grant date but on or prior to the second anniversary of the grant date equals or exceeds $45.00 per share (but in no event will this tranche vest prior to the first anniversary of the grant date); 750,000 of the shares subject to the Performance Share Option, having an exercise price of $50.00 per share, becoming vested if the average per-share closing price of our common stock over any 20 consecutive trading day period following the grant date but on or prior to the third anniversary of the grant date equals or exceeds $50.00 per share (but in no event will this tranche vest prior to the second anniversary of the grant date); and 1,000,000 of the shares subject to the Performance Share Option, having an exercise price of $60.00 per share, becoming vested if the average per-share closing price of our common stock over any 20 consecutive trading day period following the grant date but on or prior to the fourth anniversary of the grant date equals or exceeds $60.00 per share (but in no event will this tranche vest prior to the third anniversary of the grant date), in each case subject to the Executive Chairman's continued service through the vesting date. If a stock price hurdle is not achieved during the performance period following the grant date, the portion of the award tied to such stock price hurdle will be forfeited.

The fair value of the Performance Share Option is determined using a Monte Carlo valuation model to estimate the fair value as of the date of grant and we will expense compensation cost over the vesting period regardless of whether the market condition is ultimately satisfied.

Weighted-average assumptions used in the Monte Carlo valuation model were as follows:


	December 31, 2024

Expected volatility	75.42	%
Risk-free interest rate	4.42	%
Expected term	3.75 years
Expected dividend yield	0.00	%

Stock-based compensation related to the Performance Share Option is included in stock-based compensation expense table above combined with the expense associated with our restricted stock units, PSUs, and ESPP. Stock-based compensation related to the performance share options was $2.4 million for the year ended December 31, 2024.

The following table summarizes restricted stock unit, PSU, and Performance Share Option award activity (in thousands, except fair value data):


	2024			2023			2022
	Units	Weighted Average Grant Date Fair Value		Units	Weighted Average Grant Date Fair Value		Units	Weighted Average Grant Date Fair Value
Outstanding—beginning of year	984	$	29.60	781	$	50.17	663	$	56.37
Granted at fair value	4,068	10.68		1,101	20.92		618	42.75
Vested	(441)	35.33		(550)	40.27		(295)	43.32
Forfeited	(1,047)	18.89		(348)	31.43		(205)	57.77
Outstanding—end of year	3,564	$	20.98	984	$	29.60	781	$	50.17

At December 31, 2024, 2.5 million shares of stock remained available for future grants under the Plan.

Employee Stock Purchase Plan

The 2021 Employee Stock Purchase Plan (the "ESPP") grants our eligible employees a right to purchase shares of our common stock at a discount through payroll deductions of up to 25% of eligible compensation, subject to a cap of $21,250 in any calendar year. The ESPP provides for consecutive 24-month offering periods beginning March 1 and September 1 of each year. Each offering period shall consist of four consecutive six-month purchase periods. The first offering period under the ESPP commenced on September 1, 2021, with the first purchase date occurring on February 28, 2022.

On each purchase date, participating employees will purchase shares of our common stock at a price per share equal to 85% of the lesser of the fair market value of our common stock on (i) the offering date of the offering period or (ii) the purchase date (the "look-back" period). If the stock price of our common stock on any purchase date in an offering period is lower than the stock price on the offering date of that offering period, every participant in the offering will automatically be withdrawn from the offering after the purchase of shares on such purchase date and automatically enrolled in a new offering period commencing immediately subsequent to such purchase date.

The maximum number of shares of common stock that may be issued under the ESPP in aggregate is 3.0 million shares. For the years ended December 31, 2024 and 2023, 119,425 shares and 117,687 shares, respectively were purchased at an average price per share of $12.23 and $16.25, respectively. At December 31, 2024, approximately 2.7 million shares of common stock remained available under the ESPP.

The ESPP is considered a compensatory plan and the fair value of the discount and the look-back period will be estimated using the Black-Scholes option pricing model and expense will be recognized straight-line over the 24-month offering period. We recognized $1.1 million, $1.7 million and $2.4 million in share-based compensation expense related to the ESPP for the years ended December 31, 2024, 2023 and 2022, respectively, which are included in the stock compensation expense table above combined with the expense associated with our restricted stock units.

PREPAIDS AND OTHER CURRENT ASSETS

12 Months Ended

Dec. 31, 2024

Deferred Costs, Capitalized, Prepaid, and Other Assets Disclosure [Abstract]

PREPAIDS AND OTHER CURRENT ASSETS

6. PREPAIDS AND OTHER CURRENT ASSETS

Prepaids and other current assets consist of the following (in thousands):


	December 31,
	2024		2023
Prepaid maintenance	$	8,924	$	8,282
Prepaid other	3,221		4,206

Other current assets	1,876		2,376


Total prepaids and other current assets	$	14,021	$	14,864

STOCKHOLDERS' EQUITY - JonesTrading Sales Agreement (Details) $ in Thousands	12 Months Ended
	Dec. 31, 2024 USD ($) shares
Equity [Abstract]
Sale of stock, number of shares issued in transaction \| shares	7,002,375,000
Consideration received on transaction	$ 43,000
stock issuance costs	$ 879

LEASES - Components of Lease Cost and Other Operating Lease Information (Details) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2024	Dec. 31, 2023	Dec. 31, 2022
Lease, Cost [Abstract]
Operating lease cost	$ 3,240	$ 5,257	$ 5,975
Variable lease cost	906	1,300	1,489
Cash payments included in operating cash flows from lease arrangements	3,253	5,500	6,237
Right-of-use assets obtained in exchange for new operating lease liabilities	$ 7,170	$ 836	$ 437
Weighted-average remaining lease term—operating leases	6 years 7 months 24 days	1 year 6 months 25 days
Weighted-average discount rate—operating leases	6.00%	7.00%

ACCOUNTING POLICIES AND SUPPLEMENTAL DISCLOSURES

12 Months Ended

Dec. 31, 2024

Accounting Policies [Abstract]

ACCOUNTING POLICIES AND SUPPLEMENTAL DISCLOSURES

2. ACCOUNTING POLICIES AND SUPPLEMENTAL DISCLOSURES

Principles of consolidation

Use of estimates

Change in presentation in the income statement

The change in presentation to the Company's consolidated statements of operations were as follows (in thousands):


	Year ended December 31, 2023						Year ended December 31, 2022
	Previously reported		Effect of change		As adjusted		Previously reported		Effect of change		As adjusted
Cost of goods sold	$	1,247,116	$	(52,023)	$	1,195,093	$	1,485,990	$	(64,269)	$	1,421,721
Gross profit	314,006		52,023		366,029		443,344		64,269		507,613
Customer service and merchant fees	—		52,023		52,023		—		64,269		64,269

Supplemental cash flow information

The following table shows supplemental cash flow information (in thousands):


	Year Ended December 31,
	2024		2023		2022
Supplemental disclosures of cash flow information:
Cash paid during the period:
Interest paid, net of amounts capitalized	$	1,489	$	1,598	$	1,777
Income taxes (refunded) paid, net	(132)		556		2,562
Non-cash investing and financing activities:
Purchases of property and equipment included in accounts payable and accrued liabilities	$	4	$	211	$	2,527

See also Note 13—Leases for additional supplemental disclosures of cash flow information related to our leases.

Cash equivalents

We classify all highly liquid instruments, including instruments with an original maturity of three months or less at the time of purchase, as cash equivalents.

Restricted cash

We consider cash that is legally restricted and cash that is held as compensating balances for credit arrangements as restricted cash.

Fair value of financial instruments

•Level 1—Quoted prices for identical instruments in active markets;

•Level 3—Valuations derived from valuation techniques in which one or more significant inputs or significant value drivers are unobservable.

Accounts receivable, net

Accounts receivable consist primarily of trade amounts due from customers in the United States and uncleared credit card transactions at period end. Accounts receivables are recorded at invoiced amounts and do not bear interest. We maintain an allowance for expected credit losses based upon our business customers' financial condition and payment history, our historical collection experience, and any future expected economic conditions.

Inventories

Prepaids and other current assets

Property and equipment, net


			Life (years)
Building			40
Land improvements			20
Building machinery and equipment			15-20
Furniture and equipment			5-7
Computer hardware			3-4
Computer software, including internal-use software and website development			2-4

Leasehold improvements are amortized over the shorter of the term of the related leases or estimated useful lives.

Valuation of assets held for sale

Equity securities accounted for under the equity method under ASC 323

The following table summarizes the valuation techniques and significant unobservable inputs used in the fair value measurement of our Level 3 equity securities:

Investment

Fair Value

Valuation Technique

Unobservable Inputs

Inputs

tZERO

17,720

Blended market approach - transaction backsolve adjusted for enterprise value changes in guideline public companies, with an option pricing model method and guideline public company method

Term to liquidity

4.0 years

Volatility

110%

Percentage change in enterprise value for guideline public companies

(82.4)%

SpeedRoute

3,920

Market approach - latest transactions

N/A

Total

21,640

Leases

Treasury stock

We account for treasury stock of our common shares under the cost method and include treasury stock as a component of stockholders' equity.

Goodwill

Intangible assets other than goodwill

Impairment of long-lived assets

Available-for-sale debt securities

Debt securities carried at fair value

Other long-term assets, net

Other long-term assets, net consist primarily of long-term prepaid expenses, deposits, available-for-sale debt securities, and debt securities carried at fair value.

Revenue recognition

1) identification of the contract with a customer;

2) identification of the performance obligations in the contract;

3) determination of the transaction price;

4) allocation of the transaction price to the performance obligations in the contract; and

5) recognition of revenue when or as a performance obligation is satisfied.

Product Revenue

Loyalty program

We also drive customer loyalty and trip frequency through the Welcome Rewards loyalty program, which provides customers with exclusive benefits and offers across the Bed Bath & Beyond website.

Advertising Revenue

Unearned Revenue

When the timing of our provision of goods or services is different from the timing of the payments made by our customers, we recognize a contract liability (customer payment precedes performance).

Sales returns allowance

Cost of goods sold

Advertising expense

Stock-based compensation

period. To the extent that a market-based vesting award is forfeited following completion of the requisite service period, compensation expense for accounting purposes is not reversed.

Loss contingencies

Income taxes

Net loss per share

Basic net loss per common share is computed by dividing net loss attributable to common shares by the weighted average number of common shares outstanding during the period.

Recently adopted accounting standards

Recently issued accounting standards

LEASES

12 Months Ended

Dec. 31, 2024

Leases [Abstract]

LEASES

13. LEASES

We have operating leases for warehouses, office space, and data centers. Our leases have remaining lease terms of one year to eight years, some of which may include options to extend the leases perpetually, and some of which may include options to terminate the leases within one year. Variable lease costs include executory costs, such as taxes, insurance, and maintenance.

Due to the sale of our corporate headquarters, in October 2024, we entered into a sublease agreement to rent the third floor of an office building in Murray, Utah consisting of approximately 36,516 square feet of space that will be used as the Company's new corporate headquarters. The sublease commenced in December 2024 for an initial term of 100 months expiring in March 2033.

The components of lease expense were as follows (in thousands):


	Years ended December 31,
	2024		2023		2022
Operating lease cost	$	3,240	$	5,257	$	5,975

Variable lease cost	906		1,300		1,489

The following tables provides a summary of other information related to leases (in thousands):


	Years ended December 31,
	2024		2023		2022
Cash payments included in operating cash flows from lease arrangements	$	3,253	$	5,500	$	6,237
Right-of-use assets obtained in exchange for new operating lease liabilities	7,170		836		437

The following table provides a summary of balance sheet information related to leases:


	December 31,
	2024		2023
Weighted-average remaining lease term—operating leases	6.65 years		1.57 years
Weighted-average discount rate—operating leases	6	%	7	%

Maturity of lease liabilities under our non-cancellable operating leases as of December 31, 2024, are as follows (in thousands):


Payments due by period
2025	$	1,749
2026	1,241
2027	1,127
2028	1,085
2029	1,114
Thereafter	3,497
Total lease payments	9,813
Less interest	2,019
Present value of lease liabilities	$	7,794

NET INCOME (LOSS) PER SHARE

12 Months Ended

Dec. 31, 2024

Earnings Per Share [Abstract]

NET INCOME (LOSS) PER SHARE

24. NET LOSS PER SHARE

The following table sets forth the computation of basic and diluted net loss per common share for the periods indicated (in thousands, except per share data):


	Year ended December 31,
	2024		2023		2022
Numerator:
Net loss	$	(258,795)	$	(307,842)	$	(35,236)


Less: Preferred stock dividends—issued	—		—		1,697


Net loss attributable to common stockholders	$	(258,795)	$	(307,842)	$	(36,933)








Denominator:


Weighted average shares of common shares outstanding—basic	46,542		45,214		44,323


Weighted average shares of common shares outstanding—diluted	46,542		45,214		44,323







Net loss per share of common stock:
Basic	$	(5.56)	$	(6.81)	$	(0.83)
Diluted	$	(5.56)	$	(6.81)	$	(0.83)

The following shares were excluded from the calculation of diluted shares outstanding as their effect would have been anti-dilutive (in thousands):


	Year ended December 31,
	2024	2023	2022
Restricted stock units, PSUs, and Performance Share Option	2,647	984	781
Employee stock purchase plan	190	186	116

REVENUE AND CONTRACT LIABILITY - Sales Returns Allowance (Details) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2024	Dec. 31, 2023	Dec. 31, 2022
Revenue from Contract with Customer [Abstract]
Allowance for returns, beginning of period	$ 8,651	$ 10,222	$ 13,923
Additions to the allowance	105,353	121,939	161,492
Deductions from the allowance	(104,478)	(123,510)	(165,193)
Allowance for returns, end of period	$ 9,526	$ 8,651	$ 10,222

ACCOUNTING POLICIES AND SUPPLEMENTAL DISCLOSURES - Supplemental Cash Flow Information (Details) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2024	Dec. 31, 2023	Dec. 31, 2022
Supplemental disclosures of cash flow information:
Interest paid, net of amounts capitalized	$ 1,489	$ 1,598	$ 1,777
Income taxes (refunded) paid, net	(132)	556	2,562
Non-cash investing and financing activities:
Purchases of property and equipment included in accounts payable and accrued liabilities	$ 4	$ 211	$ 2,527

LEASES (Tables)

12 Months Ended

Dec. 31, 2024

Leases [Abstract]

Lease, Cost

The components of lease expense were as follows (in thousands):


	Years ended December 31,
	2024		2023		2022
Operating lease cost	$	3,240	$	5,257	$	5,975

Variable lease cost	906		1,300		1,489

Other Lease Information

The following tables provides a summary of other information related to leases (in thousands):


	Years ended December 31,
	2024		2023		2022
Cash payments included in operating cash flows from lease arrangements	$	3,253	$	5,500	$	6,237
Right-of-use assets obtained in exchange for new operating lease liabilities	7,170		836		437

Leases, Additional Financial Information

The following table provides a summary of balance sheet information related to leases:


	December 31,
	2024		2023
Weighted-average remaining lease term—operating leases	6.65 years		1.57 years
Weighted-average discount rate—operating leases	6	%	7	%

Lessee, Operating Lease, Liability, Maturity

Maturity of lease liabilities under our non-cancellable operating leases as of December 31, 2024, are as follows (in thousands):


Payments due by period
2025	$	1,749
2026	1,241
2027	1,127
2028	1,085
2029	1,114
Thereafter	3,497
Total lease payments	9,813
Less interest	2,019
Present value of lease liabilities	$	7,794

NET INCOME (LOSS) PER SHARE - Income & Earnings Per Share (Details) - USD ($) $ / shares in Units, shares in Thousands, $ in Thousands	12 Months Ended
	Dec. 31, 2024	Dec. 31, 2023	Dec. 31, 2022
Income Statement [Abstract]
Income (Loss) from Continuing Operations, Net of Tax, Attributable to Parent	$ (258,795)	$ (307,842)	$ (35,236)
Less: Preferred stock dividends—issued	0	0	1,697
Net loss attributable to common stockholders	$ (258,795)	$ (307,842)	$ (36,933)
Weighted average shares of common shares outstanding—basic (in dollars per share)	46,542	45,214	44,323
Weighted average shares of common shares outstanding—diluted (in dollars per share)	46,542	45,214	44,323
Basic (in dollars per share)	$ (5.56)	$ (6.81)	$ (0.83)
Diluted (in dollars per share)	$ (5.56)	$ (6.81)	$ (0.83)

- Definition

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

+ References

+ Details

- 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.

+ References

+ Details

- Definition

Amount after tax of income (loss) from continuing operations attributable to the parent.

+ References

+ Details

INCOME TAXES - Deferred Tax Assets And Liabilities (Details) - USD ($) $ in Thousands	Dec. 31, 2024	Dec. 31, 2023
Deferred tax assets:
Basis difference in equity securities	$ 53,335	$ 34,729
Net operating loss carryforwards	73,925	29,440
Capitalized software development	33,064	25,840
Research and development tax credits	26,040	24,202
Unearned revenue	7,324	7,925
Property and equipment, net held for sale	0	6,484
Accrued expenses	3,325	4,275
Reserves and other	2,270	2,551
Operating lease liabilities	1,902	861
Other tax credits and carryforwards	261	270
Intangible assets	0	117
Gross deferred tax assets	201,446	136,694
Valuation allowance	(195,742)	(132,105)
Total deferred tax assets	5,704	4,589
Deferred tax liabilities:
Property and equipment, net	(3,378)	(3,125)
Operating lease right-of-use assets	(1,664)	(786)
Intangible assets	(487)	0
Prepaid expenses	(368)	(587)
Total deferred tax liabilities	(5,897)	(4,498)
Total deferred tax liabilities	$ (193)
Total deferred tax assets (liabilities), net		$ 91

OTHER EXPENSE, NET

12 Months Ended

Dec. 31, 2024

Other Income and Expenses [Abstract]

OTHER EXPENSE, NET

22. OTHER EXPENSE, NET

Other expense, net consisted of the following (in thousands):


	Years ended December 31,
	2024		2023		2022
Gain on sale of intangible assets	$	10,275	$	—	$	—
Gain on disposal of cryptocurrencies	—		6,361		—
Loss from equity method securities	(77,687)		(140,404)		(63,923)

Write-down of assets held for sale	(3,385)		(25,875)		—
Loss on debt securities carried at fair value	(2,430)		—		—
Loss on equity securities	—		(36)		(137)



Other	(680)		(70)		235
Total other expense, net	$	(73,907)	$	(160,024)	$	(63,825)

EQUITY SECURITIES - Net Gain (Loss) Recognized On Equity Method Securities (Details) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2024	Dec. 31, 2023	Dec. 31, 2022
Investments, Debt and Equity Securities [Abstract]
Net loss recognized on our proportionate share of the net assets of our equity method securities	$ (58,281)	$ (98,663)	$ (25,435)
Decrease in fair value of equity method securities held under fair value option	$ (19,406)	$ (41,741)	$ (38,488)

- Definition

Amount of income (loss) for proportionate share of equity method investee's income (loss).

+ References + Details

REVENUE AND CONTRACT LIABILITY - Deferred Revenue (Details) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2024	Dec. 31, 2023
Revenue from Contract with Customer [Abstract]
Unearned revenue, beginning balance	$ 49,597	$ 44,480
Increase (Decrease) in Contract with Customer, Liability	32,802	35,290
Contract with Customer, Liability, Revenue Recognized	(39,304)	(30,173)
Unearned revenue, ending balance	$ 43,095	$ 49,597

Consolidated Statements of Cash Flows - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2024	Dec. 31, 2023	Dec. 31, 2022
Cash flows from operating activities:
Net loss	$ (258,795)	$ (307,842)	$ (35,236)
Adjustments to reconcile net loss to net cash used in operating activities:
Depreciation and amortization	19,062	19,447	16,706
Non-cash operating lease cost	3,451	4,737	5,304
Stock-based compensation to employees and directors	19,255	23,018	18,318
(Increase) decrease in deferred income taxes, net	283	41,349	(1,404)
Gain on disposal of cryptocurrencies	0	6,361	0
Gain on sale of intangible assets	(10,275)	0	0
Write-down of assets held for sale	3,385	25,875	0
Loss from equity method securities	77,687	140,404	63,923
Loss on debt securities carried at fair value	2,430	0	0
Other non-cash adjustments	(14)	(693)	185
Changes in operating assets and liabilities:
Accounts receivable, net	3,573	(1,727)	3,805
Inventories	1,494	(6,514)	(1,389)
Prepaids and other current assets	1,293	1,889	4,076
Other long-term assets, net	(2,175)	(757)	(1,116)
Accounts payable	(24,172)	32,555	(28,821)
Accrued liabilities	(31)	10,442	(36,625)
Unearned revenue	(6,502)	5,117	(14,907)
Operating lease liabilities	(2,819)	(5,094)	(5,527)
Other long-term liabilities	(1,434)	5,569	173
Net cash used in operating activities	(174,304)	(18,586)	(12,535)
Cash flows from investing activities:
Purchase of intangible assets	(6,044)	(25,816)	0
Proceeds from the sale of intangible assets	10,275	0	0
Expenditures for property and equipment	(14,315)	(19,181)	(14,899)
Disbursement for notes receivable	(17,000)	(10,000)	0
Proceeds from the disposal of cryptocurrencies	0	9,804	0
Proceeds from the sale of assets held for sale	51,441	0	0
Capital distribution from investment	0	4	1,224
Purchase of equity securities	0	0	(18,920)
Other investing activities, net	569	559	(439)
Net cash provided by (used in) investing activities	24,926	(44,630)	(33,034)
Cash flows from financing activities:
Repurchase of shares	0	0	(80,117)
Proceeds under short-term contract financing	25,000	0	0
Payments of taxes withheld upon vesting of employee stock awards	(3,331)	(3,799)	(3,700)
Proceeds from sale of common stock, net of offering costs	42,993	0	0
Payments on long-term debt	(34,782)	(3,606)	(3,447)
Proceeds from employee stock purchase plan	1,472	1,913	924
Other financing activities, net	1,370	0	0
Net cash provided by (used in) financing activities	32,722	(5,492)	(86,340)
Net decrease in cash, cash equivalents, and restricted cash	(116,656)	(68,708)	(131,909)
Cash, cash equivalents, and restricted cash, beginning of year	302,749	371,457	503,366
Cash, cash equivalents, and restricted cash, end of year	$ 186,093	$ 302,749	$ 371,457

STOCKHOLDERS' EQUITY - Common Stock (Details)	Dec. 31, 2024 vote
Equity [Abstract]
Common stock, votes per share (in vote)	1

Consolidated Balance Sheets (Parenthetical) - USD ($) $ in Thousands	Dec. 31, 2024	Dec. 31, 2023
Statement of Financial Position [Abstract]
Allowance for credit losses	$ 2,236	$ 1,298
Equity securities, at fair value	$ 21,640	$ 41,046
Preferred stock, par value (in dollars per share)	$ 0.0001	$ 0.0001
Preferred stock, shares authorized (in shares)	5,000,000	5,000,000
Preferred stock, shares issued (in shares)	0	0
Preferred stock, shares outstanding (in shares)	0	0
Common stock, par value (in dollars per share)	$ 0.0001	$ 0.0001
Common stock, shares authorized (in shares)	100,000,000	100,000,000
Common stock, shares issued (in shares)	59,560,000	51,770,000
Common stock, shares outstanding (in shares)	53,069,000	45,414,000
Treasury stock at cost (in shares)	6,491,000	6,356,000

Insider Trading Policies and Procedures	12 Months Ended
Insider Trading Policies and Procedures	Dec. 31, 2024
Insider Trading Policies and Procedures [Line Items]
Insider Trading Policies and Procedures Adopted	true

Pay vs Performance Disclosure - USD ($) $ in Thousands	12 Months Ended
Pay vs Performance Disclosure - USD ($) $ in Thousands	Dec. 31, 2024	Dec. 31, 2023	Dec. 31, 2022
Pay vs Performance Disclosure
Net loss	$ (258,795)	$ (307,842)	$ (35,236)

- Definition

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

+ References

Reference 1: http://www.xbrl.org/2003/role/disclosureRef
-Topic 250
-SubTopic 10
-Name Accounting Standards Codification
-Section 50
-Paragraph 6
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147483443/250-10-50-6

Reference 2: http://www.xbrl.org/2003/role/disclosureRef
-Topic 250
-SubTopic 10
-Name Accounting Standards Codification
-Section 50
-Paragraph 9
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147483443/250-10-50-9

Reference 3: http://www.xbrl.org/2003/role/disclosureRef
-Topic 805
-SubTopic 60
-Name Accounting Standards Codification
-Section 65
-Paragraph 1
-Subparagraph (g)
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147476176/805-60-65-1

Reference 4: http://www.xbrl.org/2003/role/disclosureRef
-Topic 740
-SubTopic 323
-Name Accounting Standards Codification
-Section 65
-Paragraph 2
-Subparagraph (g)(3)
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147478666/740-323-65-2

Reference 5: http://fasb.org/us-gaap/role/ref/legacyRef
-Topic 220
-SubTopic 10
-Name Accounting Standards Codification
-Section S99
-Paragraph 2
-Subparagraph (SX 210.5-03(20))
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147483621/220-10-S99-2

Reference 6: http://www.xbrl.org/2003/role/disclosureRef
-Topic 235
-SubTopic 10
-Name Accounting Standards Codification
-Section S99
-Paragraph 1
-Subparagraph (SX 210.4-08(g)(1)(ii))
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147480678/235-10-S99-1

Reference 7: http://www.xbrl.org/2003/role/disclosureRef
-Topic 323
-SubTopic 10
-Name Accounting Standards Codification
-Section 50
-Paragraph 3
-Subparagraph (c)
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147481687/323-10-50-3

Reference 8: http://www.xbrl.org/2003/role/disclosureRef
-Topic 825
-SubTopic 10
-Name Accounting Standards Codification
-Section 50
-Paragraph 28
-Subparagraph (f)
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147482907/825-10-50-28

Reference 9: http://www.xbrl.org/2003/role/disclosureRef
-Topic 220
-SubTopic 10
-Name Accounting Standards Codification
-Section 50
-Paragraph 6
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147482765/220-10-50-6

Reference 10: http://www.xbrl.org/2003/role/disclosureRef
-Topic 250
-SubTopic 10
-Name Accounting Standards Codification
-Section 50
-Paragraph 3
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147483443/250-10-50-3

Reference 11: http://www.xbrl.org/2003/role/disclosureRef
-Topic 250
-SubTopic 10
-Name Accounting Standards Codification
-Section 50
-Paragraph 1
-Subparagraph (b)(2)
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147483443/250-10-50-1

Reference 12: http://www.xbrl.org/2003/role/disclosureRef
-Topic 815
-SubTopic 40
-Name Accounting Standards Codification
-Section 65
-Paragraph 1
-Subparagraph (f)
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147480175/815-40-65-1

Reference 13: http://www.xbrl.org/2003/role/disclosureRef
-Topic 250
-SubTopic 10
-Name Accounting Standards Codification
-Section 50
-Paragraph 8
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147483443/250-10-50-8

Reference 14: http://www.xbrl.org/2003/role/disclosureRef
-Topic 250
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+ Details

OTHER EXPENSE, NET (Details) - USD ($) $ in Thousands	12 Months Ended
OTHER EXPENSE, NET (Details) - USD ($) $ in Thousands	Dec. 31, 2024	Dec. 31, 2023	Dec. 31, 2022
Other Income and Expenses [Abstract]
Gain on sale of intangible assets	$ 10,275	$ 0	$ 0
Gain on disposal of cryptocurrencies	0	6,361	0
Loss from equity method securities	(77,687)	(140,404)	(63,923)
Write-down of assets held for sale	(3,385)	(25,875)	0
Loss on equity securities	0	(36)	(137)
Loss on debt securities carried at fair value	(2,430)	0	0
Other	(680)	(70)	235
Other expense, net	$ (73,907)	$ (160,024)	$ (63,825)

EQUITY SECURITIES (Tables)

12 Months Ended

Dec. 31, 2024

Investments, Debt and Equity Securities [Abstract]

Equity securities

Equity securities consist of the following (in thousands):


	December 31,
	2024		2023
Equity securities accounted for under the equity method under ASC 323	$	56,546	$	114,827
Equity securities accounted for under the equity method under the fair value option	21,640		41,046

Total equity securities	$	78,186	$	155,873

Equity Security Ownership Interest

The following table includes our equity securities accounted for under the equity method (ASC 323) and related ownership interest as of December 31, 2024:


			Ownership interest
Medici Ventures, L.P.			99%
tZERO Group, Inc.			28%
SpeedRoute, LLC			49%

Equity method investments

The following table summarizes the net loss recognized on equity method securities recorded in Other expense, net in our consolidated statements of operations (in thousands):


	Years ended December 31,
	2024		2023		2022
Net loss recognized on our proportionate share of the net assets of our equity method securities	$	(58,281)	$	(98,663)	$	(25,435)
Decrease in fair value of equity method securities held under fair value option	(19,406)		(41,741)		(38,488)

Equity Method Investments, Summarized Financial Information

The table below provides the summarized financial information required by Rule 4-08(g) for those equity method securities in aggregate that have met the significance criteria, presented on a quarterly lag (in thousands):


	December 31,
Balance Sheet	2024		2023
Assets	$	63,546	$	98,544
Liabilities	(17,985)		(17,166)
Equity	$	(45,561)	$	(81,378)


	Years ended December 31,
Results of Operations	2024		2023		2022
Revenues	$	12,086	$	26,404	$	31,187
Pre-tax loss	(20,778)		(19,895)		(37,619)
Net loss	(20,777)		(20,169)		(37,477)

STOCKHOLDERS' EQUITY - Common and Preferred Stock Repurchase Program (Details) - USD ($)		12 Months Ended
	Dec. 21, 2023	Dec. 31, 2024	Dec. 31, 2023	Aug. 17, 2021
Class of Stock [Line Items]
Stock repurchase program, authorized amount	$ 150,000,000			$ 100,000,000.0
Stock repurchase program, period in force (in years)		2 years
Stock repurchase program, increase to authorized amount	$ 50,000,000
Remaining authorized repurchase amount		$ 69,900,000
Accumulated deficit
Class of Stock [Line Items]
Conversion and elimination of preferred stock			$ 306,000
Balance at end of year
Class of Stock [Line Items]
Repurchase of shares		$ 0	$ 79,800,000
Average price per share of shares repurchased (in dollars per share)			$ 32.41
Series A-1
Class of Stock [Line Items]
Payments for repurchase of preferred stock and preference stock			$ 306,000
Average price per share of shares repurchased (in dollars per share)			$ 42.16
Treasury Stock, Shares, Retired			7,244

SUBSEQUENT EVENTS	12 Months Ended
SUBSEQUENT EVENTS	Dec. 31, 2024
Subsequent Events [Abstract]
SUBSEQUENT EVENTS	26. SUBSEQUENT EVENTS Buy Buy Baby On January 30, 2025, the Company entered into an asset purchase agreement with BBBY Acquisition Co. LLC to acquire the rights of the Buy Buy Baby brand, as well as assets, information and content related to the associated Buy Buy Baby website, including trademarks, domain names, data, information, content, select contractual rights, and goodwill associated with the brand for a total purchase price of $5.0 million payable at the closing of the transaction following a due diligence period. In addition, we are assuming an immaterial amount of outstanding payable liabilities owed to existing Buy Buy Baby merchandise vendors through supplier transition agreements signed directly with the vendors. On February 21, 2025, we closed the transaction and paid the total purchase price of $5.0 million at closing. Kirkland's Stores, Inc. On February 5, 2025, the stockholders of Kirkland's voted to approve the conversion of $8.5 million of Kirkland's convertible debt (plus accrued interest) held by the Company into shares of Kirkland's common stock. Further, Kirkland's stockholders also voted to approve the Company’s incremental $8 million investment in Kirkland's in exchange for receiving shares in Kirkland's common stock pursuant to a Subscription Agreement and Investor Rights Agreement. Upon the approval of the Conversion and the Subscription Agreement, the Company owns a total of approximately 40% of Kirkland’s outstanding shares of common stock leaving the $8.5 million of Kirkland's non-convertible promissory note (plus accrued interest) remaining. The Container Store Group, Inc. On January 31, 2025, the Company terminated the agreements entered into with The Container Store Group in October 2024 as previously disclosed in our Form 10-Q for the quarter ended September 30, 2024 filed with the SEC on October 25, 2024.

EQUITY SECURITIES - Equity Securities Accounted Under Equity Method (ASC 323) And Ownership Interest (Details) - Beyond, Inc.	12 Months Ended
	Dec. 31, 2024
Medici Ventures, L.P.
Schedule of Equity Method Investments [Line Items]
Limited liability company or limited partnership, members or limited partner, ownership interest (in percent)	99.00%
tZERO
Schedule of Equity Method Investments [Line Items]
Equity method investment, ownership percentage	28.00%
SpeedRoute
Schedule of Equity Method Investments [Line Items]
Equity method investment, ownership percentage	49.00%

STOCK-BASED AWARDS - Additional Information (Details)		12 Months Ended
STOCK-BASED AWARDS - Additional Information (Details)	May 13, 2021 USD ($) shares	Dec. 31, 2024 USD ($) installment stockPriceHurdle day $ / shares shares	Dec. 31, 2023 USD ($) $ / shares shares	Dec. 31, 2022 USD ($) shares
Stock-Based Awards
Granted at fair value (in shares)		4,068,000	1,101,000	618,000
Maximum employee subscription rate	25.00%
Monetary cap \| $	$ 21,250
Offering period	24 months
Purchase period	6 months
Purchase price percentage	85.00%
Number of shares authorized	3,000,000.0
Restricted Stock Awards
Stock-Based Awards
Granted at fair value (in shares)		212,950
Grant date fair value \| $		$ 6,900,000
Number of shares available for future grants		2,500,000
Restricted Stock Awards \| Amended and Restated 2005 Equity Incentive Plan
Stock-Based Awards
Award vesting period (in years)		3 years
Restricted Stock Awards \| First year \| Amended and Restated 2005 Equity Incentive Plan
Stock-Based Awards
Annual award vesting percentage		33.30%
Restricted Stock Awards \| Second year \| Amended and Restated 2005 Equity Incentive Plan
Stock-Based Awards
Annual award vesting percentage		33.30%
Restricted Stock Awards \| Third year \| Amended and Restated 2005 Equity Incentive Plan
Stock-Based Awards
Annual award vesting percentage		33.40%
Performance Shares
Stock-Based Awards
Award vesting period (in years)		3 years
Granted at fair value (in shares)		1,512,500
Number of installments \| installment		3
Number of stock price hurdles \| stockPriceHurdle		3
Share-based compensation expense \| $		$ 5,900,000
Performance Shares \| Average per-share closing price exceeds $40.00
Stock-Based Awards
Performance percentage		33.00%
Threshold trading days \| day		20
Stock price trigger \| $ / shares		$ 40.00
Performance Shares \| Average per-share closing price exceeds $50.00
Stock-Based Awards
Performance percentage		33.00%
Threshold trading days \| day		20
Stock price trigger \| $ / shares		$ 50.00
Performance Shares \| Average per-share closing price exceeds $60.00
Stock-Based Awards
Performance percentage		34.00%
Threshold trading days \| day		20
Stock price trigger \| $ / shares		$ 60.00
Performance Shares \| Tranche one
Stock-Based Awards
Vesting percentage		25.00%
Performance Shares \| Tranche two
Stock-Based Awards
Vesting percentage		75.00%
Performance Share Options
Stock-Based Awards
Award vesting period (in years)		4 years
Number of installments \| installment		3
Number of stock price hurdles \| stockPriceHurdle		3
Share-based compensation expense \| $		$ 2,400,000
Performance based options granted (in shares)		2,250,000
Performance Share Options \| Tranche one
Stock-Based Awards
Threshold trading days \| day		20
Stock price trigger \| $ / shares		$ 45.00
Performance based options granted (in shares)		500,000
Exercise price (in dollars per share) \| $ / shares		$ 45.00
Performance Share Options \| Tranche two
Stock-Based Awards
Threshold trading days \| day		20
Stock price trigger \| $ / shares		$ 50.00
Performance based options granted (in shares)		750,000
Exercise price (in dollars per share) \| $ / shares		$ 50.00
Performance Share Options \| Tranche three
Stock-Based Awards
Threshold trading days \| day		20
Stock price trigger \| $ / shares		$ 60.00
Performance based options granted (in shares)		1,000,000
Exercise price (in dollars per share) \| $ / shares		$ 60.00
Restricted Stock Units (RSUs)
Stock-Based Awards
Award vesting period (in years)		4 years	3 years
Vesting percentage		25.00%
Employee stock purchase plan
Stock-Based Awards
Share-based compensation expense \| $		$ 1,100,000	$ 1,700,000	$ 2,400,000
Number of shares available for future grants		2,700,000
Common stock issued for ESPP purchases		119,425	117,687
Stock purchase plans, average price per share (in dollars per share) \| $ / shares		$ 12.23	$ 16.25

Schedule II Valuation and Qualifying Accounts

12 Months Ended

Dec. 31, 2024

SEC Schedule, 12-09, Valuation and Qualifying Accounts [Abstract]

Schedule II Valuation and Qualifying Accounts

Schedule II

Valuation and Qualifying Accounts

(in thousands)


	Balance at Beginning of Year		Charged to Expense		Deductions		Balance at End of Year
Year ended December 31, 2024
Deferred tax valuation allowance	$	132,105	$	63,637	$	—	$	195,742
Allowance for sales returns	8,651		105,353		104,478		9,526
Allowance for doubtful accounts	1,298		938		—		2,236
Year ended December 31, 2023
Deferred tax valuation allowance	$	21,459	$	110,646	$	—	$	132,105
Allowance for sales returns	10,222		121,939		123,510		8,651
Allowance for doubtful accounts	3,223		(1,925)		—		1,298
Year ended December 31, 2022
Deferred tax valuation allowance	$	11,384	$	10,075	$	—	$	21,459
Allowance for sales returns	13,923		161,492		165,193		10,222
Allowance for doubtful accounts	2,429		794		—		3,223

OTHER LONG_TERM LIABILITIES (Tables)

12 Months Ended

Dec. 31, 2024

Other Liabilities Disclosure [Abstract]

Schedule of Other Noncurrent Liabilities

Other long-term liabilities consist of the following (in thousands):


	December 31,
	2024		2023
Unearned revenue, long-term portion	$	4,583	$	5,583
Income taxes payable, long-term portion	3,675		3,684
Other long-term liabilities	(349)		(160)
Total other long-term liabilities	$	7,909	$	9,107