Tucows (TCX) 10-Q9 May 242024 Q1 Quarterly reportFinancial data

Company Profile

Document And Entity Information

Document And Entity Information - shares	3 Months Ended
Document And Entity Information - shares	Mar. 31, 2024	May 07, 2024
Document Information [Line Items]
Entity Central Index Key	0000909494
Entity Registrant Name	TUCOWS INC /PA/
Amendment Flag	false
Current Fiscal Year End Date	--12-31
Document Fiscal Period Focus	Q1
Document Fiscal Year Focus	2024
Document Type	10-Q
Document Quarterly Report	true
Document Period End Date	Mar. 31, 2024
Document Transition Report	false
Entity File Number	1-32600
Entity Incorporation, State or Country Code	PA
Entity Tax Identification Number	23-2707366
Entity Address, Address Line One	96 Mowat Avenue
Entity Address, City or Town	Toronto
Entity Address, State or Province	ON
Entity Address, Postal Zip Code	M6K 3M1
Entity Address, Country	CA
City Area Code	416
Local Phone Number	535-0123
Title of 12(b) Security	Common Stock
Trading Symbol	TCX
Security Exchange Name	NASDAQ
Entity Current Reporting Status	Yes
Entity Interactive Data Current	Yes
Entity Filer Category	Accelerated Filer
Entity Small Business	false
Entity Emerging Growth Company	false
Entity Shell Company	false
Entity Common Stock, Shares Outstanding		10,950,656

Consolidated Balance Sheets (Cu

Consolidated Balance Sheets (Current Period Unaudited) - USD ($) $ in Thousands	Mar. 31, 2024	Dec. 31, 2023
Current assets:
Cash and cash equivalents	$ 66,590	$ 92,687
Restricted cash included in funds held by trustee	4,034	3,639
Accounts receivable, net of allowance for doubtful accounts of $515 as of March 31, 2024 and $511 as of December 31, 2023	19,683	22,206
Contract asset, net (note 10)	124	1,417
Inventory	6,095	6,786
Prepaid expenses and deposits	16,142	17,387
Derivative instrument asset (note 4)	571	2,277
Deferred costs of fulfillment, current portion (note 11)	100,346	95,649
Income taxes recoverable	346	709
Total current assets	213,931	242,757
Deferred costs of fulfillment, long-term portion (note 11)	15,741	15,419
Investments	2,012	2,012
Restricted cash included in secured notes reserve funds	8,760	8,652
Property and equipment, net	350,397	339,644
Right of use lease asset	28,504	27,467
Contract costs	2,618	2,581
Intangible assets, net (note 5)	27,899	29,484
Goodwill (note 5)	130,410	130,410
Total assets	780,272	798,426
Current liabilities:
Accounts payable	12,770	12,676
Accrued liabilities	36,040	35,356
Customer deposits	17,780	19,335
Operating lease liability, current portion (note 12)	5,518	5,397
Deferred revenue, current portion (note 10)	133,363	126,733
Accreditation fees payable	687	609
Income taxes payable	2,036	1,235
Total current liabilities	208,194	201,341
Deferred revenue, long-term portion (note 10)	21,744	21,350
Operating lease liability, long-term portion (note 12)	18,908	18,255
Syndicated revolver (note 6)	205,001	210,354
Notes payable (note 7)	223,791	222,895
Deferred tax liability	2,966	2,966
Stockholders' deficit (note 14)
Common stock - no par value, 250,000,000 shares authorized; 10,928,623 shares issued and outstanding as of March 31, 2024 and 10,903,405 shares issued and outstanding as of December 31, 2023 (note 14)	35,035	34,373
Additional paid-in capital	15,370	14,072
Accumulated deficit	(66,782)	(40,298)
Accumulated other comprehensive income (note 4)	433	1,728
Total stockholders' deficit	(15,944)	9,875
Total liabilities and stockholders' deficit	780,272	798,426
Contingencies (note 20)
Series A Preferred Units [Member]
Current liabilities:
Total Redeemable preferred units	$ 115,612	$ 111,390

Consolidated Balance Sheets (_2

Consolidated Balance Sheets (Current Period Unaudited) (Parentheticals) - USD ($) $ / shares in Thousands, $ in Thousands	Mar. 31, 2024	Dec. 31, 2023
Accounts receivable, allowance for doubtful accounts	$ 515	$ 511
Common stock, no par value (in dollars per share)	$ 0	$ 0
Common stock, shares authorized (in shares)	250,000,000	250,000,000
Common stock, shares issued (in shares)	10,928,623	10,903,405
Common stock, shares outstanding (in shares)	10,928,623	10,903,405
Series A Preferred Units [Member]
Preferred stock, no par value (in dollars per share)	$ 0	$ 0
Preferred shares authorized (in shares)	33,333,333	33,333,333
Preferred shares issued (in shares)	15,243,600	15,243,600
Preferred shares outstanding (in shares)	15,243,600	15,243,600

Consolidated Statements of Oper

Consolidated Statements of Operations and Comprehensive Loss (Unaudited) - USD ($) $ in Thousands	3 Months Ended
	Mar. 31, 2024	Mar. 31, 2023
Net Revenues	$ 87,457	$ 80,430
Cost of revenues (note 10)
Direct cost of revenues	51,794	49,290
Network, other costs	7,064	6,323
Network, depreciation of property and equipment	9,865	8,436
Network, amortization of intangible assets (note 5)	365	378
Network, impairment of property and equipment	53	1,942
Total cost of revenues	69,141	66,369
Gross profit	18,316	14,061
Expenses:
Sales and marketing	18,565	15,737
Technical operations and development	5,016	4,815
General and administrative	9,818	8,146
Depreciation of property and equipment	122	152
Amortization of intangible assets (note 5)	1,314	2,494
Total expenses	34,835	31,344
Loss from operations	(16,519)	(17,283)
Other income (expenses):
Interest expense, net	(11,879)	(7,880)
Income earned on sale of transferred assets, net (note 17)	3,621	4,370
Other income (expense), net	67	0
Total other income (expense)	(8,191)	(3,510)
Loss before provision for income taxes	(24,710)	(20,793)
Provision (recovery) for income taxes	1,774	(1,710)
Net loss for the period	(26,484)	(19,083)
Other comprehensive income (loss), net of tax
Unrealized income (loss) on hedging activities (note 4)	(1,126)	68
Net amount reclassified to earnings (note 4)	(169)	(236)
Other comprehensive loss net of tax recovery of $413 and $52 for the three months ended March 31, 2024 and March 31, 2023 (note 4)	(1,295)	(168)
Comprehensive loss, for the period	$ (27,779)	$ (19,251)
Basic and diluted loss per common share (note 9) (in dollars per share)	$ (2.42)	$ (1.77)
Shares used in computing basic and diluted loss per common share (note 9) (in shares)	10,923,599	10,806,321

Consolidated Statements of Op_2

Consolidated Statements of Operations and Comprehensive Loss (Unaudited) (Parentheticals) - USD ($) $ in Thousands	3 Months Ended
	Mar. 31, 2024	Mar. 31, 2023
Other comprehensive income (loss),Tax Expense (Recovery)	$ 413	$ 52

Consolidated Statements of Cash

Consolidated Statements of Cash Flows (Unaudited) - USD ($) $ in Thousands	3 Months Ended
	Mar. 31, 2024	Mar. 31, 2023
Operating activities:
Net loss for the period	$ (26,484)	$ (19,083)
Items not involving cash:
Depreciation of property and equipment	9,987	8,588
Impairment of property and equipment	53	1,942
Amortization of debt discount and issuance costs	1,067	238
Amortization of intangible assets	1,679	2,872
Net amortization contract costs	(37)	(149)
Deferred income taxes (recovery)	385	(2,710)
Excess tax benefits on share-based compensation expense	0	(1)
Net Right of use operating assets/Operating lease liability	(263)	(82)
Disposal of domain names	2	0
Accretion of redeemable preferred units	3,755	3,037
Loss on change in the fair value of forward contracts	0	745
Amortization of discontinued cash flow hedge	0	(572)
Stock-based compensation expense	1,873	2,246
Change in non-cash operating working capital:
Accounts receivable	2,523	(5,769)
Contract assets	1,293	2,191
Inventory	691	745
Prepaid expenses and deposits	1,245	(1,326)
Deferred costs of fulfillment	(5,019)	(3,956)
Income taxes recoverable	366	518
Accounts payable	318	(156)
Accrued liabilities	(4,659)	(926)
Customer deposits	(1,555)	343
Deferred revenue	7,024	6,303
Accreditation fees payable	78	(289)
Net cash provided by (used in) operating activities	(5,678)	(5,251)
Financing activities:
Proceeds from redeemable preferred units	0	30,000
Deferred preferred financing costs	0	145
Contingent payments for acquisitions	0	(1,600)
Repayment of syndicated revolver	(5,500)	(2,800)
Deferred syndicate revolver issued	0	(305)
Net cash provided by (used in) financing activities	(5,500)	25,440
Investing activities:
Additions to property and equipment	(14,320)	(31,746)
Acquisition of intangible assets	(96)	(166)
Net cash provided by (used in) investing activities	(14,416)	(31,912)
Increase (decrease) in cash and cash equivalents, restricted cash, and restricted cash equivalents	(25,594)	(11,723)
Cash and cash equivalents, restricted cash, and restricted cash equivalents beginning of period	104,978	23,496
Cash and cash equivalents, restricted cash, and restricted cash equivalents end of period	79,384	11,773
Reconciliation of cash, cash equivalents, restricted cash, and restricted cash equivalents within the interim consolidated balance sheets to the amounts shown in the interim consolidated statements of cash flows above:
Cash and cash equivalents	66,590	11,773
Restricted cash included in funds held by trustee	4,034	0
Restricted cash included in secured notes reserve funds	8,760	0
Total Cash and cash equivalents, restricted cash, and restricted cash equivalents end of period	79,384	11,773
Supplemental cash flow information:
Interest paid	9,009	3,885
Income taxes paid, net	695	501
Supplementary disclosure of non-cash investing and financing activities:
Property and equipment acquired during the period not yet paid for	$ 5,945	$ 1,581

Note 1 - Organization of the Co

Note 1 - Organization of the Company	3 Months Ended
Note 1 - Organization of the Company	Mar. 31, 2024
Notes to Financial Statements
Organization, Consolidation and Presentation of Financial Statements Disclosure [Text Block]	1. Tucows Inc. (referred to throughout this report as the “Company”, “Tucows”, “we”, “us” or through similar expressions) is a corporate parent, allocating capital and providing efficient shared services to its three

Note 2 - Basis of Presentation

Note 2 - Basis of Presentation	3 Months Ended
Note 2 - Basis of Presentation	Mar. 31, 2024
Notes to Financial Statements
Basis of Accounting [Text Block]	2. The accompanying unaudited interim consolidated balance sheets, and the related consolidated statements of operations and comprehensive loss and cash flows reflect all adjustments, consisting of normal recurring adjustments, that are, in the opinion of management, necessary for a fair presentation of the financial position of Tucows and its subsidiaries as of March 31, 2024 March 31, 2024 2023 10 not may The accompanying unaudited interim consolidated financial statements have been prepared by Tucows in accordance with the rules and regulations of the U.S. Securities and Exchange Commission (the “SEC”) and U.S. Generally Accepted Accounting Principles issued by the Financial Accounting Standards Board. Certain information and footnote disclosures normally included in the Company's annual audited consolidated financial statements and accompanying notes have been condensed or omitted. These interim consolidated financial statements and accompanying notes follow the same accounting policies and methods of application used in the annual financial statements and should be read in conjunction with the Company's audited consolidated financial statements and notes thereto for the year ended December 31, 2023 2023 10 April 1, 2024 2023 no three March 31, 2024 2023

Note 3 - Recent Accounting Pron

Note 3 - Recent Accounting Pronouncements	3 Months Ended
Note 3 - Recent Accounting Pronouncements	Mar. 31, 2024
Notes to Financial Statements
Accounting Standards Update and Change in Accounting Principle [Text Block]	3. Recent Accounting Pronouncements Not In November 2023, 2023 07, 280 2023 07 280 280 2023 07 not 2023 07 not 2023 07 2023 07 December 15, 2023, December 15, 2024. In December 2023, 2023 09 740 2023 09 2023 09 2023 09 December 15, 2024, not In February 2024, 2024 02 2024 02 not 2024 02 not 2024 02 January 1, 2025 not In March 2024, first December 31, 2027.

Note 4 - Derivative Instruments

Note 4 - Derivative Instruments and Hedging Activities	3 Months Ended
Note 4 - Derivative Instruments and Hedging Activities	Mar. 31, 2024
Notes to Financial Statements
Derivative Instruments and Hedging Activities Disclosure [Text Block]	4. The Company is exposed to certain risks relating to its ongoing business operations. The primary risks managed by using derivative instruments are foreign exchange rate risk and formerly interest rate risk. Since October 2012, May 2020, 2019 third 2022, June 2023, March 31, 2024 no The Company does not one twelve June 30, 2023. The Company has designated certain of these foreign exchange transactions as cash flow hedges of forecasted transactions under ASU 2017 12, 815 815” 815, March 31, 2024 December 31, 2023 no As of March 31, 2024 815 As of December 31, 2023 815 As of March 31, 2024 Maturity date (Dollar amounts in thousands of U.S. dollars) Notional amount of U.S. dollars Weighted average exchange rate of U.S. dollars Fair value April - June 2024 13,840 1.3678 151 July - September 2024 16,974 1.3697 228 October - December 2024 13,795 1.3686 192 $ 44,609 1.3688 $ 571 Fair value of derivative instruments and effect of derivative instruments on financial performance The effect of these derivative instruments on our consolidated financial statements were as follows (amounts presented do not Fair value of derivative instruments in the consolidated balance sheets Derivatives (Dollar amounts in thousands of U.S. dollars) Balance Sheet Location As of March 31, 2024 Fair Value Asset As of December 31, 2023 Fair Value Asset Foreign Currency forward contracts designated as cash flow hedges (net) Derivative instruments $ 571 $ 2,277 Total foreign currency forward contracts (net) Derivative instruments $ 571 $ 2,277 Movement in AOCI balance for the three March 31, 2024 (Dollar amounts in thousands of U.S. dollars) Gains and losses on cash flow hedges Tax impact Total AOCI Opening AOCI Balance - December 31, 2023 $ 2,275 $ (547 ) $ 1,728 Other comprehensive income (loss) before reclassifications (1,485 ) 359 (1,126 ) Amount reclassified from AOCI (223 ) 54 (169 ) Other comprehensive income (loss) for the three months ended March 31, 2024 (1,708 ) 413 (1,295 ) Ending AOCI Balance - March 31, 2024 $ 567 $ (134 ) $ 433 Effects of derivative instruments on income and OCI for the three March 31, 2024 2023 Derivatives in Cash Flow Hedging Relationship Amount of Gain or (Loss) Recognized in OCI, net of tax, on Derivative Location of Gain or (Loss) Reclassified from AOCI into Income Amount of Gain or (Loss) Reclassified from AOCI into Income Operating expenses $ 184 Foreign currency forward contracts for the three months ended March 31, 2024 $ (1,126 ) Cost of revenues $ 39 Operating expenses $ (211 ) Foreign currency forward contracts for the three months ended March 31, 2023 $ 68 Cost of revenues $ (50 ) Interest rate swap contract for the three months ended March 31, 2023 $ - Interest expense, net $ -

Note 5 - Goodwill and Other Int

Note 5 - Goodwill and Other Intangible Assets	3 Months Ended
Note 5 - Goodwill and Other Intangible Assets	Mar. 31, 2024
Notes to Financial Statements
Goodwill and Intangible Assets Disclosure [Text Block]	5. Goodwill: Goodwill represents the excess of the purchase price over the fair value of tangible and identifiable intangible assets acquired and liabilities assumed in our acquisitions. The Company's Goodwill balance remained consistent at $130.4 million as of March 31, 2024 December 31, 2023 Goodwill is not three March 31, 2024 2023 Other Intangible Assets: Intangible assets consist of acquired brand, technology, customer relationships, surname domain names, direct navigation domain names and network rights. The Company considers its intangible assets consisting of surname domain names and direct navigation domain names as indefinite life intangible assets. The Company has the exclusive right to these domain names as long as the annual renewal fees are paid to the applicable registry. Renewals occur routinely and at a nominal cost. The indefinite life intangible assets are not March 31, 2024 March 31, 2023 June 2006 Intangible assets, comprising brand, technology, customer relationships and network rights are being amortized on a straight-line basis over periods of two fifteen For the three March 31, 2024 seven Net book value of acquired intangible assets consist of the following (Dollar amounts in thousands of U.S. dollars): Surname domain names Direct navigation domain names Brand Customer relationships Technology Network rights Total Amortization period indefinite life indefinite life 7 years 3 - 7 years 2 - 7 years 15 years Balances, December 31, 2023 $ 11,151 $ 1,128 $ 870 $ 13,303 $ 2,148 $ 884 $ 29,484 Acquisition of customer relationships - - - 96 - - 96 Additions to/(disposals from) domain portfolio, net (2 ) - - - - - (2 ) Amortization expense - - (222 ) (1,277 ) (155 ) (25 ) (1,679 ) Balances, March 31, 2024 $ 11,149 $ 1,128 $ 648 $ 12,122 $ 1,993 $ 859 $ 27,899 The following table shows the estimated amortization expense for each of the next 5 no Year ending December 31, Remainder of 2024 $ 5,418 2025 4,094 2026 2,122 2027 1,634 2028 1,092 Thereafter 1,262 Total $ 15,622

Note 6 - Syndicated Revolver

Note 6 - Syndicated Revolver	3 Months Ended
Note 6 - Syndicated Revolver	Mar. 31, 2024
Notes to Financial Statements
Debt Disclosure [Text Block]	6. 2023 On September 22, 2023, “2023 not “2023 may 3.75:1.00. September 22, 2026, third In connection with the 2023 2023 2019 470. 470 2019 2023 2023 470. During the three March 31, 2024, 2023 Third Amended 2019 In connection with entering into the 2023 September 22, 2023, August 8, 2022, "2019 2023 The 2023 2023 1 not 4.50:1:00 December 30, 2023; ( 4.25:1:00 December 31, 2023 March 30, 2024; ( 4.00:1.00 March 31, 2024 June 29, 2024; 3.75:1.00 2 four not 3.00:1.00. 2026. During the three March 31, 2024 three March 31, 2023 Borrowings under the 2023 If Total Funded Debt to EBITDA is: Availment type or fee Less than 2.00 Greater than or equal to 2.00 and less than 2.75 Greater than or equal to 2.75 and less than 3.50 Greater than or equal to 3.50 and less than 4.00 Greater than or equal to 4.00 Canadian dollar borrowings based on the Canadian Dollar Offered Rate or U.S. dollar borrowings based on SOFR and letter of credit fees (Margin) 1.50 % 2.00 % 2.50 % 3.00 % 3.50 % Canadian borrowings based on Prime Rate or Canadian or U.S. dollar borrowings based on Base Rate (Margin) 0.25 % 0.75 % 1.25 % 1.75 % 2.25 % Standby fees 0.30 % 0.40 % 0.50 % 0.60 % 0.70 % The following table summarizes Excluding-Ting's borrowings under the credit facilities (Dollar amounts in thousands of U.S. dollars): March 31, 2024 December 31, 2023 Revolver $ 206,400 $ 211,900 Less: unamortized debt discount and issuance costs (1,399 ) (1,546 ) Total Syndicated Revolver 205,001 210,354 Less: Syndicated Revolver, current portion - - Syndicated Revolver, long-term portion $ 205,001 $ 210,354

Note 7 - Notes Payable

Note 7 - Notes Payable	3 Months Ended
Note 7 - Notes Payable	Mar. 31, 2024
Notes to Financial Statements
Long-Term Debt [Text Block]	7. 2023 On May 4, 2023 ( 2023 1, 2, 2023 1, 2023 1, “2023 1933, 2023 The debt discount and issuance costs of the 2023 five three March 31, 2024, 2023 The 2023 May 4, 2023 ( 2023 1 May 4, 2023, ( 2023 1 2023 2023 April 2053, 2023 April 2028. not 2023 2023 2023 x 2023 2 2023 2023 The 2023 2023 2023 not As of March 31, 2024, March 31, 2024, 2023 2027. The following table summarizes Ting's borrowings under the 2023 March 31, 2024 December 31, 2023 Principal $ 238,505 $ 238,505 Less: unamortized issuance costs (5,511 ) (5,847 ) Less: unamortized discount (9,203 ) (9,763 ) Total notes payable 223,791 222,895 Less: notes payable, current portion - - Note payable, long-term portion(1) $ 223,791 $ 222,895 ( 1 three March 31, 2024 March 31, 2023, nil 2023 Restricted Cash Under the terms of the Indenture, revenues generated from the Securitized Assets are deposited into accounts controlled by the Indenture Trustee within two no 20th At March 31, 2024, ted cash totaled $4.0 million. Under the terms of the Indenture, the Company is also required to maintain a liquidity reserve fund equal to the sum of (A) six May 20, 2023 six 2023 May 20, 2023. 2023 At March 31, 2024

Note 8 - Income Taxes

Note 8 - Income Taxes	3 Months Ended
Note 8 - Income Taxes	Mar. 31, 2024
Notes to Financial Statements
Income Tax Disclosure [Text Block]	8. The Company’s provision for income taxes for interim periods is determined by using an estimated annual effective tax rate, adjusted for discrete items arising during the quarter. At each quarter, the Company updates the estimated annual effective tax rate and makes a year-to-date adjustment to the provision. The estimated annual effective tax rate is subject to volatility due to several factors, including accurately forecasting the Company’s net income before tax and taxable income or loss and the mix of tax jurisdictions to which they relate, intercompany transactions, and changes in statutes, regulations, and case law. For the three March 31, 2024 , the Company recorded an income tax of $1.8 million on net loss before income taxes of million using an estimated effective tax rate for the fiscal year ending December 31, 2024 three March 31, 2024 differs from the U.S. federal statutory rate primarily due to changes in valuation allowance on net operating losses and the impact of foreign earnings. Comparatively, for the three March 31, 2023, December 31, 2023 three March 31, 2023

Note 9 - Basic and Diluted Earn

Note 9 - Basic and Diluted Earnings (Loss) Per Common Share	3 Months Ended
Note 9 - Basic and Diluted Earnings (Loss) Per Common Share	Mar. 31, 2024
Notes to Financial Statements
Earnings Per Share [Text Block]	9. The following table reconciles the numerators and denominators of the basic and diluted earnings per common share computation (Dollar amounts in thousands of US dollars, except for share data): Three Months Ended March 31, 2024 2023 Numerator for basic and diluted loss per common share: Net loss for the period $ (26,484 ) $ (19,083 ) Denominator for basic and diluted loss per common share: Basic weighted average number of common shares outstanding 10,923,599 10,806,321 Effect of outstanding stock options - - Diluted weighted average number of shares outstanding 10,923,599 10,806,321 Basic and diluted loss per common share $ (2.42 ) $ (1.77 ) For the three March 31, 2024 March 31, 2023

Note 10 - Revenue

Note 10 - Revenue	3 Months Ended
Note 10 - Revenue	Mar. 31, 2024
Notes to Financial Statements
Revenue from Contract with Customer [Text Block]	10. Significant accounting policy The Company’s revenues are derived from (a) the provisioning of retail fiber Internet services through Ting, (b) the CSP solutions and professional services through Wavelo; and from (c) domain name registration contracts, other domain related value-added services, domain sale contracts, and other advertising revenue through Tucows Domains Services. Certain revenues are disclosed under Tucows Corporate as they are considered non-core business activities including Mobile Retail Services, Transition Services Agreement ("TSA") revenue and eliminations of intercompany revenue. Amounts received in advance of meeting the revenue recognition criteria described below are recorded as deferred revenue. All products are generally sold without the right of return or refund. Revenue is measured based on consideration specified in a contract with a customer and excludes any sales incentives and amounts collected on behalf of third Nature of goods and services The following is a description of principal activities – separated by reportable segments – from which the Company generates its revenue. For more detailed information about reportable segments, see Note 13 (a) Ting The Company generates Ting revenues primarily through the provisioning of fixed high-speed Internet access, Ting Internet. Ting Internet contracts provide customers Internet access at their home or business through the installation and use of our fiber optic network. Ting Internet contracts are generally prepaid and grant customers with unlimited bandwidth based on a fixed price per month basis. Because consideration is collected before the service period, revenue is initially deferred and recognized as the Company performs its obligation to provide Internet access. Though the Company does not Ting Internet access services are primarily contracted through the Ting website, for one no In those cases, where payment is not not (b) Wavelo The Company generates Wavelo revenues by providing billing and provisioning platform services to CSPs to whom we also provide other professional services. Platform service agreements contain both platform services and professional services. Platform services offer a variety of solutions that support CSPs, including subscription and billing management, network orchestration and provisioning, and individual developer tools through a single, cloud based service. Consideration under platform service arrangements includes both a variable component that changes each month depending on the number of subscribers hosted on the platform, as well as platform payments and credits. The Company estimates platform payment and credit consideration over the term of the contract and recognizes the portion related to platform services evenly over the term of the contract. The Company recognizes variable subscriber fees, as the fees are invoiced. Platform services represent a single promise to provide continuous access (i.e. a stand-ready performance obligation) to the platform. As each month of providing access to the platform is substantially the same and the customer simultaneously receives and consumes the benefits as access is provided, the performance obligation consists of a series of distinct service periods. Professional services provided under platform service arrangements can include implementation, training, consulting or software development/modification services. Revenues related to professional services are distinct from the other promises in the contract(s) and are recognized as the related services are performed, on the basis of hours consumed. Platform payment and credit consideration is allocated between the platform services and professional services performance obligations by estimating the standalone selling price (“SSP”) of each performance obligation. The Company estimates the SSP of professional services based on observable standalone sales. The SSP of platform services is derived using the residual approach by estimating the total contract consideration and may Other professional services consist of professional service arrangements with platform services customers which are billed based on separate Statement of Work (“SOW”) arrangements for bespoke feature development. Revenues for professional services contracted through separate SOWs are recognized at a point-in-time when the final acceptance criteria have been met. (c) Tucows Domains Domain registration contracts, which can be purchased for terms of one ten Domain related value-added services like digital certifications, WHOIS privacy, website hosting and hosted email provide our resellers and retail registrant customers with tools and additional functionality to be used in conjunction with domain registrations. All domain related value-added services are considered distinct performance obligations which transfer the promised service to the customer over the contracted term. Fees charged to customers for domain related value-added services are collected at the inception of the contract, and revenue is recognized on a straight-line basis over the contracted term, consistent with the satisfaction of the performance obligations. The Company is an ICANN accredited registrar. Thus, the Company is the primary obligor with our reseller and retail registrant customers and is responsible for the fulfillment of our registrar services to those parties. As a result, the Company reports revenue in the amount of the fees we receive directly from our reseller and retail registrant customers. Our reseller customers maintain the primary obligor relationship with their retail customers, establish pricing and retain credit risk to those customers. Accordingly, the Company does not The Company also sells the rights to the Company’s portfolio domains or names acquired through the Company’s domain expiry stream. Revenue generated from sale of domain name contracts, containing a distinct performance obligation to transfer the domain name rights under the Company’s control, is generally recognized once the rights have been transferred and payment has been received in full. Advertising revenue is derived through domain parking monetization, whereby the Company contracts with third no Disaggregation of Revenue The following is a summary of the Company’s revenue earned from each significant revenue stream (Dollar amounts in thousands of U.S. dollars): Three Months Ended March 31, 2024 2023 Ting: Fiber Internet Services $ 14,102 $ 11,853 Wavelo: Platform Services 9,365 6,498 Other Professional Services 25 802 Total Wavelo 9,390 7,300 Tucows Domains Wholesale Domain Services 48,151 46,293 Value Added Services 4,703 4,531 Total Wholesale 52,854 50,824 Retail 9,028 8,418 Total Tucows Domains 61,882 59,242 Tucows Corporate: Mobile services and eliminations 2,083 2,035 $ 87,457 $ 80,430 During the three March 31, 2024 three March 31, 2023 one 10% At March 31, 2024 , one % December 31, 2023, The following is a summary of the Company’s cost of revenue from each significant revenue stream (Dollar amounts in thousands of U.S. dollars): Three Months Ended March 31, 2024 2023 Ting: Fiber Internet Services $ 5,360 $ 3,985 Wavelo: Platform Services 332 334 Other Professional Services 19 692 Total Wavelo 351 1,026 Tucows Domains: Wholesale Domain Services 38,663 37,002 Value Added Services 547 606 Total Wholesale 39,210 37,608 Retail 4,136 4,113 Total Tucows Domains 43,346 41,721 Tucows Corporate: Mobile services and eliminations 2,737 2,558 Network Expenses: Network, other costs 7,064 6,323 Network, depreciation of property and equipment 9,865 8,436 Network, amortization of intangible assets 365 378 Network, impairment of property and equipment 53 1,942 Total Network Expenses 17,347 17,079 $ 69,141 $ 66,369 During the three March 31, 2024 Network expenses included $0.1 million of impairment of property and equipment. During the three March 31, 2023, no Contract Balances The following tables provide information about contract assets and contract liabilities (deferred revenue) from contracts with customers. The Company accounts for contract assets and liabilities on a contract-by-contract basis, with each contract presented as either a net contract asset or a net contract liability accordingly. Some of the Company’s long-term contracts with customers are billed in advance of service, such as domain contracts and some professional service contracts. Consideration received from customers related to performance obligations which have not Deferred revenue primarily relates to the portion of the transaction price received in advance related to the unexpired term of domain name registrations and other domain related value-added services, on both a wholesale and retail basis, net of external commissions. Significant changes in deferred revenue for the three March 31, 2024 Deferred revenue: March 31, 2024 Balance, beginning of period $ 148,083 Deferred revenue 64,054 Recognized revenue (57,030 ) Balance, end of period $ 155,107 The Company receives consideration for long-term mobile platform service contracts, which we collect variably each month depending on the number of subscribers hosted on the platform (subject to certain minimums) as well as through certain fixed platform fees and credits. Contract assets are recorded for services delivered under long-term mobile platform services contracts, to the extent that the services delivered exceed the services which have been billed to the customer at the reporting date. Contract assets are transferred to receivables when the rights to consideration become unconditional. All contract assets transfer to receivables within three three March 31, 2024 Contract assets : March 31, 2024 Balance, beginning of period $ 1,417 Consideration recognized as revenue 8,888 Transferred to receivables (10,181 ) Balance, end of period $ 124 Remaining Performance Obligations For retail mobile and internet access services, where the performance obligation is part of contracts that have an original expected duration of one one not Although domain registration contracts are deferred over the lives of the individual contracts, which can range from one ten 80 twelve Deferred revenue related to Exact hosting contracts is also deferred over the lives of the individual contracts, which are expected to be fully recognized within the next twelve Professional service revenue related to platform services may not

Note 11 - Costs to Obtain and F

Note 11 - Costs to Obtain and Fulfill a Contract	3 Months Ended
Note 11 - Costs to Obtain and Fulfill a Contract	Mar. 31, 2024
Notes to Financial Statements
Capitalized Contract Costs [Text Block]	11. Deferred costs of fulfillment Deferred costs to fulfill contracts primarily consist of domain registration costs which have been paid to a domain registry, and are capitalized as deferred costs of fulfillment. These costs are deferred and amortized over the life of the domain which generally ranges from one ten The breakdown of the movement in the deferred costs of fulfillment balance for the three March 31, 2024 March 31, 2024 Balance, beginning of period $ 111,068 Deferral of costs 49,095 Amortized expense included in cost of revenue (44,076 ) Balance, end of period $ 116,087

Note 12 - Leases

Note 12 - Leases	3 Months Ended
Note 12 - Leases	Mar. 31, 2024
Notes to Financial Statements
Lessee, Operating Leases [Text Block]	12. We lease datacenters, corporate offices and fiber-optic cables under operating leases. The Company does not Our leases have remaining lease terms of 1 year to 20 years, some of which may may The components of lease expense were as follows (Dollar amounts in thousands of U.S. dollars): For the Three Months Ended March 31, 2024 2023 Operating Lease Cost (leases with a total term greater than 12 months) $ 1,663 $ 1,273 Short-term Lease Cost (leases with a total term of 12 months or less) 8 87 Variable Lease Cost 575 434 Total Lease Cost $ 2,246 $ 1,794 Lease Cost is presented in general and administrative expenses and network expenses within our consolidated statements of operations and comprehensive loss. Information related to leases was as follows (Dollar amounts in thousands of U.S. dollars): For the Three Months Ended March 31, Supplemental cash flow information: 2024 2023 Operating Lease - Operating Cash Flows (Fixed Payments) $ 1,843 $ 1,378 Operating Lease - Operating Cash Flows (Liability Reduction) $ 1,482 $ 1,219 Change due to new Right of Use Assets - Operating Leases $ 2,404 $ 2,821 Supplemental balance sheet information related to leases: March 31, 2024 December 31, 2023 Weighted Average Discount Rate 7.27 % 6.92 % Weighted Average Remaining Lease Term 11.44 yrs 10.57 yrs Maturity of lease liability as of March 31, 2024 March 31, 2024 Remaining of 2024 $ 5,266 2025 5,603 2026 3,728 2027 2,454 2028 2,019 Thereafter 18,720 Total future lease payments 37,790 Less imputed interest 13,365 Total $ 24,426 Operating lease payments include payments under the non-cancellable term, without any additional amounts related to options to extend lease terms that are reasonably certain of being exercised. As of March 31, 2024 not not The Company has elected to use the single exchange rate approach when accounting for lease modifications. Under the single exchange rate approach, the entire right of use asset is revalued at the date of modification in the Company’s functional currency provided the re-measurement is not

Note 13 - Segment Reporting

Note 13 - Segment Reporting	3 Months Ended
Note 13 - Segment Reporting	Mar. 31, 2024
Notes to Financial Statements
Segment Reporting Disclosure [Text Block]	13. Reportable operating segments We are organized and managed based on three No Certain revenues and expenses disclosed under the Corporate category are excluded from segment EBITDA results as they are centrally managed and not Our reportable operating segments and their principal activities consist of the following: 1. 2. 3. Our segmented results include shared services allocations, including a profit margin, from Tucows Corporate for Finance, Human Resources and other technical services, to the operating units. In addition, Wavelo charges Ting a subscriber based monthly charge for services rendered. Financial impacts from these allocations and cross segment charges are eliminated as part of the Tucows Corporate results. Key measure of segment performance The CEO, as the chief operating decision maker, regularly reviews the operations and performance by segment. The CEO reviews segment revenue, gross margin and adjusted EBITDA (as defined below) as (i) key measures of performance for each segment and (ii) to make decisions about the allocation of resources. Sales and marketing expenses, technical operations and development expenses and general and administrative expenses and not not not not Our key measures of segment performance and their definitions are: 1. 2. not not The Company believes that both segment gross margin and adjusted EBITDA measures are important indicators of the operational strength and performance of its segments, by identifying those items that are not Information by reportable segments (with the exception of disaggregated revenue, which is discussed in “Note 10 Reconciliation of Loss before Provision for Income Taxes to Adjusted EBITDA Three Months Ended March 31, (In Thousands of US Dollars) 2024 2023 Net Loss for the period $ (26,484 ) $ (19,083 ) Less: Provision (recovery) for income taxes 1,774 (1,710 ) Depreciation of property and equipment 9,987 8,588 Impairment and loss on disposition of property and equipment 53 1,942 Amortization of intangible assets 1,679 2,872 Interest expense, net 11,879 7,880 Stock-based compensation 1,873 2,246 Unrealized loss (gain) on foreign exchange revaluation of foreign denominated monetary assets and liabilities 390 40 Acquisition and other costs 1 3,051 255 Adjusted EBITDA $ 4,202 $ 3,030 1 Ting Wavelo Tucows Domains Tucows Corporate Consolidated Totals For the Three Months Ended March 31, 2024 Net revenues External revenues $ 14,102 $ 9,191 $ 61,882 $ 2,282 $ 87,457 Intersegment revenues - 199 - (199 ) - Total net revenues 14,102 9,390 61,882 2,083 87,457 Direct cost of revenues 5,360 351 43,346 2,737 51,794 Segment gross margin 8,742 9,039 18,536 (654 ) 35,663 Network, other costs 7,064 Network, depreciation of property and equipment 9,865 Network, amortization of intangible assets 365 Network, impairment of property and equipment 53 Gross profit 18,316 Expenses: Sales and marketing 18,565 Technical operations and development 5,016 General and administrative 9,818 Depreciation of property and equipment 122 Amortization of intangible assets 1,314 Total expenses 34,835 Loss from operations (16,519 ) Other income (expenses): Interest expense, net (11,879 ) Income earned on sale of transferred assets 3,621 Other expense, net 67 Total other income (expense) (8,191 ) Loss before provision for income taxes $ (24,710 ) Adjusted EBITDA $ (9,537 ) $ 2,787 $ 10,011 $ 941 $ 4,202 Ting Wavelo Tucows Domains Tucows Corporate Consolidated Totals For the Three Months Ended March 31, 2023 Net revenues External revenues $ 11,853 $ 6,642 $ 59,242 $ 2,693 $ 80,430 Intersegment revenues - 658 - (658 ) - Total net revenues 11,853 7,300 59,242 2,035 80,430 Direct cost of revenues 3,985 1,026 41,721 2,558 49,290 Segment gross margin 7,868 7,590 17,521 (1,839 ) 31,140 Network, other costs 6,323 Network, depreciation of property and equipment 8,436 Network, amortization of intangible assets 378 Network, impairment of property and equipment 1,942 Gross profit 14,061 Expenses: Sales and marketing 15,737 Technical operations and development 4,815 General and administrative 8,146 Depreciation of property and equipment 152 Amortization of intangible assets 2,494 Total expenses 31,344 Loss from operations (17,283 ) Other income (expenses): Interest expense, net (7,880 ) Income earned on sale of transferred assets 4,370 Total other income (expense) (3,510 ) Loss before provision for income taxes $ (20,793 ) Adjusted EBITDA $ (9,273 ) $ 335 $ 10,338 $ 1,630 $ 3,030 (b) The following is a summary of the Company’s property and equipment by geographic region (Dollar amounts in thousands of US dollars): March 31, 2024 December 31, 2023 Canada $ 891 $ 943 United States 349,501 338,696 Europe 5 5 $ 350,397 $ 339,644 (c) The following is a summary of the Company’s amortizable intangible assets by geographic region (Dollar amounts in thousands of US dollars): March 31, 2024 December 31, 2023 Canada $ 1,709 $ 1,864 United States 13,913 15,341 $ 15,622 $ 17,205 (d) Valuation and qualifying accounts (Dollar amounts in thousands of US dollars): Allowance for doubtful accounts Balance at beginning of period Charged to costs and expenses Write-offs during period Balance at end of period Three Months Ended March 31, 2024 $ 511 $ 4 $ - $ 515 Twelve months ended December 31, 2023 $ 693 $ - $ (182 ) $ 511

Note 14 - Stockholders' Deficit

Note 14 - Stockholders' Deficit	3 Months Ended
Note 14 - Stockholders' Deficit	Mar. 31, 2024
Notes to Financial Statements
Equity [Text Block]	14. The following table summarizes stockholders' deficit transactions for the three March 31, 2024 ( Accumulated Additional other Total Common stock paid in Retained earnings comprehensive stockholders' Number Amount capital (Accumulated Deficit) income (loss) deficit Balances, December 31, 2023 10,903,405 $ 34,373 $ 14,072 $ (40,298 ) $ 1,728 $ 9,875 Stock-based compensation(1) 25,218 662 1,298 - - 1,960 Net loss - - - (26,484 ) - (26,484 ) Other comprehensive income (loss) - - - - (1,295 ) (1,295 ) Balances, March 31, 2024 10,928,623 $ 35,035 $ 15,370 $ (66,782 ) $ 433 $ (15,944 ) ( 1 350. three March 31, 2024 the Company capitalized $0.1 million of stock-based compensation directly attributable to the development of certain IUS assets. 2024 On February 22, 2024, February 23, 2024 February 22, 2025. three March 31, 2024 not 2023 On February 9, 2023, February 10, 2023 February 9, 2024. three March, 31 2023, not three March 31, 2024 not 2022 On February 10, 2022, February 11, 2022 February 10, 2023. three March 31, 2023 not

Note 15 - Share-based Payments

Note 15 - Share-based Payments	3 Months Ended
Note 15 - Share-based Payments	Mar. 31, 2024
Notes to Financial Statements
Share-Based Payment Arrangement [Text Block]	15. 2006 On November 22, 2006, 2006 “2006 July 29, 2010 1996 2006 2006 October 8, 2010, 2006 September 2015, 2006 November 2020, 2006 2006 four not seven one five September 2015 2006 Our current equity-based compensation plans include provisions that allow for the “net exercise” of stock options by all plan participants. In a net exercise, any required payroll taxes, federal withholding taxes and exercise price of the shares due from the option holder can be paid for by having the option holder tender back to the Company a number of shares at fair value equal to the amounts due. These transactions are accounted for by the Company as a purchase and retirement of shares. The fair value of each option grant ("Company Option") is estimated on the date of grant using the Black-Scholes option-pricing model. Because option-pricing models require the use of subjective assumptions, changes in these assumptions can materially affect the fair value of the options. The Company calculates expected volatility based on historical volatility of the Company’s common shares. The expected term, which represents the period of time that options granted are expected to be outstanding, is estimated based on historical exercise experience. The Company evaluated historical exercise behavior when determining the expected term assumptions. The risk-free rate assumed in valuing the options is based on the U.S. Treasury yield curve in effect at the time of grant for the expected term of the option. The Company determines the expected dividend yield percentage by dividing the expected annual dividend by the market price of Tucows Inc. common shares at the date of grant. Details of Company stock option transactions for the three March 31, 2024 March 31, 2023 Three Months Ended March 31, 2024 Three Months Ended March 31, 2023 Number of shares Weighted average exercise price per share Number of shares Weighted average exercise price per share Outstanding, beginning of period 1,132,632 $ 54.61 1,036,748 $ 59.97 Granted 2,500 21.07 10,000 22.36 Exercised - - - - Forfeited (50,044 ) 15.27 (18,423 ) 60.04 Expired (22,874 ) 55.57 (6,725 ) 67.25 Outstanding, end of period 1,062,214 54.30 1,021,600 60.04 Options exercisable, end of period 610,211 $ 61.27 515,204 $ 62.70 As of March 31, 2024 Options outstanding Options exercisable Exercise price Number outstanding Weighted average exercise price per share Weighted average remaining contractual life (years) Aggregate intrinsic value Number exercisable Weighted average exercise price per share Weighted average remaining contractual life (years) Aggregate intrinsic value $16.47 - $19.78 31,250 19.38 4.7 $ 8 - - - $ - $21.07 - $28.37 140,997 26.19 6.2 - 2,500 22.36 6.0 - $30.70 - $30.74 20,000 30.71 5.7 - 5,000 30.71 5.7 - $40.04 - $48.00 196,929 42.28 5.1 - 64,181 42.87 5.2 - $51.82 - $59.98 174,808 55.73 0.8 - 173,158 55.72 0.8 - $60.01 - $68.41 271,045 62.06 2.3 - 240,743 62.30 2.2 - $70.13 - $79.51 210,685 78.49 3.7 - 114,504 78.18 3.7 - $80.61 - $82.07 16,500 81.27 4.5 - 10,125 81.42 4.5 - 1,062,214 $ 54.30 3.6 $ 8 610,211 $ 61.27 2.5 $ - Total unrecognized compensation cost relating to unvested stock options at March 31, 2024 mately $4.6 m illion and is expected to be recognized over a weighted average period of 2.2 2022 On November 9, 2022 2022 three first three three The fair value of each option grant is estimated on the date of grant using the Black-Scholes option-pricing model. Because option-pricing models require the use of subjective assumptions, changes in these assumptions can materially affect the fair value of the options. The Company calculates expected volatility based on the actual volatility of comparable publicly traded companies. The risk-free rate assumed in valuing the options is based on the U.S. Treasury yield curve in effect at the time of grant for the expected term of the option. The Company assumes the expected dividend yield to be zero. Details of Wavelo's stock option transactions for the three March 31, 2024 March 31, 2023 Three Months Ended March 31, 2024 Three Months Ended March 31, 2023 Number of shares Weighted average exercise price per share Number of shares Weighted average exercise price per share Outstanding, beginning of period 16,333,233 $ 1.28 15,975,528 $ 1.27 Granted 530,000 1.74 580,750 1.27 Exercised - - - - Forfeited (220,272 ) 0.27 (86,683 ) 1.27 Expired (157,705 ) 1.27 - - Outstanding, end of period 16,485,256 1.29 16,469,595 1.27 Options exercisable, end of period 8,610,331 $ 1.27 4,602,003 $ 1.27 As of March 31, 2024 Options outstanding Options exercisable Exercise price Number outstanding Weighted average exercise price per share Weighted average remaining contractual life (years) Aggregate intrinsic value Number exercisable Weighted average exercise price per share Weighted average remaining contractual life (years) Aggregate intrinsic value $0 - $1.74 16,485,256 1.29 5.6 $ 7,417 8,610,331 1.27 5.6 4,047 16,485,256 $ 1.29 5.6 $ 7,417 8,610,331 $ 1.27 5.6 $ 4,047 Total unrecognized compensation cost relating to unvested stock options at March 31, 2024 mately $4.1 od of 2.0 2022 On January 16, 2023, four not seven The Company calculates expected volatility based on the actual volatility of comparable publicly traded companies. The risk-free rate assumed in valuing the options is based on the U.S. Treasury yield curve in effect at the time of grant for the expected term of the option. The Company assumes the expected dividend yield to be zero. Details of Ting's stock option transactions for the three March 31, 2024 March 31, 2023 Three Months Ended March 31, 2024 Three Months Ended March 31, 2023 Number of shares Weighted average exercise price per share Number of shares Weighted average exercise price per share Outstanding, beginning of period 7,504,269 $ 6.00 - $ - Granted 18,000 6.00 7,315,000 6.00 Exercised - - - - Forfeited (163,250 ) 6.00 (35,473 ) 6.00 Expired (145,269 ) 6.00 - - Outstanding, end of period 7,213,750 6.00 7,279,527 6.00 Options exercisable, end of period 3,448,984 $ 6.00 1,836,206 $ 6.00 As of March 31, 2024 Options outstanding Options exercisable Exercise price Number outstanding Weighted average exercise price per share Weighted average remaining contractual life (years) Aggregate intrinsic value Number exercisable Weighted average exercise price per share Weighted average remaining contractual life (years) Aggregate intrinsic value $0 - $6.00 7,213,750 6.00 6.1 $ - 3,448,984 $ 6.00 6.1 $ - 7,213,750 $ 6.00 6.1 $ - 3,448,984 $ 6.00 6.1 $ - Total unrecognized compensation cost relating to unvested stock options at March 31, 2024 matel y $0.5 of 2.3 ears. The Company recorded total stock-based compensation expense of $1.9 million and $2.2 million for the three March 31, 2024 March 31, 2023 Three Months Ended March 31, 2024 2023 Company options $ 1,423 $ 1,504 Wavelo options 469 546 Ting options 68 196 Capitalized stock based compensation (87 ) - Total stock based compensation expense $ 1,873 $ 2,246 During the three March 31, 2024 March 31, 2023, nil

Note 16 - Fair Value Measuremen

Note 16 - Fair Value Measurement	3 Months Ended
Note 16 - Fair Value Measurement	Mar. 31, 2024
Notes to Financial Statements
Fair Value Disclosures [Text Block]	16. For financial assets and liabilities recorded in our financial statements at fair value we utilize a valuation hierarchy for disclosure of the inputs to valuation used to measure fair value. This hierarchy prioritizes the inputs into three 1 2 3 Equity investments without readily determinable fair value include ownership rights that do not The following table provides a summary of the fair values of the Company’s derivative instruments measured at fair value on a recurring basis as of March 31, 2024 March 31, 2024 Fair Value Measurement Using Assets Level 1 Level 2 Level 3 at Fair value Derivative instrument asset, net $ - $ 571 $ - $ 571 Total asset, net $ - $ 571 $ - $ 571 The following table provides a summary of the fair values of the Company’s derivative instruments measured at fair value on a recurring basis as of December 31, 2023 December 31, 2023 Fair Value Measurement Using Assets Level 1 Level 2 Level 3 at Fair value Derivative instrument asset, net $ - $ 2,277 $ - $ 2,277 Total assets, net $ - $ 2,277 $ - $ 2,277

Note 17 - Other Income

Note 17 - Other Income	3 Months Ended
Note 17 - Other Income	Mar. 31, 2024
Notes to Financial Statements
Other Income and Other Expense Disclosure [Text Block]	17. On August 1, 2020, one three March 31, 2024 March 31, 2023. (Dollar amounts in thousands of U.S. dollars) Three Months Ended March 31, 2024 2023 Income earned on sale of transferred assets $ 3,621 $ 4,370 Total other income $ 3,621 $ 4,370 The Company recorded interest income amounting to $1.0 million and $0.1 million for the three March 31, 2024 2023 2023 Three Months Ended March 31, 2024 2023 Interest expense $ (12,879 ) $ (7,934 ) Interest income 1,000 54 Interest expense, net $ (11,879 ) $ (7,880 )

Note 18 - Redeemable Preferred

Note 18 - Redeemable Preferred Units	3 Months Ended
Note 18 - Redeemable Preferred Units	Mar. 31, 2024
Notes to Financial Statements
Redeemable Preferred Shares [Policy Text Block]	18. The Company entered into a Series A Preferred Unit Purchase Agreement (the “Unit Purchase Agreement”) with Generate TF Holdings, LLC, a Delaware limited liability company (“Generate”) on August 8, 2022 ( August 11, 2022 ( third three may first two not second fourth six not 50 The Company's Amended and Restated Limited Liability Company Agreement (the "LLC Agreement"), states that in the event that (i) the Company fails to pay the preferred return for two not Under the terms of the LLC Agreement, the Company is mandatorily required to redeem the redeemable preferred units prior to the earliest of (i) a sale of the Company, (ii) a public offering, (iii) an event of default (or similar term) by Tucows Inc. or any of its affiliates under, (iv) a material breach if not two six sixth August 10, 2028 three March 31, 2024, The Company incurred $0.9 million of legal fees related to the redeemable preferred unit issuance, which have been reflected as a reduction to the carrying amount of the redeemable preferred unit balance and will be amortized to interest expense, net in the accompanying consolidated statements of operations and comprehensive loss over the expected six On January 30, 2023, On April 21, 2023, On May 4, 2023, with Generate. Under the terms of terms of the Redemption Agreement, Ting Fiber, LLC for a total redemption price of $45.7 million inclusive of the make-whole premium. 470 Terms of the Side Letter Agreement also preclude Ting Fiber, LLC from issuing additional Series A Preferred Units for 365 As of March 31, 2024, 91.5 fourth The following table summarizes the Company’s borrowings under the Unit Purchase Agreement (Dollar amounts in thousands of U.S. dollars): March 31, 2024 December 31, 2023 Opening Balance $ 111,899 $ 91,396 Add: Milestone Funding - 35,000 Add: Accretion of redeemable preferred units (1) 4,196 16,541 Add: Loss on debt extinguishment - 14,680 Less: Redemption of preferred units - (45,718 ) Redeemable preferred shares balance 116,095 111,899 Less: Deferred preferred financing costs (483 ) (509 ) Total Redeemable preferred units $ 115,612 $ 111,390 ( 1 350. three March 31, 2024, March 31, 2023, $0.4 million and $1.1 million The following table summarizes our scheduled repayments as of March 31, 2024 ( Remainder of 2024 $ 7,353 2025 18,639 2026 18,536 2027 18,639 2028 135,474 $ 198,641

Note 19 - Restructuring Costs

Note 19 - Restructuring Costs	3 Months Ended
Note 19 - Restructuring Costs	Mar. 31, 2024
Notes to Financial Statements
Restructuring and Related Activities Disclosure [Text Block]	19. On February 7, 2024 2024 (the "2024 2024 February 7, 2024 During the three March 31, 2024, ASC 420 "2024 one The costs are recorded within the following financial statement captions on the Consolidated Statements of Operations and Comprehensive Loss (Dollar amounts in thousands of U.S. dollars): Expense Presentation For the Three Months Ended March 31,2024 Direct cost of revenue $ 365 Sales and marketing 1,885 Network, other costs 54 General administrative 256 $ 2,560 All of the costs associated with the 2024 The components of the restructuring charges were as follows (Dollar amounts in thousands of U.S. dollars): Cost Description For the Three Months Ended March 31,2024 One-time pay $ 2,089 Continuation of benefits 280 Outplacement costs 191 Total restructuring charges $ 2,560 As of March 31, 2024, million of costs associated with the 2024 2024 2024 three March 31, 2024 ( Cost Description As of December 31, 2023 Charges for the Three Months Ended March 31,2024 Cash payments made in the Three Months Ended March 31,2024 Balances as of March 31, 2024 One-time pay $ - $ 2,089 $ (1,986 ) $ 103 Continuation of benefits - 280 (280 ) - Outplacement costs - 191 (52 ) 139 Total $ - $ 2,560 $ (2,318 ) $ 242

Note 20 - Contingencies

Note 20 - Contingencies	3 Months Ended
Note 20 - Contingencies	Mar. 31, 2024
Notes to Financial Statements
Commitments and Contingencies Disclosure [Text Block]	20. From time to time, the Company has legal claims and lawsuits in connection with its ordinary business operations. The Company vigorously defends such claims. While the final outcome with respect to any actions or claims outstanding or pending as of March 31, 2024 not

Insider Trading Arrangements

Insider Trading Arrangements	3 Months Ended
Insider Trading Arrangements	Mar. 31, 2024 shares
Insider Trading Arr Line Items
Material Terms of Trading Arrangement [Text Block]	5. Rule 10b5 1 On September 15, 2023 Elliot Noss President and Chief Executive Officer entered 10b5 1 “10b5 1 10b5 1 may 10b5 1 December 15, 2023. 10b5 1 December 31, 2025
Rule 10b5-1 Arrangement Terminated [Flag]	false
Rule 10b5-1 Arrangement Adopted [Flag]	true
Non-Rule 10b5-1 Arrangement Adopted [Flag]	false
Trading Arrangement, Securities Aggregate Available Amount	2,295,000
Non-Rule 10b5-1 Arrangement Terminated [Flag]	false
Trading Arrangement Adoption Date	September 15, 2023
Trading Arrangement, Individual Name	Elliot Noss
Trading Arrangement, Individual Title	President and Chief Executive Officer
Trading Arrangement Expiration Date	December 31, 2025

Note 4 - Derivative Instrumen_2

Note 4 - Derivative Instruments and Hedging Activities (Tables)	3 Months Ended
	Mar. 31, 2024
Notes Tables
Schedule of Derivative Instruments [Table Text Block]	Maturity date (Dollar amounts in thousands of U.S. dollars) Notional amount of U.S. dollars Weighted average exchange rate of U.S. dollars Fair value April - June 2024 13,840 1.3678 151 July - September 2024 16,974 1.3697 228 October - December 2024 13,795 1.3686 192 $ 44,609 1.3688 $ 571
Schedule of Derivative Instruments in Statement of Financial Position, Fair Value [Table Text Block]	Derivatives (Dollar amounts in thousands of U.S. dollars) Balance Sheet Location As of March 31, 2024 Fair Value Asset As of December 31, 2023 Fair Value Asset Foreign Currency forward contracts designated as cash flow hedges (net) Derivative instruments $ 571 $ 2,277 Total foreign currency forward contracts (net) Derivative instruments $ 571 $ 2,277
Schedule of Accumulated Other Comprehensive Income (Loss) [Table Text Block]	Gains and losses on cash flow hedges Tax impact Total AOCI Opening AOCI Balance - December 31, 2023 $ 2,275 $ (547 ) $ 1,728 Other comprehensive income (loss) before reclassifications (1,485 ) 359 (1,126 ) Amount reclassified from AOCI (223 ) 54 (169 ) Other comprehensive income (loss) for the three months ended March 31, 2024 (1,708 ) 413 (1,295 ) Ending AOCI Balance - March 31, 2024 $ 567 $ (134 ) $ 433
Derivative Instruments, Gain (Loss) [Table Text Block]	Derivatives in Cash Flow Hedging Relationship Amount of Gain or (Loss) Recognized in OCI, net of tax, on Derivative Location of Gain or (Loss) Reclassified from AOCI into Income Amount of Gain or (Loss) Reclassified from AOCI into Income Operating expenses $ 184 Foreign currency forward contracts for the three months ended March 31, 2024 $ (1,126 ) Cost of revenues $ 39 Operating expenses $ (211 ) Foreign currency forward contracts for the three months ended March 31, 2023 $ 68 Cost of revenues $ (50 ) Interest rate swap contract for the three months ended March 31, 2023 $ - Interest expense, net $ -

Note 5 - Goodwill and Other I_2

Note 5 - Goodwill and Other Intangible Assets (Tables)	3 Months Ended
Note 5 - Goodwill and Other Intangible Assets (Tables)	Mar. 31, 2024
Notes Tables
Schedule of Intangible Assets and Goodwill [Table Text Block]	Surname domain names Direct navigation domain names Brand Customer relationships Technology Network rights Total Amortization period indefinite life indefinite life 7 years 3 - 7 years 2 - 7 years 15 years Balances, December 31, 2023 $ 11,151 $ 1,128 $ 870 $ 13,303 $ 2,148 $ 884 $ 29,484 Acquisition of customer relationships - - - 96 - - 96 Additions to/(disposals from) domain portfolio, net (2 ) - - - - - (2 ) Amortization expense - - (222 ) (1,277 ) (155 ) (25 ) (1,679 ) Balances, March 31, 2024 $ 11,149 $ 1,128 $ 648 $ 12,122 $ 1,993 $ 859 $ 27,899
Schedule of Finite-Lived Intangible Assets, Future Amortization Expense [Table Text Block]	Year ending December 31, Remainder of 2024 $ 5,418 2025 4,094 2026 2,122 2027 1,634 2028 1,092 Thereafter 1,262 Total $ 15,622

Note 6 - Syndicated Revolver (T

Note 6 - Syndicated Revolver (Tables)	3 Months Ended
Note 6 - Syndicated Revolver (Tables)	Mar. 31, 2024
Notes Tables
Schedule of Standby Fees Based on Total Funded Debt to EBITDA Ratio [Table Text Block]	If Total Funded Debt to EBITDA is: Availment type or fee Less than 2.00 Greater than or equal to 2.00 and less than 2.75 Greater than or equal to 2.75 and less than 3.50 Greater than or equal to 3.50 and less than 4.00 Greater than or equal to 4.00 Canadian dollar borrowings based on the Canadian Dollar Offered Rate or U.S. dollar borrowings based on SOFR and letter of credit fees (Margin) 1.50 % 2.00 % 2.50 % 3.00 % 3.50 % Canadian borrowings based on Prime Rate or Canadian or U.S. dollar borrowings based on Base Rate (Margin) 0.25 % 0.75 % 1.25 % 1.75 % 2.25 % Standby fees 0.30 % 0.40 % 0.50 % 0.60 % 0.70 %
Schedule of Debt [Table Text Block]	March 31, 2024 December 31, 2023 Revolver $ 206,400 $ 211,900 Less: unamortized debt discount and issuance costs (1,399 ) (1,546 ) Total Syndicated Revolver 205,001 210,354 Less: Syndicated Revolver, current portion - - Syndicated Revolver, long-term portion $ 205,001 $ 210,354

Note 7 - Notes Payable (Tables)

Note 7 - Notes Payable (Tables)	3 Months Ended
Note 7 - Notes Payable (Tables)	Mar. 31, 2024
Notes Tables
Schedule of Debt [Table Text Block]	March 31, 2024 December 31, 2023 Revolver $ 206,400 $ 211,900 Less: unamortized debt discount and issuance costs (1,399 ) (1,546 ) Total Syndicated Revolver 205,001 210,354 Less: Syndicated Revolver, current portion - - Syndicated Revolver, long-term portion $ 205,001 $ 210,354
Ting Issuer LLC [Member]
Notes Tables
Schedule of Debt [Table Text Block]	March 31, 2024 December 31, 2023 Principal $ 238,505 $ 238,505 Less: unamortized issuance costs (5,511 ) (5,847 ) Less: unamortized discount (9,203 ) (9,763 ) Total notes payable 223,791 222,895 Less: notes payable, current portion - - Note payable, long-term portion(1) $ 223,791 $ 222,895

Note 9 - Basic and Diluted Ea_2

Note 9 - Basic and Diluted Earnings (Loss) Per Common Share (Tables)	3 Months Ended
	Mar. 31, 2024
Notes Tables
Schedule of Earnings Per Share, Basic and Diluted [Table Text Block]	Three Months Ended March 31, 2024 2023 Numerator for basic and diluted loss per common share: Net loss for the period $ (26,484 ) $ (19,083 ) Denominator for basic and diluted loss per common share: Basic weighted average number of common shares outstanding 10,923,599 10,806,321 Effect of outstanding stock options - - Diluted weighted average number of shares outstanding 10,923,599 10,806,321 Basic and diluted loss per common share $ (2.42 ) $ (1.77 )

Note 10 - Revenue (Tables)

Note 10 - Revenue (Tables)	3 Months Ended
Note 10 - Revenue (Tables)	Mar. 31, 2024
Notes Tables
Disaggregation of Revenue [Table Text Block]	Three Months Ended March 31, 2024 2023 Ting: Fiber Internet Services $ 14,102 $ 11,853 Wavelo: Platform Services 9,365 6,498 Other Professional Services 25 802 Total Wavelo 9,390 7,300 Tucows Domains Wholesale Domain Services 48,151 46,293 Value Added Services 4,703 4,531 Total Wholesale 52,854 50,824 Retail 9,028 8,418 Total Tucows Domains 61,882 59,242 Tucows Corporate: Mobile services and eliminations 2,083 2,035 $ 87,457 $ 80,430
Schedule of Cost of Revenues by Revenue Stream [Table Text Block]	Three Months Ended March 31, 2024 2023 Ting: Fiber Internet Services $ 5,360 $ 3,985 Wavelo: Platform Services 332 334 Other Professional Services 19 692 Total Wavelo 351 1,026 Tucows Domains: Wholesale Domain Services 38,663 37,002 Value Added Services 547 606 Total Wholesale 39,210 37,608 Retail 4,136 4,113 Total Tucows Domains 43,346 41,721 Tucows Corporate: Mobile services and eliminations 2,737 2,558 Network Expenses: Network, other costs 7,064 6,323 Network, depreciation of property and equipment 9,865 8,436 Network, amortization of intangible assets 365 378 Network, impairment of property and equipment 53 1,942 Total Network Expenses 17,347 17,079 $ 69,141 $ 66,369
Contract with Customer, Contract Asset, Contract Liability, and Receivable [Table Text Block]	March 31, 2024 Balance, beginning of period $ 148,083 Deferred revenue 64,054 Recognized revenue (57,030 ) Balance, end of period $ 155,107 March 31, 2024 Balance, beginning of period $ 1,417 Consideration recognized as revenue 8,888 Transferred to receivables (10,181 ) Balance, end of period $ 124

Note 11 - Costs to Obtain and_2

Note 11 - Costs to Obtain and Fulfill a Contract (Tables)	3 Months Ended
Note 11 - Costs to Obtain and Fulfill a Contract (Tables)	Mar. 31, 2024
Notes Tables
Capitalized Contract Cost [Table Text Block]	March 31, 2024 Balance, beginning of period $ 111,068 Deferral of costs 49,095 Amortized expense included in cost of revenue (44,076 ) Balance, end of period $ 116,087

Note 12 - Leases (Tables)

Note 12 - Leases (Tables)	3 Months Ended
Note 12 - Leases (Tables)	Mar. 31, 2024
Notes Tables
Lease, Cost [Table Text Block]	For the Three Months Ended March 31, 2024 2023 Operating Lease Cost (leases with a total term greater than 12 months) $ 1,663 $ 1,273 Short-term Lease Cost (leases with a total term of 12 months or less) 8 87 Variable Lease Cost 575 434 Total Lease Cost $ 2,246 $ 1,794 For the Three Months Ended March 31, Supplemental cash flow information: 2024 2023 Operating Lease - Operating Cash Flows (Fixed Payments) $ 1,843 $ 1,378 Operating Lease - Operating Cash Flows (Liability Reduction) $ 1,482 $ 1,219 Change due to new Right of Use Assets - Operating Leases $ 2,404 $ 2,821 Supplemental balance sheet information related to leases: March 31, 2024 December 31, 2023 Weighted Average Discount Rate 7.27 % 6.92 % Weighted Average Remaining Lease Term 11.44 yrs 10.57 yrs
Lessee, Operating Lease, Liability, to be Paid, Maturity [Table Text Block]	March 31, 2024 Remaining of 2024 $ 5,266 2025 5,603 2026 3,728 2027 2,454 2028 2,019 Thereafter 18,720 Total future lease payments 37,790 Less imputed interest 13,365 Total $ 24,426

Note 13 - Segment Reporting (Ta

Note 13 - Segment Reporting (Tables)	3 Months Ended
Note 13 - Segment Reporting (Tables)	Mar. 31, 2024
Notes Tables
Condensed Income Statement [Table Text Block]	Reconciliation of Loss before Provision for Income Taxes to Adjusted EBITDA Three Months Ended March 31, (In Thousands of US Dollars) 2024 2023 Net Loss for the period $ (26,484 ) $ (19,083 ) Less: Provision (recovery) for income taxes 1,774 (1,710 ) Depreciation of property and equipment 9,987 8,588 Impairment and loss on disposition of property and equipment 53 1,942 Amortization of intangible assets 1,679 2,872 Interest expense, net 11,879 7,880 Stock-based compensation 1,873 2,246 Unrealized loss (gain) on foreign exchange revaluation of foreign denominated monetary assets and liabilities 390 40 Acquisition and other costs 1 3,051 255 Adjusted EBITDA $ 4,202 $ 3,030 Ting Wavelo Tucows Domains Tucows Corporate Consolidated Totals For the Three Months Ended March 31, 2024 Net revenues External revenues $ 14,102 $ 9,191 $ 61,882 $ 2,282 $ 87,457 Intersegment revenues - 199 - (199 ) - Total net revenues 14,102 9,390 61,882 2,083 87,457 Direct cost of revenues 5,360 351 43,346 2,737 51,794 Segment gross margin 8,742 9,039 18,536 (654 ) 35,663 Network, other costs 7,064 Network, depreciation of property and equipment 9,865 Network, amortization of intangible assets 365 Network, impairment of property and equipment 53 Gross profit 18,316 Expenses: Sales and marketing 18,565 Technical operations and development 5,016 General and administrative 9,818 Depreciation of property and equipment 122 Amortization of intangible assets 1,314 Total expenses 34,835 Loss from operations (16,519 ) Other income (expenses): Interest expense, net (11,879 ) Income earned on sale of transferred assets 3,621 Other expense, net 67 Total other income (expense) (8,191 ) Loss before provision for income taxes $ (24,710 ) Adjusted EBITDA $ (9,537 ) $ 2,787 $ 10,011 $ 941 $ 4,202 Ting Wavelo Tucows Domains Tucows Corporate Consolidated Totals For the Three Months Ended March 31, 2023 Net revenues External revenues $ 11,853 $ 6,642 $ 59,242 $ 2,693 $ 80,430 Intersegment revenues - 658 - (658 ) - Total net revenues 11,853 7,300 59,242 2,035 80,430 Direct cost of revenues 3,985 1,026 41,721 2,558 49,290 Segment gross margin 7,868 7,590 17,521 (1,839 ) 31,140 Network, other costs 6,323 Network, depreciation of property and equipment 8,436 Network, amortization of intangible assets 378 Network, impairment of property and equipment 1,942 Gross profit 14,061 Expenses: Sales and marketing 15,737 Technical operations and development 4,815 General and administrative 8,146 Depreciation of property and equipment 152 Amortization of intangible assets 2,494 Total expenses 31,344 Loss from operations (17,283 ) Other income (expenses): Interest expense, net (7,880 ) Income earned on sale of transferred assets 4,370 Total other income (expense) (3,510 ) Loss before provision for income taxes $ (20,793 ) Adjusted EBITDA $ (9,273 ) $ 335 $ 10,338 $ 1,630 $ 3,030
Schedule of Property Plant and Equipment by Geographic Region [Table Text Block]	March 31, 2024 December 31, 2023 Canada $ 891 $ 943 United States 349,501 338,696 Europe 5 5 $ 350,397 $ 339,644
Schedule of Acquired Intangible Assets by Major Class [Table Text Block]	March 31, 2024 December 31, 2023 Canada $ 1,709 $ 1,864 United States 13,913 15,341 $ 15,622 $ 17,205
Financing Receivable, Allowance for Credit Loss [Table Text Block]	Allowance for doubtful accounts Balance at beginning of period Charged to costs and expenses Write-offs during period Balance at end of period Three Months Ended March 31, 2024 $ 511 $ 4 $ - $ 515 Twelve months ended December 31, 2023 $ 693 $ - $ (182 ) $ 511

Note 14 - Stockholders' Defic_2

Note 14 - Stockholders' Deficit (Tables)	3 Months Ended
Note 14 - Stockholders' Deficit (Tables)	Mar. 31, 2024
Notes Tables
Schedule of Stockholders Equity [Table Text Block]	Accumulated Additional other Total Common stock paid in Retained earnings comprehensive stockholders' Number Amount capital (Accumulated Deficit) income (loss) deficit Balances, December 31, 2023 10,903,405 $ 34,373 $ 14,072 $ (40,298 ) $ 1,728 $ 9,875 Stock-based compensation(1) 25,218 662 1,298 - - 1,960 Net loss - - - (26,484 ) - (26,484 ) Other comprehensive income (loss) - - - - (1,295 ) (1,295 ) Balances, March 31, 2024 10,928,623 $ 35,035 $ 15,370 $ (66,782 ) $ 433 $ (15,944 )

Note 15 - Share-based Payments

Note 15 - Share-based Payments (Tables)	3 Months Ended
Note 15 - Share-based Payments (Tables)	Mar. 31, 2024
Notes Tables
Share-Based Payment Arrangement, Option, Activity [Table Text Block]	Three Months Ended March 31, 2024 Three Months Ended March 31, 2023 Number of shares Weighted average exercise price per share Number of shares Weighted average exercise price per share Outstanding, beginning of period 1,132,632 $ 54.61 1,036,748 $ 59.97 Granted 2,500 21.07 10,000 22.36 Exercised - - - - Forfeited (50,044 ) 15.27 (18,423 ) 60.04 Expired (22,874 ) 55.57 (6,725 ) 67.25 Outstanding, end of period 1,062,214 54.30 1,021,600 60.04 Options exercisable, end of period 610,211 $ 61.27 515,204 $ 62.70 Three Months Ended March 31, 2024 Three Months Ended March 31, 2023 Number of shares Weighted average exercise price per share Number of shares Weighted average exercise price per share Outstanding, beginning of period 16,333,233 $ 1.28 15,975,528 $ 1.27 Granted 530,000 1.74 580,750 1.27 Exercised - - - - Forfeited (220,272 ) 0.27 (86,683 ) 1.27 Expired (157,705 ) 1.27 - - Outstanding, end of period 16,485,256 1.29 16,469,595 1.27 Options exercisable, end of period 8,610,331 $ 1.27 4,602,003 $ 1.27 Three Months Ended March 31, 2024 Three Months Ended March 31, 2023 Number of shares Weighted average exercise price per share Number of shares Weighted average exercise price per share Outstanding, beginning of period 7,504,269 $ 6.00 - $ - Granted 18,000 6.00 7,315,000 6.00 Exercised - - - - Forfeited (163,250 ) 6.00 (35,473 ) 6.00 Expired (145,269 ) 6.00 - - Outstanding, end of period 7,213,750 6.00 7,279,527 6.00 Options exercisable, end of period 3,448,984 $ 6.00 1,836,206 $ 6.00
Share-Based Payment Arrangement, Option, Exercise Price Range [Table Text Block]	Options outstanding Options exercisable Exercise price Number outstanding Weighted average exercise price per share Weighted average remaining contractual life (years) Aggregate intrinsic value Number exercisable Weighted average exercise price per share Weighted average remaining contractual life (years) Aggregate intrinsic value $16.47 - $19.78 31,250 19.38 4.7 $ 8 - - - $ - $21.07 - $28.37 140,997 26.19 6.2 - 2,500 22.36 6.0 - $30.70 - $30.74 20,000 30.71 5.7 - 5,000 30.71 5.7 - $40.04 - $48.00 196,929 42.28 5.1 - 64,181 42.87 5.2 - $51.82 - $59.98 174,808 55.73 0.8 - 173,158 55.72 0.8 - $60.01 - $68.41 271,045 62.06 2.3 - 240,743 62.30 2.2 - $70.13 - $79.51 210,685 78.49 3.7 - 114,504 78.18 3.7 - $80.61 - $82.07 16,500 81.27 4.5 - 10,125 81.42 4.5 - 1,062,214 $ 54.30 3.6 $ 8 610,211 $ 61.27 2.5 $ - Options outstanding Options exercisable Exercise price Number outstanding Weighted average exercise price per share Weighted average remaining contractual life (years) Aggregate intrinsic value Number exercisable Weighted average exercise price per share Weighted average remaining contractual life (years) Aggregate intrinsic value $0 - $1.74 16,485,256 1.29 5.6 $ 7,417 8,610,331 1.27 5.6 4,047 16,485,256 $ 1.29 5.6 $ 7,417 8,610,331 $ 1.27 5.6 $ 4,047 Options outstanding Options exercisable Exercise price Number outstanding Weighted average exercise price per share Weighted average remaining contractual life (years) Aggregate intrinsic value Number exercisable Weighted average exercise price per share Weighted average remaining contractual life (years) Aggregate intrinsic value $0 - $6.00 7,213,750 6.00 6.1 $ - 3,448,984 $ 6.00 6.1 $ - 7,213,750 $ 6.00 6.1 $ - 3,448,984 $ 6.00 6.1 $ -
Share-Based Payment Arrangement, Expensed and Capitalized, Amount [Table Text Block]	Three Months Ended March 31, 2024 2023 Company options $ 1,423 $ 1,504 Wavelo options 469 546 Ting options 68 196 Capitalized stock based compensation (87 ) - Total stock based compensation expense $ 1,873 $ 2,246

Note 16 - Fair Value Measurem_2

Note 16 - Fair Value Measurement (Tables)	3 Months Ended
Note 16 - Fair Value Measurement (Tables)	Mar. 31, 2024
Notes Tables
Schedule of Fair Value, Assets and Liabilities Measured on Recurring Basis [Table Text Block]	March 31, 2024 Fair Value Measurement Using Assets Level 1 Level 2 Level 3 at Fair value Derivative instrument asset, net $ - $ 571 $ - $ 571 Total asset, net $ - $ 571 $ - $ 571 December 31, 2023 Fair Value Measurement Using Assets Level 1 Level 2 Level 3 at Fair value Derivative instrument asset, net $ - $ 2,277 $ - $ 2,277 Total assets, net $ - $ 2,277 $ - $ 2,277

Note 17 - Other Income (Tables)

Note 17 - Other Income (Tables)	3 Months Ended
Note 17 - Other Income (Tables)	Mar. 31, 2024
Notes Tables
Schedule of Other Nonoperating Income (Expense) [Table Text Block]	(Dollar amounts in thousands of U.S. dollars) Three Months Ended March 31, 2024 2023 Income earned on sale of transferred assets $ 3,621 $ 4,370 Total other income $ 3,621 $ 4,370
Interest Income and Interest Expense Disclosure [Table Text Block]	Three Months Ended March 31, 2024 2023 Interest expense $ (12,879 ) $ (7,934 ) Interest income 1,000 54 Interest expense, net $ (11,879 ) $ (7,880 )

Note 18 - Redeemable Preferre_2

Note 18 - Redeemable Preferred Units (Tables)	3 Months Ended
Note 18 - Redeemable Preferred Units (Tables)	Mar. 31, 2024
Notes Tables
Financial Instruments Subject to Mandatory Redemption Disclosure [Table Text Block]	March 31, 2024 December 31, 2023 Opening Balance $ 111,899 $ 91,396 Add: Milestone Funding - 35,000 Add: Accretion of redeemable preferred units (1) 4,196 16,541 Add: Loss on debt extinguishment - 14,680 Less: Redemption of preferred units - (45,718 ) Redeemable preferred shares balance 116,095 111,899 Less: Deferred preferred financing costs (483 ) (509 ) Total Redeemable preferred units $ 115,612 $ 111,390
Mandatorily Redeemable Capital Stock [Table Text Block]	Remainder of 2024 $ 7,353 2025 18,639 2026 18,536 2027 18,639 2028 135,474 $ 198,641

Note 19 - Restructuring Costs (

Note 19 - Restructuring Costs (Tables)	3 Months Ended
Note 19 - Restructuring Costs (Tables)	Mar. 31, 2024
Notes Tables
Schedule of Restructuring Reserve by Type of Cost [Table Text Block]	Expense Presentation For the Three Months Ended March 31,2024 Direct cost of revenue $ 365 Sales and marketing 1,885 Network, other costs 54 General administrative 256 $ 2,560 Cost Description For the Three Months Ended March 31,2024 One-time pay $ 2,089 Continuation of benefits 280 Outplacement costs 191 Total restructuring charges $ 2,560 Cost Description As of December 31, 2023 Charges for the Three Months Ended March 31,2024 Cash payments made in the Three Months Ended March 31,2024 Balances as of March 31, 2024 One-time pay $ - $ 2,089 $ (1,986 ) $ 103 Continuation of benefits - 280 (280 ) - Outplacement costs - 191 (52 ) 139 Total $ - $ 2,560 $ (2,318 ) $ 242

Note 4 - Derivative Instrumen_3

Note 4 - Derivative Instruments and Hedging Activities (Details Textual) - USD ($) $ in Millions	3 Months Ended
	Mar. 31, 2024	Dec. 31, 2023	May 31, 2020
Interest Rate Swap [Member]
Derivative, Notional Amount			$ 70
Forward Contracts [Member]
Derivative, Notional Amount	$ 44.6	$ 61.4
Forward Contracts [Member] \| Designated as Hedging Instrument [Member]
Derivative, Notional Amount	$ 44.6	$ 61.4
Forward Contracts [Member] \| Minimum [Member]
Derivative, Term of Contract (Month)	1 month
Forward Contracts [Member] \| Maximum [Member]
Derivative, Term of Contract (Month)	12 months

Note 4 - Derivative Instrumen_4

Note 4 - Derivative Instruments and Hedging Activities - Foreign Currency Forward Contracts (Details) $ in Thousands	Mar. 31, 2024 USD ($)
Foreign Exchange Forward 1 [Member]
Notional amount of U.S. dollars	$ 13,840
Weighted average exchange rate of U.S. dollars	1.3678
Foreign currency forward contracts, asset	$ 151
Foreign Exchange Forward 2 [Member]
Notional amount of U.S. dollars	$ 16,974
Weighted average exchange rate of U.S. dollars	1.3697
Foreign currency forward contracts, asset	$ 228
Foreign Exchange Forward 3 [Member]
Notional amount of U.S. dollars	$ 13,795
Weighted average exchange rate of U.S. dollars	1.3686
Foreign currency forward contracts, asset	$ 192
Foreign Exchange Forward 4 [Member]
Notional amount of U.S. dollars	$ 44,609
Weighted average exchange rate of U.S. dollars	1.3688
Foreign currency forward contracts, asset	$ 571

Note 4 - Derivative Instrumen_5

Note 4 - Derivative Instruments and Hedging Activities - Fair Value of Derivative Instruments in the Consolidated Balance Sheets (Details) - Derivative Instruments [Member] - USD ($) $ in Thousands	Mar. 31, 2024	Dec. 31, 2023
Total foreign currency forward contracts (net)	$ 571	$ 2,277
Designated as Hedging Instrument [Member] \| Cash Flow Hedging [Member]
Foreign currency forward contracts, asset	$ 571	$ 2,277

Note 4 - Derivative Instrumen_6

Note 4 - Derivative Instruments and Hedging Activities - Movement in AOCI Balance (Details) - USD ($) $ in Thousands	3 Months Ended
	Mar. 31, 2024	Mar. 31, 2023
AOCI balance, Gains and losses on cash flow hedges	$ 2,275
AOCI balance, Tax impact	(547)
AOCI balance	1,728
Other comprehensive income (loss) before reclassifications, Gains and losses on cash flow hedges	(1,485)
Other comprehensive income (loss) before reclassifications, Tax impact	359
Other comprehensive income (loss) before reclassifications	(1,126)	$ 68
Other comprehensive income (loss), Gains and losses on cash flow hedges	(223)
Amount reclassified from AOCI, Tax impact	54
Amount reclassified from AOCI	(169)
Other comprehensive income (loss) for the three months ended March 31, 2024	(1,708)
Other comprehensive income (loss), Tax impact	413
Other comprehensive income (loss) for the three months ended March 31, 2024	(1,295)
AOCI balance, Gains and losses on cash flow hedges	567
AOCI balance, Tax impact	(134)
AOCI balance	$ 433

Note 4 - Derivative Instrumen_7

Note 4 - Derivative Instruments and Hedging Activities - Effects of Derivative Instruments on Income and Other Comprehensive Income (OCI) (Details) - USD ($) $ in Thousands	3 Months Ended
	Mar. 31, 2024	Mar. 31, 2023
Amount of Gain or (Loss) Recognized in OCI, net of tax, on Derivative	$ (1,295)
Foreign Exchange Forward [Member]
Amount of Gain or (Loss) Recognized in OCI, net of tax, on Derivative	(1,126)	$ 68
Foreign Exchange Forward [Member] \| Designated as Hedging Instrument [Member] \| Cash Flow Hedging [Member] \| Operating Expense [Member]
Amount of Gain or Reclassified from AOCI into Income	184	(211)
Foreign Exchange Forward [Member] \| Designated as Hedging Instrument [Member] \| Cash Flow Hedging [Member] \| Cost of Sales [Member]
Amount of Gain or Reclassified from AOCI into Income	$ 39	(50)
Interest Rate Swap [Member]
Amount of Gain or (Loss) Recognized in OCI, net of tax, on Derivative		0
Interest Rate Swap [Member] \| Designated as Hedging Instrument [Member] \| Cash Flow Hedging [Member]
Amount of Gain or Reclassified from AOCI into Income		$ 0

Note 5 - Goodwill and Other I_3

Note 5 - Goodwill and Other Intangible Assets (Details Textual) - USD ($) $ in Thousands	3 Months Ended
	Mar. 31, 2024	Mar. 31, 2023	Dec. 31, 2023
Goodwill	$ 130,410		$ 130,410
Goodwill, Impairment Loss	0	$ 0
Finite-Lived Intangible Assets Acquired	$ 96
Customer Assets and Domain Names [Member]
Finite-Lived Intangible Asset, Useful Life (Year)	7 years
Finite-Lived Intangible Assets Acquired	$ 100
Minimum [Member]
Finite-Lived Intangible Asset, Useful Life (Year)	2 years
Maximum [Member]
Finite-Lived Intangible Asset, Useful Life (Year)	15 years
Domain Services Operating Segment [Member]
Goodwill	$ 107,700
Goodwill Percentage Related to Operating Segments	83%
Network Access Services [Member]
Goodwill	$ 22,700
Goodwill Percentage Related to Operating Segments	17%

Note 5 - Goodwill and Other I_4

Note 5 - Goodwill and Other Intangible Assets - Acquired Intangible Assets by Major Class (Details) - USD ($) $ in Thousands	3 Months Ended
	Mar. 31, 2024	Mar. 31, 2023
Balances	$ 29,484
Acquisition of customer relationships	96
Additions to/(disposals from) domain portfolio, net	(2)
Amortization expense	(1,679)	$ (2,872)
Balances	27,899
Brand [Member]
Balances	870
Acquisition of customer relationships	0
Additions to/(disposals from) domain portfolio, net	0
Amortization expense	(222)
Balances	648
Customer Relationships [Member]
Balances	13,303
Acquisition of customer relationships	96
Additions to/(disposals from) domain portfolio, net	0
Amortization expense	(1,277)
Balances	12,122
Technology-Based Intangible Assets [Member]
Balances	2,148
Acquisition of customer relationships	0
Additions to/(disposals from) domain portfolio, net	0
Amortization expense	(155)
Balances	1,993
Network Rights [Member]
Balances	884
Acquisition of customer relationships	0
Additions to/(disposals from) domain portfolio, net	0
Amortization expense	(25)
Balances	859
Surname Domain Names [Member]
Balances	11,151
Acquisition of customer relationships	0
Additions to/(disposals from) domain portfolio, net	(2)
Amortization expense	0
Balances	11,149
Direct Navigation Domain Names [Member]
Balances	1,128
Acquisition of customer relationships	0
Additions to/(disposals from) domain portfolio, net	0
Amortization expense	0
Balances	$ 1,128

Note 5 - Goodwill and Other I_5

Note 5 - Goodwill and Other Intangible Assets - Estimated Future Amortization Expense of Intangible Assets (Details) - USD ($) $ in Thousands	Mar. 31, 2024	Dec. 31, 2023
Remainder of 2024	$ 5,418
2025	4,094
2026	2,122
2027	1,634
2028	1,092
Thereafter	1,262
Total	$ 15,622	$ 17,205

Note 6 - Syndicated Revolver (D

Note 6 - Syndicated Revolver (Details Textual) $ in Millions		3 Months Ended	12 Months Ended
	Sep. 22, 2023 USD ($)	Mar. 31, 2024 USD ($)	Dec. 31, 2023 USD ($)	Jun. 30, 2024	Jun. 14, 2019 USD ($)
Bank of Montreal [Member] \| The 2023 Credit Facility [Member]
Line of Credit Facility, Maximum Borrowing Capacity	$ 240
Line of Credit Facility, Increasing Capacity, Total Funded Debt to Adjusted EBITDA Ratio Benchmark	3.75
Debt Instrument, Fee Amount	$ 0.9
Legal Fees	$ 0.3
Debt Instrument, Face Amount			$ 50.9
Maximum Total Funded Debt to EBITDA Ratio	4.5	4	4.25
Minimum Fixed Charge Coverage Ratio	3
Debt Instrument, Required Principal Payment	$ 206.4
Bank of Montreal [Member] \| The 2023 Credit Facility [Member] \| Forecast [Member]
Maximum Total Funded Debt to EBITDA Ratio				3.75
Bank of Montreal [Member] \| The 2023 Credit Facility [Member] \| Maximum [Member]
Line of Credit Facility, Additional Borrowing Capacity Available Through New Commitment	$ 60
Royal Bank, Bank of Montreal, Bank of Nova Scotia, HSBC and CIBC [Member] \| Guaranteed Credit Facility [Member]
Line of Credit Facility, Maximum Borrowing Capacity					$ 240
Debt Instrument, Face Amount			$ 50.9
Repayments of Debt		$ 5.5
Royal Bank, Bank of Montreal, Bank of Nova Scotia, HSBC and CIBC [Member] \| Guaranteed Credit Facility [Member] \| Interest Expense, Net [Member]
Amortization of Debt Issuance Costs			$ 0.1

Note 6 - Syndicated Revolver -

Note 6 - Syndicated Revolver - Schedule of Standby Fees Based on Total Funded Debt to EBITDA Ratio (Details)	3 Months Ended
	Mar. 31, 2024
Debt to EBITDA is Less Than 2.00 [Member]
Standby fees	0.30%
Debt to EBITDA is Less Than 2.00 [Member] \| Bank of Montreal and Royal Bank of Canada [Member] \| Secured Overnight Financing Rate (SOFR) Overnight Index Swap Rate [Member]
Basis Spread on Variable Rate	1.50%
Debt to EBITDA is Less Than 2.00 [Member] \| Bank of Montreal and Royal Bank of Canada [Member] \| Base Rate [Member]
Basis Spread on Variable Rate	0.25%
Debt to EBITDA is Greater Than or Equal to 2.00 and Less Than 2.75 [Member]
Standby fees	0.40%
Debt to EBITDA is Greater Than or Equal to 2.00 and Less Than 2.75 [Member] \| Bank of Montreal and Royal Bank of Canada [Member] \| Secured Overnight Financing Rate (SOFR) Overnight Index Swap Rate [Member]
Basis Spread on Variable Rate	2%
Debt to EBITDA is Greater Than or Equal to 2.00 and Less Than 2.75 [Member] \| Bank of Montreal and Royal Bank of Canada [Member] \| Base Rate [Member]
Basis Spread on Variable Rate	0.75%
Debt to EBITDA is Greater Than or Equal to 2.75 and Less Than 3.50 [Member]
Standby fees	0.50%
Debt to EBITDA is Greater Than or Equal to 2.75 and Less Than 3.50 [Member] \| Bank of Montreal and Royal Bank of Canada [Member] \| Secured Overnight Financing Rate (SOFR) Overnight Index Swap Rate [Member]
Basis Spread on Variable Rate	2.50%
Debt to EBITDA is Greater Than or Equal to 2.75 and Less Than 3.50 [Member] \| Bank of Montreal and Royal Bank of Canada [Member] \| Base Rate [Member]
Basis Spread on Variable Rate	1.25%
Debt to EBITDA Greater than Or Equal To 3.50 and Less than 4.00 [Member]
Standby fees	0.60%
Debt to EBITDA Greater than Or Equal To 3.50 and Less than 4.00 [Member] \| Bank of Montreal and Royal Bank of Canada [Member] \| Secured Overnight Financing Rate (SOFR) Overnight Index Swap Rate [Member]
Basis Spread on Variable Rate	3%
Debt to EBITDA Greater than Or Equal To 3.50 and Less than 4.00 [Member] \| Bank of Montreal and Royal Bank of Canada [Member] \| Base Rate [Member]
Basis Spread on Variable Rate	1.75%
Debt to EBITDA is Greater Than or Equal to 4.00 [Member]
Standby fees	0.70%
Debt to EBITDA is Greater Than or Equal to 4.00 [Member] \| Bank of Montreal and Royal Bank of Canada [Member] \| Secured Overnight Financing Rate (SOFR) Overnight Index Swap Rate [Member]
Basis Spread on Variable Rate	3.50%
Debt to EBITDA is Greater Than or Equal to 4.00 [Member] \| Bank of Montreal and Royal Bank of Canada [Member] \| Base Rate [Member]
Basis Spread on Variable Rate	2.25%

Note 6 - Syndicated Revolver _2

Note 6 - Syndicated Revolver - Schedule of Loans Payable (Details) - USD ($) $ in Thousands	Mar. 31, 2024	Dec. 31, 2023
Loans payable	$ 205,001	$ 210,354
Less: unamortized debt discount and issuance costs	(1,399)	(1,546)
Less: Syndicated Revolver, current portion	0	0
Syndicated Revolver, long-term portion	205,001	210,354
Revolver Facility [Member]
Loans payable	$ 206,400	$ 211,900

Note 7 - Notes Payable (Details

Note 7 - Notes Payable (Details Textual) - USD ($)		3 Months Ended
Note 7 - Notes Payable (Details Textual) - USD ($)	May 04, 2023	Mar. 31, 2024	Mar. 31, 2023	Dec. 31, 2023
Amortization of Debt Issuance Costs and Discounts		$ 1,067,000	$ 238,000
Funds Held for Clients		4,034,000	0	$ 3,639,000
Restricted Cash, Noncurrent		$ 8,760,000	0	$ 8,652,000
Ting Issuer LLC [Member]
Proceeds from Issuance of Debt	$ 220,500,000
Debt Instrument, Unamortized Discount (Premium) and Debt Issuance Costs, Net	11,200,000
Debt Issuance Costs, Net	$ 6,700,000
Debt Instrument, Term (Year)	5 years	10 years
Amortization of Debt Issuance Costs and Discounts		$ 300,000
Debt Instrument, Interest Rate, Increase (Decrease)	5%
Ting Issuer LLC [Member] \| Secured Fiber Revenue Notes, Series 2023-1, Class A-2 [Member]
Debt Instrument, Face Amount	$ 168,357,000
Debt Instrument, Interest Rate, Stated Percentage	5.95%
Debt Instrument, Interest Rate, Increase (Decrease)	3.50%
Ting Issuer LLC [Member] \| Secured Fiber Revenue Notes, Series 2023-1, Class B [Member]
Debt Instrument, Face Amount	$ 23,289,000
Debt Instrument, Interest Rate, Stated Percentage	7.40%
Debt Instrument, Interest Rate, Increase (Decrease)	5%
Ting Issuer LLC [Member] \| Secured Fiber Revenue Notes, Series 2023-1, Class C [Member]
Debt Instrument, Face Amount	$ 46,859,000
Debt Instrument, Interest Rate, Stated Percentage	9.95%
Amortization of Debt Issuance Costs and Discounts		$ 500,000	$ 0
Debt Instrument, Interest Rate, Increase (Decrease)	7.82%

Note 7 - Notes Payable - Schedu

Note 7 - Notes Payable - Schedule of Note Payable (Details) - USD ($) $ in Thousands		Mar. 31, 2024	Dec. 31, 2023
Less: unamortized debt discount and issuance costs		$ (1,399)	$ (1,546)
Note payable, long-term portion(1)		223,791	222,895
Ting Issuer LLC [Member] \| The 2023 Term Notes [Member]
Principal		238,505	238,505
Less: unamortized issuance costs		(5,511)	(5,847)
Less: unamortized debt discount and issuance costs		(9,203)	(9,763)
Total notes payable		223,791	222,895
Less: notes payable, current portion		0	0
Note payable, long-term portion(1)	[1]	$ 223,791	$ 222,895

[1]During the three months ended March 31, 2024 and March 31, 2023, the Company capitalized $0.5 million and nil of interest expenses pertaining to the 2023 Term Notes directly attributable to the development of certain AUC assets, respectively.

Note 8 - Income Taxes (Details

Note 8 - Income Taxes (Details Textual) - USD ($) $ in Thousands	3 Months Ended
	Mar. 31, 2024	Mar. 31, 2023
Income Tax Expense (Benefit)	$ 1,774	$ (1,710)
Income (Loss) from Continuing Operations before Income Taxes, Noncontrolling Interest	$ (24,710)	$ (20,793)

Note 9 - Basic and Diluted Ea_3

Note 9 - Basic and Diluted Earnings (Loss) Per Common Share - Summary of Basic and Diluted Earnings Per Common Share (Details) - USD ($) $ / shares in Units, $ in Thousands	3 Months Ended
	Mar. 31, 2024	Mar. 31, 2023
Net loss for the period	$ (26,484)	$ (19,083)
Shares used in computing basic and diluted loss per common share (note 9) (in shares)	10,923,599	10,806,321
Effect of outstanding stock options (in shares)	0	0
Diluted weighted average number of shares outstanding (in shares)	10,923,599	10,806,321
Basic and diluted loss per common share (note 9) (in dollars per share)	$ (2.42)	$ (1.77)

Note 10 - Revenue 1 (Details Te

Note 10 - Revenue 1 (Details Textual) $ in Thousands	3 Months Ended		12 Months Ended
Note 10 - Revenue 1 (Details Textual) $ in Thousands	Mar. 31, 2024 USD ($)	Mar. 31, 2023 USD ($)	Dec. 31, 2023
Cost of Revenue Property and Equipment Impairment	$ 53	$ 1,942
Minimum [Member]
Finite-Lived Intangible Asset, Useful Life (Year)	2 years
Minimum [Member] \| Active Domain Name Contracts [Member]
Finite-Lived Intangible Asset, Useful Life (Year)	1 year
Maximum [Member]
Finite-Lived Intangible Asset, Useful Life (Year)	15 years
Maximum [Member] \| Active Domain Name Contracts [Member]
Finite-Lived Intangible Asset, Useful Life (Year)	10 years
Network Expenses [Member]
Cost of Revenue Property and Equipment Impairment	$ 53	$ 1,942
Wavelo [Member] \| Operating Segments [Member] \| One Customer [Member]
Revenue from Contract with Customer, Excluding Assessed Tax	$ 9,200
Customer Concentration Risk [Member] \| Revenue Benchmark [Member] \| Wavelo [Member] \| Operating Segments [Member]
Number of Customers	1	0
Customer Concentration Risk [Member] \| Revenue Benchmark [Member] \| Wavelo [Member] \| Operating Segments [Member] \| One Customer [Member]
Concentration Risk, Percentage	10.50%
Customer Concentration Risk [Member] \| Accounts Receivable [Member]
Number of Customers	1		1
Customer Concentration Risk [Member] \| Accounts Receivable [Member] \| One Customer [Member]
Concentration Risk, Percentage	48.20%		59%

Note 10 - Revenue 2 (Details Te

Note 10 - Revenue 2 (Details Textual) - Active Domain Name Contracts [Member] - Revenue, Remaining Performance Obligation, Expected Timing of Satisfaction, Start Date [Axis]: 2024-01-01	Mar. 31, 2024
Revenue, Remaining Performance Obligation, Percentage	80%
Revenue, Remaining Performance Obligation, Expected Timing of Satisfaction, Period (Month)	12 months

Note 10 - Revenue - Disaggregat

Note 10 - Revenue - Disaggregation of Revenue (Details) - USD ($) $ in Thousands	3 Months Ended
	Mar. 31, 2024	Mar. 31, 2023
Net Revenues	$ 87,457	$ 80,430
Domain Name Services [Member] \| Wholesale [Member]
Net Revenues	52,854	50,824
Domain Name Services [Member] \| Domain Services [Member] \| Wholesale [Member]
Net Revenues	48,151	46,293
Domain Name Services [Member] \| Value Added Services [Member] \| Wholesale [Member]
Net Revenues	4,703	4,531
Operating Segments [Member] \| Fiber Internet Services [Member]
Net Revenues	14,102	11,853
Operating Segments [Member] \| Mobile Platform Services [Member]
Net Revenues	9,390	7,300
Operating Segments [Member] \| Mobile Platform Services [Member] \| Platform Services [Member]
Net Revenues	9,365	6,498
Operating Segments [Member] \| Mobile Platform Services [Member] \| Other Services [Member]
Net Revenues	25	802
Operating Segments [Member] \| Domain Name Services [Member]
Net Revenues	61,882	59,242
Operating Segments [Member] \| Domain Name Services [Member] \| Retail [Member]
Net Revenues	9,028	8,418
Consolidation, Eliminations [Member]
Net Revenues	$ 2,083	$ 2,035

Note 10 - Revenue - Cost of Rev

Note 10 - Revenue - Cost of Revenue (Details) - USD ($) $ in Thousands	3 Months Ended
	Mar. 31, 2024	Mar. 31, 2023
Network, other costs	$ 7,064	$ 6,323
Network, depreciation of property and equipment	9,865	8,436
Network, amortization of intangible assets	365	378
Cost of Revenue Property and Equipment Impairment	53	1,942
Total cost of revenues	69,141	66,369
Cost of revenue	69,141	66,369
Segment Reporting, Reconciling Item, Corporate Nonsegment [Member]
Cost of revenue	2,737	2,558
Network Expenses [Member]
Network, other costs	7,064	6,323
Network, depreciation of property and equipment	9,865	8,436
Network, amortization of intangible assets	365	378
Cost of Revenue Property and Equipment Impairment	53	1,942
Total cost of revenues	17,347	17,079
Cost of revenue	17,347	17,079
Fiber Internet Services [Member]
Cost of revenue	5,360	3,985
Mobile Services [Member]
Cost of revenue	351	1,026
Mobile Services [Member] \| Platform Services [Member]
Cost of revenue	332	334
Mobile Services [Member] \| Other Services [Member]
Cost of revenue	19	692
Domain Name Services [Member]
Cost of revenue	43,346	41,721
Domain Name Services [Member] \| Wholesale [Member]
Cost of revenue	39,210	37,608
Domain Name Services [Member] \| Retail Services [Member]
Cost of revenue	4,136	4,113
Domain Name Services [Member] \| Domain Services [Member] \| Wholesale [Member]
Cost of revenue	38,663	37,002
Domain Name Services [Member] \| Value Added Services [Member] \| Wholesale [Member]
Cost of revenue	$ 547	$ 606

Note 10 - Revenue - Deferred Re

Note 10 - Revenue - Deferred Revenue and Contract Assets (Details) $ in Thousands	3 Months Ended
	Mar. 31, 2024 USD ($)
Balance, beginning of period	$ 148,083
Deferred revenue	64,054
Recognized revenue	(57,030)
Balance, end of period	155,107
Balance, beginning of period	1,417
Consideration recognized as revenue	8,888
Transferred to receivables	(10,181)
Balance, end of period	$ 124

Note 11 - Costs to Obtain and_3

Note 11 - Costs to Obtain and Fulfill a Contract (Details Textual) - Deferred Costs of Acquisition [Member]	Mar. 31, 2024
Minimum [Member]
Capitalized Contract Cost, Amortization Period (Year)	1 year
Maximum [Member]
Capitalized Contract Cost, Amortization Period (Year)	10 years

Note 11 - Costs to Obtain and_4

Note 11 - Costs to Obtain and Fulfill a Contract - Capitalized Contract Costs Activity (Details) - USD ($) $ in Thousands	3 Months Ended
	Mar. 31, 2024	Mar. 31, 2023
Amortized expense included in cost of revenue	$ 37	$ 149
Domain Registration Costs [Member]
Balance	111,068
Deferral of costs	49,095
Amortized expense included in cost of revenue	(44,076)
Balance	$ 116,087

Note 12 - Leases (Details Textu

Note 12 - Leases (Details Textual)	3 Months Ended
Note 12 - Leases (Details Textual)	Mar. 31, 2024
Lessee, Operating Lease, Renewal Term (Year)	5 years
Lessee, Operating Lease, Option to Terminate Term (Year)	1 year
Minimum [Member]
Lessee, Operating Lease, Remaining Lease Term (Year)	1 year
Maximum [Member]
Lessee, Operating Lease, Remaining Lease Term (Year)	20 years

Note 12 - Leases - Components o

Note 12 - Leases - Components of Lease Expense and Other Lease Information (Details) - USD ($) $ in Thousands	3 Months Ended
	Mar. 31, 2024	Mar. 31, 2023	Dec. 31, 2023
Operating Lease - Operating Cash Flows (Fixed Payments)	$ 1,843	$ 1,378
Operating Lease - Operating Cash Flows (Liability Reduction)	1,482	1,219
Change due to new Right of Use Assets - Operating Leases	$ 2,404	2,821
Weighted Average Discount Rate	7.27%		6.92%
Weighted Average Remaining Lease Term (Year)	11 years 5 months 8 days		10 years 6 months 25 days
Fiber Internet Services [Member] \| Operating Segments [Member]
Operating Lease Cost (leases with a total term greater than 12 months)	$ 1,663
Short-term Lease Cost (leases with a total term of 12 months or less)	8
Variable Lease Cost	575
Total Lease Cost	$ 2,246
Mobile Services [Member] \| Operating Segments [Member]
Operating Lease Cost (leases with a total term greater than 12 months)		1,273
Short-term Lease Cost (leases with a total term of 12 months or less)		87
Variable Lease Cost		434
Total Lease Cost		$ 1,794

Note 12 - Leases - Future Minim

Note 12 - Leases - Future Minimum Lease Payments (Details) $ in Thousands	Mar. 31, 2024 USD ($)
Remaining of 2024	$ 5,266
2025	5,603
2026	3,728
2027	2,454
2028	2,019
Thereafter	18,720
Total future lease payments	37,790
Less imputed interest	13,365
Total	$ 24,426

Note 13 - Segment Reporting (De

Note 13 - Segment Reporting (Details Textual)	3 Months Ended
Note 13 - Segment Reporting (Details Textual)	Mar. 31, 2024
Number of Operating Segments	3

Note 13 - Segment Reporting - I

Note 13 - Segment Reporting - Information by Reportable Segments (Details) - USD ($) $ in Thousands	3 Months Ended
	Mar. 31, 2024	Mar. 31, 2023
Net loss for the period	$ (26,484)	$ (19,083)
Provision (recovery) for income taxes	1,774	(1,710)
Depreciation of property and equipment	9,987	8,588
Impairment and loss on disposition of property and equipment	53	1,942
Amortization of intangible assets	1,679	2,872
Interest expense, net	11,879	7,880
Share-Based Payment Arrangement, Expense	1,873	2,246
Unrealized loss (gain) on foreign exchange revaluation of foreign denominated monetary assets and liabilities	390	40
Acquisition and other costs1	3,051	255
Adjusted EBITDA	4,202	3,030
External revenues	87,457	80,430
Intersegment revenues	0	0
Total net revenues	87,457	80,430
Direct cost of revenues	51,794	49,290
Segment gross margin	35,663	31,140
Network, other costs	7,064	6,323
Network, depreciation of property and equipment	9,865	8,436
Network, amortization of intangible assets	365	378
Network, impairment of property and equipment	53	1,942
Gross profit	18,316	14,061
Sales and marketing	18,565	15,737
Technical operations and development	5,016	4,815
General and administrative	9,818	8,146
Depreciation of property and equipment	122	152
Amortization of intangible assets	1,314	2,494
Total expenses	34,835	31,344
Loss from operations	(16,519)	(17,283)
Interest expense, net	(11,879)	(7,880)
Income earned on sale of transferred assets	3,621	4,370
Other expense, net	67	0
Total other income (expense)	(8,191)	(3,510)
Loss before provision for income taxes	(24,710)	(20,793)
Adjusted EBITDA	4,202	3,030
Loss from operations	(16,519)	(17,283)
Income earned on sale of transferred assets		4,370
Ting [Member]
Adjusted EBITDA	(9,537)	(9,273)
External revenues	14,102	11,853
Intersegment revenues	0	0
Total net revenues	14,102	11,853
Direct cost of revenues	5,360	3,985
Segment gross margin	8,742	7,868
Adjusted EBITDA	(9,537)	(9,273)
Wavelo [Member]
Adjusted EBITDA	2,787	335
External revenues	9,191	6,642
Intersegment revenues	199	658
Total net revenues	9,390	7,300
Direct cost of revenues	351	1,026
Segment gross margin	9,039	7,590
Adjusted EBITDA	2,787	335
Tucows Domains [Member]
Adjusted EBITDA	10,011	10,338
External revenues	61,882	59,242
Intersegment revenues	0	0
Total net revenues	61,882	59,242
Direct cost of revenues	43,346	41,721
Segment gross margin	18,536	17,521
Adjusted EBITDA	10,011	10,338
Corporate Segment [Member]
Adjusted EBITDA	941	1,630
External revenues	2,282	2,693
Intersegment revenues	(199)	(658)
Total net revenues	2,083	2,035
Direct cost of revenues	2,737	2,558
Segment gross margin	(654)	(1,839)
Adjusted EBITDA	$ 941	$ 1,630

Note 13 - Segment Reporting - S

Note 13 - Segment Reporting - Summary of Property and Equipment by Geographic Region (Details) - USD ($) $ in Thousands	Mar. 31, 2024	Dec. 31, 2023
Property and equipment	$ 350,397	$ 339,644
CANADA
Property and equipment	891	943
UNITED STATES
Property and equipment	349,501	338,696
Europe [Member]
Property and equipment	$ 5	$ 5

Note 13 - Segment Reporting -_2

Note 13 - Segment Reporting - Summary of Amortizable Intangible Assets by Geographic Region (Details) - USD ($) $ in Thousands	Mar. 31, 2024	Dec. 31, 2023
Amortizable intangible assets	$ 15,622	$ 17,205
CANADA
Amortizable intangible assets	1,709	1,864
UNITED STATES
Amortizable intangible assets	$ 13,913	$ 15,341

Note 13 - Segment Reporting -_3

Note 13 - Segment Reporting - Summary of Valuation and Qualifying Accounts (Details) - USD ($) $ in Thousands	3 Months Ended	12 Months Ended
	Mar. 31, 2024	Dec. 31, 2023
Balance at beginning of period	$ 511	$ 693
Charged to costs and expenses	4	0
Write-offs during period	0	(182)
Balance at end of period	$ 515	$ 511

Note 14 - Stockholders' Defic_3

Note 14 - Stockholders' Deficit (Details Textual) - USD ($) shares in Thousands, $ in Thousands	3 Months Ended
	Mar. 31, 2024	Sep. 30, 2023	Mar. 31, 2023	Feb. 22, 2024	Feb. 10, 2023	Feb. 09, 2023	Feb. 10, 2022
Stock Buyback Program 2024 [Member]
Share Repurchase Program, Authorized, Amount				$ 40,000
Stock Repurchased and Retired During Period, Shares (in shares)	0
Stock Buyback Program 2023 [Member]
Share Repurchase Program, Authorized, Amount					$ 40,000	$ 40,000
Stock Repurchased and Retired During Period, Shares (in shares)	0		0
Stock Buyback Program 2022 [Member]
Share Repurchase Program, Authorized, Amount							$ 40,000
Capitalized Internal Use Software [Member]
Share-Based Payment Arrangement, Amount Capitalized	$ 87	$ 100	$ 0

Note 14 - Stockholders' Defic_4

Note 14 - Stockholders' Deficit - Stockholders' Equity Transactions (Details) - USD ($) $ in Thousands		3 Months Ended
		Mar. 31, 2024	Mar. 31, 2023
Balances		$ 9,875
Stock-based compensation(1)	[1]	1,960
Net loss		(26,484)	$ (19,083)
Other comprehensive income (loss)		(1,295)
Balances		$ (15,944)
Common Stock [Member]
Balances (in shares)		10,903,405
Balances		$ 34,373
Stock-based compensation(1) (in shares)		25,218
Stock-based compensation(1)	[1]	$ 662
Net loss		0
Other comprehensive income (loss)		$ 0
Balances (in shares)		10,928,623
Balances		$ 35,035
Additional Paid-in Capital [Member]
Balances		14,072
Stock-based compensation(1)	[1]	1,298
Net loss		0
Other comprehensive income (loss)		0
Balances		15,370
Retained Earnings [Member]
Balances		(40,298)
Net loss		(26,484)
Other comprehensive income (loss)		0
Balances		(66,782)
AOCI Attributable to Parent [Member]
Balances		1,728
Stock-based compensation(1)	[1]	0
Net loss		0
Other comprehensive income (loss)		(1,295)
Balances		$ 433

[1]The Company capitalizes stock-based compensation costs directly attributable to the development of qualifying assets. Qualifying assets include internal use software (IUS), assets under construction (AUC), equipment, or other long-lived assets that meet the capitalization criteria prescribed by ASC 350. During the three ended March 31, 2024 the Company capitalized $0.1 million of stock-based compensation directly attributable to the development of certain IUS assets.

Note 15 - Share-based Payment_2

Note 15 - Share-based Payments (Details Textual) - USD ($) $ in Thousands				1 Months Ended		3 Months Ended
	Jan. 16, 2023	Nov. 09, 2022	Oct. 08, 2010	Nov. 30, 2020	Sep. 30, 2015	Mar. 31, 2024	Sep. 30, 2023	Mar. 31, 2023	Dec. 31, 2023	Nov. 22, 2006
Common Stock, Shares, Outstanding (in shares)						10,928,623			10,903,405
Share-Based Payment Arrangement, Expense						$ 1,873		$ 2,246
Capitalized Internal Use Software [Member]
Share-Based Payment Arrangement, Amount Capitalized						87	$ 100	0
Equity Compensation Plan 2006 [Member]
Share-based Compensation Arrangement by Share-based Payment Award, Number of Shares Authorized (in shares)			1,725,000	4,000,000	2,475,000					1,250,000
Share-based Compensation Arrangement by Share-based Payment Award, Number of Additional Shares Authorized (in shares)			475,000	1,530,000	750,000
Share-Based Payment Arrangement, Expense						$ 1,423		1,504
Equity Compensation Plan 2006 [Member] \| Share-Based Payment Arrangement, Option [Member]
Share-based Compensation Arrangement by Share-based Payment Award, Award Vesting Period (Year)						4 years
Share-based Compensation Arrangement by Share-based Payment Award, Expiration Period (Year)						7 years
Equity Compensation Plan 2006 [Member] \| Automatic Formula Grants of Nonqualified Stock Options [Member]
Share-based Compensation Arrangement by Share-based Payment Award, Award Vesting Period (Year)						1 year
Share-based Compensation Arrangement by Share-based Payment Award, Expiration Period (Year)						5 years
Share-Based Payment Arrangement, Nonvested Award, Cost Not yet Recognized, Amount						$ 4,600
Share-Based Payment Arrangement, Nonvested Award, Cost Not yet Recognized, Period for Recognition (Year)						2 years 2 months 12 days
The 2022 Wavelo Equity Compensation Plan [Member]
Share-based Compensation Arrangement by Share-based Payment Award, Award Vesting Period (Year)		3 years
Share-based Compensation Arrangement by Share-based Payment Award, Expiration Period (Year)		7 years
Share-Based Payment Arrangement, Nonvested Award, Cost Not yet Recognized, Amount						$ 4,100
Share-Based Payment Arrangement, Nonvested Award, Cost Not yet Recognized, Period for Recognition (Year)						2 years
Common Stock, Capital Shares Reserved for Future Issuance (in shares)		20,000,000
Common Stock, Shares, Outstanding (in shares)		100,000,000
Share-Based Payment Arrangement, Expense						$ 469		546
The 2022 Wavelo Equity Compensation Plan [Member] \| Share-Based Payment Arrangement, Tranche One [Member]
Share-Based Compensation Arrangement by Share-Based Payment Award, Award Vesting Rights, Percentage		25%
The 2022 Ting Equity Compensation Plan [Member]
Common Stock, Capital Shares Reserved for Future Issuance (in shares)	10
Common Stock, Shares, Outstanding (in shares)	100
Share-Based Payment Arrangement, Expense						68		196
The 2022 Ting Equity Compensation Plan [Member] \| Share-Based Payment Arrangement, Option [Member]
Share-based Compensation Arrangement by Share-based Payment Award, Award Vesting Period (Year)	4 years
Share-based Compensation Arrangement by Share-based Payment Award, Expiration Period (Year)	7 years
Share-Based Payment Arrangement, Nonvested Award, Cost Not yet Recognized, Amount						$ 500
Share-Based Payment Arrangement, Nonvested Award, Cost Not yet Recognized, Period for Recognition (Year)						2 years 3 months 18 days
Share-Based Payment Arrangement, Expense						$ 1,900		$ 2,200

Note 15 - Share-based Payment_3

Note 15 - Share-based Payments - Stock Option Transactions (Details) - $ / shares	3 Months Ended
	Mar. 31, 2024	Mar. 31, 2023
Equity Compensation Plan 2006 [Member]
Outstanding, Number of shares (in shares)	1,132,632	1,036,748
Outstanding, Weighted average exercise price per share (in dollars per share)	$ 54.61	$ 59.97
Granted, Number of shares (in shares)	2,500	10,000
Granted, Weighted average exercise price per share (in dollars per share)	$ 21.07	$ 22.36
Exercised, Number of shares (in shares)	0	0
Exercised, Weighted average exercise price per share (in dollars per share)	$ 0	$ 0
Forfeited, Number of shares (in shares)	(50,044)	(18,423)
Forfeited, Weighted average exercise price per share (in dollars per share)	$ 15.27	$ 60.04
Expired, Number of shares (in shares)	(22,874)	(6,725)
Expired, Weighted average exercise price per share (in dollars per share)	$ 55.57	$ 67.25
Outstanding, Number of shares (in shares)	1,062,214	1,021,600
Outstanding, Weighted average exercise price per share (in dollars per share)	$ 54.3	$ 60.04
Options exercisable, Number of shares (in shares)	610,211	515,204
Options exercisable, Weighted average exercise price per share (in dollars per share)	$ 61.27	$ 62.7
The 2022 Wavelo Equity Compensation Plan [Member]
Outstanding, Number of shares (in shares)	16,333,233	15,975,528
Outstanding, Weighted average exercise price per share (in dollars per share)	$ 1.28	$ 1.27
Granted, Number of shares (in shares)	530,000	580,750
Granted, Weighted average exercise price per share (in dollars per share)	$ 1.74	$ 1.27
Exercised, Number of shares (in shares)	0	0
Exercised, Weighted average exercise price per share (in dollars per share)	$ 0	$ 0
Forfeited, Number of shares (in shares)	(220,272)	(86,683)
Forfeited, Weighted average exercise price per share (in dollars per share)	$ 0.27	$ 1.27
Expired, Number of shares (in shares)	(157,705)	0
Expired, Weighted average exercise price per share (in dollars per share)	$ 1.27	$ 0
Outstanding, Number of shares (in shares)	16,485,256	16,469,595
Outstanding, Weighted average exercise price per share (in dollars per share)	$ 1.29	$ 1.27
Options exercisable, Number of shares (in shares)	8,610,331	4,602,003
Options exercisable, Weighted average exercise price per share (in dollars per share)	$ 1.27	$ 1.27
The 2022 Ting Equity Compensation Plan [Member]
Outstanding, Number of shares (in shares)	7,504,269	0
Outstanding, Weighted average exercise price per share (in dollars per share)	$ 6	$ 0
Granted, Number of shares (in shares)	18,000	7,315,000
Granted, Weighted average exercise price per share (in dollars per share)	$ 6	$ 6
Exercised, Number of shares (in shares)	0	0
Exercised, Weighted average exercise price per share (in dollars per share)	$ 0	$ 0
Forfeited, Number of shares (in shares)	(163,250)	(35,473)
Forfeited, Weighted average exercise price per share (in dollars per share)	$ 6	$ 6
Expired, Number of shares (in shares)	(145,269)	0
Expired, Weighted average exercise price per share (in dollars per share)	$ 6	$ 0
Outstanding, Number of shares (in shares)	7,213,750	7,279,527
Outstanding, Weighted average exercise price per share (in dollars per share)	$ 6	$ 6
Options exercisable, Number of shares (in shares)	3,448,984	1,836,206
Options exercisable, Weighted average exercise price per share (in dollars per share)	$ 6	$ 6

Note 15 - Stock Option Plans -

Note 15 - Stock Option Plans - Summary of Exercise Prices, Weighted Average Remaining Contractual Life and Intrinsic Values of Outstanding Options (Details) $ / shares in Units, $ in Thousands	3 Months Ended
	Mar. 31, 2024 USD ($) $ / shares shares
Equity Compensation Plan 2006 [Member]
Number outstanding (in shares) \| shares	1,062,214
Weighted average exercise price per share, options outstanding (in dollars per share)	$ 54.3
Weighted average remaining contractual life, options outstanding (Year)	3 years 7 months 6 days
Aggregate intrinsic value, options outstanding \| $	$ 8
Number exercisable (in shares) \| shares	610,211
Weighted average exercise price per share, options exercisable (in dollars per share)	$ 61.27
Aggregate intrinsic value, options exercisable \| $	$ 0
Weighted average remaining contractual life, options exercisable (Year)	2 years 6 months
Equity Compensation Plan 2006 [Member] \| Exercise Price Range 01 [Member]
Exercise price - lower (in dollars per share)	$ 16.47
Exercise price - higher (in dollars per share)	$ 19.78
Number outstanding (in shares) \| shares	31,250
Weighted average exercise price per share, options outstanding (in dollars per share)	$ 19.38
Weighted average remaining contractual life, options outstanding (Year)	4 years 8 months 12 days
Aggregate intrinsic value, options outstanding \| $	$ 8
Number exercisable (in shares) \| shares	0
Weighted average exercise price per share, options exercisable (in dollars per share)	$ 0
Aggregate intrinsic value, options exercisable \| $	$ 0
Equity Compensation Plan 2006 [Member] \| Exercise Price Range 02 [Member]
Exercise price - lower (in dollars per share)	$ 21.07
Exercise price - higher (in dollars per share)	$ 28.37
Number outstanding (in shares) \| shares	140,997
Weighted average exercise price per share, options outstanding (in dollars per share)	$ 26.19
Weighted average remaining contractual life, options outstanding (Year)	6 years 2 months 12 days
Aggregate intrinsic value, options outstanding \| $	$ 0
Number exercisable (in shares) \| shares	2,500
Weighted average exercise price per share, options exercisable (in dollars per share)	$ 22.36
Aggregate intrinsic value, options exercisable \| $	$ 0
Weighted average remaining contractual life, options exercisable (Year)	6 years
Equity Compensation Plan 2006 [Member] \| Exercise Price Range 03 [Member]
Exercise price - lower (in dollars per share)	$ 30.7
Exercise price - higher (in dollars per share)	$ 30.74
Number outstanding (in shares) \| shares	20,000
Weighted average exercise price per share, options outstanding (in dollars per share)	$ 30.71
Weighted average remaining contractual life, options outstanding (Year)	5 years 8 months 12 days
Aggregate intrinsic value, options outstanding \| $	$ 0
Number exercisable (in shares) \| shares	5,000
Weighted average exercise price per share, options exercisable (in dollars per share)	$ 30.71
Aggregate intrinsic value, options exercisable \| $	$ 0
Weighted average remaining contractual life, options exercisable (Year)	5 years 8 months 12 days
Equity Compensation Plan 2006 [Member] \| Exercise Price Range 04 [Member]
Exercise price - lower (in dollars per share)	$ 40.04
Exercise price - higher (in dollars per share)	$ 48
Number outstanding (in shares) \| shares	196,929
Weighted average exercise price per share, options outstanding (in dollars per share)	$ 42.28
Weighted average remaining contractual life, options outstanding (Year)	5 years 1 month 6 days
Aggregate intrinsic value, options outstanding \| $	$ 0
Number exercisable (in shares) \| shares	64,181
Weighted average exercise price per share, options exercisable (in dollars per share)	$ 42.87
Aggregate intrinsic value, options exercisable \| $	$ 0
Weighted average remaining contractual life, options exercisable (Year)	5 years 2 months 12 days
Equity Compensation Plan 2006 [Member] \| Exercise Price Range 05 [Member]
Exercise price - lower (in dollars per share)	$ 51.82
Exercise price - higher (in dollars per share)	$ 59.98
Number outstanding (in shares) \| shares	174,808
Weighted average exercise price per share, options outstanding (in dollars per share)	$ 55.73
Weighted average remaining contractual life, options outstanding (Year)	9 months 18 days
Aggregate intrinsic value, options outstanding \| $	$ 0
Number exercisable (in shares) \| shares	173,158
Weighted average exercise price per share, options exercisable (in dollars per share)	$ 55.72
Aggregate intrinsic value, options exercisable \| $	$ 0
Weighted average remaining contractual life, options exercisable (Year)	9 months 18 days
Equity Compensation Plan 2006 [Member] \| Exercise Price Range 06 [Member]
Exercise price - lower (in dollars per share)	$ 60.01
Exercise price - higher (in dollars per share)	$ 68.41
Number outstanding (in shares) \| shares	271,045
Weighted average exercise price per share, options outstanding (in dollars per share)	$ 62.06
Weighted average remaining contractual life, options outstanding (Year)	2 years 3 months 18 days
Aggregate intrinsic value, options outstanding \| $	$ 0
Number exercisable (in shares) \| shares	240,743
Weighted average exercise price per share, options exercisable (in dollars per share)	$ 62.3
Aggregate intrinsic value, options exercisable \| $	$ 0
Weighted average remaining contractual life, options exercisable (Year)	2 years 2 months 12 days
Equity Compensation Plan 2006 [Member] \| Exercise Price Range 07 [Member]
Exercise price - lower (in dollars per share)	$ 70.13
Exercise price - higher (in dollars per share)	$ 79.51
Number outstanding (in shares) \| shares	210,685
Weighted average exercise price per share, options outstanding (in dollars per share)	$ 78.49
Weighted average remaining contractual life, options outstanding (Year)	3 years 8 months 12 days
Aggregate intrinsic value, options outstanding \| $	$ 0
Number exercisable (in shares) \| shares	114,504
Weighted average exercise price per share, options exercisable (in dollars per share)	$ 78.18
Aggregate intrinsic value, options exercisable \| $	$ 0
Weighted average remaining contractual life, options exercisable (Year)	3 years 8 months 12 days
Equity Compensation Plan 2006 [Member] \| Exercise Price Range 08 [Member]
Exercise price - lower (in dollars per share)	$ 80.61
Exercise price - higher (in dollars per share)	$ 82.07
Number outstanding (in shares) \| shares	16,500
Weighted average exercise price per share, options outstanding (in dollars per share)	$ 81.27
Weighted average remaining contractual life, options outstanding (Year)	4 years 6 months
Aggregate intrinsic value, options outstanding \| $	$ 0
Number exercisable (in shares) \| shares	10,125
Weighted average exercise price per share, options exercisable (in dollars per share)	$ 81.42
Aggregate intrinsic value, options exercisable \| $	$ 0
Weighted average remaining contractual life, options exercisable (Year)	4 years 6 months
The 2022 Wavelo Equity Compensation Plan [Member]
Number outstanding (in shares) \| shares	16,485,256
Weighted average exercise price per share, options outstanding (in dollars per share)	$ 1.29
Weighted average remaining contractual life, options outstanding (Year)	5 years 7 months 6 days
Aggregate intrinsic value, options outstanding \| $	$ 7,417
Number exercisable (in shares) \| shares	8,610,331
Weighted average exercise price per share, options exercisable (in dollars per share)	$ 1.27
Aggregate intrinsic value, options exercisable \| $	$ 4,047
Weighted average remaining contractual life, options exercisable (Year)	5 years 7 months 6 days
The 2022 Wavelo Equity Compensation Plan [Member] \| Exercise Price Range 01 [Member]
Exercise price - lower (in dollars per share)	$ 0
Exercise price - higher (in dollars per share)	$ 1.74
Number outstanding (in shares) \| shares	16,485,256
Weighted average exercise price per share, options outstanding (in dollars per share)	$ 1.29
Weighted average remaining contractual life, options outstanding (Year)	5 years 7 months 6 days
Aggregate intrinsic value, options outstanding \| $	$ 7,417
Number exercisable (in shares) \| shares	8,610,331
Weighted average exercise price per share, options exercisable (in dollars per share)	$ 1.27
Aggregate intrinsic value, options exercisable \| $	$ 4,047
Weighted average remaining contractual life, options exercisable (Year)	5 years 7 months 6 days
The 2022 Ting Equity Compensation Plan [Member]
Number outstanding (in shares) \| shares	7,213,750
Weighted average exercise price per share, options outstanding (in dollars per share)	$ 6
Weighted average remaining contractual life, options outstanding (Year)	6 years 1 month 6 days
Aggregate intrinsic value, options outstanding \| $	$ 0
Number exercisable (in shares) \| shares	3,448,984
Weighted average exercise price per share, options exercisable (in dollars per share)	$ 6
Aggregate intrinsic value, options exercisable \| $	$ 0
Weighted average remaining contractual life, options exercisable (Year)	6 years 1 month 6 days
The 2022 Ting Equity Compensation Plan [Member] \| Exercise Price Range 01 [Member]
Exercise price - lower (in dollars per share)	$ 0
Exercise price - higher (in dollars per share)	$ 6
Number outstanding (in shares) \| shares	7,213,750
Weighted average exercise price per share, options outstanding (in dollars per share)	$ 6
Weighted average remaining contractual life, options outstanding (Year)	6 years 1 month 6 days
Aggregate intrinsic value, options outstanding \| $	$ 0
Number exercisable (in shares) \| shares	3,448,984
Weighted average exercise price per share, options exercisable (in dollars per share)	$ 6
Aggregate intrinsic value, options exercisable \| $	$ 0
Weighted average remaining contractual life, options exercisable (Year)	6 years 1 month 6 days

Note 15 - Share-based Payment_4

Note 15 - Share-based Payments - Stock-based Compensation Allocation to Operating Expenses (Details) - USD ($) $ in Thousands	3 Months Ended
	Mar. 31, 2024	Sep. 30, 2023	Mar. 31, 2023
Allocated share based compensation expense	$ 1,873		$ 2,246
Capitalized Internal Use Software [Member]
Capitalized stock based compensation	(87)	$ (100)	0
Equity Compensation Plan 2006 [Member]
Allocated share based compensation expense	1,423		1,504
The 2022 Wavelo Equity Compensation Plan [Member]
Allocated share based compensation expense	469		546
The 2022 Ting Equity Compensation Plan [Member]
Allocated share based compensation expense	68		196
Total Stock Based Compensation Expense [Member]
Allocated share based compensation expense	$ 1,873		$ 2,246

Note 16 - Fair Value Measurem_3

Note 16 - Fair Value Measurement - Summary of the Fair Values of the Company's Derivative Instrument Assets and Liabilities (Details) - Fair Value, Recurring [Member] - USD ($) $ in Thousands	Mar. 31, 2024	Dec. 31, 2023
Derivative instrument asset, net	$ 571	$ 2,277
Fair Value, Inputs, Level 1 [Member]
Derivative instrument asset, net	0	0
Fair Value, Inputs, Level 2 [Member]
Derivative instrument asset, net	571	2,277
Fair Value, Inputs, Level 3 [Member]
Derivative instrument asset, net	$ 0	$ 0

Note 17 - Other Income (Details

Note 17 - Other Income (Details Textual) - USD ($) $ in Thousands		3 Months Ended
	Aug. 01, 2020	Mar. 31, 2024	Mar. 31, 2023
Investment Income, Interest		$ 1,000	$ 54
Interest Income, Deposits with Financial Institutions		$ 1,000
Purchase Agreement With DISH Wireless LLC [Member]
Purchase Agreement, Duration of Monthly Fees (Year)	10 years

Note 17 - Other Income - Other

Note 17 - Other Income - Other Income (Expenses) (Details) - USD ($) $ in Thousands	3 Months Ended
	Mar. 31, 2024	Mar. 31, 2023
Income earned on sale of transferred assets	$ 3,621	$ 4,370
Purchase Agreement With DISH Wireless LLC [Member]
Income earned on sale of transferred assets	3,621	4,370
Total other income	$ 3,621	$ 4,370

Note 17 - Other Income - Intere

Note 17 - Other Income - Interest Income and Interest Expense (Details) - USD ($) $ in Thousands	3 Months Ended
	Mar. 31, 2024	Mar. 31, 2023
Interest expense	$ (12,879)	$ (7,934)
Interest income	1,000	54
Interest expense, net	$ (11,879)	$ (7,880)

Note 18 - Redeemable Preferre_3

Note 18 - Redeemable Preferred Units (Details Textual) - Series A Preferred Units [Member] - USD ($) $ / shares in Units, $ in Millions			3 Months Ended
	May 04, 2023	Aug. 08, 2022	Mar. 31, 2024	Mar. 31, 2023	Apr. 21, 2023	Jan. 30, 2023
Unit Purchase Agreement, Preferred Units Issued (in shares)		10,000,000			833,333	5,000,000
Unit Purchase Agreement, Price Per Unit (in dollars per share)	$ 6	$ 6			$ 6	$ 6
Unit Purchase Agreement, Aggregate Additional Preferred Units (in shares)		23,333,333.34
Unit Purchase Agreement, Capital upon the Initial Funding		$ 60			$ 5	$ 30
Unit Purchase Agreement, Additional Capital Commitments		140			$ 77.5
Unit Purchase Agreement, Payment Pursuant to Milestone Fundings		$ 140
Unit Purchase Agreement, Milestone Fundings, Standby Fee Rate		0.50%
Preferred Stock, Dividend Rate, Percentage		15%
Unit Purchase Agreement, Accretion Expense on the Redeemable Preferred Shares			$ 4.2
Legal Fees			0.9
Stock Redeemed or Called During Period, Shares (in shares)	5,173,067
Stock Redeemed or Called During Period, Value Before Discount on Premium	$ 31
Stock Redeemed or Called, Discount on Premium	30%
Stock Redeemed or Called, Discount on Premium, Value	$ 14.7
Stock Redeemed or Called During Period, Value	$ 45.7
Preferred Stock, Liquidation Preference, Value			91.5
Interest Costs Capitalized			$ 0.4	$ 1.1
Minimum [Member]
Preferred Stock, Dividend Rate, Percentage		13%
Maximum [Member]
Preferred Stock, Dividend Rate, Percentage		17%

Note 18 - Redeemable Preferre_4

Note 18 - Redeemable Preferred Shares - Borrowings (Details) - Preferred Stock [Member] - USD ($) $ in Thousands		3 Months Ended	12 Months Ended
		Mar. 31, 2024	Dec. 31, 2023
Opening Balance		$ 111,899	$ 91,396
Add: Milestone Funding		0	35,000
Add: Accretion of redeemable preferred units(1)	[1]	4,196	16,541
Add: Loss on debt extinguishment		0	14,680
Less: Redemption of preferred units		0	(45,718)
Redeemable preferred shares balance		116,095	111,899
Less: Deferred preferred financing costs		(483)	(509)
Total Redeemable preferred units		$ 115,612	$ 111,390

[1]The Company capitalizes interest expenses directly attributable to the development of qualifying assets. Qualifying assets include internally use software (IUS), assets under construction (AUC), equipment, or other long-lived assets that meet the capitalization criteria prescribed by ASC 718. During the year ended December 31, 2023, the Company capitalized $2.4 million of interest expenses pertaining to the redeemable preferred units directly attributable to the development of certain AUC assets, respectively.

Note 18 - Redeemable Preferre_5

Note 18 - Redeemable Preferred Shares - Schedule of Payments (Details) $ in Thousands	Mar. 31, 2024 USD ($)
Remainder of 2024	$ 7,353
2025	18,639
2026	18,536
2027	18,639
2028	135,474
Financial Instruments Subject to Mandatory Redemption, Settlement Terms, Share Value, Amount	$ 198,641

Note 19 - Restructuring Costs_2

Note 19 - Restructuring Costs (Details Textual) - The 2024 Ting Restructuring Plan [Member] - USD ($) $ in Thousands	3 Months Ended
	Mar. 31, 2024	Dec. 31, 2023
Restructuring and Related Cost, Number of Positions Eliminated, Period Percent	7%
Restructuring Charges	$ 2,560
Restructuring Reserve	$ 242	$ 0
Ting [Member]
Restructuring and Related Cost, Number of Positions Eliminated, Period Percent	13%

Note 19 - Restructuring Costs -

Note 19 - Restructuring Costs - Schedule of Restructuring (Details) - The 2024 Ting Restructuring Plan [Member] $ in Thousands	3 Months Ended
	Mar. 31, 2024 USD ($)
Charges	$ 2,560
Beginning balance	0
Cash payments	(2,318)
Ending balance	242
One-time Termination Benefits [Member]
Charges	2,089
Beginning balance	0
Cash payments	(1,986)
Ending balance	103
Special Termination Benefits [Member]
Charges	280
Beginning balance	0
Cash payments	(280)
Ending balance	0
Employee Severance [Member]
Charges	191
Beginning balance	0
Cash payments	(52)
Ending balance	139
Cost of Sales [Member]
Charges	365
Selling and Marketing Expense [Member]
Charges	1,885
Network Other Costs [Member]
Charges	54
General and Administrative Expense [Member]
Charges	$ 256