Rimini Street (RMNI) S-1 21 Nov 17 IPO registration Financial data

Document And Entity Information

Document And Entity Information	9 Months Ended
	Sep. 30, 2017
Document Information [Line Items]
Document Type	S1
Amendment Flag	false
Document Period End Date	Sep. 30, 2017
Entity Registrant Name	Rimini Street, Inc.
Entity Central Index Key	1,635,282
Entity Filer Category	Accelerated Filer

Condensed Consolidated Balance

Condensed Consolidated Balance Sheets - USD ($)	Sep. 30, 2017	Dec. 31, 2016	Dec. 31, 2015
Current assets:
Cash and cash equivalents	$ 6,862,000	$ 9,385,000	$ 12,457,000
Restricted cash	8,727,000	18,852,000	102,000
Accounts receivable, net of allowance	33,711,000	55,324,000	39,978,000
Prepaid expenses and other	7,650,000	5,748,000	5,077,000
Total current assets	56,950,000	89,309,000	57,614,000
Long-term assets:
Property and equipment, net of accumulated depreciation	4,244,000	4,559,000	4,133,000
Deferred debt issuance costs, net	3,313,000	3,950,000	0
Deferred offering costs	3,957,000
Deposits and other	972,000	965,000	919,000
Deferred income taxes, net	640,000	595,000	75,000
Total assets	70,076,000	99,378,000	62,741,000
Current liabilities:
Current maturities of long-term debt	11,750,000	24,750,000	14,814,000
Accounts payable	9,256,000	8,839,000	3,823,000
Accrued expenses	39,253,000	36,650,000	26,152,000
Deferred insurance settlement	13,230,000	0
Liability for embedded derivatives	9,800,000	5,400,000	0
Deferred revenue	125,882,000	137,293,000	91,145,000
Accrued litigation settlement		0	121,411,000
Total current liabilities	209,171,000	212,932,000	257,345,000
Long-term liabilities:
Long-term debt, net of current maturities	68,406,000	63,314,000	0
Deferred revenue	27,082,000	27,538,000	15,933,000
Liability for redeemable warrants	21,336,000	7,269,000	0
Other long-term liabilities	4,129,000
Deferred rent and other		1,835,000	1,782,000
Total Liabilities	330,124,000	312,888,000	275,060,000
Commitments and contingencies (Notes 8 and 11)
Stockholders’ deficit:
Preferred Stock, Value	19,542,000	19,542,000	9,635,000
Convertible Class A common stock, Value	1,000	0	0
Convertible Class B common stock, Value	103,000	101,000	101,000
Common Stock, Value	0	0	0
Additional paid-in capital	21,676,000	19,003,000	16,664,000
Accumulated other comprehensive loss	(886,000)	(1,046,000)	(546,000)
Accumulated deficit	(300,484,000)	(251,110,000)	(238,173,000)
Total stockholders’ deficit	(260,048,000)	(213,510,000)	(212,319,000)
Total liabilities and stockholders’ deficit	70,076,000	99,378,000	62,741,000
GP Investments Acquisition Corp [Member]
Current assets:
Cash and cash equivalents	1,551	1,551	967,449
Prepaid expenses and other	13,750	217,668	7,951
Total current assets	15,301	219,219	975,400
Cash and marketable securities held in Trust Account	158,208,595	173,051,990	172,578,252
Long-term assets:
Total assets	158,223,896	173,271,209	173,553,652
Current liabilities:
Accrued expenses	188,834	63,009	19,968
Advances from related party	57,140	635,681	0
Total current liabilities	245,974	698,690	19,968
Deferred underwriting fees	6,037,500	6,037,500	6,037,500
Promissory note - related party	2,980,631	1,900,000	0
Long-term liabilities:
Total Liabilities	9,264,105	8,636,190	6,057,468
Commitments and contingencies (Notes 8 and 11)
Shares subject to possible redemption	143,959,790	159,635,018	162,496,183
Stockholders’ deficit:
Preferred Stock, Value	0	0	0
Common Stock, Value	573	565	532
Additional paid-in capital	8,058,351	7,991,327	5,130,195
Accumulated deficit	(3,058,923)	(2,991,891)	(130,726)
Total stockholders’ deficit	5,000,001	5,000,001	5,000,001
Total liabilities and stockholders’ deficit	$ 158,223,896	$ 173,271,209	$ 173,553,652

Condensed Consolidated Balance3

Condensed Consolidated Balance Sheets [Parenthetical] - USD ($) $ in Thousands	Sep. 30, 2017	Dec. 31, 2016		Sep. 30, 2016	Dec. 31, 2015
Collaborative Arrangements and Non-collaborative Arrangement Transactions [Line Items]
Allowance for Doubtful Accounts Receivable, Current	$ 55	$ 36			$ 115
Accumulated Depreciation, Depletion and Amortization, Property, Plant, and Equipment	$ 6,860	$ 5,312
Common Stock, Par or Stated Value Per Share (in dollars per share)	$ 0.001	$ 0.001			$ 0.001
Common Stock, Shares Authorized	500,000,000	500,000,000			500,000,000
Common Stock, Shares, Issued	0	0			0
Common Stock, Shares, Outstanding	0	0			0
GP Investments Acquisition Corp [Member]
Collaborative Arrangements and Non-collaborative Arrangement Transactions [Line Items]
Preferred Stock, Par or Stated Value Per Share (in dollars per share)	$ 0.0001	$ 0.0001			$ 0.0001
Preferred Stock, Shares Authorized	100,000,000	20,000,000			20,000,000
Preferred Stock, Shares Issued	0	0			0
Preferred Stock, Shares Outstanding	0	0			0
Common Stock, Par or Stated Value Per Share (in dollars per share)	$ 0.0001	$ 0.0001			$ 0.0001
Common Stock, Shares Authorized	1,000,000,000	400,000,000			400,000,000
Common Stock, Shares, Issued	5,726,251	5,649,918			5,320,250
Common Stock, Shares, Outstanding	5,649,918	5,649,918			5,320,250
Common Stock, Other Shares, Outstanding	14,283,525	15,912,582		16,016,030	16,242,250
Convertible Preferred Stock [Member]
Collaborative Arrangements and Non-collaborative Arrangement Transactions [Line Items]
Preferred Stock, Par or Stated Value Per Share (in dollars per share)	$ 0.001	$ 0.001			$ 0.001
Preferred Stock, Shares Authorized	100,486,000	100,486,000			44,045,000
Preferred Stock, Shares Issued	100,486,000	100,486,000	[1]		44,045,000	[1]
Preferred Stock, Shares Outstanding	100,486,000	100,486,000			44,045,000
Preferred Stock, Liquidation Preference, Value	$ 20,551	$ 20,551	[2]		$ 10,550	[2]
Convertible Common Stock Class A [Member]
Collaborative Arrangements and Non-collaborative Arrangement Transactions [Line Items]
Common Stock, Par or Stated Value Per Share (in dollars per share)	$ 0.001	$ 0.001			$ 0.001
Common Stock, Shares Authorized	500,000,000	500,000,000			500,000,000
Common Stock, Shares, Issued	529,000	340,000			332,000
Common Stock, Shares, Outstanding	529,000	340,000			332,000
Convertible Common Stock Class B [Member]
Collaborative Arrangements and Non-collaborative Arrangement Transactions [Line Items]
Common Stock, Par or Stated Value Per Share (in dollars per share)	$ 0.001	$ 0.001			$ 0.001
Common Stock, Shares Authorized	192,000,000	192,000,000			192,000,000
Common Stock, Shares, Issued	102,926,000	101,083,000			100,946,000
Common Stock, Shares, Outstanding	102,926,000	101,083,000			100,946,000
[1]	Represents the number of shares by series that are authorized, issued and outstanding.
[2]	In the event of a liquidation, sale, dissolution, change of control, or winding up of the Company, whether voluntary or involuntary, the holders of Preferred Stock are entitled to receive, prior and in preference to the holders of Common Stock Securities, any distribution of the assets of the Company in an amount equal to the sum of (i) the original issuance price of $0.1000 for Series A, $0.2594 for Series B, and $0.1772 for Series C Preferred Stock, and (ii) all declared but unpaid dividends on such share of Preferred Stock (collectively, the “Liquidation Preference”). In the event funds are insufficient to make a complete distribution to all holders of Preferred Stock, the remaining assets will be distributed with equal priority and pro rata among the holders of each series of Preferred Stock so that each holder receives the same percentage of the applicable preferential amount. After full payment of the Liquidation Preference has been made to the holders of Preferred Stock, the remaining assets will be distributed with equal priority and pro rata to the holders of Common Stock Securities based on the number of shares of Common Stock Securities held by each common stockholder.

Condensed Consolidated Statemen

Condensed Consolidated Statements of Operations and Comprehensive Loss - USD ($)	9 Months Ended				11 Months Ended	12 Months Ended
	Sep. 30, 2017		Sep. 30, 2016		Dec. 31, 2015	Dec. 31, 2016	Dec. 31, 2015	Dec. 31, 2014
Net revenue	$ 154,729,000		$ 113,438,000			$ 160,175,000	$ 118,163,000	$ 85,348,000
Cost of revenue	58,002,000		48,074,000			67,045,000	52,766,000	45,258,000
Gross profit	96,727,000		65,364,000			93,130,000	65,397,000	40,090,000
Operating expenses:
Sales and marketing	47,685,000		53,573,000			72,936,000	50,330,000	37,509,000
General and administrative	26,784,000		22,082,000			36,212,000	24,220,000	19,270,000
Write-off of deferred financing costs	0		2,000,000			0	0	5,307,000
Litigation costs and related insurance recoveries:
Professional fees and other defense costs of litigation	11,724,000		15,865,000			21,379,000	17,140,000	3,266,000
Insurance recoveries and reduction in deferred settlement liability	(7,113,000)		(6,868,000)			(54,248,000)	(5,819,000)	0
Litigation settlement and pre-judgment interest	0		2,706,000			2,920,000	21,411,000	100,000,000
Total operating expenses	79,080,000		89,358,000			79,199,000	107,282,000	165,352,000
Operating income (loss)	17,647,000		(23,994,000)			13,931,000	(41,885,000)	(125,262,000)
Non-operating expenses:
Interest expense	(33,629,000)		(5,020,000)			(13,356,000)	(829,000)	(742,000)
Other debt financing expenses	(14,704,000)		(4,278,000)			(6,371,000)	0	0
Loss on embedded derivatives and redeemable warrants, net	(18,467,000)		(2,145,000)			(3,822,000)	0	0
Other, net	422,000		(665,000)			(1,787,000)	(1,104,000)	(843,000)
Loss from operations before income taxes	(48,731,000)		(36,102,000)			(11,405,000)	(43,818,000)	(126,847,000)
Income tax expense	(643,000)		(895,000)			(1,532,000)	(1,451,000)	(981,000)
Net loss	(49,374,000)		(36,997,000)			(12,937,000)	(45,269,000)	(127,828,000)
Foreign currency translation gain (loss)	160,000		(264,000)			(500,000)	(227,000)	(158,000)
Comprehensive loss	(49,214,000)		(37,261,000)			(13,437,000)	(45,496,000)	(127,986,000)
Net loss	(49,374,000)		(36,997,000)			(12,937,000)	(45,269,000)	(127,828,000)
Deemed dividend for beneficial conversion feature of convertible preferred stock						(10,000,000)	0	0
Net loss attributable to Class A and Class B common stockholders	$ (49,374,000)		$ (36,997,000)			$ (22,937,000)	$ (45,269,000)	$ (127,828,000)
Net loss per common share:
Basic and diluted	$ (0.48)	[1]	$ (0.37)	[1]		$ (0.23)	$ (0.45)	$ (1.27)
Weighted average number of common shares outstanding:
Basic and diluted	102,535,000	[1]	101,326,000	[1]		101,341	101,174	100,930
GP Investments Acquisition Corp [Member]
Operating costs	$ 831,833		$ 2,291,424		$ 208,978	$ 3,334,903
Litigation costs and related insurance recoveries:
Operating income (loss)	(831,833)		(2,291,424)		(208,978)	(3,334,903)
Other income:
Interest income	764,801		393,573		78,252	485,356
Unrealized (loss) gain on marketable securities held in Trust Account	0		657		0	(11,618)
Non-operating expenses:
Net loss	(67,032)		(1,897,194)		(130,726)	(2,861,165)
Net loss	$ (67,032)		$ (1,897,194)		$ (130,726)	$ (2,861,165)
Net loss per common share:
Basic and diluted	$ (0.01)		$ (0.35)		$ (0.03)	$ (0.52)
Weighted average number of common shares outstanding:
Basic and diluted	5,670,416	[2]	5,417,696	[2]	4,761,628	5,466,064
[1]	See Note 1 for discussion of reverse recapitalization that is not given effect herein
[2]	Excludes an aggregate of up to 14,283,525 and 16,016,030 shares subject to redemption at September 30, 2017 and 2016, respectively.

Condensed Consolidated Stateme5

Condensed Consolidated Statements of Operations and Comprehensive Loss [Parenthetical] - shares	Sep. 30, 2017	Dec. 31, 2016	Sep. 30, 2016	Dec. 31, 2015
GP Investments Acquisition Corp [Member]
Collaborative Arrangements and Non-collaborative Arrangement Transactions [Line Items]
Common Stock, Other Shares, Outstanding	14,283,525	15,912,582	16,016,030	16,242,250

Condensed Consolidated Stateme6

Condensed Consolidated Statement of Stockholders' Deficit - USD ($)	Total	GP Investments Acquisition Corp [Member]	Common Stock [Member]GP Investments Acquisition Corp [Member]	Additional Paid-in Capital [Member]	Additional Paid-in Capital [Member]GP Investments Acquisition Corp [Member]	Accumulated Other Comprehensive Income (Loss) [Member]	Accumulated Deficit [Member]	Accumulated Deficit [Member]GP Investments Acquisition Corp [Member]	Convertible Preferred Stock [Member]	Convertible Common Stock Class A [Member]	Convertible Common Stock Class B [Member]
Balance at Dec. 31, 2013	$ (43,398,000)			$ 12,103,000		$ (161,000)	$ (65,076,000)		$ 9,635,000	$ 0	$ 101,000
Balance (in shares) at Dec. 31, 2013									44,045,000	0	100,658,000
Stock-based compensation	2,080,000			2,080,000		0	0		$ 0	$ 0	$ 0
Warrant expense	8,000			8,000		0	0		0	0	0
Issuance of shares upon exercise of stock options	91,000			91,000		0	0		$ 0	$ 0	$ 0
Issuance of shares upon exercise of stock options (in shares)									0	0	424,000
Transfer of shares	0			0		0	0		$ 0	$ 0	$ 0
Transfer of shares (in shares)									0	332,000	(332,000)
Foreign currency translation gain (loss)	(158,000)			0		(158,000)	0		$ 0	$ 0	$ 0
Net loss	(127,828,000)			0		0	(127,828,000)		0	0	0
Balance at Dec. 31, 2014	(169,205,000)			14,282,000		(319,000)	(192,904,000)		$ 9,635,000	$ 0	$ 101,000
Balance (in shares) at Dec. 31, 2014									44,045,000	332,000	100,750,000
Stock-based compensation	2,272,000			2,272,000		0	0		$ 0	$ 0	$ 0
Warrant expense	59,000			59,000		0	0		0	0	0
Issuance of shares upon exercise of stock options	51,000			51,000		0	0		$ 0	$ 0	$ 0
Issuance of shares upon exercise of stock options (in shares)									0	0	196,000
Foreign currency translation gain (loss)	(227,000)			0		(227,000)	0		$ 0	$ 0	$ 0
Net loss	(45,269,000)			0		0	(45,269,000)		0	0	0
Balance at Dec. 31, 2015	(212,319,000)	$ 5,000,001	$ 532	16,664,000	$ 5,130,195	(546,000)	(238,173,000)	$ (130,726)	$ 9,635,000	$ 0	$ 101,000
Balance (in shares) at Dec. 31, 2015			5,320,250						44,045,000	332,000	100,946,000
Balance at Jan. 27, 2015		0	$ 0					0
Balance (in shares) at Jan. 27, 2015			0
Ordinary shares issued to initial shareholder		25,000	$ 431		24,569			0
Ordinary shares issued to initial shareholder (in shares)			4,312,500
Sale of 15,000,000 Units, net of underwriters discount and offering expenses		140,389,410	$ 1,500		140,387,910			0
Sale of 15,000,000 Units, net of underwriters discount and offering expenses (in shares)			15,000,000
Sale of 2,250,000 over-allotment Units to underwriters, net of underwriters discount		21,150,000	$ 225		21,149,775			0
Sale of 2,250,000 over-allotment Units to underwriters, net of underwriters discount (in shares)			2,250,000
Sale of 6,062,500 Private Placement Warrants		6,062,500	$ 0		6,062,500			0
Ordinary shares subject to redemption		(162,496,183)	$ (1,624)		(162,494,559)			0
Ordinary shares subject to redemption (in shares)			(16,242,250)
Net loss		(130,726)	$ 0		0			(130,726)
Balance at Dec. 31, 2015	(212,319,000)	5,000,001	$ 532	16,664,000	5,130,195	(546,000)	(238,173,000)	(130,726)	$ 9,635,000	$ 0	$ 101,000
Balance (in shares) at Dec. 31, 2015			5,320,250						44,045,000	332,000	100,946,000
Issuance of Series C Preferred Stock	10,001,000			0		0	0		$ 10,001,000	$ 0	$ 0
Issuance of Series C Preferred Stock (in shares)									56,441,000	0	0
Series C Preferred Stock offering costs	(94,000)			0		0	0		$ (94,000)	$ 0	$ 0
Beneficial conversion features of Series C Preferred Stock	10,000,000			10,000,000		0	0		0	0	0
Deemed dividend for beneficial conversion feature of Series C Preferred Stock	(10,000,000)			(10,000,000)		0	0		0	0	0
Stock-based compensation	2,297,000			2,297,000		0	0		0	0	0
Warrant expense	(7,000)			(7,000)		0	0		0	0	0
Issuance of shares upon exercise of stock options	49,000			49,000		0	0		$ 0	$ 0	$ 0
Issuance of shares upon exercise of stock options (in shares)									0	8,000	137,000
Ordinary shares subject to redemption		2,861,165	$ 33		2,861,132			0
Ordinary shares subject to redemption (in shares)			329,668
Foreign currency translation gain (loss)	(500,000)			0		(500,000)	0		$ 0	$ 0	$ 0
Net loss	(12,937,000)	(2,861,165)	$ 0	0	0	0	(12,937)	(2,861,165)	0	0	0
Balance at Dec. 31, 2016	(213,510,000)	5,000,001	$ 565	19,003,000	$ 7,991,327	(1,046,000)	(251,110,000)	$ (2,991,891)	$ 19,542,000	$ 0	$ 101,000
Balance (in shares) at Dec. 31, 2016			5,649,918						100,486,000	340,000	101,083,000
Stock-based compensation	1,916,000			1,916,000		0	0		$ 0	$ 0	$ 0
Warrant expense	363,000			363,000		0	0		0	0	0
Issuance of shares upon exercise of stock options	$ 397,000			394,000		0	0		$ 0	$ 1,000	$ 2,000
Issuance of shares upon exercise of stock options (in shares)									0	189,000	1,843,000
Ordinary shares subject to redemption (in shares)	(14,286,064)
Foreign currency translation gain (loss)	$ 160,000			0		160,000	0		$ 0	$ 0	$ 0
Net loss	(49,374,000)	(67,032)		0		0	(49,374,000)		0	0	0
Balance at Sep. 30, 2017	$ (260,048,000)	$ 5,000,001		$ 21,676,000		$ (886,000)	$ (300,484,000)		$ 19,542,000	$ 1,000	$ 103,000
Balance (in shares) at Sep. 30, 2017									100,486,000	529,000	102,926,000

Condensed Consolidated Stateme7

Condensed Consolidated Statement of Stockholders' Deficit (Parenthetical) - GP Investments Acquisition Corp [Member] - Ordinary Shares [Member]	11 Months Ended
	Dec. 31, 2015shares
Collaborative Arrangements and Non-collaborative Arrangement Transactions [Line Items]
Sale Of Ordinary Shares Net Of Underwriters Discount And Offering Expenses	15,000,000
Sale Of Ordinary Shares Over Allotment Units Shares To Underwriters Net Of Underwriters Discount	2,250,000
Stock Issued During Period Shares Private Placement Warrants	6,062,500

Condensed Consolidated Stateme8

Condensed Consolidated Statements of Cash Flows - USD ($)	9 Months Ended			11 Months Ended	12 Months Ended
	Sep. 30, 2017		Sep. 30, 2016	Dec. 31, 2015	Dec. 31, 2016	Dec. 31, 2015	Dec. 31, 2014
CASH FLOWS FROM OPERATING ACTIVITIES:
Net loss	$ (49,374,000)		$ (36,997,000)		$ (12,937,000)	$ (45,269,000)	$ (127,828,000)
Adjustments to reconcile net loss to net cash used in operating activities:
Depreciation and amortization	1,477,000		1,296,000		1,783,000	1,451,000	1,899,000
Accretion and amortization of debt discount and issuance costs	19,403,000		4,346,000		10,121,000	0	0
Stock-based compensation expense	1,916,000		1,829,000		2,297,000	2,272,000	2,080,000
Loss on embedded derivatives and redeemable warrants, net	18,467,000		2,145,000		3,822,000	0	0
Write-off of deferred offering costs	0		2,000,000		0	0	5,307,000
Write-off of debt discount and issuance costs	9,861,000	[1]	0		0	0	138,000
Paid-in-kind interest expense	2,038,000		253,000		900,000	0	0
Deferred income taxes	(32,000)		(42,000)		(520,000)	(379,000)	19,000
Other	364,000		46,000		0	131,000	53,000
Changes in operating assets and liabilities:
Accounts receivable, net	21,745,000		8,537,000		(14,663,000)	(8,501,000)	(9,040,000)
Prepaid expenses, deposits and other	(1,756,000)		(3,030,000)		(1,427,000)	(2,676,000)	(1,045,000)
Accounts payable	291,000		(487,000)		4,636,000	2,257,000	(91,000)
Accrued expenses	547,000		6,564,000		10,759,000	8,621,000	5,978,000
Deferred insurance settlement	13,230,000		0
Accrued pre-judgement interest on litigation settlement	0		2,706,000		(121,411,000)	21,411,000	100,000,000
Deferred revenue	(12,021,000)		24,882,000		57,031,000	22,255,000	25,745,000
Net cash provided by operating activities	26,156,000		12,048,000		(59,609,000)	1,573,000	3,215,000
CASH FLOWS USED IN INVESTING ACTIVITIES:
Capital expenditures	(1,074,000)		(630,000)		(1,188,000)	(1,747,000)	(1,242,000)
CASH FLOWS FROM FINANCING ACTIVITIES:
Net proceeds from borrowings	0		19,607,000		83,743,000	0	869,000
Net proceeds from issuance of Series C Preferred Stock					9,907,000	0	0
Principal payments on borrowings	(36,993,000)		(15,112,000)		(15,313,000)	(432,000)	(1,271,000)
Principal payments on capital leases	(648,000)		(467,000)		(733,000)	(430,000)	(173,000)
Payments for debt issuance costs	(332,000)		(559,000)		(560,000)	(31,000)	(176,000)
Payments for deferred offering costs	(704,000)		0		0	0	(2,294,000)
Proceeds from exercise of employee stock options	397,000		18,000		44,000	51,000	91,000
Net Cash Provided by (Used in) Financing Activities	(38,280,000)		3,487,000		77,088,000	(842,000)	(2,954,000)
Non-cash investing and financing activities:
Effect of foreign currency translation changes	550,000		(138,000)		(613,000)	(285,000)	(294,000)
Net increase (decrease) in cash, cash equivalents and restricted cash	(12,648,000)		14,767,000		15,678,000	(1,301,000)	(1,275,000)
Cash, cash equivalents and restricted cash at beginning of period	9,385,000		12,457,000		12,457,000	13,860,000	15,135,000
Cash, cash equivalents and restricted cash at end of period	6,862,000		27,326,000	$ 12,457,000	9,385,000	12,457,000	13,860,000
SUPPLEMENTAL DISCLOSURE OF CASH FLOW INFORMATION:
Cash paid for interest	13,377,000		1,460,000		2,972,000	829,000	711,000
Cash paid for income taxes	1,414,000		1,135,000		1,609,000	907,000	822,000
Liability for mandatory fees and related debt discount under Credit Facility:
Balance at inception of Credit Facility	0		45,301,000		45,301,000	0	0
Adjustment for updated calculation of mandatory trigger event exit fees	5,775,000		4,907,000		9,957,000	0	0
Adjustment for mandatory consulting fees due to Amendment					6,000,000	0	0
Deemed dividend for beneficial conversion feature related to Series C Preferred Stock					10,000,000	0	0
Payables for deferred offering costs	3,253,000		0
Payable for debt issuance costs	1,250,000		0		81,094,000
Payables for capital expenditures	85,000		0		47,000	26,000	0
Issuance of redeemable warrants for debt issuance costs	0		8,847,000		8,847,000	0	0
Purchase of equipment under capital lease obligations	0		868,000		868,000	769,000	$ 883,000
GP Investments Acquisition Corp [Member]
CASH FLOWS FROM OPERATING ACTIVITIES:
Net loss	(67,032)		(1,897,194)	(130,726)	(2,861,165)
Adjustments to reconcile net loss to net cash used in operating activities:
Interest earned on marketable securities held in Trust Account	(764,801)		(393,573)	(78,252)	(485,356)
Unrealized gain on marketable securities held in Trust Account	0		(657)	0	11,618
Changes in operating assets and liabilities:
Prepaid expenses	203,918		(225,966)	(7,951)	(209,717)
Accrued expenses	125,825		359,775	19,968	43,041
Net cash provided by operating activities	(502,090)		(2,157,615)	(196,961)	(3,501,579)
CASH FLOWS USED IN INVESTING ACTIVITIES:
Cash withdrawn from Trust Account	15,608,196		0
Investment of cash and marketable securities held in trust				(172,500,000)	0
Net cash provided by investing activities	15,608,196		0	(172,500,000)	0
CASH FLOWS FROM FINANCING ACTIVITIES:
Proceeds from issuance of ordinary shares to initial shareholder				25,000	0
Proceeds from sale of Units, net of underwriting discounts paid				146,250,000	0
Proceeds from sale of Private Placement Warrants				6,062,500	0
Proceeds from sale of over-allotment Units, net of underwriting discounts paid				21,937,500	0
Proceeds from related party advances	57,140		0	1,321	635,681
Repayment of related party advances				(86,321)	0
Proceeds from related party promissory notes	444,950		1,192,636	100,000	1,900,000
Repayment of related party promissory notes				(100,000)	0
Redemption of shares	(15,608,196)		0
Payments for deferred offering costs				(525,590)	0
Net Cash Provided by (Used in) Financing Activities	(15,106,106)		1,192,636	173,664,410	2,535,681
Non-cash investing and financing activities:
Deferred underwriting fees				6,037,500	0
Initial classification of ordinary shares subject to possible redemption				162,617,560	0
Payment of offering costs and operational costs pursuant to related party advances				85,000	0
Net increase (decrease) in cash, cash equivalents and restricted cash	0		(964,979)	967,449	(965,898)
Cash, cash equivalents and restricted cash at beginning of period	1,551		967,449	0	967,449
Cash, cash equivalents and restricted cash at end of period	1,551		2,470	967,449	1,551	967,449
Change in value of shares subject to possible redemption	(67,032)		1,897,194	$ 121,377	$ 2,861,165
Reclassification of related party advances to related party promissory notes	$ 635,681		$ 0			$ 635,681
[1]	Consists of the write-off of the proportional debt discount and issuance costs associated with $21.5 million of principal prepayments for the nine months ended September 30, 2017.

REVERSE RECAPITALIZATION

REVERSE RECAPITALIZATION	9 Months Ended
	Sep. 30, 2017
Recapitalization [Abstract]
Reverse Recapitalization Disclosure [Text Block]	NOTE 1—REVERSE RECAPITALIZATION Business Combination and Delaware Domestication. In October 2017 the Merger Agreement was approved by the respective shareholders of RSI and GPIA, and closing occurred on October 10, 2017, resulting in (i) the merger of a wholly-owned subsidiary of GPIA with and into RSI, with RSI as the surviving corporation, after which (ii) RSI merged with and into GPIA, with GPIA as the surviving corporation. Prior to consummation of the mergers, GPIA domesticated as a Delaware corporation (the “Delaware Domestication”). The Delaware Certificate of Incorporation authorizes the issuance of up to 1 0.0001 100 0.0001 Accounting Treatment as a Reverse Recapitalization. 9.7 84 0.2394 Post-Merger Capitalization. RSI Capital Stock Number of Type Series/ Class Shares Preferred A 5,499,900 (1) Preferred B 38,545,560 (1) Preferred C 56,441,036 (1) Common A 529,329 (1) Common B 102,925,500 (1) Total capital stock of RSI as of September 30, 2017 203,941,325 Effect of Exchange Ratio to convert RSI capital stock to Company Shares 48,826,158 (2) Adjustment for fractional shares (67) (3) Cashless exercise of Guarantee Warrant on closing date 42,556 (4) Company Shares related to RSI issued at closing 48,868,647 Deemed issuance of shares to GPIA shareholders 9,712,149 (5) Total Company Shares outstanding on October 10, 2017 58,580,796 (1) Represents the number of shares of RSI capital stock issued and outstanding as of September 30, 2017. (2) In accounting for the reverse recapitalization, RSI capital stock outstanding as of September 30, 2017 was converted to Company Shares based on the Exchange Ratio that resulted in the issuance of approximately 0.2394 Company Shares for each outstanding share of RSI capital stock. (3) The total number of Company Shares issued to the former holders of RSI capital stock was net of fractional shares resulting from rounding down in the application of the Exchange Ratio. (4) Adams Street Partners and its affiliates agreed to exercise on a cashless basis their Guarantee Warrant for 344,828 1.16 177,751 42,556 (5) Represents the number of Company Shares held by former GPIA shareholders after the Delaware Domestication but immediately prior to consummation of the mergers on October 10, 2017. Includes 497,018 3,600,000 388,437 Weighted Number Former RSI stock options $ 2.76 13,259,442 Former RSI Origination Agent warrants 5.64 3,440,424 GPIA public warrants 11.50 8,625,000 GPIA private placement warrants 11.50 6,062,500 Total 31,387,366

DESCRIPTION OF ORGANIZATION AND

DESCRIPTION OF ORGANIZATION AND BUSINESS OPERATIONS	9 Months Ended	12 Months Ended
	Sep. 30, 2017	Dec. 31, 2016
Collaborative Arrangements and Non-collaborative Arrangement Transactions [Line Items]
Organization, Consolidation and Presentation of Financial Statements Disclosure [Text Block]		NOTE 1-DESCRIPTION OF BUSINESS AND BASIS OF PRESENTATION Description of Business Rimini Street, Inc. (“Rimini Street” or the “Company”) was incorporated in the state of Nevada in September 2005. The Company provides enterprise software support services. Basis of Presentation and Consolidation The consolidated financial statements, which include the accounts of the Company and its wholly-owned subsidiaries, are prepared in conformity with generally accepted accounting principles in the United States of America (“U.S. GAAP”). All significant intercompany balances and transactions have been eliminated. The Company has evaluated subsequent events through June 30, 2017, the date the consolidated financial statements were issued. Liquidity As of December 31, 2016, the Company had available cash, cash equivalents and restricted cash of $ 28.2 40.6 40.8 Reclassifications Certain amounts in the prior years’ consolidated financial statements have been reclassified to conform to the current year’s presentation. These reclassifications had no effect on the previously reported net loss, working capital, stockholders’ deficit and cash flows
GP Investments Acquisition Corp [Member]
Collaborative Arrangements and Non-collaborative Arrangement Transactions [Line Items]
Organization, Consolidation and Presentation of Financial Statements Disclosure [Text Block]	As of September 30, 2017, GP Investments Acquisition Corp. (referred to as the “Company” or “GPIA”) January 28, 2015 Activity through September 30, 2017 is described below with respect to (i) the Company’s formation, its initial public offering (“Initial Public Offering”); (ii) identifying and evaluating a target company for a Business Combination and activities in connection with the announced and subsequently terminated proposed acquisition of WKI Holding Company, Inc. (“WKI”); and (iii) the October 2017 acquisition of Rimini Street, Inc. (“Rimini Street”) is set forth in Note 9. On April 19, 2016, the Company entered into an Agreement and Plan of Merger (as amended on July 28, 2016, the “WKI Merger Agreement”), by and among the Company, Let’s Go Acquisition Corp., a Delaware corporation and a wholly owned subsidiary of the Company (“Let’s Go”), WKI, and, solely in its capacity as the initial Holder Representative thereunder, WKI Group, LLC, a Delaware limited liability company. Pursuant to the WKI Merger Agreement, the Company agreed to acquire all of the outstanding capital stock of WKI, the parent company of World Kitchen, LLC, a leading multinational manufacturer and marketer of houseware products. On November 11, 2016, the parties entered into a letter agreement terminating the WKI Merger Agreement, effective November 11, 2016. On May 16, 2017, the Company entered into an Agreement and Plan of Merger (as amended by Amendment No. 1 thereto on June 30, 2017, the “Rimini Merger Agreement”), by and among the Company, Let’s Go, Rimini Street and the Rimini Holder Representative (as defined in the Rimini Merger Agreement). Pursuant to the Rimini Merger Agreement, the Company agreed to acquire all of the outstanding capital stock of Rimini Street, a global provider of enterprise software products and services, and the leading independent support provider for Oracle and SAP products, based on the number of clients supported. On October 10, 2017, the Company announced that it had consummated the transactions contemplated by the Rimini Merger Agreement (see Note 9). Accordingly, the Company deregistered as an exempted company in the Cayman Islands and domesticated as a corporation incorporated under the laws of the State of Delaware upon the filing with and acceptance by the Secretary of State of Delaware of the certificate of domestication in accordance with Section 388 of the Delaware General Corporation Law (the “DGCL”). Also on October 10, 2017, Let’s Go merged with and into Rimini Street with Rimini Street surviving the merger (the “first merger”), with the surviving corporation then merging with and into the Company, with the Company surviving the merger (the “second merger” and, together with the first merger, the “Rimini Merger”). Immediately after consummation of the second merger, GPIA was renamed “Rimini Street, Inc.” On the effective date of the domestication, each issued and outstanding ordinary share, par value $ 0.0001 0.0001 1,000,000,000 100,000,000 The registration statement for the Company’s Initial Public Offering was declared effective on May 19, 2015. On May 26, 2015, the Company consummated the Initial Public Offering of 17,250,000 2,250,000 10.00 172,500,000 6,062,500 1.00 6,062,500 Transaction costs in the Initial Public Offering amounted to $ 10,960,590 4,312,500 6,037,500 610,590 1,551 Following the closing of the Initial Public Offering, an amount of $ 172,500,000 10.00 On May 23, 2017, the Company held an extraordinary general meeting of its shareholders whereby the shareholders approved an amendment to the Company’s Memorandum and Articles of Association to extend the date by which the Company must consummate a Business Combination from May 26, 2017 to November 27, 2017 (the “Extension Amendment”). The number of shares redeemed in connection with the Extension Amendment was 1,552,724 15,608,196 10.05 In order to protect the amounts held in the Trust Account, the Sponsor has agreed to be liable to the Company if and to the extent any claims by a vendor for services rendered or products sold to the Company, or a prospective target business with which the Company has discussed entering into a transaction agreement, reduce the amount of funds in the Trust Account. This liability will not apply with respect to any claims by a third party who executed a waiver of any right, title, interest or claim of any kind in or to any monies held in the Trust Account or to any claims under the Company’s indemnity of the underwriter of the Initial Public Offering against certain liabilities, including liabilities under the Securities Act of 1933, as amended (the “Securities Act”). Moreover, in the event that an executed waiver is deemed to be unenforceable against a third party, the Sponsor will not be responsible to the extent of any liability for such third-party claims.	NOTE 1. DESCRIPTION OF ORGANIZATION AND BUSINESS OPERATIONS GP Investments Acquisition Corp. (the “Company”) is a blank check company incorporated in the Cayman Islands on January 28, 2015. The Company was formed for the purpose of effecting a merger, share exchange, asset acquisition, stock purchase, reorganization or similar business combination with one or more businesses (“Business Combination”). At December 31, 2016, the Company had not yet commenced operations. All activity through December 31, 2016 related to the Company’s formation, its Initial Public Offering (as defined below), which is described below, and identifying and evaluating a target company for a Business Combination and activities in connection with the announced and subsequently terminated proposed acquisition of WKI Holding Company, Inc. (“WKI”) described below. On April 19, 2016, the Company entered into an Agreement and Plan of Merger (as amended on July 28, 2016, the “Merger Agreement”), by and among the Company, Let’s Go Acquisition Corp., a Delaware corporation and a wholly owned subsidiary of the Company, WKI, and, solely in its capacity as the initial Holder Representative thereunder, WKI Group, LLC, a Delaware limited liability company. Pursuant to the Merger Agreement, the Company agreed to acquire all of the outstanding capital stock of WKI, the parent company of World Kitchen, LLC, a leading multinational manufacturer and marketer of houseware products. On November 11, 2016, the parties entered into a letter agreement terminating the Merger Agreement, effective November 11, 2016. The registration statement for the Company’s initial public offering (the “Initial Public Offering”) was declared effective on May 19, 2015. On May 26, 2015, the Company consummated the Initial Public Offering of 17,250,000 units (“Units”), which included the exercise by the underwriters of their entire overallotment option in the amount of 2,250,000 Units, at $10.00 per Unit, generating gross proceeds of $172,500,000. The Initial Public Offering is further described in Note 3. Simultaneously with the closing of the Initial Public Offering, the Company consummated the sale of 6,062,500 warrants (the “Private Placement Warrants”) at a price of $1.00 per warrant in a private placement to the Company’s sponsor, GPIC Ltd, a Bermuda company (“Sponsor”), generating gross proceeds of $6,062,500. The sale of Private Placement Warrants is further described in Note 4. Transaction costs amounted to $10,960,590, consisting of $4,312,500 of underwriting fees, $6,037,500 of deferred underwriting fees (which are held in the Trust Account (defined below)) and $610,590 of Initial Public Offering costs. In addition, at December 31, 2016, $1,551 of cash was held outside of the Trust Account and was available for working capital purposes. Following the closing of the Initial Public Offering, an amount of $172,500,000 ($10.00 per share) from the net proceeds of the sale of the Units in the Initial Public Offering and the Private Placement Warrants was placed in a trust account (“Trust Account”) and invested in U.S. government securities, within the meaning set forth in Section 2(a)(16) of the Investment Company Act of 1940, as amended (the “1940 Act”), with a maturity of 180 days or less or in any open-ended investment company that holds itself out as a money market fund selected by the Company meeting the conditions of paragraphs (c)(2), (c)(3) and (c)(4) of Rule 2a-7 of the 1940 Act, as determined by the Company, until the earlier of: (i) the consummation of a Business Combination or (ii) the distribution of the Trust Account as described below. The Company’s management has broad discretion with respect to the specific application of the net proceeds of its Initial Public Offering and Private Placement Warrants, although substantially all of the net proceeds are intended to be applied generally toward consummating a Business Combination. The Company’s Units are listed on the Nasdaq Capital Market (“NASDAQ”). Pursuant to the NASDAQ listing rules, the Company’s Business Combination must be with a target business or businesses whose collective fair market value is equal to at least 80% of the balance in the Trust Account at the time of the execution of a definitive agreement for such Business Combination. There is no assurance that the Company will be able to successfully effect a Business Combination. The Company will provide its shareholders with the opportunity to redeem all or a portion of their shares included in the Units sold in the Initial Public Offering (the “Public Shares”) upon the completion of a Business Combination either (i) in connection with a shareholder meeting called to approve the Business Combination or (ii) by means of a tender offer. The decision as to whether the Company will seek shareholder approval of a Business Combination or conduct a tender offer will be made by the Company, solely in its discretion. The per-share price of the Public Shares to be redeemed (initially $10.00 per share), payable in cash, will be equal to the aggregate amount then on deposit in the Trust Account as of two business days prior to the consummation of a Business Combination, including interest earned on the funds held in the Trust Account and not previously released to the Company to pay its income tax obligations, divided by the number of then outstanding Public Shares. The per-share amount to be distributed to shareholders who redeem their shares will not be reduced by the deferred underwriting commissions the Company will pay to the underwriter (as discussed in Note 6). There will be no redemption rights upon the completion of a Business Combination with respect to the Company’s warrants. However, in no event will the Company redeem its Public Shares in an amount that would cause its net tangible assets to be less than $5,000,001. The Company’s initial shareholders have agreed to waive their redemption rights with respect to the founder shares (as defined in Note 5) and Public Shares in connection with the completion of a Business Combination. If a shareholder vote is not required by law and the Company does not decide to hold a shareholder vote for business or other legal reasons, the Company will, pursuant to its Amended and Restated Memorandum and Articles of Association, conduct the redemptions pursuant to the tender offer rules of the Securities and Exchange Commission (“SEC”), and file tender offer documents with the SEC prior to completing a Business Combination. If, however, a shareholder approval of the transaction is required by law, or the Company decides to obtain shareholder approval for business or other legal reasons, the Company will offer to redeem shares in conjunction with a proxy solicitation pursuant to the proxy rules and not pursuant to the tender offer rules. If the Company seeks shareholder approval, it will complete a Business Combination only if a majority of the outstanding ordinary shares voted are voted in favor of the Business Combination. If the Company seeks shareholder approval in connection with a Business Combination, the initial shareholders have agreed to vote their founder shares and any Public Shares purchased during or after the Initial Public Offering in favor of a Business Combination. Additionally, each shareholder may elect to redeem their Public Shares irrespective of whether they vote for or against the proposed transaction. If the Company seeks shareholder approval of a Business Combination and it does not conduct redemptions in connection with a Business Combination pursuant to the tender offer rules, the Company’s Amended and Restated Memorandum and Articles of Association provides that a public shareholder, together with any affiliate of such shareholder or any other person with whom such shareholder is acting in concert or as a “group” (as defined under Section 13 of the Securities Exchange Act of 1934, as amended (the “Exchange Act”)), will be restricted from redeeming its shares with respect to more than an aggregate of 20% of the shares sold in the Initial Public Offering (“Excess Shares”). However, the Company would not be restricting the shareholders’ ability to vote all of their shares (including Excess Shares) for or against a Business Combination. If the Company is unable to complete a Business Combination within 24 months from the closing of the Initial Public Offering (the “Combination Period”), the Company will (i) cease all operations except for the purpose of winding up, (ii) as promptly as reasonably possible but no more than ten business days thereafter, redeem the Public Shares, at a per-share price, payable in cash, equal to the aggregate amount then on deposit in the Trust Account including interest earned on the funds held in the Trust Account and not previously released to the Company to pay its income tax obligations (less up to $100,000 of interest to pay dissolution expenses), divided by the number of then outstanding Public Shares, which redemption will completely extinguish public shareholders’ rights as shareholders (including the right to receive further liquidation distributions, if any), subject to applicable law, and (iii) as promptly as reasonably possible following such redemption, subject to the approval of the remaining shareholders and the Company’s board of directors, proceed to commence a voluntary liquidation and thereby a formal dissolution of the Company, subject in each case to its obligations to provide for claims of creditors and the requirements of the laws of the Cayman Islands and other applicable law. There will be no redemption rights or liquidating distributions with respect to the Company’s Warrants, which will expire worthless if the Company fails to complete a Business Combination within the Combination Period. The initial shareholders have agreed to waive their rights to liquidating distributions from the Trust Account with respect to the founder shares if the Company fails to complete a Business Combination during the Combination Period. However, if the initial shareholders acquire Public Shares in or after the Initial Public Offering, they will be entitled to liquidating distributions from the Trust Account with respect to such Public Shares if the Company fails to complete a Business Combination within the Combination Period. The underwriter has agreed to waive its rights to the deferred underwriting commission held in the Trust Account in the event the Company does not complete a Business Combination within the Combination Period and, in such event, such amounts will be included with the funds held in the Trust Account that will be available to fund the redemption of the Company’s Public Shares. In the event of such distribution, it is possible that the per share value of the residual assets remaining available for distribution (including Trust Account assets) will be less than the $10.00 per share initially held in the Trust Account. In order to protect the amounts held in the Trust Account, the Sponsor has agreed to be liable to the Company if and to the extent any claims by a vendor for services rendered or products sold to the Company, or a prospective target business with which the Company has discussed entering into a transaction agreement, reduce the amount of funds in the Trust Account. This liability will not apply with respect to any claims by a third party who executed a waiver of any right, title, interest or claim of any kind in or to any monies held in the Trust Account or to any claims under the Company’s indemnity of the underwriter of the Initial Public Offering against certain liabilities, including liabilities under the Securities Act of 1933, as amended (the “Securities Act”). Moreover, in the event that an executed waiver is deemed to be unenforceable against a third party, the Sponsor will not be responsible to the extent of any liability for such third party claims. The Company has principally financed its operations from inception using proceeds from the sale of its equity securities to its initial shareholders and such amount of proceeds from the Initial Public Offering that were placed in an account outside of the Trust Account for working capital purposes. As of December 31, 2016, the Company had $1,551 held outside of the Trust Account. Interest earned on the Trust Account balance through December 31, 2016 available to be released to the Company for the payment of income tax obligations amounted to approximately $552,000. In May 2016, the Sponsor committed to provide loans to the Company up to an aggregate of $500,000 and as of December 31, 2016, the Company amended the previous commitment such that the Sponsor has committed to provide loans to the Company up to a total aggregate amount of $1,900,000, of which $1,900,000 was outstanding as of December 31, 2016 (see Note 5). In February 2017, the Company amended the commitment such that the Sponsor has committed to provide loans to the Company up to a total aggregate amount of $3,400,000. As of December 31, 2016, the Sponsor advanced an aggregate of $635,681 in order to finance transaction costs in connection with the terminated Business Combination with WKI (see Note 5). Based on the foregoing, the Company believes it will have sufficient cash to meet its needs through the earlier of consummation of a Business Combination or May 26, 2017, the date that the Company will be required to cease all operations except for the purpose of winding up, if a Business Combination is not consummated.

BASIS OF PRESENTATION AND SIGNI

BASIS OF PRESENTATION AND SIGNIFICANT ACCOUNTING POLICIES	9 Months Ended	12 Months Ended
	Sep. 30, 2017	Dec. 31, 2016
Collaborative Arrangements and Non-collaborative Arrangement Transactions [Line Items]
Basis of Presentation and Significant Accounting Policies [Text Block]	NOTE 2—BASIS OF PRESENTATION AND SIGNIFICANT ACCOUNTING POLICIES The unaudited condensed consolidated financial statements include the accounts of the Company and its wholly-owned subsidiaries, and are prepared in conformity with generally accepted accounting principles in the United States of America (“GAAP”). All significant intercompany balances and transactions have been eliminated in consolidation. The accompanying condensed consolidated financial statements present the historical capitalization of RSI; changes in capitalization that will result from the reverse recapitalization are not reflected until periods following the reverse recapitalization. The accompanying unaudited condensed consolidated financial statements have been prepared pursuant to the rules and regulations of the Securities and Exchange Commission (the “SEC”) regarding interim financial reporting. Accordingly, certain information and footnote disclosures required by GAAP for complete financial statements have been condensed or omitted in accordance with such rules and regulations. In the opinion of management, all adjustments (consisting of normal recurring adjustments) considered necessary for a fair presentation have been included. These unaudited condensed consolidated financial statements should be read in conjunction with RSI’s consolidated financial statements for the year ended December 31, 2016, beginning on page F-51 in the Registration Statement on Form S-4, as amended, filed with the SEC by GPIA on September 7, 2017. The accompanying condensed balance sheet and related disclosures as of December 31, 2016 have been derived from RSI’s audited financial statements. The Company’s financial condition as of September 30, 2017 and operating results for the nine months ended September 30, 2017 are not necessarily indicative of the financial condition and results of operations that may be expected for any future interim period or for the year ending December 31, 2017. Liquidity As of September 30, 2017, the Company had available cash, cash equivalents and restricted cash of $ 15.6 25.9 11.5 5.0 30.9 5.7 Since GPIA is the legal acquirer, upon completion of the business combination discussed in Notes 1 and 11, the Company will become an “emerging growth company,” as defined in Section 2(a) of the Securities Act, as modified by the Jumpstart Our Business Startups Act of 2012 (the “JOBS Act”), and it may take advantage of certain exemptions from various reporting requirements that are applicable to other public companies that are not emerging growth companies including, but not limited to, not being required to comply with the auditor attestation requirements of Section 404 of the Sarbanes-Oxley Act of 2002 (the “Sarbanes-Oxley Act”), reduced disclosure obligations regarding executive compensation, and exemptions from the requirements of holding a nonbinding advisory vote on executive compensation and shareholder approval of any golden parachute payments not previously approved. Further, section 102(b)(1) of the JOBS Act exempts emerging growth companies from being required to comply with new or revised financial accounting standards until private companies (that is, those that have not had a Securities Act registration statement declared effective or do not have a class of securities registered under the Securities Exchange Act of 1934, as amended (the “Exchange Act”)) are required to comply with the new or revised financial accounting standards. The JOBS Act provides that a company can elect to opt out of the extended transition period and comply with the requirements that apply to non-emerging growth companies but any such election to opt out is irrevocable. GPIA previously elected not to opt out of such extended transition period which means that when a standard is issued or revised, and it has different application dates for public or private companies, the Company, can adopt the new or revised standard at the time private companies adopt the new or revised standard. This may make comparison of the Company’s financial statements with another public company which is neither an emerging growth company nor an emerging growth company which has opted out of using the extended transition period difficult or impossible because of the potential differences in accounting standards used. Significant Accounting Policies The significant accounting policies followed by the Company are set forth in Note 2 to RSI’s consolidated financial statements for the year ended December 31, 2016, beginning on page F-51 in the Registration Statement on Form S-4, as amended, filed with the SEC by GPIA on September 7, 2017. For the nine months ended September 30, 2017, there were no significant changes in the Company’s estimates and critical accounting policies. The preparation of financial statements and related disclosures in conformity with GAAP requires the Company to make judgments, assumptions, and estimates that affect the amounts reported in its consolidated financial statements and accompanying notes. The Company bases its estimates and assumptions on current facts, historical experience, and various other factors that it believes are reasonable under the circumstances, to determine the carrying values of assets and liabilities that are not readily apparent from other sources. The Company’s significant accounting estimates include, but are not necessarily limited to, revenue recognition, allowance for doubtful accounts, valuation of stock options, warrants and embedded derivatives, useful lives of property and equipment for depreciation expense, deferred income taxes and related valuation allowances, and evaluation and measurement of contingencies. To the extent there are material differences between the Company’s estimates and the actual results, the Company’s future consolidated results of operation may be affected. Recently Adopted Standards. In March 2016, the Financial Accounting Standards Board (FASB) issued ASU No. 2016-09, Improvements to Employee Share-Based Payment Standards Required to be Adopted in Future Years. In May 2014, the FASB issued Accounting Standards Update (“ASU”) No. 2014-09, Revenue from Contracts with Customers In February 2016, the FASB issued ASU No. 2016-02, Leases	NOTE 2-SIGNIFICANT ACCOUNTING POLICIES The preparation of financial statements and related disclosures in conformity with U.S. GAAP requires the Company to make judgments, assumptions, and estimates that affect the amounts reported in its consolidated financial statements and accompanying notes. The Company bases its estimates and assumptions on current facts, historical experience, and various other factors that it believes are reasonable under the circumstances, to determine the carrying values of assets and liabilities that are not readily apparent from other sources. The Company’s significant accounting estimates include, but are not necessarily limited to, revenue recognition, allowance for doubtful accounts, valuation of stock options, derivatives and warrants, useful lives for depreciation and amortization, deferred income taxes and related valuation allowances, and evaluation and measurement of contingencies. To the extent there are material differences between the Company’s estimates and the actual results, the Company’s future consolidated results of operation may be affected. Inherent in the Company’s business are various risks and uncertainties, including its limited operating history in a rapidly changing industry. These risks include the Company’s ability to manage its rapid growth and its ability to attract new customers and expand sales to existing customers, risks related to the litigation with Oracle Corporation as described in Note 9, as well as other risks and uncertainties. In the event that the Company does not successfully execute its business plan, certain assets may not be recoverable, certain liabilities may not be paid and investments in its capital stock may not be recoverable. The Company’s success depends upon the acceptance of its expertise in providing services, development of sales and distribution channels, and its ability to generate significant revenue from the use of this expertise. The Company’s chief operating decision maker (the “CODM”), who is the Company’s Chief Executive Officer, allocates resources and assesses performance based on financial information of the Company. The CODM reviews financial information presented on an entity-level basis for purposes of making operating decisions and assessing financial performance. The entity-level financial information is identical to the information presented in the accompanying consolidated statements of operations and comprehensive loss. Accordingly, the Company has determined that it operates in a single operating and reportable segment. All highly liquid investments purchased with an original maturity of three months or less that are freely available for the Company’s immediate and general business use are classified as cash and cash equivalents. Cash and cash equivalents consist primarily of demand deposits with financial institutions. Payments received from customers are initially deposited in cash accounts controlled by an agent of the Company’s lenders under the credit facility discussed in Note 5. Restricted cash also includes demand deposits that are pledged as collateral for corporate credit card debts. On a monthly basis, the Company submits a request to release the restricted funds and upon approval, the funds are transferred to the Company’s bank accounts that are classified as cash and cash equivalents. Years Computer equipment 1-3 Furniture and fixtures 3-7 Capitalized software costs 3 Leasehold improvements Up to 8 years, not to exceed lease term Maintenance and repairs are expensed as incurred. Application development costs related to internal use software projects are capitalized and included in property and equipment on the consolidated balance sheets. Preliminary planning activities and post implementation activities for internal use software projects are expensed as incurred. Construction-in-progress primarily consists of computer equipment and leasehold improvements that have not yet been placed to service for their intended use. Depreciation commences once it is placed in service for its intended use. Long-lived assets are reviewed for impairment whenever events or changes in circumstances indicate the carrying amount of an asset may not be recoverable. Impairment exists for property and equipment and other long term assets if the carrying amounts of such assets exceed the estimates of future net undiscounted cash flows expected to be generated by such assets. Impairment for software intangible assets is based upon a net realizable value assessment. An impairment charge is recognized by the amount by which the carrying amount of the asset, or asset group, exceeds its fair value. No impairment of long-lived assets occurred in the years presented. Debt issuance costs are costs incurred to obtain new debt financing and consist of incremental direct costs incurred for professional fees and due diligence services, including reimbursement of similar costs incurred by the lenders. Debt issuance costs are allocated proportionately between funded and unfunded portions of debt. Amounts paid to the lenders when a financing is consummated are a reduction of the proceeds and are treated as a debt discount. Debt issuance costs and discounts related to funded debt are presented in the accompanying consolidated balance sheet as a reduction in the carrying value of the debt and are accreted to interest expense using the effective interest method. When we make mandatory prepayments of principal under the Credit Facility, we write-off a proportional amount of unaccreted debt discount and issuance costs in relation to the total debt obligations under the Credit Facility. Debt issuance costs related to unfunded debt is presented in the accompanying consolidated balance sheet as a long-term asset and are amortized using the straight-line method over the contractual term of the debt agreement. Unamortized deferred debt issue costs are not charged to expense when the related debt becomes a demand obligation so long as it is probable that the lenders will either waive the violation of terms or will agree to amend or restructure the terms of the indebtedness. If either circumstance is probable, the deferred debt issuance costs continue to be amortized over the remaining term of the initial amortization period. If it is not probable, the costs will be charged to expense Commissions, legal fees and other costs that are directly associated with equity offerings are capitalized as deferred offering costs, pending a determination of the success of the offering. Deferred offering costs related to successful offerings are charged to stockholders’ deficit in the period it is determined that the offering was successful. Deferred offering costs related to unsuccessful equity offerings are recorded as expense in the period when it is determined that an offering is unsuccessful. The Company expensed the costs related to an unsuccessful offering in 2014. Revenue is derived from support services, and to a lesser extent, software licensing and related maintenance and professional services. A substantial majority of revenue is from support services, and revenue from other sources has been minimal to date. Revenue is recognized when all the following criteria are met: ⋅ Persuasive evidence of an arrangement exists . The Company generally relies on a written sales contract to determine the existence of an arrangement. ⋅ Delivery has occurred . The Company considers delivery to have occurred over the contractual term when support service is available to the customer in the manner prescribed in the contractual arrangement, and when there are no further additional performance or delivery obligations. ⋅ Fee is fixed or determinable . The Company assesses whether the sales price is fixed or determinable based on the payment terms and whether the sales price is subject to refund or adjustment. ⋅ Collection is reasonably assured . Collection is deemed probable if the Company expects that the customer will be able to pay amounts under the arrangement as payments become due. Previous uncollectable receivables have not had a material impact on the consolidated financial statements for the periods presented The Company recognizes its support services revenue provided on third-party software in accordance with Accounting Standards Codification (ASC) 605 , Revenue Recognition Revenue Recognition In certain circumstances the Company enters into arrangements with multiple elements, comprised of support services for multiple third-party software platforms and to a much lesser extent professional services and software licensing and related maintenance support. When the Company enters into multiple element arrangements, these arrangements are evaluated to determine if the multiple elements consist of more than one unit of accounting and can be separated accordingly. Based on separation criteria under U.S. GAAP, deliverables in multiple element arrangements can be segregated into separate units of accounting if they have value to the customer on a standalone basis. The items have value on a standalone basis if they are sold separately by any vendor or the customer could resell the delivered items on a standalone basis. If the sales arrangement includes a general right of return relative to the delivered item, delivery or performance of the undelivered items are considered probable and substantially in the control of the vendor. If deliverables can be separated into individual units of accounting, then the Company allocates consideration at the inception of an arrangement to all deliverables based on the relative selling price method in accordance with the selling price hierarchy, which includes: (i) vendor-specific objective evidence (“VSOE”) if available; (ii) third-party evidence (“TPE”) if VSOE is not available, and (iii) best estimate of selling price (“BESP”) if neither VSOE nor TPE is available. Revenue from each deliverable is recognized when all requirements are met for that specific deliverable. If deliverables cannot be separated into separate units of accounting, then the arrangement will be accounted for as a single unit of accounting and revenue will be recognized when all requirements are met for all deliverables within the arrangement. In determining VSOE, accounting guidance requires that a substantial majority of the standalone selling prices for these products fall within a reasonably narrow pricing range. The Company has not established VSOE due to lack of pricing consistency. The Company has also concluded that TPE is not a practical alternative due to differences in its service offerings compared to other parties and the availability of relevant third-party-pricing information. Accordingly, the Company establishes BESP primarily by consistently pricing its arrangements following its internal pricing policy of quoting the customers a 50% discount to their current annual support fees they would otherwise pay enterprise software vendors. The Company regularly reviews BESP. Changes in assumptions or judgments or changes to the elements in the arrangement could cause an increase or decrease in the amount of revenue that the Company reports in a particular period. In a limited number of arrangements, the Company also licenses software and related maintenance services under term-based arrangements. The terms of software licenses and services support are the same, and when support services are terminated, the software license is also terminated. To date software has not been licensed separately, but rather has only been licensed along with service support arrangements. This software is considered essential to the functionality of the support services for these arrangements. The Company applies the provisions of ASC 985-605, Software Revenue Recognition Domestic sales taxes of $ 1.3 1.3 1.9 0.2 0.3 0.5 Deferred revenue consists of billings issued that are non-cancellable but not yet paid and payments received in advance of revenue recognition. The Company typically invoices its customers at the beginning of the contract term, in annual and multi-year installments. Deferred revenue that is anticipated to be recognized during the succeeding 12-month period is recorded as current deferred revenue and the remaining portion is recorded as long-term deferred revenue. The Company records a provision for doubtful accounts based on historical experience and a detailed assessment of the collectability of its accounts receivable. In estimating the allowance for doubtful accounts, the Company considers, among other factors, the aging of the accounts receivable, its historical write-offs, the credit worthiness of customers, and general economic conditions. Account balances are charged off against the allowance when the Company believes that it is probable that the receivable will not be recovered. Actual write-offs may either be in excess or less than the estimated allowance. Advertising costs are charged to sales and marketing expense in the period incurred. Legal fees and costs are charged to general and administrative expense as incurred, other than legal fees and costs that are accounted for as deferred offering costs and debt issuance costs. The Company is subject to the possibility of various loss contingencies arising in the ordinary course of business. An estimated loss contingency is accrued when it is probable that an asset has been impaired or a liability has been incurred and the amount of loss can be reasonably estimated. If some amount within a range of loss appears to be a better estimate than any other amount within the range, the Company accrues that amount. Alternatively, when no amount within a range of loss appears to be a better estimate than any other amount, the Company accrues the lowest amount in the range. If the Company determines that a loss is reasonably possible and the range of the loss is estimable, then the Company discloses the range of the possible loss. If the Company cannot estimate the range of loss, it will disclose the reason why it cannot estimate the range of loss. The Company regularly evaluates current information available to it to determine whether an accrual is required, an accrual should be adjusted and if a range of possible loss should be disclosed. The Company measures the cost of employee and director services received in exchange for all equity awards granted, including stock options, based on the fair market value of the award as of the grant date. The Company computes the fair value of options using the Black-Scholes-Merton (“BSM”) option pricing model. The Company recognizes the cost of the equity awards over the period that services are provided to earn the award, usually the vesting period. For awards granted which contain a graded vesting schedule, and the only condition for vesting is a service condition, compensation cost is recognized as an expense on a straight-line basis over the requisite service period as if the award was, in substance, a single award. Stock-based compensation expense is recognized based on awards ultimately expected to vest whereby estimates of forfeitures are based upon historical experience. In addition, the Company also utilizes the BSM option-pricing model to estimate the fair value of warrants granted to one of its stockholders in 2014. The fair value of such warrants is charged to expense on a straight-line basis over the requisite service period. For warrants where a performance commitment date has not been established, the fair value is adjusted periodically until the commitment date occurs. When the Company enters into a financial instrument such as a debt or equity agreement (the “host contract”), the Company assesses whether the economic characteristics of any embedded features are clearly and closely related to the primary economic characteristics of the remainder of the host contract. When it is determined that (i) an embedded feature possesses economic characteristics that are not clearly and closely related to the primary economic characteristics of the host contract, and (ii) a separate, stand-alone instrument with the same terms would meet the definition of a financial derivative instrument, then the embedded feature is bifurcated from the host contract and accounted for as a derivative instrument. The estimated fair value of the derivative feature is recorded separately from the carrying value of the host contract, with subsequent changes in the estimated fair value recorded as a non-operating gain or loss in the Company’s consolidated statements of operations. A beneficial conversion feature is a non-detachable conversion feature that is “in the money” at the commitment date, which requires recognition of a deemed dividend. A conversion option is in the money if the conversion price is lower than the fair value of a share into which it is convertible. The Company accounts for income taxes under the asset and liability method. Under this method, deferred tax assets and liabilities are determined based on differences between financial reporting and tax bases of assets and liabilities and are measured using enacted tax rates and laws that are expected to be in effect when the differences are expected to be recovered or settled. Realization of deferred tax assets is dependent upon future taxable income. A valuation allowance is recognized if it is more likely than not that some portion or all of a deferred tax asset will not be realized based on the weight of available evidence, including expected future earnings. The Company recognizes an uncertain tax position in its financial statements when it concludes that a tax position is more likely than not to be sustained upon examination based solely on its technical merits. Only after a tax position passes the first step of recognition will measurement be required. Under the measurement step, the tax benefit is measured as the largest amount of benefit that is more likely than not to be realized upon effective settlement. This is determined on a cumulative probability basis. The full impact of any change in recognition or measurement is reflected in the period in which such change occurs. Interest and penalties related to income taxes are recognized in the provision for income taxes. The Company’s reporting currency is the U.S. Dollar, while the functional currencies of its foreign subsidiaries are their respective local currencies. The asset and liability accounts of the foreign subsidiaries are translated from their local currencies at the exchange rates in effect on the balance sheet date. Revenue and expenses are translated at average rates of exchange prevailing during the period. Gains and losses resulting from the translation of the subsidiary balance sheets are recorded net of tax as a component of accumulated other comprehensive loss. Gains and losses from foreign currency transactions are recorded in other income and expense in the consolidated statements of operations and comprehensive loss. The tax effect has not been material to date. Basic net loss per share is computed by dividing the net loss by weighted average number of common shares outstanding for each fiscal period presented. Diluted net loss per common share is computed by giving effect to all potential shares of common stock, including convertible preferred stock, stock options and warrants, to the extent dilutive. Preferred stock shares participate in dividends but are not considered participating securities when there is a net loss because the holders do not have a contractual obligation to share in the losses. Standards Required to be Adopted in Future Years. The following recently issued accounting standards are not yet effective; the Company is assessing the impact these standards will have on its consolidated financial statements, as well as the method of adoption and period in which adoption is expected to occur: In March 2016, the Financial Accounting Standards Board (FASB) issued ASU No. 2016-09, Improvements to Employee Share-Based Payment In February 2016, the FASB issued ASU No. 2016-02, Leases In May 2014, the FASB issued ASU No. 2014-09, Revenue from Contracts with Customers Recently Adopted Standards. The following recently issued accounting standards were adopted during the year ended December 31, 2016: In November 2016, the FASB issued Accounting Standards Update (ASU) No. 2016-18, Statement of Cash Flows - Restricted Cash In August 2014, the FASB issued ASU No. 2014-15, Disclosure of Uncertainties about an Entity’s Ability to Continue as a Going Concern In April 2015, the FASB issued ASU No. 2015-05, Customer’s Accounting for Fees Paid in a Cloud Computing Arrangement During 2015, the FASB issued ASU No. 2015-03, Simplifying the Presentation of Debt Issuance Costs, and No. 2015-15, Presentation and Subsequent Measurement of Debt Issuance Costs Associated with Line-of-Credit Arrangements
GP Investments Acquisition Corp [Member]
Collaborative Arrangements and Non-collaborative Arrangement Transactions [Line Items]
Basis of Presentation and Significant Accounting Policies [Text Block]	The accompanying unaudited condensed consolidated financial statements have been prepared in accordance with accounting principles generally accepted in the United States of America (“GAAP”) for interim financial information and in accordance with the instructions to Form 10-Q and Article 10 of Regulation S-X of the U.S. Securities and Exchange Commission (the “SEC”). Certain information or footnote disclosures normally included in financial statements prepared in accordance with GAAP have been condensed or omitted, pursuant to the rules and regulations of the SEC for interim financial reporting. Accordingly, they do not include all the information and footnotes necessary for a comprehensive presentation of financial position, results of operations, or cash flows. In the opinion of management, the accompanying unaudited condensed consolidated financial statements include all adjustments, consisting of a normal recurring nature, which are necessary for a fair presentation of the financial position, operating results and cash flows for the periods presented. The accompanying unaudited condensed consolidated financial statements should be read in conjunction with the Company’s Annual Report on Form 10-K for the year ended December 31, 2016 as filed with the SEC, which contains the audited financial statements and notes thereto. The financial information as of December 31, 2016 is derived from the audited financial statements presented in the Company’s Annual Report on Form 10-K for the year ended December 31, 2016. The interim results for the nine months ended September 30, 2017 are not necessarily indicative of the results to be expected for the year ending December 31, 2017 or for any future interim periods. As discussed in Note 1, on October 10, 2017 the Company domesticated as a Delaware corporation whereby each issued and outstanding ordinary share, par value $ 0.0001 0.0001 1,000,000,000 100,000,000 Principles of Consolidation The unaudited condensed consolidated financial statements include the accounts of the Company and its wholly-owned subsidiary, Let’s Go. All significant intercompany balances and transactions have been eliminated in consolidation. The Company is an “emerging growth company,” as defined in Section 2(a) of the Securities Act, as modified by the Jumpstart Our Business Startups Act of 2012 (the “JOBS Act”), and it may take advantage of certain exemptions from various reporting requirements that are applicable to other public companies that are not emerging growth companies including, but not limited to, not being required to comply with the auditor attestation requirements of Section 404 of the Sarbanes-Oxley Act of 2002 (the “Sarbanes-Oxley Act”), reduced disclosure obligations regarding executive compensation in our periodic reports and proxy statements, and exemptions from the requirements of holding a nonbinding advisory vote on executive compensation and shareholder approval of any golden parachute payments not previously approved. Further, section 102(b)(1) of the JOBS Act exempts emerging growth companies from being required to comply with new or revised financial accounting standards until private companies (that is, those that have not had a Securities Act registration statement declared effective or do not have a class of securities registered under the Securities Exchange Act of 1934, as amended (the “Exchange Act”)) are required to comply with the new or revised financial accounting standards. The JOBS Act provides that a company can elect to opt out of the extended transition period and comply with the requirements that apply to non-emerging growth companies but any such election to opt out is irrevocable. The Company has elected not to opt out of such extended transition period which means that when a standard is issued or revised and it has different application dates for public or private companies, the Company, as an emerging growth company, can adopt the new or revised standard at the time private companies adopt the new or revised standard. This may make comparison of the Company’s financial statements with another public company which is neither an emerging growth company nor an emerging growth company which has opted out of using the extended transition period difficult or impossible because of the potential differences in accounting standards used. The preparation of financial statements in conformity with GAAP requires management to make estimates and assumptions that affect the reported amounts of assets and liabilities and disclosure of contingent assets and liabilities at the date of the financial statements and the reported amounts of revenues and expenses during the reporting period. Making estimates requires management to exercise significant judgment. It is at least reasonably possible that the estimate of the effect of a condition, situation or set of circumstances that existed at the date of the financial statements, which management considered in formulating its estimate, could change in the near term due to one or more future events. Accordingly, the actual results could differ significantly from those estimates. The Company considers all short-term investments with an original maturity of three months or less when purchased to be cash equivalents. The Company did not have any cash equivalents as of September 30, 2017 or December 31, 2016. The amounts held in the Trust Account are classified as restricted assets since such amounts can only be used by the Company in connection with the consummation of a Business Combination or to satisfy shareholder redemption requests. As of September 30, 2017, cash and marketable securities held in the Trust Account consisted of $ 158,208,595 The Company accounts for its shares subject to possible redemption in accordance with the guidance in Accounting Standards Codification (“ASC”) Topic 480 “Distinguishing Liabilities from Equity.” Shares subject to mandatory redemption (if any) are classified as a liability instrument and are measured at fair value. Conditionally redeemable shares (including shares that feature redemption rights that are either within the control of the holder or subject to redemption upon the occurrence of uncertain events not solely within the Company’s control) are classified as temporary equity. At all other times, shares are classified as shareholders’ equity. The Company’s shares feature certain redemption rights that are considered to be outside of the Company’s control and subject to occurrence of uncertain future events. Accordingly, at September 30, 2017 and December 31, 2016, the shares subject to possible redemption are presented as temporary equity, outside of the shareholders’ equity section of the Company’s balance sheet. The Company complies with the accounting and reporting requirements of ASC Topic 740, “Income Taxes,” which requires an asset and liability approach to financial accounting and reporting for income taxes. Deferred income tax assets and liabilities are computed for differences between the financial statement and tax bases of assets and liabilities that will result in future taxable or deductible amounts, based on enacted tax laws and rates applicable to the periods in which the differences are expected to affect taxable income. Valuation allowances are established, when necessary, to reduce deferred tax assets to the amount expected to be realized. ASC Topic 740 prescribes a recognition threshold and a measurement attribute for the financial statement recognition and measurement of tax positions taken or expected to be taken in a tax return. For those benefits to be recognized, a tax position must be more-likely-than-not to be sustained upon examination by taxing authorities. The Company’s management determined that the Cayman Islands is the Company’s only major tax jurisdiction. The Company recognizes accrued interest and penalties related to unrecognized tax benefits as income tax expense. As of September 30, 2017 and December 31, 2016, there were no unrecognized tax benefits and no amounts accrued for interest and penalties. The Company is currently not aware of any issues under review that could result in significant payments, accruals or material deviation from its position over the next twelve months. The Company may be subject to potential examination by U.S. federal, U.S. states or foreign taxing authorities in the areas of income taxes. These potential examinations may include questioning the timing and amount of deductions, the nexus of income among various tax jurisdictions and compliance with U.S. federal, U.S. state and foreign tax laws. The Company’s tax provision is zero because the Company is organized in the Cayman Islands with no connection to any other taxable jurisdiction. As such, the Company has no deferred tax assets. The Company is considered to be an exempted Cayman Islands Company and, as of September 30, 2017, is not subject to income taxes or income tax filing requirements in the Cayman Islands or the United States. The Company complies with accounting and disclosure requirements of ASC Topic 260, “Earnings Per Share.” Net loss per share is computed by dividing net loss by the weighted average number of shares outstanding during the period. Shares subject to possible redemption at September 30, 2017 and 2016 have been excluded from the calculation of basic loss per share since such shares, if redeemed, only participate in their pro rata share of the Trust Account earnings. The Company has not considered the effect of warrants to purchase 14,687,500 Financial instruments that potentially subject the Company to concentration of credit risk consist of cash accounts in a financial institution which, at times may exceed the Federal depository insurance coverage of $ 250,000 The fair value of the Company’s assets and liabilities, which qualify as financial instruments under ASC Topic 820, “Fair Value Measurements and Disclosures,” approximates the carrying amounts represented in the accompanying balance sheets, primarily due to their short-term nature. Management does not believe that any recently issued, but not yet effective, accounting pronouncements, if currently adopted, would have a material effect on the Company’s financial statements.	NOTE 2. SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES The accompanying financial statements have been prepared in accordance with accounting principles generally accepted in the United States of America (“GAAP”) and pursuant to the rules of the Securities and Exchange Commission (“SEC”). The Company is an “emerging growth company,” as defined in Section 2(a) of the Securities Act, as modified by the Jumpstart our Business Startups Act of 2012, (the “JOBS Act”), and it may take advantage of certain exemptions from various reporting requirements that are applicable to other public companies that are not emerging growth companies including, but not limited to, not being required to comply with the auditor attestation requirements of Section 404 of the Sarbanes-Oxley Act, reduced disclosure obligations regarding executive compensation in our periodic reports and proxy statements, and exemptions from the requirements of holding a nonbinding advisory vote on executive compensation and shareholder approval of any golden parachute payments not previously approved. Further, section 102(b)(1) of the JOBS Act exempts emerging growth companies from being required to comply with new or revised financial accounting standards until private companies (that is, those that have not had a Securities Act registration statement declared effective or do not have a class of securities registered under the Exchange Act) are required to comply with the new or revised financial accounting standards. The JOBS Act provides that a company can elect to opt out of the extended transition period and comply with the requirements that apply to non-emerging growth companies but any such election to opt out is irrevocable. The Company has elected not to opt out of such extended transition period which means that when a standard is issued or revised and it has different application dates for public or private companies, the Company, as an emerging growth company, can adopt the new or revised standard at the time private companies adopt the new or revised standard. This may make comparison of the Company’s financial statements with another public company which is neither an emerging growth company nor an emerging growth company which has opted out of using the extended transition period difficult or impossible because of the potential differences in accounting standards used. The preparation of financial statements in conformity with GAAP requires management to make estimates and assumptions that affect the reported amounts of assets and liabilities and disclosure of contingent assets and liabilities at the date of the financial statements and the reported amounts of revenues and expenses during the reporting period. Making estimates requires management to exercise significant judgment. It is at least reasonably possible that the estimate of the effect of a condition, situation or set of circumstances that existed at the date of the financial statements, which management considered in formulating its estimate, could change in the near term due to one or more future events. Accordingly, the actual results could differ significantly from those estimates. The Company considers all short-term investments with an original maturity of three months or less when purchased to be cash equivalents. The Company did not have any cash equivalents as of December 31, 2016 and 2015. The amounts held in the Trust Account represent substantially all of the proceeds of the Initial Public Offering and are classified as restricted assets since such amounts can only be used by the Company in connection with the consummation of a Business Combination. As of December 31, 2016, cash and marketable securities held in the Trust Account consisted of $ 173,051,990 The Company accounts for its ordinary shares subject to possible redemption in accordance with the guidance in Accounting Standards Codification (“ASC”) Topic 480 “Distinguishing Liabilities from Equity.” Ordinary shares subject to mandatory redemption (if any) are classified as a liability instrument and are measured at fair value. Conditionally redeemable ordinary shares (including ordinary shares that feature redemption rights that are either within the control of the holder or subject to redemption upon the occurrence of uncertain events not solely within the Company’s control) are classified as temporary equity. At all other times, ordinary shares are classified as shareholders’ equity. The Company’s ordinary shares feature certain redemption rights that are considered to be outside of the Company’s control and subject to occurrence of uncertain future events. Accordingly, at December 31, 2016 and 2015, the ordinary shares subject to possible redemption are presented as temporary equity, outside of the shareholders’ equity section of the Company’s balance sheet. The Company complies with the accounting and reporting requirements of ASC Topic 740, “Income Taxes,” which requires an asset and liability approach to financial accounting and reporting for income taxes. Deferred income tax assets and liabilities are computed for differences between the financial statement and tax bases of assets and liabilities that will result in future taxable or deductible amounts, based on enacted tax laws and rates applicable to the periods in which the differences are expected to affect taxable income. Valuation allowances are established, when necessary, to reduce deferred tax assets to the amount expected to be realized. ASC Topic 740 prescribes a recognition threshold and a measurement attribute for the financial statement recognition and measurement of tax positions taken or expected to be taken in a tax return. For those benefits to be recognized, a tax position must be more-likely-than-not to be sustained upon examination by taxing authorities. The Company’s management determined that the Cayman Islands is the Company’s only major tax jurisdiction. The Company recognizes accrued interest and penalties related to unrecognized tax benefits as income tax expense. As of December 31, 2016, there were no amounts accrued for interest and penalties. There were no unrecognized tax benefits as of December 31. The Company is currently not aware of any issues under review that could result in significant payments, accruals or material deviation from its position over the next twelve months. The Company may be subject to potential examination by U.S. federal, U.S. states or foreign taxing authorities in the areas of income taxes. These potential examinations may include questioning the timing and amount of deductions, the nexus of income among various tax jurisdictions and compliance with U.S. federal, U.S. state and foreign tax laws. The Company’s tax provision is zero because the Company is organized in the Cayman Islands with no connection to any other taxable jurisdiction. As such, the Company has no deferred tax assets. The Company is considered to be an exempted Cayman Islands Company, and is presently not subject to income taxes or income tax filing requirements in the Cayman Islands or the United States. The Company complies with accounting and disclosure requirements of ASC Topic 260, “Earnings Per Share.” Net loss per share is computed by dividing net loss by the weighted average number of ordinary shares outstanding during the period. Ordinary shares subject to possible redemption at December 31, 2016 and 2015 have been excluded from the calculation of basic loss per share since such shares, if redeemed, only participate in their pro rata share of the Trust Account earnings. The Company has not considered the effect of warrants to purchase 14,687,500 Financial instruments that potentially subject the Company to concentration of credit risk consist of cash accounts in a financial institution which, at times may exceed the Federal depository insurance coverage of $ 250,000 The fair value of the Company’s assets and liabilities, which qualify as financial instruments under ASC Topic 820, “Fair Value Measurements and Disclosures” (“ASC 820”), approximates the carrying amounts represented in the accompanying balance sheet, primarily due to their short-term nature. Management does not believe that any recently issued, but not yet effective, accounting pronouncements, if currently adopted, would have a material effect on the Company’s financial statements.

Financial Instruments and Signi

Financial Instruments and Significant Concentrations	9 Months Ended	12 Months Ended
	Sep. 30, 2017	Dec. 31, 2016
Investments, All Other Investments [Abstract]
Financial Instruments Disclosure [Text Block]	NOTE 3—Financial Instruments and Significant Concentrations Fair Value Measurements Fair value is defined as the price that would be received upon sale of an asset or paid to transfer a liability in an orderly transaction between market participants on the measurement date. Additional information on fair value measurements is included in RSI’s audited consolidated financial statements for the year ended December 31, 2016, beginning on page F-51 in the Registration Statement on Form S-4, as amended, filed with the SEC by GPIA on September 7, 2017. The carrying amounts of the Company’s financial instruments including cash and cash equivalents, restricted cash, accounts receivable, accounts payable, and accrued liabilities approximate fair values due to their short-term maturities. Based on borrowing rates currently available to the Company for debt with similar terms, the carrying value of capital lease obligations also approximates fair value as of the respective balance sheet dates. Due to the complex and unique terms of the Credit Facility, it is not reasonably practicable to determine the current fair value. The Company’s redeemable warrant liability and embedded derivative liability are the only liabilities that are carried at fair value on a recurring basis and are classified within Level 3 of the fair value hierarchy. Further information about the embedded derivative and redeemable warrant liabilities, including valuation methodology and key assumptions and estimates used, are disclosed in Notes 5 and 6, respectively. Significant Concentrations 2017 2016 United States of America $ 105,120 $ 77,986 International 49,609 35,452 Total $ 154,729 $ 113,438 No customer represented more than 10% of revenue for the nine months ended September 30, 2017 or 2016. As of September 30, 2017 and December 31, 2016, no customer represented 10% or more of total net accounts receivable. The Company tracks its assets by physical location. The majority of the Company’s long-lived assets are located in the United States. Financial instruments that subject the Company to concentrations of credit risk consist primarily of cash, cash equivalents, restricted cash, and accounts receivable. The Company maintains its cash, cash equivalents and restricted cash at high-quality financial institutions, primarily in the United States of America. Deposits, including those held in foreign branches of global banks, may exceed the amount of insurance provided on such deposits. As of September 30, 2017, the Company had cash and cash equivalents of $ 3.5 7.2 4.5 15.9 1.1 2.4 Generally, credit risk with respect to accounts receivable is diversified due to the number of entities comprising the Company’s customer base and their dispersion across different geographies and industries. The Company performs ongoing credit evaluations on certain customers and generally does not require collateral on accounts receivable. The Company maintains reserves for potential bad debts and historically such losses are generally not significant.	NOTE 3-Financial Instruments and Significant Concentrations Fair Value Measurements Fair value is defined as the price that would be received upon sale of an asset or paid to transfer a liability in an orderly transaction between market participants on the measurement date. When determining fair value, the Company considers the principal or most advantageous market in which it transacts, and considers assumptions that market participants would use when pricing the asset or liability. The Company applies the following fair value hierarchy, which prioritizes the inputs used to measure fair value into three levels and bases the categorization within the hierarchy upon the lowest level of input that is available and significant to the fair measurement: Level 1: Quoted prices in active markets for identical assets or liabilities accessible to the reporting entity at the measurement date. Level 2: Other than quoted prices included in Level 1 that are observable for the asset and liability, either directly or indirectly through market collaboration, for substantially the full term of the asset or liability. Level 3: Unobservable inputs for the asset or liability used to measure fair value to the extent that observable inputs are not available, thereby allowing for situations in which there is little, if any market activity for the asset or liability at measurement date. The Company does not have any assets that are carried at fair value on a recurring basis. The Company’s redeemable warrant liability and embedded derivative liability are the only liabilities that are carried at fair value on a recurring basis and are classified within Level 3 of the fair value hierarchy. Details of the redeemable warrant and embedded derivative liabilities, including valuation methodology and key assumptions and estimates used, are disclosed in Note 7 and Note 5, respectively. The Company’s policy is to recognize asset or liability transfers among Level 1, Level 2 and Level 3 as of the actual date of the events or change in circumstances that caused the transfer. During the two years ended December 31, 2015 and 2016, the Company had no transfers of its assets or liabilities between levels of the fair value hierarchy. The carrying amounts of the Company’s financial instruments including cash and cash equivalents, restricted cash, accounts receivable, accounts payable, and accrued liabilities approximate fair values due to their short-term maturities. Based on borrowing rates currently available to the Company for debt with similar terms, the carrying value of capital lease obligations, the line of credit and loan payable also approximate fair value as of the respective balance sheet dates. Due to the complex and unique terms of the Credit Facility, it is not reasonably practicable to determine the current fair value. Significant Concentrations 2014 2015 2016 United States of America $ 62,341 $ 82,803 $ 110,746 International 23,007 35,360 49,429 Total revenue $ 85,348 $ 118,163 $ 160,175 No customer represented more than 10% of revenue for the years ended December 31, 2014, 2015 or 2016. As of December 31, 2014, 2015 and 2016, no customers represented 10% or more of total net accounts receivable. The Company tracks its assets by physical location. The majority of the Company’s long-lived assets are located in the United States as of December 31, 2015 and 2016. Financial instruments that subject the Company to concentrations of credit risk consist primarily of cash, cash equivalents, restricted cash, and accounts receivable. The Company maintains its cash, cash equivalents and restricted cash at high-quality financial institutions, primarily in the United States of America. Deposits, including those held in foreign branches of global banks, may exceed the amount of insurance provided on such deposits. As of December 31, 2016, the Company had cash and cash equivalents of $ 4.5 15.9 2.4 Generally, credit risk with respect to accounts receivable is diversified due to the number of entities comprising the Company’s customer base and their dispersion across different geographies and industries. The Company performs ongoing credit evaluations on certain customers and generally does not require collateral on accounts receivable. The Company maintains reserves for potential bad debts and historically such losses are generally not significant.

INITIAL PUBLIC OFFERING

INITIAL PUBLIC OFFERING	9 Months Ended	12 Months Ended
	Sep. 30, 2017	Dec. 31, 2016
GP Investments Acquisition Corp [Member]
Collaborative Arrangements and Non-collaborative Arrangement Transactions [Line Items]
Initial Public Offering Disclosure [Text Block]	NOTE 3. INITIAL PUBLIC OFFERING On May 26, 2015, the Company sold 15,000,000 10.00 2,250,000 10.00 11.50	NOTE 3. INITIAL PUBLIC OFFERING On May 26, 2015, the Company sold 15,000,000 10.00 2,250,000 10.00 11.50

OTHER FINANCIAL INFORMATION

OTHER FINANCIAL INFORMATION	12 Months Ended
	Dec. 31, 2016
Organization, Consolidation and Presentation of Financial Statements [Abstract]
Additional Financial Information Disclosure [Text Block]	NOTE 4-OTHER FINANCIAL INFORMATION Cash, cash equivalents and restricted cash As discussed above, during 2016 the Company elected to early adopt ASU No. 2016-18, Statement of Cash Flows - Restricted Cash 2014 2015 2016 Cash and cash equivalents $ 13,758 $ 12,457 $ 9,385 Restricted cash: Control accounts under Credit Facility — — 18,263 Corporate credit card debts and other 102 102 589 Total cash, cash equivalents and restricted cash $ 13,860 $ 12,559 $ 28,237 Allowance for Doubtful Accounts 2014 2015 2016 Allowance, beginning of year $ — $ 115 $ 115 Provisions 186 55 57 Write offs, net of recoveries (71) (55) (136) Allowance, end of year $ 115 $ 115 $ 36 Prepaid Expenses and Other Current Assets 2015 2016 Prepaid expenses and deposits $ 4,298 $ 4,500 Foreign tax refunds receivable 238 483 Prepaid loan agent and service fees — 218 Other 541 547 Total $ 5,077 $ 5,748 Property and Equipment 2015 2016 Computer equipment $ 4,942 $ 6,033 Furniture and fixtures 2,078 2,406 Capitalized software costs 508 433 Leasehold improvements 605 739 Construction-in-progress 255 297 Total property and equipment 8,388 9,908 Less accumulated depreciation (4,255) (5,349) Property and equipment, net $ 4,133 $ 4,559 Depreciation expense was $ 0.8 1.4 1.7 Other Accrued Liabilities 2015 2016 Accrued compensation and benefits: Bonuses and commissions $ 6,754 $ 11,015 Salaries and benefits 5,568 7,289 Accrued sales and other taxes 4,845 8,411 Accrued professional fees 5,935 7,184 Current maturities of capital lease obligations 531 802 Income taxes payable 492 433 Other accrued expenses 2,027 1,516 Total accrued expenses $ 26,152 $ 36,650 As of December 31, 2015 and 2016, accrued professional fees included a 15 2.7 Advertising Advertising costs were $ 0.3 0.8 1.3 Other Expense, Net 2014 2015 2016 Interest income $ 8 $ 11 $ 27 Other expenses (4) (50) (90) Foreign currency transaction losses (847) (1,065) (1,724) Total other expense, net $ (843) $ (1,104) $ (1,787)

CASH, CASH EQUIVALENTS AND REST

CASH, CASH EQUIVALENTS AND RESTRICTED CASH	9 Months Ended
	Sep. 30, 2017
Cash and Cash Equivalents [Abstract]
Cash and Cash Equivalents Disclosure [Text Block]	NOTE 4—CASH, CASH EQUIVALENTS AND RESTRICTED CASH 2017 2016 Cash and cash equivalents $ 6,862 $ 9,385 Restricted cash: Control accounts under Credit Facility 8,294 18,263 Corporate credit card debts and other 433 589 Total cash, cash equivalents and restricted cash $ 15,589 $ 28,237 The majority of restricted cash relates to certain depository accounts that are subject to control agreements with the lenders under the Credit Facility as discussed in Note 5.

PRIVATE PLACEMENT

PRIVATE PLACEMENT	9 Months Ended	12 Months Ended
	Sep. 30, 2017	Dec. 31, 2016
GP Investments Acquisition Corp [Member]
Collaborative Arrangements and Non-collaborative Arrangement Transactions [Line Items]
Private Placement Disclosure [Text Block]	NOTE 4. PRIVATE PLACEMENT Simultaneously with the Initial Public Offering, the Sponsor purchased an aggregate of 6,062,500 1.00 11.50	NOTE 4. PRIVATE PLACEMENT Simultaneously with the Initial Public Offering, the Sponsor purchased an aggregate of 6,062,500 1.00 11.50

DEBT

DEBT	9 Months Ended	12 Months Ended
	Sep. 30, 2017	Dec. 31, 2016
Debt Disclosure [Abstract]
Debt Disclosure [Text Block]	NOTE 5—DEBT Credit Facility 2017 2016 Contractual obligations under Credit Facility $ 139,978 $ 169,158 Debt discount and issuance costs, net (59,822) (81,094) Net carrying value of Credit Facility 80,156 88,064 Less current maturities (11,750) (24,750) Long-term debt, net of current maturities $ 68,406 $ 63,314 In June 2016, the Company entered into a multi-draw term loan Financing Agreement (the “Credit Facility”) with a syndicate of lenders (the “Lenders”). The Credit Facility provides for an aggregate commitment up to $125.0 million, which consisted of an initial term loan for $30.0 million, a “delayed draw A Term Loan” for $65.0 million, and a “delayed draw B Term Loan” for $30.0 million. In October 2016, the Company and the Lenders entered into an amendment to the Credit Facility (the “Second Amendment”) that enabled the Company to borrow $65.0 million under the delayed draw A Term Loan and $12.5 million under the delayed draw B Term Loan, bringing total term loan borrowings under the Credit Facility to $ 107.5 17.5 80.2 88.1 December 31, PIK Amendment/ Liability Principal Reductions Accretion September 30, 2016 Accrual Fees Adjustments Scheduled Prepayments Expense 2017 Contractual liabilities: Principal balance $ 107,900 $ 2,038 $ - $ - $ (13,500) $ (21,493) (1) $ - $ 74,945 Mandatory trigger event exit fees 55,258 - - 5,775 - - - 61,033 Mandatory consulting fees 6,000 - - - (2,000) - - 4,000 Total contractual liability $ 169,158 $ 2,038 $ - $ 5,775 $ (15,500) $ (21,493) $ - $ 139,978 Debt discount and issuance costs: Original issue discount $ 2,150 $ - $ - $ - $ - $ (269) (2) $ - $ 1,881 Origination fee 5,375 - - - - (673) (2) - 4,702 Amendment fee 8,600 - 1,075 - - (1,080) (2) - 8,595 Fair value of warrants 7,608 - - - - (952) (2) - 6,656 Consulting fees to lenders 7,720 - - - - (966) (2) - 6,754 Mandatory trigger event exit fees 55,258 - - 5,775 - (7,480) (2) - 53,553 Other issuance costs 3,823 - 287 - - (481) (2) - 3,629 Total discount and issuance costs 90,534 - 1,362 5,775 - (11,901) - 85,770 Cumulative accretion (9,440) - - - - 2,040 (2) (18,548) (25,948) Net discount 81,094 - 1,362 5,775 - (9,861) (18,548) 59,822 Net carrying value $ 88,064 $ 2,038 $ (1,362) $ - $ (15,500) $ (11,632) $ 18,548 $ 80,156 (1) Mandatory principal prepayments in the aggregate of $ 21.5 14.1 4.0 75 2.5 0.9 (2) Due to the mandatory prepayments of principal discussed under (1) 9.9 11.9 2.0 Outstanding term loans under the Credit Facility mature in June 2020, and require monthly interest payments at 15.0 12.0 3.0 5.0 0.5 2.5 2.0 31.0 46.0 As set forth in the Second Amendment, beginning in the second quarter of 2017 and continuing through maturity of the term loans, the Credit Facility requires additional quarterly principal payments of the term loans equal to 75% of the calculated Excess Cash Flow (as defined in the Credit Facility) for the previous fiscal quarter. The calculation of Excess Cash Flow for the quarter ended March 31, 2017 resulted in a mandatory principal payment of $4.0 million that was paid in May 2017. The calculation of Excess Cash Flow for the quarters ended June 30, 2017 and September 30, 2017 did not result in a mandatory principal payment. Additionally, beginning on April 1, 2017, customer prepayments received for service periods commencing more than one year after the contract effective date were required to be applied to reduce the outstanding principal balance. This requirement led to a mandatory principal prepayment of $0.9 million for the nine months ended September 30, 2017. Pursuant to the Second Amendment, the Company was required to complete equity issuances resulting in net proceeds of at least $ 35.0 ⋅ the deadlines to deliver audited financial statements and to consummate equity issuances resulting in net proceeds of at least $ 35.0 ⋅ the Company made a principal prepayment of $ 6.5 75 4.0 2.5 ⋅ contractual principal amortization payments for April and May 2017 were increased by an aggregate of $ 2.5 ⋅ the Lenders amended the terms of the Credit Facility which eliminated non-compliance with certain budgetary compliance covenants prior to the effective date of the Third Amendment, and certain budgetary compliance covenants were amended to be generally less restrictive after the effective date of the Third Amendment. Additionally, the Lenders did not charge Default Interest during the period that the events of default existed. In May 2017, the Company and the Lenders entered into a fourth amendment to the Credit Facility to modify the covenant related to costs that may be incurred for an initial public offering. In June 2017, the Company and the Lenders entered into a fifth amendment (the “Fifth Amendment”) to the Credit Facility whereby the deadline was extended from August 31, 2017 until November 30, 2018 to consummate equity issuances for a minimum of $ 35.0 1.0 2.5 100 The Credit Facility also requires certain payments to the origination agent (the “Origination Agent”) upon the occurrence of a trigger event (“Trigger Event”), which is defined as the earliest of (i) the debt maturity date of June 2020, (ii) the first date on which all the obligations under the Credit Facility are repaid in full and the commitments of the Lenders are terminated, (iii) the acceleration of the obligations in the event of a default, (iv) initiation of any insolvency proceeding, foreclosure or deed in lieu of foreclosure, and (v) the termination of the Credit Facility for any reason. Upon a Trigger Event, the Company is required to pay (i) a commitment exit fee, (ii) a continuing origination agent service fee, (iii) a consulting exit fee of $ 14.0 2.0 The commitment exit fee is calculated using the annualized revenue for the most recent fiscal quarter in which a Trigger Event occurs, times a multiplier of 6.9% of annualized revenue up to $300.0 million, and lower percentages for annualized revenue in excess of $300.0 million. 14.8 12.9 The continuing origination agent service fee is also calculated using the annualized revenue for the most recent fiscal quarter in which a Trigger Event occurs, times a multiplier of 14.1% of annualized revenue up to $300.0 million, and lower percentages for annualized revenue in excess of $300.0 million 30.2 26.4 61.0 55.3 Based on $ 140.0 12-Month Period Ending Credit Facility September 30, Principal Exit Fees Consulting Other Total 2018 $ 9,750 $ - $ 2,000 $ - $ 11,750 2019 15,000 - 2,000 - 17,000 2020 50,195 61,033 - - 111,228 Total $ 74,945 $ 61,033 $ 4,000 $ - $ 139,978 Term loans under the Credit Facility are collateralized by substantially all assets of the Company, including certain cash depository accounts that are subject to control agreements with the Lenders. As of September 30, 2017 and December 31, 2016, the restricted cash balance under the control agreements totaled $ 8.3 18.3 Interest Expense and Other Debt Financing Expenses 2017 2016 Credit Facility: Interest expense at 12.0% $ (8,327) $ (993) PIK interest at 3.0% (2,038) (253) Accretion expense for funded debt (18,548) (3,326) Make-whole interest expense (4,607) (1) — Interest on other borrowings (109) (448) Total interest expense $ (33,629) $ (5,020) (1) Consists of make-whole interest payment associated with a $ 14.1 2017 2016 Unused line fees $ (664) $ (3,094) Collateral monitoring fees (1,734) (41) Write-off of debt discount and issuance costs (9,861) (1) - Target date fee for delayed closing of merger (1,250) - Amortization of debt issuance costs related to unfunded debt (855) (1,020) Amortization of prepaid agent fees (340) (123) Total other debt financing expenses $ (14,704) $ (4,278) (1) Consists of the write-off of the proportional debt discount and issuance costs associated with $ 21.5 Embedded Derivatives The Credit Facility includes features that were determined to be embedded derivatives requiring bifurcation and accounting as separate financial instruments. The Company determined that embedded derivatives include the requirement to pay (i) make-whole interest in connection with certain mandatory prepayments of principal, (ii) target date fees set forth in the Fifth Amendment to the Credit Facility, (iii) default interest due to non-credit-related events of default, and (iv) mandatory principal prepayments associated with customer prepayments for service periods that commence more than one year after the contract effective dates. These embedded derivatives are classified within Level 3 of the fair value hierarchy and have an aggregate fair value of $9.8 million and $5.4 million as of September 30, 2017 and December 31, 2016, respectively. The fair value of these embedded derivatives was estimated using the “with” and “without” method. Accordingly, the Credit Facility was first valued with the embedded derivatives (the “with” scenario) and subsequently valued without the embedded derivatives (the “without” scenario). The fair values of the embedded derivatives were estimated as the difference between these two scenarios. The fair values were determined using the income approach, specifically the yield method. As of September 30, 2017, key Level 3 assumptions and estimates used in the valuation of the embedded derivatives include timing of projected principal payments, remaining term to maturity of approximately 2.7 42 19.6 1.6 18.0 The fair value of the embedded derivatives as of September 30, 2017 and December 31, 2016 was $9.8 million and $5.4 million, respectively. The change in the fair value of embedded derivative liabilities resulted in a loss of $ 4.4 5.0 Write-off of Deferred Financing Costs For the nine months ended September 30, 2016, the Company paid an aggregate of $ 2.0	NOTE 5-DEBT 2015 2016 Credit Facility, net of discount $ — $ 88,064 Line of credit 14,700 — Note payable, interest at 9.0% 114 — Total 14,814 88,064 Less current maturities (14,814) (24,750) Long-term debt, net of current maturities $ — $ 63,314 Credit Facility Initial Agreement. In June 2016, the Company entered into a multi-draw term loan Financing Agreement (the “Credit Facility”) with a syndicate of lenders (the “Lenders”). The Credit Facility provides for an aggregate commitment up to $ 125.0 30.0 65.0 30.0 30.0 19.1 Outstanding term loans under the Credit Facility mature in June 2020, and require monthly interest payments at 15.0 12.0 3.0 15.0 65.0 5.0 0.5 2.5 2.0 Beginning in the second quarter of 2017 and continuing through maturity of the term loans, the Credit Facility requires additional quarterly principal payments of the term loans equal to 25 75 An origination fee equal to 5.0 2.0 Concurrently with execution of the Credit Facility, one of the lenders that serves as the origination agent (the “Origination Agent”) agreed to provide general business and financial strategy, corporate structure, and long-term strategic planning services pursuant to a consulting agreement that required the Company to issue a warrant and to make annual cash payments of $ 2.0 11,075,027 5.0 1.35 20.0 10.0 8.8 The Credit Facility also requires certain payments to the Origination Agent upon the occurrence of a trigger event (“Trigger Event”), which is defined as the earliest of (i) the debt maturity date of June 2020, (ii) the first date on which all the obligations are repaid in full and the commitments of the Lenders are terminated, (iii) the acceleration of the obligations in the event of a default, (iv) initiation of any insolvency proceeding, foreclosure or deed in lieu of foreclosure, and (v) the termination of the Credit Facility for any reason. Upon a Trigger Event, the Company is required to pay (i) a commitment exit fee, (ii) a continuing origination agent service fee, (iii) a consulting exit fee of $ 14.0 2.0 The commitment exit fee is calculated using the annualized revenue for the most recent fiscal quarter in which a Trigger Event occurs, times a multiplier of 6.9% of annualized revenue up to $300.0 million, and lower percentages for annualized revenue in excess of $300.0 million. 9.6 The continuing origination agent service fee is also calculated using the annualized revenue for the most recent fiscal quarter in which a Trigger Event occurs, times a multiplier of 14.1% of annualized revenue up to $300.0 million, and lower percentages for annualized revenue in excess of $300.0 million. 19.7 45.3 55.3 Debt issuance costs at inception of the Credit Facility include incremental direct costs incurred by the Company for professional fees and due diligence services of $ 2.9 0.4 0.1 0.2 Borrowings under the Credit Facility are collateralized by substantially all assets of the Company, including certain cash depository accounts that are subject to control agreements with the Lenders. As of December 31, 2016, the restricted cash balance under the control agreements totaled $ 18.3 At inception of the Credit Facility, the future proceeds from the delayed draw A and B Term Loans were structured to fund required payments to settle the judgment in the Oracle litigation and to accelerate the Company’s next phase of growth and product portfolio expansion. Under the Credit Facility, the Lenders’ obligation to fund the delayed draw A and B Term Loans was subject to certain conditions set forth in the Credit Facility. In October 2016, the Company determined that the amount of borrowings required to fully settle the Oracle litigation discussed in Note 9 exceeded the limitation set forth in the Credit Facility, and the Company had not delivered 2015 audited financial statements to the Lenders, both of which resulted in the existence of an event of default and prevented the Company from being able to gain access to the delayed draw A and B Term Loans. Amendment to Credit Facility. In October 2016, the Company and the Lenders entered into an amendment to the Credit Facility (the “Second Amendment”), which provided for the following: ⋅ The Lenders agreed to modify certain conditions precedent to enable funding of the delayed draw A Term Loan for $ 65.0 12.5 2.0 1.6 17.5 ⋅ The Lenders provided a waiver of the existing events of default, and agreed to waive their right to charge Default Interest during the period that the event of default existed. ⋅ The Company was required to complete an equity offering of at least $ 10.0 ⋅ During the seven-month period ending on May 28, 2017, the Company was required to complete additional equity issuances that result in aggregate net proceeds of at least $ 35.0 50 ⋅ Beginning in the second quarter of 2017, the requirement to make quarterly principal payments equal to 25 75 ⋅ The monthly collateral monitoring fee increased from 0.50% per annum to 2.50 ⋅ The Company paid a $ 10.0 1.5 In addition to the execution of the Second Amendment, the Company and the Origination Agent entered into an amended consulting agreement, which eliminated the pro rata reduction in the annual cash portion of the consulting fee when over 50% of the principal balances have been repaid. The elimination of the pro rata reduction changed the contingent nature of the future consulting payments and, accordingly, the Company accrued the entire $ 6.0 During November and December of 2016 and the first four months of 2017, the Company had made expenditures that exceeded certain budgetary compliance covenants set forth in the Credit Facility and the Company failed to provide audited financial statements by April 30, 2017, which resulted in the existence of events of default under the Credit Facility. As discussed in Note 12, the Lenders amended the Credit Facility in May 2017 (the “Third Amendment”) and revised the metrics associated with the previously violated covenants whereby they are less restrictive for past and future compliance and extended the due date of the audited financial statements to August 31, 2017, which resulted in the elimination of these covenant violations. June 24, PIK Liability Principal Funding Amendment December 31, 2016 Accrual Adjustments Borrowings Payments Transfers (1) Costs 2016 Contractual liabilities: Principal balance $ 30,000 $ 900 $ — $ 77,500 $ (500) $ — $ — $ 107,900 Mandatory trigger event exit fees 45,301 — 9,957 — — — — 55,258 Mandatory consulting fees — — 6,000 — — — — 6,000 Total contractual liability $ 75,301 $ 900 $ 15,957 $ 77,500 $ (500) $ — $ — $ 169,158 Debt discount and issuance costs: Original issue discount $ 600 $ — $ — $ 1,550 $ — $ — $ — $ 2,150 Origination fee 1,500 — — — — 3,875 — 5,375 Amendment fee — — — — — — 8,600 8,600 Fair value of warrants 2,123 — — — — 5,485 — 7,608 Consulting fees to lenders 480 — 6,000 — — 1,240 — 7,720 Mandatory trigger event exit fees 45,301 — 9,957 — — — — 55,258 Other issuance costs 697 — — — — 1,799 1,327 3,823 Total discount and issuance costs $ 50,701 $ — $ 15,957 $ 1,550 $ — $ 12,399 $ 9,927 $ 90,534 Amortization expense, net (2) (9,440) Net discount 81,094 Net carrying value $ 88,064 (1) The proportionate debt issuance costs for periods prior to the funding date were transferred from the unfunded debt to the funded debt in October 2016 in connection with the Amendment. (2) Consists of $ 8.4 1.1 The Company accounts for debt issuance costs related to the unfunded portion of the Credit Facility as a long-term asset that is amortized to expense using the straight-line method over the four-year term of the Credit Facility. June 24, Funding (1) Amendment December 31, Origination fee $ 4,750 $ (3,875) $ — $ 875 Amendment fee — — 1,400 1,400 Fair value of warrants 6,724 (5,485) — 1,239 Consulting fees to lenders 1,520 (1,240) — 280 Other issuance costs 2,205 (1,799) 183 589 Total deferred debt issuance costs $ 15,199 $ (12,399) $ 1,583 4,383 Amortization expense, net (2) (433) Deferred debt issuance costs, net $ 3,950 (1) The proportionate costs and accumulated amortization for the period prior to the funding date were transferred from the unfunded debt to the funded debt in October 2016 in connection with the Amendment. (2) Consists of amortization expense related to unfunded debt of $ 1.5 77.5 As of December 31, 2016, accretion of discount and debt issuance costs related to the funded portion of the Credit Facility is at an annual rate of 25.6 40.6 169.2 Year Ending December 31, Principal Trigger Consulting Total 2017 $ 22,750 (1) $ — $ 2,000 $ 24,750 2018 28,500 — 2,000 30,500 2019 30,000 — 2,000 32,000 2020 26,650 55,258 — 81,908 Total $ 107,900 $ 55,258 $ 6,000 $ 169,158 (1) Consists of aggregate monthly principal amortization as set forth in the Third Amendment to the Credit Facility discussed in Note 12. The principal amortization set forth in the table above reflects accelerated payment amounts assuming the Company is unable to complete equity issuances for net proceeds of at least $35.0 million by the original deadline of May 28, 2017 (subsequently amended to November 30, 2018) as set forth in the Credit Facility. As of December 31, 2016, the current maturities of long-term debt amounted to $ 24.8 14.1 6.5 4.0 2014 2015 2016 Credit Facility: Interest expense at 12.0% $ — $ — $ 3,597 PIK interest at 3.0% — — 900 Accretion expense for funded debt — — 8,371 Interest on other borrowings 742 829 488 Total interest expense $ 742 $ 829 $ 13,356 2014 2015 2016 Unused line fees Collateral monitoring fees $ — $ — $ 4,095 Amortization of debt issuance costs related to unfunded debt — — 538 Amortization of prepaid agent fees and other — — 1,501 Interest on other borrowings — — 237 Total debt financing fees $ — $ — $ 6,371 Success Fee. If the Company requests that the Lenders assist in arranging future debt financings, a “success fee” equal to 4.0 Embedded Derivatives The Company’s Credit Facility includes features that were determined to be embedded derivatives requiring bifurcation and accounting as separate financial instruments. The Company determined that the mandatory prepayment and default interest due to non-credit-related events of default derivatives are classified within Level 3 of the fair value hierarchy. Based on the nature of these features, the embedded derivatives had a de minimus initial fair value at inception of the Credit Facility. Embedded derivatives are initially recorded at fair value and are subject to periodic re-measurement as of each balance sheet date. The fair value of these embedded derivatives was estimated using the “with” and “without” method. Accordingly, the Credit Facility was first valued with the embedded derivatives (the “with” method) and subsequently valued without the embedded derivatives (the “without” method). The fair values of the embedded derivatives were estimated as the difference between these two methods. The fair values were determined using the income approach, specifically the yield method. Key Level 3 assumptions and estimates used in the valuation of the embedded derivatives as of December 31, 2016 include timing of projected principal payments, remaining term to maturity of approximately 3.5 34 21 2 19 5.4 Line of Credit Until June 2016, the Company had a line of credit that provided for total borrowings of $ 15.0 0.3 prime rate plus 0.75% 4.25

STOCK OPTIONS AND WARRANTS

STOCK OPTIONS AND WARRANTS	9 Months Ended	12 Months Ended
	Sep. 30, 2017	Dec. 31, 2016
STOCK OPTIONS AND WARRANTS [Abstract]
Disclosure of Stock Options and Warrants [Text Block]	NOTE 6—STOCK OPTIONS AND WARRANTS Stock Options Nine Months Ended September 30: 2017 2016 Shares (1) Price (2) Term (3) Shares (1) Price (2) Term (3) Outstanding, beginning of period 53,731 $ 0.46 4.6 52,795 $ 0.44 5.4 Granted 7,427 1.80 2,386 1.39 Cancellations (3,691) 0.36 (471) 0.98 Exercised (2,031) 0.20 (67) 0.27 Outstanding, end of period (4) 55,436 0.66 4.9 54,643 0.48 4.9 Vested, end of period (4) 45,539 0.45 3.9 46,701 0.35 4.3 (1) Represents the number of shares of RSI common stock. (2) Represents the weighted average exercise price per share. (3) Represents the weighted average remaining contractual term in years until the stock options expire. (4) As of September 30, 2017, the aggregate intrinsic value of stock options outstanding was $ 62.2 62.1 Upon consummation of the business combination and reverse recapitalization discussed in Notes 1 and 11, options outstanding for 55.4 0.66 13.3 2.76 For the nine months ended September 30, 2017, the Company granted stock options for an aggregate of approximately 7.4 Grant Date June 29, 2017 August 30, 2017 Number of shares of RSI common stock 6,628 799 Exercise price $ 1.80 $ 1.78 Vesting period (in years) 1.0 to 3.0 3.0 Expiration date (in years) 10.0 10.0 The weighted average fair value per common share for stock options granted for the nine months ended September 30, 2017 was $ 0.63 4.7 5.9 1.9 33 1.80 As of September 30, 2017, the Company had approximately 8.4 2.7 2017 2016 Cost of revenues $ 273 $ 221 Sales and marketing 907 627 General and administrative 736 981 Total $ 1,916 $ 1,829 As of September 30, 2017, total unrecognized compensation cost related to unvested stock options was $ 4.3 1.9 For additional information about the Company’s stock option plans, please refer to Note 7 to RSI’s consolidated financial statements for the year ended December 31, 2016, beginning on page F-51 in the Registration Statement on Form S-4, as amended, filed with the SEC by GPIA on September 7, 2017. Warrants Date Issued Expiration Date Exercise Price Number of Origination Agent warrants: Credit Facility issuance June 2016 June 2026 $ 1.35 11,075 Anti-dilution issuance October 2016 October 2026 1.35 3,035 Guarantee warrants October 2014 October 2019 1.16 345 Total 14,455 Upon consummation of the business combination and reverse recapitalization discussed in Notes 1 and 11, Origination Agent warrants outstanding for an aggregate of 14.1 1.35 3,378,000 5.64 62,000 3,440,000 5.64 42,556 The Origination Agent warrants shown in the table above are classified under Level 3 of the fair value hierarchy. The fair value of the Origination Agent warrants as of September 30, 2017 and December 31, 2016 was $ 21.3 7.3 14.0 2.9 The valuation methodology for the Origination Agent warrants discussed above was performed through a hybrid model using Monte Carlo simulation, which considered alternative scenarios for the consummation of the reverse recapitalization discussed in Notes 1 and 11, a subsequent initial public offering, and a liquidation of the Company. Key Level 3 assumptions inherent in the warrant valuation methodology as of September 30, 2017 include projected revenue multiples of 1.7 1.8 46 48 1.4 2.0 6 20 The Origination Agent warrants were redeemable for cash at the option of the holder under certain circumstances that required classification as a liability through September 30, 2017. Upon consummation of the Merger Agreement discussed in Note 11, the holder of Origination Agent warrants agreed to eliminate the cash redemption feature and the anti-dilution provisions associated with such warrants in exchange for the issuance of additional warrants to purchase approximately 260,000 1.35	NOTE 7-STOCK OPTIONS AND WARRANTS Stock Options In 2007, the Company established the 2007 Stock Plan (the “2007 Plan”), which cumulatively reserved up to 59,537,015 shares of Class B Common Stock, and governs the grant of stock options to employees and directors. The 2007 Plan was terminated in November 2013, however the terms of the 2007 Plan will continue to govern any outstanding awards thereunder. In October 2013, the Company established the 2013 Equity Incentive Plan (the “2013 Plan”). Initially reserved under the 2013 Plan are up to 8,563,463 shares of Class A Common Stock. In addition, the board of directors and stockholders authorized the reservation of up to 46,996,297 shares of Class A Common Stock under the 2013 Plan to cover any outstanding options issued pursuant to the 2007 Plan, which may be forfeited or expire unexercised. As the 2007 Plan was terminated in November 2013, options that expired or were forfeited under the 2007 Plan thereafter will be available for re-grant under the 2013 Plan as options for Class A Common Stock. The 2007 Plan and 2013 Plan (collectively referred to as the “Stock Plans”) provide for stock options to be granted to employees and directors at an exercise price not less than 100% of the fair value at the grant date as determined by the Board of Directors. The options granted generally have a maximum term of 10 years from grant date and are exercisable upon vesting. Option grants generally vest as to one-third of the shares subject to the award on each anniversary of the vesting commencement date, which may precede the grant date of such award. The Company had reserved shares of Class A Common Stock under the 2013 Plan for a total of 16,803,459 and 23,240,522 shares (before giving effect for options exercised under the 2013 Plan for 8,329 shares in 2016) as of December 31, 2015 and 2016, respectively. As of December 31, 2015 and 2016, options were outstanding under the 2013 Plan for 9,901,529 and 11,123,362 shares, respectively. As of December 31, 2016, stock options for 42,607,940 shares were outstanding under the 2007 Plan. 2014 2015 2016 Shares Price (1) Term (2) Shares Price (1) Term (2) Shares Price (1) Term (2) Outstanding, beginning of year 46,883 $ 0.27 49,183 $ 0.37 52,795 $ 0.44 Granted 5,563 1.20 4,942 1.21 2,386 1.39 Forfeited (2,839 ) 0.38 (1,134 ) 0.78 (1,305 ) 1.21 Exercised (424 ) 0.21 (196 ) 0.26 (145 ) 0.34 Outstanding, end of year (3)(4) 49,183 0.37 6.1 52,795 0.44 5.4 53,731 0.46 4.6 Vested, end of year (3) 38,010 0.23 5.4 43,493 0.29 4.7 47,491 0.36 4.1 (1) Represents the weighted average exercise price. (2) Represents the weighted average remaining contractual term in years until the stock options expire. (3) As of December 31, 2014, 2015 and 2016, the aggregate intrinsic value of stock options outstanding was $37.3 million, $45.6 million and $28.7 million, respectively. As of December 31, 2014, 2015 and 2016, the aggregate intrinsic value of vested stock options was $33.7 million, $43.9 million and $28.7 million, respectively. (4) The number of outstanding stock options that are not expected to ultimately vest due to forfeiture is immaterial as of December 31, 2016. 2014 2015 2016 Available, beginning of year 8,380 5,656 6,902 Granted (5,563 ) (4,942 ) (2,386 ) Cancellations under 2007 and 2013 Plans 2,839 1,134 1,305 Newly authorized by Board of Directors - 5,054 6,288 Available, end of year 5,656 6,902 12,109 2014 2015 2016 Expected life (in years) 6.0 6.0 6.0 Volatility 49% 40% 37% Dividend yield 0% 0% 0% Risk-free interest rate 1.8% 1.6% 1.4% Fair value per common share $1.20 $1.21 $1.39 The BSM model requires various highly subjective assumptions that represent management’s best estimates of the fair value of the Company’s common stock, volatility, risk-free interest rates, expected term, and dividend yield. Given the absence of an active market for the Company’s common stock, the Company utilized an independent valuation firm to determine its common stock value generally using the income approach and the market approach valuation methods. The valuation results are reviewed and approved by the Company’s board of directors. The forfeiture rate is based on an analysis of the Company’s actual historical experience. The expected term represents the weighted-average period that options granted are expected to be outstanding giving consideration to vesting schedules. Since the Company does not have an extended history of actual exercises, the Company has estimated the expected term using a simplified method which calculates the expected term as the average of the time-to-vesting and the contractual life of the awards. The Company has never declared or paid cash dividends and does not plan to pay cash dividends in the foreseeable future; therefore, the Company used an expected dividend yield of zero. The risk-free interest rate is based on U.S. Treasury rates in effect during the expected term of the grant. The expected volatility is based on historical volatility of publicly-traded peer companies. The intrinsic value of the vested employee options exercised during the years ended December 31, 2014, 2015, and 2016 was $0.4 million, $0.2 million and $0.2 million, respectively. The weighted-average grant date fair value per share of employee options during the years ended December 31, 2014, 2015 and 2016 was $0.57, $0.49 and $0.52, respectively. 2014 2015 2016 Cost of revenue $ 375 $ 319 $ 286 Sales and marketing 573 698 764 General and administrative 1,132 1,255 1,247 Total $ 2,080 $ 2,272 $ 2,297 As of December 31, 2014, 2015 and 2016, total unrecognized compensation costs related to unvested stock options were $3.6 million, $3.3 million and $1.9 million, respectively. The remaining unrecognized costs are expected to be recognized on a straight-line basis over a weighted-average period of approximately 1.5 years. Warrants Expiration Number of Shares Description Grant Date Date Exercise Price 2015 2016 Guarantee Warrants October 2014 October 2019 $ 1.16 345 (1) 345 (1) Redeemable Origination Agent Warrants: Original Warrants June 2016 June 2026 (2) $ 1.35 - 11,075 (3) Anti-dilution Warrants October 2016 October 2026 (2) $ 1.35 - 3,035 (3) Total 345 14,455 (1) In October 2014, the Company issued warrants to certain owners of Series B Preferred Stock, in exchange for a guarantee up to £550,000 to the United Kingdom government for support service agreements to be provided by the Company for approximately three years. As of December 31, 2016, all of the shares pursuant to the warrants are exercisable and no shares have been exercised since the original grant. Since a performance commitment date has not been established, the fair value of the warrants is adjusted periodically until the commitment date occurs. The aggregate fair value through December 31, 2016 amounts to $84,000, which was amortized as a component of sales and marketing expense over the guarantee period. Accordingly, the Company recognized expenses of approximately $8,000, $59,000 and $(7,000), respectively, for the years ended December 31, 2014, 2015 and 2016. The unamortized expense as of December 31, 2016 is approximately $24,000, which is expected to be amortized to sales and marketing expense during the year ending December 31, 2017. (2) The expiration date is the earlier to occur of the stated expiration date or the date when the Company experiences a change of control. (3) In order to maintain the number of shares equivalent to 5.0% of the Company’s fully-diluted share capital, the number of shares issuable under the original warrant increased in October 2016. The number of shares is subject to further increases if the Company completes additional equity offerings up to $10.0 million. The Origination Agent warrants are redeemable for cash at the option of the holders at the earliest to occur of (i) termination of the Credit Facility discussed in Note 5, (ii) a change of control, or (ii) 30 days prior to the stated expiration date of the Origination Agent warrants. Since none of these events are probable of occurrence before January 1, 2018, the redemption value of the warrants is classified as a long-term liability in the accompanying consolidated balance sheet as of December 31, 2016. The redemption price is equal to the fair value of the Origination Agent warrants on the date that redemption is elected. Valuation of Warrants Issued (1) Year-End Liability Redeemable Origination Agent Warrants Exercise Number of Original Anti- Changes in Fair Value (1) December Original Warrants $ 1.35 11,075 $ 8,847 (2) $ - $ (3,142 ) (4) $ 5,705 Anti-dilution Warrants $ 1.35 3,035 - 1,484 (3) 80 (4) 1,564 Total 14,110 $ 8,847 $ 1,484 $ (3,062 ) $ 7,269 (1) The Redeemable warrants are classified within Level 3 of the fair value hierarchy. Valuation of the warrants was performed by an independent valuation specialist at the original issuance dates and as of December 31, 2016. The valuation methodology was performed through a hybrid model using Monte Carlo simulation, which considered possible future equity financing and liquidity scenarios, including an initial public offering, a sale of the business, and a liquidation of the Company. The valuation methodology for the redeemable warrants was performed through a hybrid model using Monte Carlo simulation, which considered possible future equity financing and liquidity scenarios, including an initial public offering, a sale of the business, and a liquidation of the Company. Key Level 3 assumptions inherent in the valuation methodology during 2016 include projected revenue multiples ranging from 1.7 to 2.0, volatility ranging from 44% to 65%, the risk-free interest rate ranging from 0.5% to 1.4%, a discount rate for lack of marketability ranging from 26% to 31%, and the overall discount rate of approximately 25%. (2) As discussed in Note 5, the original fair value of the warrants to purchase 11,075,027 shares of the Company’s Class A Common Stock was $8.8 million which is being accounted for as a debt issuance cost. (3) As discussed in Note 6, the issuance of 56,441,036 shares of Series C Preferred Stock for $0.1772 per share increased the Company’s fully diluted share capital. Accordingly, an additional warrant was issued to the Origination Agent for 3,035,232 shares of the Company’s Class A Common Stock with an estimated fair value of $1.5 million, which is included in the loss on embedded derivatives and redeemable warrants, net in the accompanying consolidated statement of operations for the year ended December 31, 2016. (4) The adjustment to fair value of both warrants from the respective issuance dates through December 31, 2016 was a gain of $3.1 million, which is included in the loss on embedded derivatives and redeemable warrants, net for the year ended December 31, 2016.

CAPITAL STRUCTURE

CAPITAL STRUCTURE	12 Months Ended
	Dec. 31, 2016
Stockholders' Equity Note [Abstract]
Stockholders' Equity Note Disclosure [Text Block]	NOTE 6-CAPITAL STRUCTURE On October 31, 2016, the Company filed Amended and Restated Articles of Incorporation (“Restated Articles”) in connection with the designation and issuance of 56,441,036 10.0 Common Stock Voting Rights. The holders of Class A Common Stock, Class B Common Stock and Common Stock shall vote together as one class on all matters submitted to a vote of the stockholders. Each holder of Class B Common Stock is entitled to 15 votes for each share owned. Each holder of Class A Common Stock and Common Stock is entitled to one vote for each share owned. Additionally, as discussed below, each holder of convertible Preferred Stock is entitled to vote on an as converted basis. Conversion. Each share of Class B Common Stock is convertible into one share of Class A Common Stock at the option of the holder at any time, or automatically into one share of Class A Common Stock at the earliest of: · Date specified by affirmative vote of the holders of at least two-thirds of the outstanding shares of Class B Common Stock, voting as a single class; · Transfer of such share, except permitted transfers as defined; · Immediate conversion upon the death or incapacity of the owner of Class B Common Stock; or · Conversion upon death or incapacity of both of the Company’s co-founders, and when there has been no designated proxy holder. The shares of Class B Common Stock will convert automatically into Class A Common Stock on the date on which the number of outstanding shares of Class B Common Stock represents less than 10% of the aggregate combined number of outstanding shares of Class A Common Stock and Class B Common Stock. Transfer of Shares. During 2014, a partnership owned 331,928 Preferred Stock Presented below is a summary by series of the authorized, issued and outstanding shares, the net carrying values, and the liquidation preferences of Preferred Stock as of December 31, 2015 and 2016 (in thousands): Number of Shares (1) Carrying Value (2) Liquidation Preference (3) Series of Preferred Stock 2015 2016 2015 2016 2015 2016 A 5,500 5,500 $ 493 $ 493 $ 550 $ 550 B 38,545 38,545 9,142 9,142 10,000 10,000 C - 56,441 - 9,907 - 10,001 Total 44,045 100,486 $ 9,635 $ 19,542 $ 10,550 $ 20,551 (1) Represents the number of shares by series that are authorized, issued and outstanding. (2) The carrying value for each series of Preferred Stock is net of incremental and direct professional fees and other costs incurred in connection with the original issuance. (3) In the event of a liquidation, sale, dissolution, change of control, or winding up of the Company, whether voluntary or involuntary, the holders of Preferred Stock are entitled to receive, prior and in preference to the holders of Common Stock Securities, any distribution of the assets of the Company in an amount equal to the sum of (i) the original issuance price of $ 0.1000 0.2594 0.1772 Each share of Preferred Stock is immediately convertible at the option of the holder into shares of Class A or Class B Common Stock. Presented below are the respective conversion prices applicable to each series of Preferred Stock, the number of shares of Class A or Class B Common Stock into which each series of Preferred Stock is convertible, and the respective ownership and voting percentages by series on an as converted basis as of December 31, 2016 (in thousands, except conversion prices and percentages): Conversion Rights As Converted Basis Liquidation Conversion Number of Shares of Common Stock (2) Ownership Voting Series of Preferred Stock Preference Price (1) Class A Class B Total Percentage (3) Power (4) A $ 550 $ 0.1000 - 5,500 5,500 2.7 % 3.7 % B 10,000 $ 0.2594 - 38,545 38,545 19.1 % 25.9 % C 10,001 $ 0.1772 56,441 - 56,441 27.9 % 2.5 % Total $ 20,551 56,441 44,045 100,486 49.7 % 32.1 % (1) The conversion rates for each series of Preferred Stock are initially equal to the original issuance price per share, subject to future adjustment for the effect of any stock split, stock dividend, or similar event. The conversion rates are also subject to anti-dilution adjustments in the event the Company subsequently issues equity securities at an issuance price, or equity-derived securities at a conversion price, below the original issuance price per share of the Preferred Stock. The Series B holders agreed to forego their right to anti-dilution protection upon issuance of the Series C Preferred, although such rights remain in effect for any future issuances. Additionally, if the Company subsequently issues any equity or equity-derived securities, the holders of Series B and Series C Preferred Stock have the right to convert their shares to such securities at any time prior to the earlier of (i) completion of a qualified IPO (defined below), or (ii) October 28, 2018. 56,441,036 44,045,460 (2) Computed by dividing the aggregate liquidation preference by the applicable conversion price applicable to each series of Preferred Stock. (3) Represents the aggregate ownership percentage by series as of December 31, 2016, based on the number of shares of Common Stock Securities into which each series of Preferred Stock is convertible. The holders of the Series B and Series C Preferred Stock are under common control whereby their aggregate ownership is 47.0 (4) Represents the aggregate voting power by series as of December 31, 2016, based on the number of shares of Common Stock Securities into which each series of Preferred Stock is convertible. Specifically, (i) the holders of Series A and Series B Preferred Stock are entitled to 15 votes for each share of Class B Common Stock into which their shares of Preferred Stock are convertible, and (ii) the holders of Series C Preferred Stock are entitled to one vote for each share of Class A Common Stock into which their shares of Preferred Stock are convertible. So long as at least 3,750,000 shares of Preferred Stock remain outstanding, the holders of the Series A and Series B Preferred Stock, voting as a single class, are entitled to elect one member to the Company’s board of directors. The holders of the Series B and Series C Preferred Stock are under common control whereby their aggregate voting power is 28.4%. Redemption Events. A liquidation or winding up of the Company, a greater than 50% change in control, payment of aggregate dividends in excess of $20.0 million, or a sale of substantially all of its assets would constitute redemption events under the Restated Articles. Beneficial Conversion Feature At the date of issuance of the Series C Preferred Stock, the fair value of the Company’s Class A Common Stock exceeded the $0.1772 issuance price per share of the Series C Preferred Stock. The fair value of the shares of Class A Common Stock into which the shares of Series C Preferred Stock were immediately convertible had a fair value more than $10.0 million greater than the cash consideration received for the issuance of the Series C Preferred Stock, resulting in the recognition of a beneficial conversion feature that was equal to the aggregate Series C Preferred Stock issuance price of $10.0 million. Accordingly, deemed dividends of $ 10.0 Dividends The holders of Class A Common Stock, Class B Common Stock and Common Stock shall be treated equally on a per share basis with respect to dividends or distributions paid in cash by the Company. However, if dividends are declared in the form of shares, such distribution of shares shall be based on the class of Common Stock Securities owned at the date such dividend is declared. The holders of Preferred Stock are entitled to dividends per share at the annual rate of 8.0

SHAREHOLDERS' EQUITY

SHAREHOLDERS' EQUITY	9 Months Ended	12 Months Ended
	Sep. 30, 2017	Dec. 31, 2016
Collaborative Arrangements and Non-collaborative Arrangement Transactions [Line Items]
Stockholders' Equity Note Disclosure [Text Block]		NOTE 6-CAPITAL STRUCTURE On October 31, 2016, the Company filed Amended and Restated Articles of Incorporation (“Restated Articles”) in connection with the designation and issuance of 56,441,036 10.0 Common Stock Voting Rights. The holders of Class A Common Stock, Class B Common Stock and Common Stock shall vote together as one class on all matters submitted to a vote of the stockholders. Each holder of Class B Common Stock is entitled to 15 votes for each share owned. Each holder of Class A Common Stock and Common Stock is entitled to one vote for each share owned. Additionally, as discussed below, each holder of convertible Preferred Stock is entitled to vote on an as converted basis. Conversion. Each share of Class B Common Stock is convertible into one share of Class A Common Stock at the option of the holder at any time, or automatically into one share of Class A Common Stock at the earliest of: · Date specified by affirmative vote of the holders of at least two-thirds of the outstanding shares of Class B Common Stock, voting as a single class; · Transfer of such share, except permitted transfers as defined; · Immediate conversion upon the death or incapacity of the owner of Class B Common Stock; or · Conversion upon death or incapacity of both of the Company’s co-founders, and when there has been no designated proxy holder. The shares of Class B Common Stock will convert automatically into Class A Common Stock on the date on which the number of outstanding shares of Class B Common Stock represents less than 10% of the aggregate combined number of outstanding shares of Class A Common Stock and Class B Common Stock. Transfer of Shares. During 2014, a partnership owned 331,928 Preferred Stock Presented below is a summary by series of the authorized, issued and outstanding shares, the net carrying values, and the liquidation preferences of Preferred Stock as of December 31, 2015 and 2016 (in thousands): Number of Shares (1) Carrying Value (2) Liquidation Preference (3) Series of Preferred Stock 2015 2016 2015 2016 2015 2016 A 5,500 5,500 $ 493 $ 493 $ 550 $ 550 B 38,545 38,545 9,142 9,142 10,000 10,000 C - 56,441 - 9,907 - 10,001 Total 44,045 100,486 $ 9,635 $ 19,542 $ 10,550 $ 20,551 (1) Represents the number of shares by series that are authorized, issued and outstanding. (2) The carrying value for each series of Preferred Stock is net of incremental and direct professional fees and other costs incurred in connection with the original issuance. (3) In the event of a liquidation, sale, dissolution, change of control, or winding up of the Company, whether voluntary or involuntary, the holders of Preferred Stock are entitled to receive, prior and in preference to the holders of Common Stock Securities, any distribution of the assets of the Company in an amount equal to the sum of (i) the original issuance price of $ 0.1000 0.2594 0.1772 Each share of Preferred Stock is immediately convertible at the option of the holder into shares of Class A or Class B Common Stock. Presented below are the respective conversion prices applicable to each series of Preferred Stock, the number of shares of Class A or Class B Common Stock into which each series of Preferred Stock is convertible, and the respective ownership and voting percentages by series on an as converted basis as of December 31, 2016 (in thousands, except conversion prices and percentages): Conversion Rights As Converted Basis Liquidation Conversion Number of Shares of Common Stock (2) Ownership Voting Series of Preferred Stock Preference Price (1) Class A Class B Total Percentage (3) Power (4) A $ 550 $ 0.1000 - 5,500 5,500 2.7 % 3.7 % B 10,000 $ 0.2594 - 38,545 38,545 19.1 % 25.9 % C 10,001 $ 0.1772 56,441 - 56,441 27.9 % 2.5 % Total $ 20,551 56,441 44,045 100,486 49.7 % 32.1 % (1) The conversion rates for each series of Preferred Stock are initially equal to the original issuance price per share, subject to future adjustment for the effect of any stock split, stock dividend, or similar event. The conversion rates are also subject to anti-dilution adjustments in the event the Company subsequently issues equity securities at an issuance price, or equity-derived securities at a conversion price, below the original issuance price per share of the Preferred Stock. The Series B holders agreed to forego their right to anti-dilution protection upon issuance of the Series C Preferred, although such rights remain in effect for any future issuances. Additionally, if the Company subsequently issues any equity or equity-derived securities, the holders of Series B and Series C Preferred Stock have the right to convert their shares to such securities at any time prior to the earlier of (i) completion of a qualified IPO (defined below), or (ii) October 28, 2018. 56,441,036 44,045,460 (2) Computed by dividing the aggregate liquidation preference by the applicable conversion price applicable to each series of Preferred Stock. (3) Represents the aggregate ownership percentage by series as of December 31, 2016, based on the number of shares of Common Stock Securities into which each series of Preferred Stock is convertible. The holders of the Series B and Series C Preferred Stock are under common control whereby their aggregate ownership is 47.0 (4) Represents the aggregate voting power by series as of December 31, 2016, based on the number of shares of Common Stock Securities into which each series of Preferred Stock is convertible. Specifically, (i) the holders of Series A and Series B Preferred Stock are entitled to 15 votes for each share of Class B Common Stock into which their shares of Preferred Stock are convertible, and (ii) the holders of Series C Preferred Stock are entitled to one vote for each share of Class A Common Stock into which their shares of Preferred Stock are convertible. So long as at least 3,750,000 shares of Preferred Stock remain outstanding, the holders of the Series A and Series B Preferred Stock, voting as a single class, are entitled to elect one member to the Company’s board of directors. The holders of the Series B and Series C Preferred Stock are under common control whereby their aggregate voting power is 28.4%. Redemption Events. A liquidation or winding up of the Company, a greater than 50% change in control, payment of aggregate dividends in excess of $20.0 million, or a sale of substantially all of its assets would constitute redemption events under the Restated Articles. Beneficial Conversion Feature At the date of issuance of the Series C Preferred Stock, the fair value of the Company’s Class A Common Stock exceeded the $0.1772 issuance price per share of the Series C Preferred Stock. The fair value of the shares of Class A Common Stock into which the shares of Series C Preferred Stock were immediately convertible had a fair value more than $10.0 million greater than the cash consideration received for the issuance of the Series C Preferred Stock, resulting in the recognition of a beneficial conversion feature that was equal to the aggregate Series C Preferred Stock issuance price of $10.0 million. Accordingly, deemed dividends of $ 10.0 Dividends The holders of Class A Common Stock, Class B Common Stock and Common Stock shall be treated equally on a per share basis with respect to dividends or distributions paid in cash by the Company. However, if dividends are declared in the form of shares, such distribution of shares shall be based on the class of Common Stock Securities owned at the date such dividend is declared. The holders of Preferred Stock are entitled to dividends per share at the annual rate of 8.0
GP Investments Acquisition Corp [Member]
Collaborative Arrangements and Non-collaborative Arrangement Transactions [Line Items]
Stockholders' Equity Note Disclosure [Text Block]	NOTE 7. SHAREHOLDERS’ EQUITY Preferred Shares – Common Stock – Warrants – The Private Placement Warrants are identical to the Public Warrants underlying the Units sold in the Initial Public Offering, except that the Private Placement Warrants and the shares issuable upon exercise of the Private Placement Warrants will not be transferable, assignable or salable until 30 days after the completion of a Business Combination, subject to certain limited exceptions. Additionally, the Private Placement Warrants will be non-redeemable so long as they are held by the initial purchasers or such purchasers’ permitted transferees. If the Private Placement Warrants are held by someone other than the initial purchasers or such purchasers’ permitted transferees, the Private Placement Warrants will be redeemable by the Company and exercisable by such holders on the same basis as the Public Warrants. The exercise price and number of shares issuable upon exercise of the warrants may be adjusted in certain circumstances including in the event of a share dividend, or recapitalization, reorganization, merger or consolidation. However, the warrants will not be adjusted for issuances of shares at a price below its exercise price. Additionally, in no event will the Company be required to net cash settle the warrants. Accordingly, the warrants may expire worthless.	Preferred Shares - The Company is authorized to issue 20,000,000 0.0001 Ordinary Shares - The Company is authorized to issue up to 400,000,000 0.0001 5,649,918 Warrants - Public Warrants may only be exercised for a whole number of ordinary shares. No fractional shares will be issued upon exercise of the Public Warrants. The Public Warrants will become exercisable on the later of (a) 30 days after the completion of a Business Combination or (b) 12 months from the closing of the Initial Public Offering; provided in each case that the Company has an effective registration statement under the Securities Act covering the ordinary shares issuable upon exercise of the Public Warrants and a current prospectus relating to them is available (or the Company permits holders to exercise their Public Warrants on a cashless basis and such cashless exercise is exempt from registration under the Securities Act). The Public Warrants will expire five years after the completion of a Business Combination or earlier upon redemption or liquidation. The Private Placement Warrants are identical to the Public Warrants underlying the Units sold in the Initial Public Offering, except that the Private Placement Warrants and the ordinary shares issuable upon exercise of the Private Placement Warrants will not be transferable, assignable or salable until 30 days after the completion of a Business Combination, subject to certain limited exceptions. Additionally, the Private Placement Warrants will be non-redeemable so long as they are held by the initial purchasers or such purchasers’ permitted transferees. If the Private Placement Warrants are held by someone other than the initial purchasers or such purchasers’ permitted transferees, the Private Placement Warrants will be redeemable by the Company and exercisable by such holders on the same basis as the Public Warrants. The exercise price and number of ordinary shares issuable upon exercise of the warrants may be adjusted in certain circumstances including in the event of a share dividend, or recapitalization, reorganization, merger or consolidation. However, the warrants will not be adjusted for issuances of ordinary shares at a price below its exercise price. Additionally, in no event will the Company be required to net cash settle the warrants. Accordingly, the warrants may expire worthless.

INCOME TAXES

INCOME TAXES	9 Months Ended	12 Months Ended
	Sep. 30, 2017	Dec. 31, 2016
Income Tax Disclosure [Abstract]
Income Tax Disclosure [Text Block]	NOTE 7—INCOME TAXES For the nine months ended September 30, 2016 and 2017, income tax expense was primarily attributable to income in foreign jurisdictions subject to income taxes. The Company’s effective tax rates on foreign earnings were 14 40 0.6	NOTE 8-INCOME TAXES 2014 2015 2016 Domestic $ (127,909) $ (46,683) $ (14,644) International 1,062 2,865 3,239 $ (126,847) $ (43,818) $ (11,405) 2014 2015 2016 Income tax benefit at statutory U.S. federal rate $ 42,940 $ 14,898 $ 3,877 Income tax benefit attributable to U.S. states, net 4,673 1,502 380 Permanent differences: Non-deductible expenses (161) (225) (301) Stock-based compensation (302) (284) (299) Royalty from Brazil (108) (94) (169) Other (3) (16) (87) Foreign rate differential and foreign tax credits (319) (328) (211) Other 743 (1,446) 1,421 Change in valuation allowance (48,444) (15,458) (6,143) Total income tax expense $ (981) $ (1,451) $ (1,532) 2014 2015 2016 Current: Federal $ - $ - $ - State (38) (62) (98) Foreign (925) (1,444) (1,954) Total current income tax expense (963) (1,506) (2,052) Deferred: Federal - - - State - - - Foreign (18) 55 520 Total deferred income tax benefit (expense) (18) 55 520 Total income tax expense $ (981) $ (1,451) $ (1,532) 2015 2016 Deferred income tax assets: Accounts receivable, net $ 43 $ 13 Property and equipment, net 114 18 Capitalized software and intangibles 37 16 Accounts payable and accrued expenses 7,415 6,776 Accrued litigation settlement 45,480 - Deferred revenue 5,263 6,030 Deferred rent and other 402 620 Redeemable warrant and embedded derivative liabilities - 4,796 Foreign deferreds 84 1,706 Stock-based compensation 1,213 1,793 Capital loss carryforwards 2,029 2,051 Tax credit carryforwards 296 418 Net operating loss carryforwards 22,466 73,027 Gross deferred income tax assets 84,842 97,264 Valuation allowance for deferred income tax assets (84,758) (90,902) Net deferred income tax assets 84 6,362 Deferred income tax liabilities: Debt financing interest and fees - (5,759) Deferred income tax liability - foreign (9) (8) Net deferred tax assets $ 75 $ 595 Net deferred tax assets are included in long-term assets in the accompanying consolidated balance sheets. For the years ended December 31, 2015 and 2016 the net change in the valuation allowance was $ 15.5 6.1 At December 31, 2016, the Company has federal net operating tax loss carryforwards of approximately $ 193.4 begin to expire in 2026 0.4 expiring beginning in 2021 Federal and state laws impose substantial restrictions on the utilization of net operating loss and tax credit carryforwards in the event of an ownership change for tax purposes, as defined in Section 382 of the Internal Revenue Code. Depending on the significance of past and future ownership changes, the Company’s ability to realize the potential future benefit of tax losses and tax credits that existed at the time of the ownership change may be significantly reduced. The Company has not yet performed a Section 382 study to determine the amount of reduction, if any. The Company has made no provision for U.S. income taxes on undistributed earnings of its foreign subsidiaries because it is the Company’s intention to permanently reinvest these earnings outside the U.S. If such earnings were distributed, the Company may be subject to additional U.S. tax expense. As of December 31, 2016, the cumulative amount of earnings upon which U.S. income taxes had not been provided was approximately $ 7.0 0.5 The Company files income tax returns in the U.S. federal jurisdictions, State of California and various other state and foreign jurisdictions. The Company’s federal and state tax years for 2006 and forward are subject to examination by taxing authorities, due to unutilized net operating losses. All foreign jurisdictions tax years are also subject to examination. The Company does not have any unrecognized tax benefits to date.

COMMITMENTS AND CONTINGENCIES

COMMITMENTS AND CONTINGENCIES	9 Months Ended	12 Months Ended
	Sep. 30, 2017	Dec. 31, 2016
Collaborative Arrangements and Non-collaborative Arrangement Transactions [Line Items]
Commitments and Contingencies Disclosure [Text Block]	NOTE 8—COMMITMENTS AND CONTINGENCIES Litigation Oracle Litigation. In January 2010, certain subsidiaries of Oracle Corporation (together with its subsidiaries individually and collectively, “Oracle”) filed a lawsuit, Oracle USA, Inc. et al. v. Rimini Street, Inc. et al. In March and September 2012, Oracle filed two motions seeking partial summary judgment as to, among other things, its claim of infringement of certain copyrighted works owned by Oracle. In February 2014, the court issued a ruling on Oracle’s March 2012 motion for partial summary judgment (i) summary judgment on granting Oracle’s claim of copyright infringement as it related to two of the Company’s PeopleSoft clients and (ii) denying summary judgment on Oracle’s claim with respect to one of the Company’s J.D. Edwards clients and one of the Company’s Siebel clients. The parties stipulated that the licenses among clients were substantially similar. In August 2014, the court issued a ruling on Oracle’s September 2012 motion for partial summary judgment (i) granting summary judgment on Oracle’s claim of copyright infringement as it relates to Oracle Database and (ii) dismissing the Company’s first counterclaim for defamation, business disparagement and trade libel and the Company’s third counterclaim for unfair competition. In response to the February 2014 ruling, the Company revised its business practices to eliminate the processes determined to be infringing, which was completed no later than July 2014. A jury trial in Rimini I commenced in September 2015. On October 13, 2015, the jury returned a verdict against the Company finding that (i) the Company was liable for innocent copyright infringement, (ii) the Company and Mr. Ravin were each liable for violating certain state computer access statutes, and (iii) neither the Company nor Mr. Ravin were liable for inducing breach of contract or intentional interference with prospective economic advantage. The jury determined that the copyright infringement did not cause Oracle to suffer lost profits, that the copyright infringement was not willful, and did not award punitive damages. Following post-trial motions, Oracle was awarded a final judgment of $124.4 million, consisting of copyright infringement damages based on the fair market value license damages theory, damages for violation of certain state computer access statutes, prejudgment interest and attorneys’ fees and costs. In addition, the court entered a permanent injunction prohibiting the Company from using certain processes – including processes adjudicated as infringing at trial – that the Company ceased using no later than July 2014. The Company paid the full judgment amount of $124.4 million to Oracle on October 31, 2016 and has appealed the case to the United States Court of Appeals for the Ninth Circuit (“Court of Appeals”) to appeal each of the above items in the final judgment as well as the injunction. With regard to the injunction entered by the court, the Company has argued on appeal that the injunction is vague and contains overly broad language that could be read to cover some of the Company’s current business practices that were not adjudicated to be infringing at trial and should not have been issued under applicable law. On December 6, 2016, the Court of Appeals granted the Company’s emergency motion for a stay of the permanent injunction pending resolution of the underlying appeal and agreed to consider the appeal on an expedited basis. The Court of Appeals heard argument on July 13, 2017. The Company expects a decision from the Court of Appeals by early 2018, although a decision could be announced sooner or later. The Company accounted for the $124.4 million judgment to Oracle by recording accrued legal settlement expense of (i) $100.0 million for the year ended December 31, 2014, (ii) $21.4 million for the year ended December 31, 2015, and (iii) pre-judgment interest of $3.0 million for the period from January l, 2016 through October 31, 2016 (of which $ 2.7 The Company had insurance coverage in place related to the Oracle litigation. In October 2016, the Company received insurance indemnity payments for the judgment totaling $41.7 million as settlement from its insurers without any admission by the insurers of liability. Since the insurance indemnity settlement represented a gain contingency, it was recorded as a reduction in litigation settlement expense in the fourth quarter of 2016 when it was received. As of the issuance date of these unaudited condensed consolidated financial statements, the Court of Appeals had not ruled on the Company’s appeal. An award, if any, that is paid to the Company as a result of the appeal will be reflected as a reduction of litigation settlement expense in the period received, since the appeal is also being accounted for as a gain contingency. In October 2014, the Company filed a separate lawsuit, Rimini Street Inc. v. Oracle Int‘l Corp. Fact discovery with respect to the above action is currently scheduled to end in February 2018 and expert discovery is currently scheduled to end in July 2018. There is currently no trial date scheduled and the Company does not expect a trial to occur in this matter earlier than 2020, but the trial could occur earlier or later than that. Given that discovery is ongoing, the Company does not have sufficient information regarding possible damages exposure for the counterclaims asserted by Oracle or possible recovery by the Company in connection with its claims against Oracle. Both parties are seeking injunctive relief in addition to monetary damages in this matter. As a result, an estimate of the range of loss cannot be determined. The Company believes that an award for damages is not probable, so no accrual has been made as of September 30, 2017 and December 31, 2016. Other Litigation. In addition, from time to time, the Company may be a party to litigation and subject to claims incident to the ordinary course of business. Although the results of litigation and claims cannot be predicted with certainty, the Company currently believes that the final outcome of these ordinary course matters will not have a material adverse effect on its business. Regardless of the outcome, litigation can have an adverse impact on the Company because of judgment, defense and settlement costs, diversion of management resources and other factors. Settlement Agreement On March 31, 2017, the Company entered into a Settlement Agreement, Release and Policy Buyback Agreement (“Settlement Agreement”) with an insurance company that previously provided coverage for the defense costs related to the Oracle litigation referred to as Rimini II. The Settlement Agreement provided for aggregate payments to the Company of $ 24.0 4.7 19.3 0.6 18.7 14.1 4.6 The Settlement Agreement was initially accounted for by recognizing a deferred insurance settlement liability for $ 19.3 6.1 13.2 Guarantees The Company enters into agreements with customers that contain provisions related to liquidated damages that would be triggered in the event that the Company is no longer able to provide services to these customers. The maximum cash payments related to these liquidated damages is approximately $ 19.7 11.3	NOTE 9-COMMITMENTS AND CONTINGENCIES Operating leases The Company leases its office facilities under non-cancellable operating lease agreements that expire from March 2017 to January 2023. The Company recognizes rent expense on a straight-line basis over the lease period. Rent expense for the years ended December 31, 2014, 2015 and 2016 was $ 2.2 3.1 4.2 Year Ending December 31, 2017 $ 4,198 2018 3,899 2019 3,350 2020 3,001 2021 2,883 Thereafter 2,075 Total $ 19,406 Capital leases 36 4 12 Year ending December 31, 2017 $ 893 2018 460 2019 87 Total minimum lease payments 1,440 Less amounts representing interest 125 Present value of minimum lease payments 1,315 Less current portion, included in accrued expenses 802 Long term obligation, included in other long-term liabilities $ 513 2015 2016 Leased computer equipment $ 1,479 $ 2,487 Less accumulated depreciation (379) (946) Net $ 1,100 $ 1,541 Retirement Plan The Company has a qualified 401(k) plan for all eligible U.S. employees. Employees may contribute up to the statutory maximum, which is set by law each year. The plan also provides for discretionary employer contributions in an amount equal to 100 4 0.7 1.1 1.4 Litigation Oracle Litigation. In January 2010, certain subsidiaries of Oracle Corporation (together with its subsidiaries individually and collectively, “Oracle”) filed a lawsuit, Oracle USA, Inc. et al. v. Rimini Street, Inc. et al. In March and September 2012, Oracle filed two motions seeking partial summary judgment as to, among other things, its claim of infringement of certain copyrighted works owned by Oracle. In February 2014, the court issued a ruling on Oracle’s March 2012 motion for partial summary judgment (i) granting summary judgment on Oracle’s claim of copyright infringement as it related to two of the Company’s PeopleSoft clients and (ii) denying summary judgment on Oracle’s claim with respect to one of the Company’s J.D. Edwards clients and one of the Company’s Siebel clients. The parties stipulated that the licenses among clients were substantially similar. In August 2014, the court issued a ruling on Oracle’s September 2012 motion for partial summary judgment (i) granting summary judgment of Oracle’s claim of copyright infringement as it relates to Oracle Database and (ii) dismissing the Company’s first counterclaim for defamation, business disparagement and trade libel and the Company’s third counterclaim for unfair competition. The Company believes it is in compliance with the court’s decisions not later than July 2014 when it revised its business practices to eliminate the processes determined to be infringing. A jury trial in Rimini I commenced in September 2015. On October 13, 2015, the jury returned a verdict against the Company that (i) the Company was liable for innocent copyright infringement, (ii) the Company and Mr. Ravin were each liable for violating certain state computer access statutes and (iii) neither we nor Mr. Ravin were liable for inducing breach of contract or intentional interference with prospective economic advantage. The jury determined that the copyright infringement did not cause Oracle to suffer lost profits, that the copyright infringement was not willful, and did not award punitive damages. Following post-trial motions, Oracle was awarded a final judgment of $ 124.4 124.4 The Company accounted for the $124.4 million award to Oracle by recording accrued legal settlement expense of (i) $ 100.0 21.4 3.0 The Company had insurance coverage in place for reasonable defense costs related to the Oracle litigation. In October 2016, the Company received insurance indemnity payments for the judgment totaling $ 41.7 In October 2014, the Company filed a separate lawsuit, Rimini Street Inc. v. Oracle Int’l Corp. Oracle’s counterclaim also included allegations of violation of the Lanham Act, intentional interference with prospective economic advantage, breach of contract and inducing breach of contract, unfair competition, and unjust enrichment/restitution. It also sought an accounting. On February 28, 2016, Oracle filed amended counterclaims adding allegations of violation of the Digital Millennium Copyright Act. On December 19, 2016, the Company filed an amended complaint against Oracle asking for a declaratory judgment of non-infringement of copyright and alleging intentional interference with contract, intentional interference with prospective economic advantage, violation of the Nevada Deceptive Trade Practices Act, violation of the Lanham Act, and violation of California Business & Professions Code §17200 et seq. On January 17, 2017, Oracle filed a motion to dismiss the Company’s amended claims and filed its third amended counterclaims, adding three new claims for a declaratory judgment of no intentional interference with contractual relations, no intentional interference with prospective economic advantage, and no violation of California Business & Professions Code §17200 et seq. On February 14, 2017, the Company filed its answer and motion to dismiss Oracle’s third amended counterclaim, which has been fully briefed and is pending consideration by the court. On March 7, 2017, Oracle filed a motion to strike the Company’s copyright misuse affirmative defense which is briefed and pending consideration by the court. By stipulation of the parties, the court granted the Company’s motion to file its third amended complaint to add claims arising from Oracle’s purported revocation of access by the Company to its support websites on behalf of the Company’s clients, which was filed and served on May 2, 2017. By agreement of the parties, Oracle filed its motion to dismiss the Company’s third amended complaint on May 30, 2017, and the Company’s opposition is due on June 27, 2017, and any reply by Oracle is due on July 11, 2017. Discovery with respect to the above action is expected to continue through at least July 2018. There is currently no trial date scheduled and the Company does not expect a trial to occur in this matter earlier than 2020, but the trial could occur earlier or later than that. Given that discovery is ongoing, the Company does not have sufficient information regarding possible damages exposure for the counterclaims asserted by Oracle or possible recovery by the Company in connection with its claims against Oracle. Both parties are seeking injunctive relief in addition to monetary damages in this matter. As a result, an estimate of the range of loss cannot be determined. The Company believes that an award for damages is not probable, so no accrual has been made as of December 31, 2016. Other Litigation. In addition, from time to time, the Company may be a party to litigation and subject to claims incident to the ordinary course of business. Although the results of litigation and claims cannot be predicted with certainty, the Company currently believes that the final outcome of these ordinary course matters will not have a material adverse effect on its business. Regardless of the outcome, litigation can have an adverse impact on the Company because of judgment, defense and settlement costs, diversion of management resources and other factors. Guarantees The Company enters into agreements with customers that contain provisions related to liquidated damages that would be triggered in the event that the Company is no longer able to provide services to these customers. The maximum cash payments related to these liquidated damages is approximately $ 15.3 11.3
GP Investments Acquisition Corp [Member]
Collaborative Arrangements and Non-collaborative Arrangement Transactions [Line Items]
Commitments and Contingencies Disclosure [Text Block]	NOTE 6. COMMITMENTS AND CONTINGENCIES Contingent Transaction Fee Arrangements The Company had entered into fee arrangements with the Sponsor pursuant to which certain fees incurred by the Company in connection with the proposed merger with WKI would be deferred and become payable only if the Company consummated a Business Combination. If a Business Combination did not occur, the Company would not be required to pay these contingent fees. As of September 30, 2017, the amount of these contingent fees was approximately $ 3,993,000 Registration Rights Pursuant to a warrant agreement entered into on May 19, 2015, between the Company and Continental Stock Transfer & Trust Company, as warrant agent, the Company has agreed to use its best efforts to file a registration statement with the SEC registering resales of shares of common stock issuable upon the exercise of the Public Warrants, in addition to certain other securities, by October 31, 2017. In addition, pursuant to a registration rights agreement entered into on May 19, 2015 with the holders of the founder shares, Private Placement Warrants and certain other warrants, the holders of the majority of these securities are entitled to make up to three demands, excluding short form demands, that the Company register such securities and shares that may be issued upon conversion of the Private Placement Warrants and certain other warrants. In addition, the holders have certain “piggy-back” registration rights with respect to registration statements filed subsequent to the completion of a Business Combination and rights to require the Company to register for resale such securities pursuant to Rule 415 under the Securities Act. However, the registration rights agreement provides that the Company will not permit any registration statement filed under the Securities Act to become effective until termination of the applicable Lock-Up Period (as defined in the registration rights agreement). The Company will bear the expenses incurred in connection with the filing of any such registration statements. Underwriting Agreement The underwriters were entitled to an underwriting discount of 6.0 2.5 4,312,500 3.5 6,037,500 6,037,500 4,429,306	NOTE 6. COMMITMENTS AND CONTINGENCIES Contingent Transaction Fee Arrangements The Company has entered into fee arrangements with certain service providers and advisors pursuant to which certain fees incurred by the Company in connection with a potential Business Combination will be deferred and become payable only if the Company consummates a Business Combination. If a Business Combination does not occur, the Company will not be required to pay these contingent fees. As of December 31, 2016, the amount of these contingent fees was approximately $3,993,000. To the extent a Business Combination is consummated, the Company anticipates incurring a significant amount of additional costs. There can be no assurances that the Company will complete a Business Combination. Registration Rights Pursuant to a registration rights agreement entered into on May 19, 2015 with the holders of the founder shares, Private Placement Warrants and Warrants, the holders of the majority of these securities are entitled to make up to three demands, excluding short form demands, that the Company register such securities and shares that may be issued upon conversion of the Private Placement Warrants, Warrants and Working Capital Loans, if any. In addition, the holders have certain “piggy-back” registration rights with respect to registration statements filed subsequent to the completion of a Business Combination and rights to require the Company to register for resale such securities pursuant to Rule 415 under the Securities Act. However, the registration rights agreement provides that the Company will not permit any registration statement filed under the Securities Act to become effective until termination of the applicable Lock-Up Period (as defined in the registration rights agreement). The Company will bear the expenses incurred in connection with the filing of any such registration statements. Underwriting Agreement The underwriters are entitled to an underwriting discount of 6.0%, of which two and one-half percent (2.5%), or $4,312,500, was paid in cash at the closing of the Initial Public Offering on May 26, 2015, and up to three and one-half percent (3.5%), or $6,037,500, has been deferred. The deferred fee is payable to the underwriters from the amounts held in the Trust Account solely in the event that the Company completes a Business Combination, subject to the terms of the underwriting agreement

RELATED PARTY TRANSACTIONS

RELATED PARTY TRANSACTIONS	9 Months Ended	12 Months Ended
	Sep. 30, 2017	Dec. 31, 2016
Related Party Transaction [Line Items]
Related Party Transactions Disclosure [Text Block]	NOTE 9—RELATED PARTY TRANSACTIONS For the nine months ended September 30, 2016 the Company paid $ 28,000	NOTE 10-RELATED PARTY TRANSACTIONS For the years ended December 31, 2015 and 2016, the Company paid $ 301,000 28,000 For the year ended December 31, 2015, the Company paid $ 180,000 As discussed in Note 6, in October 2016, the Company issued 56,441,036 38,545,560 47.0 28.4 10.0
GP Investments Acquisition Corp [Member]
Related Party Transaction [Line Items]
Related Party Transactions Disclosure [Text Block]	NOTE 5. RELATED PARTY TRANSACTIONS Founder Shares On March 2, 2015, after giving retroactive effect for the domestication discussed in Note 1, the Company issued 4,312,500 25,000 In May 2015, the Sponsor sold, at its original purchase price per share, an aggregate of 60,000 Administrative Services Arrangement Commencing on May 19, 2015, the Company had agreed to pay an affiliate of the Sponsor a monthly fee of $ 10,000 90,000 150,000 60,000 Related Party Advances Through December 31, 2016, the Sponsor advanced an aggregate of $ 635,681 3,400,000 635,681 During the nine months ended September 30, 2017, the Sponsor advanced an aggregate of $ 57,140 57,140 Related Party Loans As of September 30, 2017, the Sponsor committed to provide loans to the Company up to an aggregate of $ 3,400,000 2,980,631 2,980,631 95,000,000	NOTE 5. RELATED PARTY TRANSACTIONS Founder Shares On March 2, 2015, the Company issued 4,312,500 ordinary shares to GPIAC, LLC, a company whose sole member is the Sponsor (the “founder shares”), for an aggregate purchase price of $25,000. The 4,312,500 founder shares included an aggregate of up to 562,500 shares subject to forfeiture by the initial shareholders (or their permitted transferees) on a pro rata basis depending on the extent to which the underwriter’s over-allotment was exercised. As a result of the underwriter’s election to exercise its full over-allotment option to purchase 2,250,000 Units on May 26, 2015 (see Note 6), 562,500 founder shares were no longer subject to forfeiture. The founder shares are identical to the Public Shares included in the Units sold in the Initial Public Offering, except that (1) the founder shares are subject to certain transfer restrictions, as described in more detail below, and (2) the initial shareholders have agreed (i) to waive their redemption rights with respect to the founder shares and Public Shares purchased during or after the Initial Public Offering in connection with the completion of a Business Combination and (ii) to waive their rights to liquidating distributions from the Trust Account with respect to the founder shares if the Company fails to complete a Business Combination within the Combination Period. Administrative Services Fee Commencing on May 19, 2015, the Company has agreed to pay an affiliate of the Sponsor a monthly fee of $10,000 for general and administrative services. For the year ended December 31, 2016 and for the period from January 28, 2015 (inception) through December 31, 2015, the Company incurred $120,000 and $80,000, respectively, of administrative service fees, of which $60,000 and $10,000, respectively, is included in accounts payable and accrued expenses in the accompanying condensed balance sheets. Related Party Advances As of December 31, 2016, the Sponsor advanced an aggregate of $635,681 in order to finance transaction costs in connection with the terminated Business Combination with WKI. The advances are non-interest bearing, unsecured and due on demand. In February 2017, the terms of the advances were amended such that they will be payable only upon the completion of a Business Combination. Related Party Loans In May 2016, the Sponsor committed to provide loans to the Company up to an aggregate of $500,000 in order to finance transaction costs in connection with the terminated Business Combination with WKI. As of December 31, 2016, the Company amended the previous commitment such that the Sponsor has committed to provide loans to the Company up to a total aggregate amount of $1,900,000. The loans are evidenced by a promissory note, are non-interest bearing, unsecured and will only be repaid upon the completion of a Business Combination. As of December 31, 2016, $1,900,000 was outstanding under the loans. In February 2017, the Company amended the commitment such that the Sponsor has committed to provide loans to the Company up to a total aggregate amount of $3,400,000. Other than as described above, the Sponsor or an affiliate of the Sponsor or certain of the Company’s officers and directors may, but are not obligated to, loan the Company additional funds as may be required (“Working Capital Loans”). If the Company completes a Business Combination, the Company would repay the Working Capital Loans out of the proceeds held in the Trust Account released to the Company. Otherwise, the Working Capital Loans would be repaid only out of funds held outside the Trust Account. In the event that a Business Combination does not close, the Company may use a portion of the working capital held outside the Trust Account to repay the Working Capital Loans, but no proceeds held in the Trust Account would be used to repay the Working Capital Loans. Up to $1,000,000 of Working Capital Loans may be convertible into warrants of the post business combination entity at a price of $1.00 per warrant at the option of the lender. Such warrants would be identical to the Private Placement Warrants. The terms of such Working Capital Loans, if any, have not been determined and no written agreements exist with respect to the Working Capital Loans

FAIR VALUE MEASUREMENTS

FAIR VALUE MEASUREMENTS	9 Months Ended	12 Months Ended
	Sep. 30, 2017	Dec. 31, 2016
GP Investments Acquisition Corp [Member]
Collaborative Arrangements and Non-collaborative Arrangement Transactions [Line Items]
Fair Value Disclosures [Text Block]	NOTE 8. FAIR VALUE MEASUREMENTS The Company follows the guidance in ASC 820 for its financial assets and liabilities that are re-measured and reported at fair value at each reporting period, and non-financial assets and liabilities that are re-measured and reported at fair value at least annually. The fair value of the Company’s financial assets and liabilities reflects management’s estimate of amounts that the Company would have received in connection with the sale of the assets or paid in connection with the transfer of the liabilities in an orderly transaction between market participants at the measurement date. In connection with measuring the fair value of its assets and liabilities, the Company seeks to maximize the use of observable inputs (market data obtained from independent sources) and to minimize the use of unobservable inputs (internal assumptions about how market participants would price assets and liabilities). The following fair value hierarchy is used to classify assets and liabilities based on the observable inputs and unobservable inputs used in order to value the assets and liabilities: Level 1: Quoted prices in active markets for identical assets or liabilities. An active market for an asset or liability is a market in which transactions for the asset or liability occur with sufficient frequency and volume to provide pricing information on an ongoing basis. Level 2: Observable inputs other than Level 1 inputs. Examples of Level 2 inputs include quoted prices in active markets for similar assets or liabilities and quoted prices for identical assets or liabilities in markets that are not active. Level 3: Unobservable inputs based on our assessment of the assumptions that market participants would use in pricing the asset or liability. Description Level September 30, December 31, Assets: Cash and marketable securities held in Trust Account 1 $ 158,208,595 $ 173,051,990	NOTE 8. FAIR VALUE MEASUREMENTS The Company follows the guidance in ASC 820 for its financial assets and liabilities that are re-measured and reported at fair value at each reporting period, and non-financial assets and liabilities that are re-measured and reported at fair value at least annually. The fair value of the Company’s financial assets and liabilities reflects management’s estimate of amounts that the Company would have received in connection with the sale of the assets or paid in connection with the transfer of the liabilities in an orderly transaction between market participants at the measurement date. In connection with measuring the fair value of its assets and liabilities, the Company seeks to maximize the use of observable inputs (market data obtained from independent sources) and to minimize the use of unobservable inputs (internal assumptions about how market participants would price assets and liabilities). The following fair value hierarchy is used to classify assets and liabilities based on the observable inputs and unobservable inputs used in order to value the assets and liabilities: Level 1: Quoted prices in active markets for identical assets or liabilities. An active market for an asset or liability is a market in which transactions for the asset or liability occur with sufficient frequency and volume to provide pricing information on an ongoing basis. Level 2: Observable inputs other than Level 1 inputs. Examples of Level 2 inputs include quoted prices in active markets for similar assets or liabilities and quoted prices for identical assets or liabilities in markets that are not active. Level 3: Unobservable inputs based on our assessment of the assumptions that market participants would use in pricing the asset or liability. The following table presents information about the Company’s assets that are measured at fair value on a recurring basis at December 31, 2016 and 2015, and indicates the fair value hierarchy of the valuation inputs the Company utilized to determine such fair value: Description Level December 31, December 31, Assets: Cash and marketable securities held in Trust Account 1 $ 173,051,990 $ 172,578,252

EARNINGS PER SHARE

EARNINGS PER SHARE	9 Months Ended	12 Months Ended
	Sep. 30, 2017	Dec. 31, 2016
Earnings Per Share [Abstract]
Earnings Per Share [Text Block]	NOTE 10—EARNINGS PER SHARE The Company computes earnings per share (“EPS”) of Class A and Class B common stock using the two-class method required for participating securities. Basic and diluted EPS was the same for each period presented as the inclusion of all potential Class A and Class B common shares outstanding would have been anti-dilutive. Basic and diluted EPS are the same for each class of common stock because they are entitled to the same liquidation and dividend rights. 2017 2016 Class A Class B Total Class A Class B Total Numerator- net loss $ (182) $ (49,192) $ (49,374) $ (122) $ (36,875) $ (36,997) Denominator- weighted average number of common shares outstanding 377 102,158 102,535 333 100,993 101,326 Basic and diluted net loss per common share $ (0.48) $ (0.48) $ (0.48) $ (0.37) $ (0.37) $ (0.37) Upon consummation of the business combination and reverse recapitalization discussed in Notes 1 and 11, the weighted average number of common shares outstanding will be converted to Company Shares using the Exchange Ratio. Accordingly, in the future earnings per share will give effect to the change in capital structure that resulted from the reverse recapitalization. Basic and diluted EPS was the same for each period presented as the inclusion of all potential common shares outstanding would have been anti-dilutive. 2017 2016 Convertible preferred stock 100,486 44,045 Stock options 55,436 54,643 Warrants 14,455 11,420 Total 170,377 110,108	NOTE 11-EARNINGS PER SHARE The Company computes earnings per share (“EPS”) of Class A and Class B common stock using the two-class method required for participating securities. Basic and diluted EPS was the same for each period presented as the inclusion of all potential Class A and Class B common shares outstanding would have been anti-dilutive. Basic and diluted EPS are the same for each class of common stock because they are entitled to the same liquidation and dividend rights. 2014 2015 2016 Class A Class B Total Class A Class B Total Class A Class B Total Numerator- net loss attributable to common shareholders $ (192) $ (127,636) $ (127,828) $ (148) $ (45,121) $ (45,269) $ (76) $ (22,861) $ (22,937) Denominator- weighted average number of common shares outstanding 151 100,779 100,930 332 100,842 101,174 335 101,006 101,341 Basic and diluted net loss per common share $ (1.27) $ (1.27) $ (1.27) $ (0.45) $ (0.45) $ (0.45) $ (0.23) $ (0.23) $ (0.23) 2014 2015 2016 Convertible preferred stock 44,045 44,045 100,486 Options 49,183 52,795 53,731 Warrants 345 345 14,455 Total 93,573 97,185 168,672

SUBSEQUENT EVENTS

SUBSEQUENT EVENTS	9 Months Ended	12 Months Ended
	Sep. 30, 2017	Dec. 31, 2016
Subsequent Event [Line Items]
Subsequent Events [Text Block]	NOTE 11—SUBSEQUENT EVENTS Business Combination In October 2017 the Merger Agreement discussed in Note 1 was approved by the respective shareholders of RSI and GPIA, and closing occurred on October 10, 2017. Pursuant to the Merger Agreement, the consummation of the first merger was conditioned upon, among other things there being (i) a minimum of $50.0 million of cash available to GPIA (including the cash in GPIA’s trust account and any cash provided by the Sponsor pursuant to its equity commitment) and (ii) a minimum amount of immediately available cash in the GPIA trust account of not less than $5.0 million after giving effect to the redemption of GPIA public shares. 10.00 14.3 3,600,000 36.0 Sponsor purchases resulted in available cash required for consummation of the mergers of $50.3 million. 42.4 GPIA available cash as of September 30, 2017: Cash and cash equivalents $ 2 Cash and marketable securities held in Trust account 158,209 Total available cash as of September 30, 2017 158,211 Change in available cash after September 30, 2017 8 Less redemption of 14,286,064 GPIA shares prior to closing (143,904) Available cash before GPIA Sponsor capital infusion 14,315 GPIA Sponsor purchase of 3,600,000 ordinary shares at $10.00 per share 36,000 Total available cash from GPIA 50,315 Less permitted cash payments of GPIA liabilities: Deferred underwriting fees, net of amount settled in Company Shares (4,550) Unpaid transaction costs related to the merger (3,351) Net capital infusion from GPIA $ 42,414 The net capital infusion from GPIA of $ 42.4 5.0 11.5 25.9 4.0 Upon consummation of the Merger Agreement, financial advisors of GPIA and RSI were entitled to the payment of certain commissions and fees. In connection with the consummation of the Merger Agreement, the financial advisors received a portion of their respective commissions and fees in the form of Company Shares (based upon a value of $10.00 per Company Share). As a result, an aggregate of 388,437 Related Party Loan Payable Upon consummation of the Merger Agreement, an outstanding loan payable incurred by GPIA that is payable to the Sponsor for approximately $ 3.0 95.0 Modification of Origination Agent Warrants Upon consummation of the Merger Agreement, RSI’s outstanding warrants discussed in Note 6 that are held by the Origination Agent, were modified to eliminate the cash redemption feature. As discussed in Note 6, this change will result in the reclassification of the redeemable warrant liability to additional paid-in capital in October 2017. Stock Transfer Restrictions As required by the Merger Agreement, certain stockholders of RSI and GPIA have agreed to restrictions regarding the future transfer of an aggregate of approximately 45.1 Sixth Amendment to Credit Facility On October 3, 2017, the Company entered into the Sixth Amendment to the Credit Facility. The Sixth Amendment became effective and was contingent upon the consummation of the business combination with GPIA that closed on October 10, 2017. Pursuant to the Sixth Amendment, upon consummation of the business combination the Company was required to prepay $ 5.0 50.0 55.0 50.0 35.0 Upon the effectiveness of the Sixth Amendment, the Company had a total of $ 137.5 125.0 6.0 4.0 1.25 1.25 Upon the effectiveness of the Sixth Amendment, the $50.0 million of mandatory trigger event exit fees that converted into term debt bears interest at 12.0 3.0 2.5 In connection with the entry into the Sixth Amendment, various financial covenants were adjusted such that management of the Company believes that future compliance will be maintained. The Company agreed to pay an amendment fee in connection with the Sixth Amendment of $ 3.75 The Sixth Amendment is expected to improve the liquidity and capital resources of the Company in the following ways: · The previous requirement to utilize $ 35.0 27.1 7.9 · Principal payments of $ 6.75 2.25 1.0 2.5 1.25 4.25 · The Sixth Amendment caps aggregate cash payments for transaction costs and deferred underwriting fees related to the Merger Agreement at $ 20.0 19.4 7.9 11.5 · The requirement to make mandatory payments related to the calculation of Excess Cash Flow was reduced from 75 50 · The requirement to make mandatory principal payment sweeps upon receipt of customer prepayments for periods extending beyond 12 months was eliminated. · The due date for the amendment fee and the equity raise delay fee incurred in connection with the Fifth Amendment to the Credit Facility is the earlier of (i) April 16, 2019 and (ii) such time that the Company raises at least $ 100.0 · Upon consummation of the business combination on October 10, 2017, the Lenders permanently waived the requirement to pay equity raise delay fees of $ 1.25 · The unfunded portion of the Credit Facility for $ 17.5 5.0 The Sixth Amendment also provides for improvements in financial covenants and the elimination of certain covenants and changes in fees if RMNI completes certain equity financings, including the business combination, and if the following events occur by April 10, 2018: · If RMNI completes one or more additional equity financings such that the aggregate gross proceeds of the business combination and such equity financings result in the principal balance of the term loans under the Credit Facility to be less than $95.0 million, and if RMNI has received at least $42.5 million in cash from net proceeds from the business combination and subsequent equity financings, then the Lenders have agreed to make certain additional concessions in the terms of the Credit Facility, including the elimination of (i) accrual of PIK interest on all of the term loans under the Credit Facility, (ii) the requirement to pay the $3.75 million amendment fee for the Sixth Amendment, and (iii) the marketing return ratio, churn rate and minimum gross margin financial covenants. · If the aggregate outstanding principal balance of the term loans under the Credit Facility is less than $95.0 million, but RMNI has not received at least $42.5 million in net cash proceeds from the business combination and subsequent equity financings, then the Lenders have agreed to eliminate the marketing return ratio, churn rate and minimum gross margin financial covenants, but PIK interest on the term loans will continue to accrue at the existing 3.0% rate, and RMNI will be required to pay the $3.75 million amendment fee on the earlier to occur of (i) July 2, 2019 and (ii) the closing of aggregate equity financings of at least $100.0 million, including the proceeds from the business combination, if such equity financings occur prior to July 2, 2019. · If the aggregate outstanding principal balance of the term loans under the Credit Facility is greater than or equal to $95.0 million, then RMNI will be required to (i) pay the Sixth Amendment fee equal to $3.75 million which will be due and payable on the earlier to occur of July 2, 2019 and the closing of aggregate equity financings of at least $100.0 million, including the proceeds from the business combination, if such equity financings occur prior to July 2, 2019, (ii), PIK interest on the term loans will continue to accrue at the existing 3.0% per annum rate and (iii) the marketing return ratio, churn rate and minimum gross margin financial covenants will not be eliminated until the term loans under the Credit Facility are less than $95.0 million. Proceeds from the Merger Agreement and subsequent equity financings will be applied as follows to the Lenders and the Origination Agent under the Credit Facility: · equity proceeds from the first $ 50.0 5.0 · net cash proceeds in excess of the $50.0 million minimum required for the closing of the business combination are applied as follows: · the first $ 42.5 · additional net cash proceeds are required to pay down the term loan to $ 95.0 · RMNI may then retain the next $ 17.5 · 50% of any additional net cash proceeds shall be used to pay down term loans and the remaining 50% of such net cash proceeds to be retained on the balance sheet. When the Company amends its debt agreements, an evaluation is performed to determine if the amendment should be accounted for as a modification or an extinguishment. The Company has not yet completed its evaluation to determine the accounting treatment for the Sixth Amendment.	NOTE 12-SUBSEQUENT EVENTS Settlement Agreement In March 2017, the Company entered into a Settlement Agreement, Release and Policy Buyback Agreement (“Settlement Agreement”) with an insurance company that previously provided coverage for the defense costs related to the Rimini II litigation discussed in Note 9. The Settlement Agreement provided for aggregate payments to the Company of $ 24.0 4.7 19.3 0.6 18.7 14.1 4.6 The Settlement Agreement provides that the Company received proceeds of $19.3 million in advance of incurring legal defense costs related to Rimini II. The Settlement Agreement is expected to be accounted for by recognizing a receivable and deferred liability for the proceeds of $ 19.3 Amendments to the Credit Facility In May 2017, the Company and the Lenders entered into the Third Amendment to the Credit Facility discussed in Note 5, which includes the following provisions: · The deadlines to deliver audited financial statements and to consummate equity issuances resulting in net proceeds of at least $ 35.0 13.7 3.8 · The Company agreed to make a principal payment of $ 6.5 75 4.0 2.5 · Contractual principal amortization payments for April and May 2017 were increased by an aggregate of $2.5 million, with one-half paid in May 2017 and the other one-half paid in June 2017. · The Lenders amended the terms of the Credit Facility which eliminated non-compliance with certain budgetary covenants prior to the effective date of the Third Amendment, and Certain budgetary compliance covenants were amended to be generally less restrictive after the effective date of the Third Amendment. Additionally, the Lenders did not charge Default Interest during the period that the events of default existed. In May 2017, the Company and the Lenders entered into a Fourth Amendment to the Credit Facility, whereby the covenants related to costs that may be incurred for an initial public offering were revised. In June 2017, the Company and the Lenders entered into a fifth amendment (the “Fifth Amendment”) to the Credit Facility whereby the deadline was extended from August 31, 2017 until November 30, 2018 to consummate equity issuances for a minimum of $35.0 million, as discussed above. Additionally, certain financial covenants were revised. In connection with the Fifth Amendment, the Company incurred an amendment fee equal to 1.0 125.0 Merger Agreement On May 16, 2017, the Company entered into an Agreement and Plan of Merger (the “Merger Agreement”) with GP Investments Acquisition Corp. (“GPIA”), a publicly-held special purpose acquisition company (“SPAC”) incorporated in the Cayman Islands and formed for the purpose of effecting a business combination with one or more businesses. The Merger Agreement provides that a wholly owned subsidiary of GPIA will merge with and into the Company, after which the Company will merge with and into GPIA, with GPIA as the surviving corporation of the merger. In connection with the merger, GPIA will domesticate as a Delaware corporation, and will change its name to “Rimini Street, Inc.”. Key terms of the Merger Agreement include, but are not limited to, the following: · The aggregate purchase price for the Company is $ 775.0 10.00 · In order to obtain the Lender’s consent to the Merger Agreement, a minimum of $ 30.0 5.0 27.7 7.3 · Each issued and outstanding share of the Company’s Class A and Class B Common Stock, and each issued and outstanding share of each series of Preferred Stock on an as-converted basis (collectively, “Capital Stock”), will automatically be cancelled and converted into the right to receive the applicable portion of the Merger Consideration in accordance with the Merger Agreement. · Outstanding options to purchase shares of the Company’s Capital Stock granted under the Company’s 2007 Plan and 2013 Plan will be converted into stock options for ordinary shares of GPIA upon the same terms and conditions as are in effect with respect to such options immediately prior to the merger, after giving effect to the Exchange Ratio. · Subject to consummation of the Merger Agreement, the Origination Agent warrants discussed in Notes 5 and 7 were modified to provide for the issuance of an additional 260,000 warrants exercisable at $1.35 per share, resulting in an aggregate of 14.4 million warrants exercisable by the Origination Agent. The Origination Agent agreed that upon consummation of the Merger Agreement such warrants will be converted into warrants for shares of GPIA, with the number of shares and exercise price adjusted for the Exchange Ratio. Additionally, further adjustments pursuant to the anti-dilution provisions discussed in Note 5 and the cash redemption feature discussed in Note 7 will be eliminated. · The Merger Agreement is subject to effectiveness of a registration statement on Form S-4 registering the shares of common stock to be issued to the Company’s stockholders, whereby approvals by the shareholders of the Company and GPIA are required. As discussed above, GPIA’s shareholders have the opportunity to redeem their ordinary shares for cash, and the Company’s stockholders have the right to demand appraisal rights. · Certain of the Company’s stockholders have entered into transaction support and voting agreements with GPIA, pursuant to which, among other things, such stockholders have agreed to vote their shares of Capital Stock in favor of adoption of the Merger Agreement. Additionally, certain of the Company’s stockholders have agreed to certain restrictions regarding the future transfer of the ordinary shares of GPIA to be received in connection with the Merger Agreement. · If the Merger Agreement is approved, the Company will have the right to appoint seven of the nine members of the Board of Directors, and the current shareholders of the Company are expected to own at least 75% of the outstanding shares of GPIA. Accordingly, the Company expects this merger will be accounted for as a reverse recapitalization, whereby the Company will be the acquirer for accounting and financial reporting purposes and GPIA will be the legal acquirer. Under a reverse recapitalization, the shares of GPIA remaining after redemptions, and the unrestricted net cash and cash equivalents on the date the merger is consummated will be accounted for as a capital infusion received by the Company. All of the transaction costs incurred by the Company related to the merger will be charged to additional paid-in capital upon consummation of the merger. In certain circumstances, including if the Merger Agreement has not been consummated by August 31, 2017 (subject to extension until November 17, 2017), either party may elect to terminate the Merger Agreement. Stock Options On June 29, 2017, the Company granted stock options for approximately 6.6 million shares of Class A Common Stock with an exercise price of $1.80 per share to employees and members of the Company’s Board of Directors under the 2013 Equity Incentive Plan.
GP Investments Acquisition Corp [Member]
Subsequent Event [Line Items]
Subsequent Events [Text Block]	NOTE 9. SUBSEQUENT EVENTS The Company evaluates subsequent events and transactions that occur after the balance sheet date up to the date that the financial statements were issued for potential recognition or disclosure. Administrative Services Arrangement In connection with the Rimini Merger, on October 10, 2017, the Company terminated the administrative services agreement that required payments of $ 10,000 Rimini Merger On October 6, 2017, the Company held an extraordinary meeting of shareholders (the “Special Meeting”) where the Rimini Merger was approved by the Company’s shareholders. In connection with the closing on October 10, 2017, the Company redeemed a total of 14,286,064 shares of GPIA, resulting in total cash payments from the Company’s Trust Account to redeeming shareholders of $ 143,904,266 At the Special Meeting, the Company’s shareholders also approved the following: · changing in the Company’s jurisdiction of incorporation by deregistering as an exempted company in the Cayman Islands and continuing and domesticating as a corporation under the laws of the State of Delaware; · increasing the number of authorized shares of the Company’s common stock from 400,000,000 1,000,000,000 20,000,000 100,000,000 · authorizing all changes in connection with the replacement of the Company’s Memorandum and Articles of Association with a new Certificate of Incorporation and bylaws of the Company as part of the domestication; and · the issuance of the Company’s common stock to (a) the existing stockholders of Rimini Street in connection with the Rimini Merger and (b) the Sponsor for shares purchased in connection with the consummation of the first merger. On October 10, 2017, the Company announced that it had consummated the transactions contemplated by the Rimini Merger Agreement. Pursuant to the Rimini Merger Agreement, Let’s Go was merged into Rimini Street, with Rimini Street surviving the merger, and in the second merger as part of the same overall transaction, Rimini Street was subsequently merged into the Company. On the effective date of the domestication, each issued and outstanding ordinary share, par value $ 0.0001 The merger consideration consisted of (i) 48,868,647 13,260,000 2.76 3,440,424 5.64 Pursuant to the Rimini Merger Agreement, the consummation of the first merger was conditioned upon, among other things, (i) there being a minimum of $50,000,000 of cash available to GPIA (including the cash in GPIA’s trust account and any cash provided by the Sponsor pursuant to its equity commitment) and (ii) there being a minimum amount of immediately available cash in the trust account of not less than $5,000,001 after giving effect to the redemption of GPIA public shares that holders of GPIA public shares validly elected to redeem in connection with the business combination. 35,000,000 15,000,000 3,600,000 10.00 36,000,000 Sponsor purchases resulted in the available cash required for consummation of the mergers exceeding $15,000,000 35,000,000 Upon consummation of the Rimini Merger, the Company’s underwriters (“Citigroup”) and Cowen and Company, LLC (“Cowen”) were entitled to the payment of certain commissions and fees. In connection with the consummation of the Rimini Merger, each of Citigroup and Cowen received a portion of their respective commissions and fees in the form of shares of the Company’s common stock (based upon $10.00 per share of common stock). As a result, the Company issued an aggregate of 388,437 There will be no accounting effect or change in the carrying amount of the consolidated assets and liabilities of the Company as a result of the domestication. The mergers will be accounted for as a reverse recapitalization in accordance with GAAP. Accordingly, GPIA is the legal acquirer and Rimini Street is the accounting acquirer and predecessor, whereby Rimini Street’s historical financial statements will reflect the financial position, results of operations and cash flows of the Company, and the net cash proceeds obtained from GPIA in the mergers will be reflected as a capital infusion. The historical capitalization of Rimini Street immediately before the mergers will be adjusted based on the exchange ratio of 0.239412772 GPIA Ordinary Closing Activity Company Shares Public Common Stock Purchases Shares Converted in Share Sponsor Equity Other Before Domestication Redemptions Commitment Investments Mergers Public shares: Shareholders 15,697,276 (1) (14,286,064) (2) — — 1,411,212 Non-public shares: GPIC, Ltd. (the “Sponsor”) 4,252,500 (1) — 3,600,000 (3) — 7,852,500 GPIA independent directors 60,000 (1) — — — 60,000 Citigroup and Cowen — — — 388,437 (4) 388,437 Total 20,009,776 (14,286,064) 3,600,000 388,437 9,712,149 (1) Represents the number of GPIA’s issued and outstanding ordinary shares that were converted to Company Shares upon completion of the domestication. (2) In connection with the transactions, the holders of GPIA’s public shares were permitted to elect to redeem their public shares for cash. Accordingly, holders of 14,286,064 10.07 143,904,000 (3) On the effective date, but prior to the closing, the Sponsor purchased in the aggregate 3,600,000 ordinary shares of GPIA in a private placement at an issuance price of $10.00 per share for gross proceeds of $36,000,000. (4) Aggregate number of Company Shares issued to Citigroup and Cowen. RSI Capital Stock Conversion to Type Series/Class Outstanding Pre- Exercise of RMNI Company Preferred A 5,499,900 (1) — Preferred B 38,545,560 (1) — Preferred C 56,441,036 (1) — Common A 529,329 (1) 177,751 (2) Common B 102,925,500 (1) — Total 203,941,325 177,751 48,868,647 (3)(4) Company Shares immediately after Delaware domestication 9,712,149 (5) Total Company Shares outstanding upon consummation of mergers 58,580,796 (1) Represents the number of shares of Rimini Street capital stock issued and outstanding immediately prior to consummation of the mergers. (2) In connection with the mergers, Adams Street Partners and its affiliates agreed to exercise on a cashless basis their warrants for 344,828 1.16 177,751 (3) Conversion to Company Shares is based on the exchange ratio that resulted in the issuance of 0.239412772 Company Shares for every one share of Rimini Street capital stock. (4) The total number of Company Shares issued was net of fractional shares (in an amount equal to 67 (5) Based on the number of Company Shares outstanding after domestication as a Delaware Corporation but immediately prior to consummation of the mergers. Upon consummation of the mergers, the former stockholders of Rimini Street owned approximately 84 Loan Agreement On October 6, 2017, the Company’s promissory note was cancelled and replaced with the Loan Agreement pursuant to which the outstanding loan amount of $ 2,980,631 95,000,000 Deferred Underwriting Fee In connection with the Rimini Merger, the $ 6,037,500 4,429,306 Contingent Transaction Fees On October 10, 2017, in connection with the closing of the Rimini Merger, transaction costs incurred by the Sponsor of approximately $ 3,100,000 3,993,000	NOTE 9. SUBSEQUENT EVENTS The Company evaluates subsequent events and transactions that occur after the balance sheet date up to the date that the financial statements were issued for potential recognition or disclosure. Other than as described in Note 5, the Company did not identify subsequent events that would have required adjustment to or disclosure in the financial statements.

BASIS OF PRESENTATION AND SIG27

BASIS OF PRESENTATION AND SIGNIFICANT ACCOUNTING POLICIES (Policies)	9 Months Ended	12 Months Ended
	Sep. 30, 2017	Dec. 31, 2016
Collaborative Arrangements and Non-collaborative Arrangement Transactions [Line Items]
Basis of Accounting, Policy [Policy Text Block]	Basis of Presentation The unaudited condensed consolidated financial statements include the accounts of the Company and its wholly-owned subsidiaries, and are prepared in conformity with generally accepted accounting principles in the United States of America (“GAAP”). All significant intercompany balances and transactions have been eliminated in consolidation. The accompanying condensed consolidated financial statements present the historical capitalization of RSI; changes in capitalization that will result from the reverse recapitalization are not reflected until periods following the reverse recapitalization. The accompanying unaudited condensed consolidated financial statements have been prepared pursuant to the rules and regulations of the Securities and Exchange Commission (the “SEC”) regarding interim financial reporting. Accordingly, certain information and footnote disclosures required by GAAP for complete financial statements have been condensed or omitted in accordance with such rules and regulations. In the opinion of management, all adjustments (consisting of normal recurring adjustments) considered necessary for a fair presentation have been included. These unaudited condensed consolidated financial statements should be read in conjunction with RSI’s consolidated financial statements for the year ended December 31, 2016, beginning on page F-51 in the Registration Statement on Form S-4, as amended, filed with the SEC by GPIA on September 7, 2017. The accompanying condensed balance sheet and related disclosures as of December 31, 2016 have been derived from RSI’s audited financial statements. The Company’s financial condition as of September 30, 2017 and operating results for the nine months ended September 30, 2017 are not necessarily indicative of the financial condition and results of operations that may be expected for any future interim period or for the year ending December 31, 2017.
Emerging Growth Company [Policy Text Block]	Emerging Growth Company Since GPIA is the legal acquirer, upon completion of the business combination discussed in Notes 1 and 11, the Company will become an “emerging growth company,” as defined in Section 2(a) of the Securities Act, as modified by the Jumpstart Our Business Startups Act of 2012 (the “JOBS Act”), and it may take advantage of certain exemptions from various reporting requirements that are applicable to other public companies that are not emerging growth companies including, but not limited to, not being required to comply with the auditor attestation requirements of Section 404 of the Sarbanes-Oxley Act of 2002 (the “Sarbanes-Oxley Act”), reduced disclosure obligations regarding executive compensation, and exemptions from the requirements of holding a nonbinding advisory vote on executive compensation and shareholder approval of any golden parachute payments not previously approved. Further, section 102(b)(1) of the JOBS Act exempts emerging growth companies from being required to comply with new or revised financial accounting standards until private companies (that is, those that have not had a Securities Act registration statement declared effective or do not have a class of securities registered under the Securities Exchange Act of 1934, as amended (the “Exchange Act”)) are required to comply with the new or revised financial accounting standards. The JOBS Act provides that a company can elect to opt out of the extended transition period and comply with the requirements that apply to non-emerging growth companies but any such election to opt out is irrevocable. GPIA previously elected not to opt out of such extended transition period which means that when a standard is issued or revised, and it has different application dates for public or private companies, the Company, can adopt the new or revised standard at the time private companies adopt the new or revised standard. This may make comparison of the Company’s financial statements with another public company which is neither an emerging growth company nor an emerging growth company which has opted out of using the extended transition period difficult or impossible because of the potential differences in accounting standards used.
Use of Estimates, Policy [Policy Text Block]	Use of Estimates The preparation of financial statements and related disclosures in conformity with GAAP requires the Company to make judgments, assumptions, and estimates that affect the amounts reported in its consolidated financial statements and accompanying notes. The Company bases its estimates and assumptions on current facts, historical experience, and various other factors that it believes are reasonable under the circumstances, to determine the carrying values of assets and liabilities that are not readily apparent from other sources. The Company’s significant accounting estimates include, but are not necessarily limited to, revenue recognition, allowance for doubtful accounts, valuation of stock options, warrants and embedded derivatives, useful lives of property and equipment for depreciation expense, deferred income taxes and related valuation allowances, and evaluation and measurement of contingencies. To the extent there are material differences between the Company’s estimates and the actual results, the Company’s future consolidated results of operation may be affected.	Use of Estimates The preparation of financial statements and related disclosures in conformity with U.S. GAAP requires the Company to make judgments, assumptions, and estimates that affect the amounts reported in its consolidated financial statements and accompanying notes. The Company bases its estimates and assumptions on current facts, historical experience, and various other factors that it believes are reasonable under the circumstances, to determine the carrying values of assets and liabilities that are not readily apparent from other sources. The Company’s significant accounting estimates include, but are not necessarily limited to, revenue recognition, allowance for doubtful accounts, valuation of stock options, derivatives and warrants, useful lives for depreciation and amortization, deferred income taxes and related valuation allowances, and evaluation and measurement of contingencies. To the extent there are material differences between the Company’s estimates and the actual results, the Company’s future consolidated results of operation may be affected.
Concentration Risk, Credit Risk, Policy [Policy Text Block]		Risks and Uncertainties Inherent in the Company’s business are various risks and uncertainties, including its limited operating history in a rapidly changing industry. These risks include the Company’s ability to manage its rapid growth and its ability to attract new customers and expand sales to existing customers, risks related to the litigation with Oracle Corporation as described in Note 9, as well as other risks and uncertainties. In the event that the Company does not successfully execute its business plan, certain assets may not be recoverable, certain liabilities may not be paid and investments in its capital stock may not be recoverable. The Company’s success depends upon the acceptance of its expertise in providing services, development of sales and distribution channels, and its ability to generate significant revenue from the use of this expertise.
Segment Reporting, Policy [Policy Text Block]		Segments The Company’s chief operating decision maker (the “CODM”), who is the Company’s Chief Executive Officer, allocates resources and assesses performance based on financial information of the Company. The CODM reviews financial information presented on an entity-level basis for purposes of making operating decisions and assessing financial performance. The entity-level financial information is identical to the information presented in the accompanying consolidated statements of operations and comprehensive loss. Accordingly, the Company has determined that it operates in a single operating and reportable segment.
Cash and Cash Equivalents, Restricted Cash and Cash Equivalents, Policy [Policy Text Block]		Cash, Cash Equivalents and Restricted Cash All highly liquid investments purchased with an original maturity of three months or less that are freely available for the Company’s immediate and general business use are classified as cash and cash equivalents. Cash and cash equivalents consist primarily of demand deposits with financial institutions. Payments received from customers are initially deposited in cash accounts controlled by an agent of the Company’s lenders under the credit facility discussed in Note 5. Restricted cash also includes demand deposits that are pledged as collateral for corporate credit card debts. On a monthly basis, the Company submits a request to release the restricted funds and upon approval, the funds are transferred to the Company’s bank accounts that are classified as cash and cash equivalents.
Property, Plant and Equipment, Policy [Policy Text Block]		Property and Equipment Years Computer equipment 1-3 Furniture and fixtures 3-7 Capitalized software costs 3 Leasehold improvements Up to 8 years, not to exceed lease term Maintenance and repairs are expensed as incurred. Application development costs related to internal use software projects are capitalized and included in property and equipment on the consolidated balance sheets. Preliminary planning activities and post implementation activities for internal use software projects are expensed as incurred. Construction-in-progress primarily consists of computer equipment and leasehold improvements that have not yet been placed to service for their intended use. Depreciation commences once it is placed in service for its intended use.
Impairment or Disposal of Long-Lived Assets, Policy [Policy Text Block]		Impairment of Long-lived Assets Long-lived assets are reviewed for impairment whenever events or changes in circumstances indicate the carrying amount of an asset may not be recoverable. Impairment exists for property and equipment and other long term assets if the carrying amounts of such assets exceed the estimates of future net undiscounted cash flows expected to be generated by such assets. Impairment for software intangible assets is based upon a net realizable value assessment. An impairment charge is recognized by the amount by which the carrying amount of the asset, or asset group, exceeds its fair value. No impairment of long-lived assets occurred in the years presented.
Debt Issuance Costs and Discounts [Policy Text Block]		Debt Issuance Costs and Discounts Debt issuance costs are costs incurred to obtain new debt financing and consist of incremental direct costs incurred for professional fees and due diligence services, including reimbursement of similar costs incurred by the lenders. Debt issuance costs are allocated proportionately between funded and unfunded portions of debt. Amounts paid to the lenders when a financing is consummated are a reduction of the proceeds and are treated as a debt discount. Debt issuance costs and discounts related to funded debt are presented in the accompanying consolidated balance sheet as a reduction in the carrying value of the debt and are accreted to interest expense using the effective interest method. When we make mandatory prepayments of principal under the Credit Facility, we write-off a proportional amount of unaccreted debt discount and issuance costs in relation to the total debt obligations under the Credit Facility. Debt issuance costs related to unfunded debt is presented in the accompanying consolidated balance sheet as a long-term asset and are amortized using the straight-line method over the contractual term of the debt agreement. Unamortized deferred debt issue costs are not charged to expense when the related debt becomes a demand obligation so long as it is probable that the lenders will either waive the violation of terms or will agree to amend or restructure the terms of the indebtedness. If either circumstance is probable, the deferred debt issuance costs continue to be amortized over the remaining term of the initial amortization period. If it is not probable, the costs will be charged to expense
Revenue Recognition, Policy [Policy Text Block]		Revenue Recognition Revenue is derived from support services, and to a lesser extent, software licensing and related maintenance and professional services. A substantial majority of revenue is from support services, and revenue from other sources has been minimal to date. Revenue is recognized when all the following criteria are met: · Persuasive evidence of an arrangement exists . The Company generally relies on a written sales contract to determine the existence of an arrangement. · Delivery has occurred . The Company considers delivery to have occurred over the contractual term when support service is available to the customer in the manner prescribed in the contractual arrangement, and when there are no further additional performance or delivery obligations. · Fee is fixed or determinable . The Company assesses whether the sales price is fixed or determinable based on the payment terms and whether the sales price is subject to refund or adjustment. · Collection is reasonably assured . Collection is deemed probable if the Company expects that the customer will be able to pay amounts under the arrangement as payments become due. Previous uncollectable receivables have not had a material impact on the consolidated financial statements for the periods presented The Company recognizes its support services revenue provided on third-party software in accordance with Accounting Standards Codification (ASC) 605 , Revenue Recognition Revenue Recognition In certain circumstances the Company enters into arrangements with multiple elements, comprised of support services for multiple third-party software platforms and to a much lesser extent professional services and software licensing and related maintenance support. When the Company enters into multiple element arrangements, these arrangements are evaluated to determine if the multiple elements consist of more than one unit of accounting and can be separated accordingly. Based on separation criteria under U.S. GAAP, deliverables in multiple element arrangements can be segregated into separate units of accounting if they have value to the customer on a standalone basis. The items have value on a standalone basis if they are sold separately by any vendor or the customer could resell the delivered items on a standalone basis. If the sales arrangement includes a general right of return relative to the delivered item, delivery or performance of the undelivered items are considered probable and substantially in the control of the vendor. If deliverables can be separated into individual units of accounting, then the Company allocates consideration at the inception of an arrangement to all deliverables based on the relative selling price method in accordance with the selling price hierarchy, which includes: (i) vendor-specific objective evidence (“VSOE”) if available; (ii) third-party evidence (“TPE”) if VSOE is not available, and (iii) best estimate of selling price (“BESP”) if neither VSOE nor TPE is available. Revenue from each deliverable is recognized when all requirements are met for that specific deliverable. If deliverables cannot be separated into separate units of accounting, then the arrangement will be accounted for as a single unit of accounting and revenue will be recognized when all requirements are met for all deliverables within the arrangement. In determining VSOE, accounting guidance requires that a substantial majority of the standalone selling prices for these products fall within a reasonably narrow pricing range. The Company has not established VSOE due to lack of pricing consistency. The Company has also concluded that TPE is not a practical alternative due to differences in its service offerings compared to other parties and the availability of relevant third-party-pricing information. Accordingly, the Company establishes BESP primarily by consistently pricing its arrangements following its internal pricing policy of quoting the customers a 50% discount to their current annual support fees they would otherwise pay enterprise software vendors. The Company regularly reviews BESP. Changes in assumptions or judgments or changes to the elements in the arrangement could cause an increase or decrease in the amount of revenue that the Company reports in a particular period. In a limited number of arrangements, the Company also licenses software and related maintenance services under term-based arrangements. The terms of software licenses and services support are the same, and when support services are terminated, the software license is also terminated. To date software has not been licensed separately, but rather has only been licensed along with service support arrangements. This software is considered essential to the functionality of the support services for these arrangements. The Company applies the provisions of ASC 985-605, Software Revenue Recognition Domestic sales taxes of $ 1.3 1.3 1.9 0.2 0.3 0.5 Deferred revenue consists of billings issued that are non-cancellable but not yet paid and payments received in advance of revenue recognition. The Company typically invoices its customers at the beginning of the contract term, in annual and multi-year installments. Deferred revenue that is anticipated to be recognized during the succeeding 12-month period is recorded as current deferred revenue and the remaining portion is recorded as long-term deferred revenue.
Receivables, Trade and Other Accounts Receivable, Allowance for Doubtful Accounts, Policy [Policy Text Block]		Allowance for Doubtful Accounts The Company records a provision for doubtful accounts based on historical experience and a detailed assessment of the collectability of its accounts receivable. In estimating the allowance for doubtful accounts, the Company considers, among other factors, the aging of the accounts receivable, its historical write-offs, the credit worthiness of customers, and general economic conditions. Account balances are charged off against the allowance when the Company believes that it is probable that the receivable will not be recovered. Actual write-offs may either be in excess or less than the estimated allowance.
Advertising Costs, Policy [Policy Text Block]		Advertising Advertising costs are charged to sales and marketing expense in the period incurred.
Legal Costs, Policy [Policy Text Block]		Legal Costs Legal fees and costs are charged to general and administrative expense as incurred, other than legal fees and costs that are accounted for as deferred offering costs and debt issuance costs.
Commitments and Contingencies, Policy [Policy Text Block]		Loss Contingencies The Company is subject to the possibility of various loss contingencies arising in the ordinary course of business. An estimated loss contingency is accrued when it is probable that an asset has been impaired or a liability has been incurred and the amount of loss can be reasonably estimated. If some amount within a range of loss appears to be a better estimate than any other amount within the range, the Company accrues that amount. Alternatively, when no amount within a range of loss appears to be a better estimate than any other amount, the Company accrues the lowest amount in the range. If the Company determines that a loss is reasonably possible and the range of the loss is estimable, then the Company discloses the range of the possible loss. If the Company cannot estimate the range of loss, it will disclose the reason why it cannot estimate the range of loss. The Company regularly evaluates current information available to it to determine whether an accrual is required, an accrual should be adjusted and if a range of possible loss should be disclosed.
Stock-Based Compensation and Warrant Expense [Policy Text Block]		Stock-Based Compensation and Warrant Expense The Company measures the cost of employee and director services received in exchange for all equity awards granted, including stock options, based on the fair market value of the award as of the grant date. The Company computes the fair value of options using the Black-Scholes-Merton (“BSM”) option pricing model. The Company recognizes the cost of the equity awards over the period that services are provided to earn the award, usually the vesting period. For awards granted which contain a graded vesting schedule, and the only condition for vesting is a service condition, compensation cost is recognized as an expense on a straight-line basis over the requisite service period as if the award was, in substance, a single award. Stock-based compensation expense is recognized based on awards ultimately expected to vest whereby estimates of forfeitures are based upon historical experience. In addition, the Company also utilizes the BSM option-pricing model to estimate the fair value of warrants granted to one of its stockholders in 2014. The fair value of such warrants is charged to expense on a straight-line basis over the requisite service period. For warrants where a performance commitment date has not been established, the fair value is adjusted periodically until the commitment date occurs.
Derivatives, Embedded Derivatives [Policy Text Block]		Embedded Derivatives When the Company enters into a financial instrument such as a debt or equity agreement (the “host contract”), the Company assesses whether the economic characteristics of any embedded features are clearly and closely related to the primary economic characteristics of the remainder of the host contract. When it is determined that (i) an embedded feature possesses economic characteristics that are not clearly and closely related to the primary economic characteristics of the host contract, and (ii) a separate, stand-alone instrument with the same terms would meet the definition of a financial derivative instrument, then the embedded feature is bifurcated from the host contract and accounted for as a derivative instrument. The estimated fair value of the derivative feature is recorded separately from the carrying value of the host contract, with subsequent changes in the estimated fair value recorded as a non-operating gain or loss in the Company’s consolidated statements of operations.
Beneficial Conversion Features [Policy Text Block]		Beneficial Conversion Features A beneficial conversion feature is a non-detachable conversion feature that is “in the money” at the commitment date, which requires recognition of a deemed dividend. A conversion option is in the money if the conversion price is lower than the fair value of a share into which it is convertible.
Foreign Currency Transactions and Translations Policy [Policy Text Block]		Foreign Currency Translation The Company’s reporting currency is the U.S. Dollar, while the functional currencies of its foreign subsidiaries are their respective local currencies. The asset and liability accounts of the foreign subsidiaries are translated from their local currencies at the exchange rates in effect on the balance sheet date. Revenue and expenses are translated at average rates of exchange prevailing during the period. Gains and losses resulting from the translation of the subsidiary balance sheets are recorded net of tax as a component of accumulated other comprehensive loss. Gains and losses from foreign currency transactions are recorded in other income and expense in the consolidated statements of operations and comprehensive loss. The tax effect has not been material to date.
Recent Accounting Pronouncements, Policy [Policy Text Block]	Recent Accounting Pronouncements Recently Adopted Standards. In March 2016, the Financial Accounting Standards Board (FASB) issued ASU No. 2016-09, Improvements to Employee Share-Based Payment Standards Required to be Adopted in Future Years. In May 2014, the FASB issued Accounting Standards Update (“ASU”) No. 2014-09, Revenue from Contracts with Customers In February 2016, the FASB issued ASU No. 2016-02, Leases	Recent Accounting Pronouncements Standards Required to be Adopted in Future Years. The following recently issued accounting standards are not yet effective; the Company is assessing the impact these standards will have on its consolidated financial statements, as well as the method of adoption and period in which adoption is expected to occur: In March 2016, the Financial Accounting Standards Board (FASB) issued ASU No. 2016-09, Improvements to Employee Share-Based Payment In February 2016, the FASB issued ASU No. 2016-02, Leases In May 2014, the FASB issued ASU No. 2014-09, Revenue from Contracts with Customers Recently Adopted Standards. The following recently issued accounting standards were adopted during the year ended December 31, 2016: In November 2016, the FASB issued Accounting Standards Update (ASU) No. 2016-18, Statement of Cash Flows - Restricted Cash In August 2014, the FASB issued ASU No. 2014-15, Disclosure of Uncertainties about an Entity’s Ability to Continue as a Going Concern In April 2015, the FASB issued ASU No. 2015-05, Customer’s Accounting for Fees Paid in a Cloud Computing Arrangement During 2015, the FASB issued ASU No. 2015-03, Simplifying the Presentation of Debt Issuance Costs, and No. 2015-15, Presentation and Subsequent Measurement of Debt Issuance Costs Associated with Line-of-Credit Arrangements
Income Taxes, Policy [Policy Text Block]		The Company accounts for income taxes under the asset and liability method. Under this method, deferred tax assets and liabilities are determined based on differences between financial reporting and tax bases of assets and liabilities and are measured using enacted tax rates and laws that are expected to be in effect when the differences are expected to be recovered or settled. Realization of deferred tax assets is dependent upon future taxable income. A valuation allowance is recognized if it is more likely than not that some portion or all of a deferred tax asset will not be realized based on the weight of available evidence, including expected future earnings. The Company recognizes an uncertain tax position in its financial statements when it concludes that a tax position is more likely than not to be sustained upon examination based solely on its technical merits. Only after a tax position passes the first step of recognition will measurement be required. Under the measurement step, the tax benefit is measured as the largest amount of benefit that is more likely than not to be realized upon effective settlement. This is determined on a cumulative probability basis. The full impact of any change in recognition or measurement is reflected in the period in which such change occurs. Interest and penalties related to income taxes are recognized in the provision for income taxes.
Net loss per share, Policy [Policy Text Block]		Basic net loss per share is computed by dividing the net loss by weighted average number of common shares outstanding for each fiscal period presented. Diluted net loss per common share is computed by giving effect to all potential shares of common stock, including convertible preferred stock, stock options and warrants, to the extent dilutive. Preferred stock shares participate in dividends but are not considered participating securities when there is a net loss because the holders do not have a contractual obligation to share in the losses.
Deferred Charges, Policy [Policy Text Block]		Commissions, legal fees and other costs that are directly associated with equity offerings are capitalized as deferred offering costs, pending a determination of the success of the offering. Deferred offering costs related to successful offerings are charged to stockholders’ deficit in the period it is determined that the offering was successful. Deferred offering costs related to unsuccessful equity offerings are recorded as expense in the period when it is determined that an offering is unsuccessful. The Company expensed the costs related to an unsuccessful offering in 2014.
GP Investments Acquisition Corp [Member]
Collaborative Arrangements and Non-collaborative Arrangement Transactions [Line Items]
Basis of Accounting, Policy [Policy Text Block]	The accompanying unaudited condensed consolidated financial statements have been prepared in accordance with accounting principles generally accepted in the United States of America (“GAAP”) for interim financial information and in accordance with the instructions to Form 10-Q and Article 10 of Regulation S-X of the U.S. Securities and Exchange Commission (the “SEC”). Certain information or footnote disclosures normally included in financial statements prepared in accordance with GAAP have been condensed or omitted, pursuant to the rules and regulations of the SEC for interim financial reporting. Accordingly, they do not include all the information and footnotes necessary for a comprehensive presentation of financial position, results of operations, or cash flows. In the opinion of management, the accompanying unaudited condensed consolidated financial statements include all adjustments, consisting of a normal recurring nature, which are necessary for a fair presentation of the financial position, operating results and cash flows for the periods presented. The accompanying unaudited condensed consolidated financial statements should be read in conjunction with the Company’s Annual Report on Form 10-K for the year ended December 31, 2016 as filed with the SEC, which contains the audited financial statements and notes thereto. The financial information as of December 31, 2016 is derived from the audited financial statements presented in the Company’s Annual Report on Form 10-K for the year ended December 31, 2016. The interim results for the nine months ended September 30, 2017 are not necessarily indicative of the results to be expected for the year ending December 31, 2017 or for any future interim periods. As discussed in Note 1, on October 10, 2017 the Company domesticated as a Delaware corporation whereby each issued and outstanding ordinary share, par value $ 0.0001 0.0001 1,000,000,000 100,000,000	Basis of presentation The accompanying financial statements have been prepared in accordance with accounting principles generally accepted in the United States of America (“GAAP”) and pursuant to the rules of the Securities and Exchange Commission (“SEC”).
Consolidation, Policy [Policy Text Block]	Principles of Consolidation The unaudited condensed consolidated financial statements include the accounts of the Company and its wholly-owned subsidiary, Let’s Go. All significant intercompany balances and transactions have been eliminated in consolidation.
Emerging Growth Company [Policy Text Block]	The Company is an “emerging growth company,” as defined in Section 2(a) of the Securities Act, as modified by the Jumpstart Our Business Startups Act of 2012 (the “JOBS Act”), and it may take advantage of certain exemptions from various reporting requirements that are applicable to other public companies that are not emerging growth companies including, but not limited to, not being required to comply with the auditor attestation requirements of Section 404 of the Sarbanes-Oxley Act of 2002 (the “Sarbanes-Oxley Act”), reduced disclosure obligations regarding executive compensation in our periodic reports and proxy statements, and exemptions from the requirements of holding a nonbinding advisory vote on executive compensation and shareholder approval of any golden parachute payments not previously approved. Further, section 102(b)(1) of the JOBS Act exempts emerging growth companies from being required to comply with new or revised financial accounting standards until private companies (that is, those that have not had a Securities Act registration statement declared effective or do not have a class of securities registered under the Securities Exchange Act of 1934, as amended (the “Exchange Act”)) are required to comply with the new or revised financial accounting standards. The JOBS Act provides that a company can elect to opt out of the extended transition period and comply with the requirements that apply to non-emerging growth companies but any such election to opt out is irrevocable. The Company has elected not to opt out of such extended transition period which means that when a standard is issued or revised and it has different application dates for public or private companies, the Company, as an emerging growth company, can adopt the new or revised standard at the time private companies adopt the new or revised standard. This may make comparison of the Company’s financial statements with another public company which is neither an emerging growth company nor an emerging growth company which has opted out of using the extended transition period difficult or impossible because of the potential differences in accounting standards used.	Emerging growth company The Company is an “emerging growth company,” as defined in Section 2(a) of the Securities Act, as modified by the Jumpstart our Business Startups Act of 2012, (the “JOBS Act”), and it may take advantage of certain exemptions from various reporting requirements that are applicable to other public companies that are not emerging growth companies including, but not limited to, not being required to comply with the auditor attestation requirements of Section 404 of the Sarbanes-Oxley Act, reduced disclosure obligations regarding executive compensation in our periodic reports and proxy statements, and exemptions from the requirements of holding a nonbinding advisory vote on executive compensation and shareholder approval of any golden parachute payments not previously approved. Further, section 102(b)(1) of the JOBS Act exempts emerging growth companies from being required to comply with new or revised financial accounting standards until private companies (that is, those that have not had a Securities Act registration statement declared effective or do not have a class of securities registered under the Exchange Act) are required to comply with the new or revised financial accounting standards. The JOBS Act provides that a company can elect to opt out of the extended transition period and comply with the requirements that apply to non-emerging growth companies but any such election to opt out is irrevocable. The Company has elected not to opt out of such extended transition period which means that when a standard is issued or revised and it has different application dates for public or private companies, the Company, as an emerging growth company, can adopt the new or revised standard at the time private companies adopt the new or revised standard. This may make comparison of the Company’s financial statements with another public company which is neither an emerging growth company nor an emerging growth company which has opted out of using the extended transition period difficult or impossible because of the potential differences in accounting standards used.
Use of Estimates, Policy [Policy Text Block]	The preparation of financial statements in conformity with GAAP requires management to make estimates and assumptions that affect the reported amounts of assets and liabilities and disclosure of contingent assets and liabilities at the date of the financial statements and the reported amounts of revenues and expenses during the reporting period. Making estimates requires management to exercise significant judgment. It is at least reasonably possible that the estimate of the effect of a condition, situation or set of circumstances that existed at the date of the financial statements, which management considered in formulating its estimate, could change in the near term due to one or more future events. Accordingly, the actual results could differ significantly from those estimates.	Use of estimates The preparation of financial statements in conformity with GAAP requires management to make estimates and assumptions that affect the reported amounts of assets and liabilities and disclosure of contingent assets and liabilities at the date of the financial statements and the reported amounts of revenues and expenses during the reporting period. Making estimates requires management to exercise significant judgment. It is at least reasonably possible that the estimate of the effect of a condition, situation or set of circumstances that existed at the date of the financial statements, which management considered in formulating its estimate, could change in the near term due to one or more future events. Accordingly, the actual results could differ significantly from those estimates.
Concentration Risk, Credit Risk, Policy [Policy Text Block]	Financial instruments that potentially subject the Company to concentration of credit risk consist of cash accounts in a financial institution which, at times may exceed the Federal depository insurance coverage of $ 250,000	Concentration of credit risk Financial instruments that potentially subject the Company to concentration of credit risk consist of cash accounts in a financial institution which, at times may exceed the Federal depository insurance coverage of $ 250,000
Recent Accounting Pronouncements, Policy [Policy Text Block]	Management does not believe that any recently issued, but not yet effective, accounting pronouncements, if currently adopted, would have a material effect on the Company’s financial statements.	Recent Accounting Pronouncements Management does not believe that any recently issued, but not yet effective, accounting pronouncements, if currently adopted, would have a material effect on the Company’s financial statements.
Cash and Cash Equivalents, Policy [Policy Text Block]	Cash and cash equivalents The Company considers all short-term investments with an original maturity of three months or less when purchased to be cash equivalents. The Company did not have any cash equivalents as of September 30, 2017 or December 31, 2016.	Cash and cash equivalents The Company considers all short-term investments with an original maturity of three months or less when purchased to be cash equivalents. The Company did not have any cash equivalents as of December 31, 2016 and 2015.
Cash and marketable securities held in Trust Account [Policy Text Block]	Cash and marketable securities held in Trust Account The amounts held in the Trust Account are classified as restricted assets since such amounts can only be used by the Company in connection with the consummation of a Business Combination or to satisfy shareholder redemption requests. As of September 30, 2017, cash and marketable securities held in the Trust Account consisted of $ 158,208,595	Cash and marketable securities held in Trust Account The amounts held in the Trust Account represent substantially all of the proceeds of the Initial Public Offering and are classified as restricted assets since such amounts can only be used by the Company in connection with the consummation of a Business Combination. As of December 31, 2016, cash and marketable securities held in the Trust Account consisted of $ 173,051,990
Shares subject to possible redemption, Policy [Policy Text Block]	Shares subject to possible redemption The Company accounts for its shares subject to possible redemption in accordance with the guidance in Accounting Standards Codification (“ASC”) Topic 480 “Distinguishing Liabilities from Equity.” Shares subject to mandatory redemption (if any) are classified as a liability instrument and are measured at fair value. Conditionally redeemable shares (including shares that feature redemption rights that are either within the control of the holder or subject to redemption upon the occurrence of uncertain events not solely within the Company’s control) are classified as temporary equity. At all other times, shares are classified as shareholders’ equity. The Company’s shares feature certain redemption rights that are considered to be outside of the Company’s control and subject to occurrence of uncertain future events. Accordingly, at September 30, 2017 and December 31, 2016, the shares subject to possible redemption are presented as temporary equity, outside of the shareholders’ equity section of the Company’s balance sheet.	Ordinary share subject to possible redemption The Company accounts for its ordinary shares subject to possible redemption in accordance with the guidance in Accounting Standards Codification (“ASC”) Topic 480 “Distinguishing Liabilities from Equity.” Ordinary shares subject to mandatory redemption (if any) are classified as a liability instrument and are measured at fair value. Conditionally redeemable ordinary shares (including ordinary shares that feature redemption rights that are either within the control of the holder or subject to redemption upon the occurrence of uncertain events not solely within the Company’s control) are classified as temporary equity. At all other times, ordinary shares are classified as shareholders’ equity. The Company’s ordinary shares feature certain redemption rights that are considered to be outside of the Company’s control and subject to occurrence of uncertain future events. Accordingly, at December 31, 2016 and 2015, the ordinary shares subject to possible redemption are presented as temporary equity, outside of the shareholders’ equity section of the Company’s balance sheet.
Income Taxes, Policy [Policy Text Block]	The Company complies with the accounting and reporting requirements of ASC Topic 740, “Income Taxes,” which requires an asset and liability approach to financial accounting and reporting for income taxes. Deferred income tax assets and liabilities are computed for differences between the financial statement and tax bases of assets and liabilities that will result in future taxable or deductible amounts, based on enacted tax laws and rates applicable to the periods in which the differences are expected to affect taxable income. Valuation allowances are established, when necessary, to reduce deferred tax assets to the amount expected to be realized. ASC Topic 740 prescribes a recognition threshold and a measurement attribute for the financial statement recognition and measurement of tax positions taken or expected to be taken in a tax return. For those benefits to be recognized, a tax position must be more-likely-than-not to be sustained upon examination by taxing authorities. The Company’s management determined that the Cayman Islands is the Company’s only major tax jurisdiction. The Company recognizes accrued interest and penalties related to unrecognized tax benefits as income tax expense. As of September 30, 2017 and December 31, 2016, there were no unrecognized tax benefits and no amounts accrued for interest and penalties. The Company is currently not aware of any issues under review that could result in significant payments, accruals or material deviation from its position over the next twelve months. The Company may be subject to potential examination by U.S. federal, U.S. states or foreign taxing authorities in the areas of income taxes. These potential examinations may include questioning the timing and amount of deductions, the nexus of income among various tax jurisdictions and compliance with U.S. federal, U.S. state and foreign tax laws. The Company’s tax provision is zero because the Company is organized in the Cayman Islands with no connection to any other taxable jurisdiction. As such, the Company has no deferred tax assets. The Company is considered to be an exempted Cayman Islands Company and, as of September 30, 2017, is not subject to income taxes or income tax filing requirements in the Cayman Islands or the United States.	The Company complies with the accounting and reporting requirements of ASC Topic 740, “Income Taxes,” which requires an asset and liability approach to financial accounting and reporting for income taxes. Deferred income tax assets and liabilities are computed for differences between the financial statement and tax bases of assets and liabilities that will result in future taxable or deductible amounts, based on enacted tax laws and rates applicable to the periods in which the differences are expected to affect taxable income. Valuation allowances are established, when necessary, to reduce deferred tax assets to the amount expected to be realized. ASC Topic 740 prescribes a recognition threshold and a measurement attribute for the financial statement recognition and measurement of tax positions taken or expected to be taken in a tax return. For those benefits to be recognized, a tax position must be more-likely-than-not to be sustained upon examination by taxing authorities. The Company’s management determined that the Cayman Islands is the Company’s only major tax jurisdiction. The Company recognizes accrued interest and penalties related to unrecognized tax benefits as income tax expense. As of December 31, 2016, there were no amounts accrued for interest and penalties. There were no unrecognized tax benefits as of December 31. The Company is currently not aware of any issues under review that could result in significant payments, accruals or material deviation from its position over the next twelve months. The Company may be subject to potential examination by U.S. federal, U.S. states or foreign taxing authorities in the areas of income taxes. These potential examinations may include questioning the timing and amount of deductions, the nexus of income among various tax jurisdictions and compliance with U.S. federal, U.S. state and foreign tax laws. The Company’s tax provision is zero because the Company is organized in the Cayman Islands with no connection to any other taxable jurisdiction. As such, the Company has no deferred tax assets. The Company is considered to be an exempted Cayman Islands Company, and is presently not subject to income taxes or income tax filing requirements in the Cayman Islands or the United States.
Net loss per share, Policy [Policy Text Block]	The Company complies with accounting and disclosure requirements of ASC Topic 260, “Earnings Per Share.” Net loss per share is computed by dividing net loss by the weighted average number of shares outstanding during the period. Shares subject to possible redemption at September 30, 2017 and 2016 have been excluded from the calculation of basic loss per share since such shares, if redeemed, only participate in their pro rata share of the Trust Account earnings. The Company has not considered the effect of warrants to purchase 14,687,500	Net loss per share The Company complies with accounting and disclosure requirements of ASC Topic 260, “Earnings Per Share.” Net loss per share is computed by dividing net loss by the weighted average number of ordinary shares outstanding during the period. Ordinary shares subject to possible redemption at December 31, 2016 and 2015 have been excluded from the calculation of basic loss per share since such shares, if redeemed, only participate in their pro rata share of the Trust Account earnings. The Company has not considered the effect of warrants to purchase 14,687,500
Fair Value of Financial Instruments, Policy [Policy Text Block]	The fair value of the Company’s assets and liabilities, which qualify as financial instruments under ASC Topic 820, “Fair Value Measurements and Disclosures,” approximates the carrying amounts represented in the accompanying balance sheets, primarily due to their short-term nature.	Fair value of financial instruments The fair value of the Company’s assets and liabilities, which qualify as financial instruments under ASC Topic 820, “Fair Value Measurements and Disclosures” (“ASC 820”), approximates the carrying amounts represented in the accompanying balance sheet, primarily due to their short-term nature.

REVERSE RECAPITALIZATION (Table

REVERSE RECAPITALIZATION (Tables)	9 Months Ended
	Sep. 30, 2017
Recapitalization [Abstract]
Share Transaction Activities Upon Consummation Of Merger [Table Text Block]	The table below summarizes the number of Company Shares issued after consummation of the mergers consisting of (i) the number of shares of RSI capital stock outstanding immediately before the mergers along with the impact of the Exchange Ratio, (ii) the impact of fractional share adjustments, and (iii) the number of Company Shares outstanding after the domestication and consummation of the mergers, as of the closing date on October 10, 2017: RSI Capital Stock Number of Type Series/ Class Shares Preferred A 5,499,900 (1) Preferred B 38,545,560 (1) Preferred C 56,441,036 (1) Common A 529,329 (1) Common B 102,925,500 (1) Total capital stock of RSI as of September 30, 2017 203,941,325 Effect of Exchange Ratio to convert RSI capital stock to Company Shares 48,826,158 (2) Adjustment for fractional shares (67) (3) Cashless exercise of Guarantee Warrant on closing date 42,556 (4) Company Shares related to RSI issued at closing 48,868,647 Deemed issuance of shares to GPIA shareholders 9,712,149 (5) Total Company Shares outstanding on October 10, 2017 58,580,796 (1) Represents the number of shares of RSI capital stock issued and outstanding as of September 30, 2017. (2) In accounting for the reverse recapitalization, RSI capital stock outstanding as of September 30, 2017 was converted to Company Shares based on the Exchange Ratio that resulted in the issuance of approximately 0.2394 Company Shares for each outstanding share of RSI capital stock. (3) The total number of Company Shares issued to the former holders of RSI capital stock was net of fractional shares resulting from rounding down in the application of the Exchange Ratio. (4) Adams Street Partners and its affiliates agreed to exercise on a cashless basis their Guarantee Warrant for 344,828 1.16 177,751 42,556 (5) Represents the number of Company Shares held by former GPIA shareholders after the Delaware Domestication but immediately prior to consummation of the mergers on October 10, 2017. Includes 497,018 3,600,000 388,437
Schedule Of Option And Warrant Conversions, Post Merger [Table Text Block]	The capitalization of RMNI was also adjusted based on the Exchange Ratio for the conversion of outstanding options and warrants discussed in Note 6 for the purchase of shares of common stock of RSI into newly issued options and warrants for Company Shares, and for outstanding warrants of GPIA that converted into newly issued warrants for Company Shares upon consummation of the Merger Agreement, as shown below. Weighted Number Former RSI stock options $ 2.76 13,259,442 Former RSI Origination Agent warrants 5.64 3,440,424 GPIA public warrants 11.50 8,625,000 GPIA private placement warrants 11.50 6,062,500 Total 31,387,366

BASIS OF PRESENTATION AND SIG29

BASIS OF PRESENTATION AND SIGNIFICANT ACCOUNTING POLICIES (Tables)	12 Months Ended
	Dec. 31, 2016
Accounting Policies [Abstract]
Schedule of Property Plant And Equipment Useful Life [Table Text Block]	Property and equipment are recorded at cost less accumulated depreciation. Depreciation is calculated using the straight-line method over the estimated useful life of the following assets: Years Computer equipment 1-3 Furniture and fixtures 3-7 Capitalized software costs 3 Leasehold improvements Up to 8 years, not to exceed lease term

Financial Instruments and Sig30

Financial Instruments and Significant Concentrations (Tables)	9 Months Ended	12 Months Ended
	Sep. 30, 2017	Dec. 31, 2016
Investments, All Other Investments [Abstract]
Revenue from External Customers by Geographic Areas [Table Text Block]	The Company attributes revenue to geographic regions based on the location of its customers’ contracting entity. The following shows net revenue by geographic region for the nine months ended September 30, 2017 and 2016 (in thousands): 2017 2016 United States of America $ 105,120 $ 77,986 International 49,609 35,452 Total $ 154,729 $ 113,438	The Company attributes revenue to geographic regions based on the location of its customers’ contracting entity. The following shows net revenue by geographic region for the years ended December 31, 2014, 2015 and 2016 (in thousands): 2014 2015 2016 United States of America $ 62,341 $ 82,803 $ 110,746 International 23,007 35,360 49,429 Total revenue $ 85,348 $ 118,163 $ 160,175

CASH, CASH EQUIVALENTS AND RE31

CASH, CASH EQUIVALENTS AND RESTRICTED CASH (Tables)	9 Months Ended	12 Months Ended
	Sep. 30, 2017	Dec. 31, 2016
Cash and Cash Equivalents [Abstract]
Restrictions on Cash and Cash Equivalents [Table Text Block]	For purposes of the 2017 statement of cash flows, cash, cash equivalents and restricted cash as of September 30, 2017 and December 31, 2016, are as follows (in thousands): 2017 2016 Cash and cash equivalents $ 6,862 $ 9,385 Restricted cash: Control accounts under Credit Facility 8,294 18,263 Corporate credit card debts and other 433 589 Total cash, cash equivalents and restricted cash $ 15,589 $ 28,237	For purposes of the statement of cash flows, as of December 31, 2014, 2015 and 2016 cash, cash equivalents and restricted cash are as follows (in thousands): 2014 2015 2016 Cash and cash equivalents $ 13,758 $ 12,457 $ 9,385 Restricted cash: Control accounts under Credit Facility — — 18,263 Corporate credit card debts and other 102 102 589 Total cash, cash equivalents and restricted cash $ 13,860 $ 12,559 $ 28,237

OTHER FINANCIAL INFORMATION (Ta

OTHER FINANCIAL INFORMATION (Tables)	9 Months Ended	12 Months Ended
	Sep. 30, 2017	Dec. 31, 2016
Organization, Consolidation and Presentation of Financial Statements [Abstract]
Restrictions on Cash and Cash Equivalents [Table Text Block]	For purposes of the 2017 statement of cash flows, cash, cash equivalents and restricted cash as of September 30, 2017 and December 31, 2016, are as follows (in thousands): 2017 2016 Cash and cash equivalents $ 6,862 $ 9,385 Restricted cash: Control accounts under Credit Facility 8,294 18,263 Corporate credit card debts and other 433 589 Total cash, cash equivalents and restricted cash $ 15,589 $ 28,237	For purposes of the statement of cash flows, as of December 31, 2014, 2015 and 2016 cash, cash equivalents and restricted cash are as follows (in thousands): 2014 2015 2016 Cash and cash equivalents $ 13,758 $ 12,457 $ 9,385 Restricted cash: Control accounts under Credit Facility — — 18,263 Corporate credit card debts and other 102 102 589 Total cash, cash equivalents and restricted cash $ 13,860 $ 12,559 $ 28,237
Allowance for Credit Losses on Financing Receivables [Table Text Block]		2014 2015 2016 Allowance, beginning of year $ — $ 115 $ 115 Provisions 186 55 57 Write offs, net of recoveries (71) (55) (136) Allowance, end of year $ 115 $ 115 $ 36
Deferred Costs, Capitalized, Prepaid, and Other Assets Disclosure [Table Text Block]		As of December 31, 2015 and 2016, prepaid expenses and other current assets consist of the following (in thousands): 2015 2016 Prepaid expenses and deposits $ 4,298 $ 4,500 Foreign tax refunds receivable 238 483 Prepaid loan agent and service fees — 218 Other 541 547 Total $ 5,077 $ 5,748
Property, Plant and Equipment [Table Text Block]		As of December 31, 2015 and 2016, property and equipment consisted of the following (in thousands): 2015 2016 Computer equipment $ 4,942 $ 6,033 Furniture and fixtures 2,078 2,406 Capitalized software costs 508 433 Leasehold improvements 605 739 Construction-in-progress 255 297 Total property and equipment 8,388 9,908 Less accumulated depreciation (4,255) (5,349) Property and equipment, net $ 4,133 $ 4,559
Schedule of Accrued Liabilities [Table Text Block]		As of December 31, 2015 and 2016, accrued expenses consist of the following (in thousands): 2015 2016 Accrued compensation and benefits: Bonuses and commissions $ 6,754 $ 11,015 Salaries and benefits 5,568 7,289 Accrued sales and other taxes 4,845 8,411 Accrued professional fees 5,935 7,184 Current maturities of capital lease obligations 531 802 Income taxes payable 492 433 Other accrued expenses 2,027 1,516 Total accrued expenses $ 26,152 $ 36,650
Schedule of Other Nonoperating Expense, by Component [Table Text Block]		For the years ended December 31, 2014, 2015 and 2016, other expense, net consists of the following (in thousands): 2014 2015 2016 Interest income $ 8 $ 11 $ 27 Other expenses (4) (50) (90) Foreign currency transaction losses (847) (1,065) (1,724) Total other expense, net $ (843) $ (1,104) $ (1,787)

DEBT (Tables)

DEBT (Tables)	9 Months Ended	12 Months Ended
	Sep. 30, 2017	Dec. 31, 2016
Debt Disclosure [Abstract]
Schedule of Debt [Table Text Block]	As of September 30, 2017 and December 31, 2016, debt consists of the following (in thousands): 2017 2016 Contractual obligations under Credit Facility $ 139,978 $ 169,158 Debt discount and issuance costs, net (59,822) (81,094) Net carrying value of Credit Facility 80,156 88,064 Less current maturities (11,750) (24,750) Long-term debt, net of current maturities $ 68,406 $ 63,314	As of December 31, 2015 and 2016, debt consists of the following (dollars in thousands): 2015 2016 Credit Facility, net of discount $ — $ 88,064 Line of credit 14,700 — Note payable, interest at 9.0% 114 — Total 14,814 88,064 Less current maturities (14,814) (24,750) Long-term debt, net of current maturities $ — $ 63,314
Summary of Debt Activities During the Year [Table Text Block]	December 31, PIK Amendment/ Liability Principal Reductions Accretion September 30, 2016 Accrual Fees Adjustments Scheduled Prepayments Expense 2017 Contractual liabilities: Principal balance $ 107,900 $ 2,038 $ - $ - $ (13,500) $ (21,493) (1) $ - $ 74,945 Mandatory trigger event exit fees 55,258 - - 5,775 - - - 61,033 Mandatory consulting fees 6,000 - - - (2,000) - - 4,000 Total contractual liability $ 169,158 $ 2,038 $ - $ 5,775 $ (15,500) $ (21,493) $ - $ 139,978 Debt discount and issuance costs: Original issue discount $ 2,150 $ - $ - $ - $ - $ (269) (2) $ - $ 1,881 Origination fee 5,375 - - - - (673) (2) - 4,702 Amendment fee 8,600 - 1,075 - - (1,080) (2) - 8,595 Fair value of warrants 7,608 - - - - (952) (2) - 6,656 Consulting fees to lenders 7,720 - - - - (966) (2) - 6,754 Mandatory trigger event exit fees 55,258 - - 5,775 - (7,480) (2) - 53,553 Other issuance costs 3,823 - 287 - - (481) (2) - 3,629 Total discount and issuance costs 90,534 - 1,362 5,775 - (11,901) - 85,770 Cumulative accretion (9,440) - - - - 2,040 (2) (18,548) (25,948) Net discount 81,094 - 1,362 5,775 - (9,861) (18,548) 59,822 Net carrying value $ 88,064 $ 2,038 $ (1,362) $ - $ (15,500) $ (11,632) $ 18,548 $ 80,156 (1) Mandatory principal prepayments in the aggregate of $ 21.5 14.1 4.0 75 2.5 0.9 (2) Due to the mandatory prepayments of principal discussed under (1) 9.9 11.9 2.0	June 24, PIK Liability Principal Funding Amendment December 31, 2016 Accrual Adjustments Borrowings Payments Transfers (1) Costs 2016 Contractual liabilities: Principal balance $ 30,000 $ 900 $ — $ 77,500 $ (500) $ — $ — $ 107,900 Mandatory trigger event exit fees 45,301 — 9,957 — — — — 55,258 Mandatory consulting fees — — 6,000 — — — — 6,000 Total contractual liability $ 75,301 $ 900 $ 15,957 $ 77,500 $ (500) $ — $ — $ 169,158 Debt discount and issuance costs: Original issue discount $ 600 $ — $ — $ 1,550 $ — $ — $ — $ 2,150 Origination fee 1,500 — — — — 3,875 — 5,375 Amendment fee — — — — — — 8,600 8,600 Fair value of warrants 2,123 — — — — 5,485 — 7,608 Consulting fees to lenders 480 — 6,000 — — 1,240 — 7,720 Mandatory trigger event exit fees 45,301 — 9,957 — — — — 55,258 Other issuance costs 697 — — — — 1,799 1,327 3,823 Total discount and issuance costs $ 50,701 $ — $ 15,957 $ 1,550 $ — $ 12,399 $ 9,927 $ 90,534 Amortization expense, net (2) (9,440) Net discount 81,094 Net carrying value $ 88,064 (1) The proportionate debt issuance costs for periods prior to the funding date were transferred from the unfunded debt to the funded debt in October 2016 in connection with the Amendment. (2) Consists of $ 8.4 1.1
Debt Issuance Costs Allocated to Unfunded Portion [Table Text Block]		June 24, Funding (1) Amendment December 31, Origination fee $ 4,750 $ (3,875) $ — $ 875 Amendment fee — — 1,400 1,400 Fair value of warrants 6,724 (5,485) — 1,239 Consulting fees to lenders 1,520 (1,240) — 280 Other issuance costs 2,205 (1,799) 183 589 Total deferred debt issuance costs $ 15,199 $ (12,399) $ 1,583 4,383 Amortization expense, net (2) (433) Deferred debt issuance costs, net $ 3,950 (1) The proportionate costs and accumulated amortization for the period prior to the funding date were transferred from the unfunded debt to the funded debt in October 2016 in connection with the Amendment. (2) Consists of amortization expense related to unfunded debt of $ 1.5 77.5
Schedule of Future Maturities of Debt [Table Text Block]	the scheduled future maturities are as follows (in thousands): 12-Month Period Ending Credit Facility September 30, Principal Exit Fees Consulting Other Total 2018 $ 9,750 $ - $ 2,000 $ - $ 11,750 2019 15,000 - 2,000 - 17,000 2020 50,195 61,033 - - 111,228 Total $ 74,945 $ 61,033 $ 4,000 $ - $ 139,978	Year Ending December 31, Principal Trigger Consulting Total 2017 $ 22,750 (1) $ — $ 2,000 $ 24,750 2018 28,500 — 2,000 30,500 2019 30,000 — 2,000 32,000 2020 26,650 55,258 — 81,908 Total $ 107,900 $ 55,258 $ 6,000 $ 169,158 (1) Consists of aggregate monthly principal amortization as set forth in the Third Amendment to the Credit Facility discussed in Note 12.
Schedule of Interest Expense [Table Text Block]	The components of interest expense for the nine months ended September 30, 2017 and 2016 are presented below (in thousands): 2017 2016 Credit Facility: Interest expense at 12.0% $ (8,327) $ (993) PIK interest at 3.0% (2,038) (253) Accretion expense for funded debt (18,548) (3,326) Make-whole interest expense (4,607) (1) — Interest on other borrowings (109) (448) Total interest expense $ (33,629) $ (5,020) (1) Consists of make-whole interest payment associated with a $ 14.1	2014 2015 2016 Credit Facility: Interest expense at 12.0% $ — $ — $ 3,597 PIK interest at 3.0% — — 900 Accretion expense for funded debt — — 8,371 Interest on other borrowings 742 829 488 Total interest expense $ 742 $ 829 $ 13,356
Schedule of Debt Related Fee [Table Text Block]	The components of other debt financing expenses for the nine months ended September 30, 2017 and 2016 are presented below (in thousands): 2017 2016 Unused line fees $ (664) $ (3,094) Collateral monitoring fees (1,734) (41) Write-off of debt discount and issuance costs (9,861) (1) - Target date fee for delayed closing of merger (1,250) - Amortization of debt issuance costs related to unfunded debt (855) (1,020) Amortization of prepaid agent fees (340) (123) Total other debt financing expenses $ (14,704) $ (4,278) (1) Consists of the write-off of the proportional debt discount and issuance costs associated with $ 21.5	2014 2015 2016 Unused line fees Collateral monitoring fees $ — $ — $ 4,095 Amortization of debt issuance costs related to unfunded debt — — 538 Amortization of prepaid agent fees and other — — 1,501 Interest on other borrowings — — 237 Total debt financing fees $ — $ — $ 6,371

STOCK OPTIONS AND WARRANTS (Tab

STOCK OPTIONS AND WARRANTS (Tables)	9 Months Ended	12 Months Ended
	Sep. 30, 2017	Dec. 31, 2016
STOCK OPTIONS AND WARRANTS [Abstract]
Summary of Option Activity [Table Text Block]	Nine Months Ended September 30: 2017 2016 Shares (1) Price (2) Term (3) Shares (1) Price (2) Term (3) Outstanding, beginning of period 53,731 $ 0.46 4.6 52,795 $ 0.44 5.4 Granted 7,427 1.80 2,386 1.39 Cancellations (3,691) 0.36 (471) 0.98 Exercised (2,031) 0.20 (67) 0.27 Outstanding, end of period (4) 55,436 0.66 4.9 54,643 0.48 4.9 Vested, end of period (4) 45,539 0.45 3.9 46,701 0.35 4.3 (1) Represents the number of shares of RSI common stock. (2) Represents the weighted average exercise price per share. (3) Represents the weighted average remaining contractual term in years until the stock options expire. (4) As of September 30, 2017, the aggregate intrinsic value of stock options outstanding was $ 62.2 62.1	The following table sets forth the summary of stock option activity under the Company’s Stock Plans (shares in thousands): 2014 2015 2016 Shares Price (1) Term (2) Shares Price (1) Term (2) Shares Price (1) Term (2) Outstanding, beginning of year 46,883 $ 0.27 49,183 $ 0.37 52,795 $ 0.44 Granted 5,563 1.20 4,942 1.21 2,386 1.39 Forfeited (2,839 ) 0.38 (1,134 ) 0.78 (1,305 ) 1.21 Exercised (424 ) 0.21 (196 ) 0.26 (145 ) 0.34 Outstanding, end of year (3)(4) 49,183 0.37 6.1 52,795 0.44 5.4 53,731 0.46 4.6 Vested, end of year (3) 38,010 0.23 5.4 43,493 0.29 4.7 47,491 0.36 4.1 (1) Represents the weighted average exercise price. (2) Represents the weighted average remaining contractual term in years until the stock options expire. (3) As of December 31, 2014, 2015 and 2016, the aggregate intrinsic value of stock options outstanding was $37.3 million, $45.6 million and $28.7 million, respectively. As of December 31, 2014, 2015 and 2016, the aggregate intrinsic value of vested stock options was $33.7 million, $43.9 million and $28.7 million, respectively. (4) The number of outstanding stock options that are not expected to ultimately vest due to forfeiture is immaterial as of December 31, 2016. 2014 2015 2016 Available, beginning of year 8,380 5,656 6,902 Granted (5,563 ) (4,942 ) (2,386 ) Cancellations under 2007 and 2013 Plans 2,839 1,134 1,305 Newly authorized by Board of Directors - 5,054 6,288 Available, end of year 5,656 6,902 12,109
Stock Option Granted [Table Text Block]	The key terms of these stock options are set forth below (shares in thousands): Grant Date June 29, 2017 August 30, 2017 Number of shares of RSI common stock 6,628 799 Exercise price $ 1.80 $ 1.78 Vesting period (in years) 1.0 to 3.0 3.0 Expiration date (in years) 10.0 10.0
Schedule of Share-based Payment Award, Stock Options, Valuation Assumptions [Table Text Block]		The fair value of each stock option grant under the Stock Plans was estimated on the date of grant using the BSM option-pricing model, with the following weighted-average assumptions for the years ended December 31, 2014, 2015 and 2016 (in thousands): 2014 2015 2016 Expected life (in years) 6.0 6.0 6.0 Volatility 49% 40% 37% Dividend yield 0% 0% 0% Risk-free interest rate 1.8% 1.6% 1.4% Fair value per common share $1.20 $1.21 $1.39
Schedule of Stock-based Compensation Expense [Table Text Block]	2017 2016 Cost of revenues $ 273 $ 221 Sales and marketing 907 627 General and administrative 736 981 Total $ 1,916 $ 1,829	2014 2015 2016 Cost of revenue $ 375 $ 319 $ 286 Sales and marketing 573 698 764 General and administrative 1,132 1,255 1,247 Total $ 2,080 $ 2,272 $ 2,297
Schedule of Warrants [Table Text Block]	The following table summarizes terms for the Company’s outstanding warrants as of September 30, 2017 (shares in thousands): Date Issued Expiration Date Exercise Price Number of Origination Agent warrants: Credit Facility issuance June 2016 June 2026 $ 1.35 11,075 Anti-dilution issuance October 2016 October 2026 1.35 3,035 Guarantee warrants October 2014 October 2019 1.16 345 Total 14,455	Expiration Number of Shares Description Grant Date Date Exercise Price 2015 2016 Guarantee Warrants October 2014 October 2019 $ 1.16 345 (1) 345 (1) Redeemable Origination Agent Warrants: Original Warrants June 2016 June 2026 (2) $ 1.35 - 11,075 (3) Anti-dilution Warrants October 2016 October 2026 (2) $ 1.35 - 3,035 (3) Total 345 14,455 (1) In October 2014, the Company issued warrants to certain owners of Series B Preferred Stock, in exchange for a guarantee up to £550,000 to the United Kingdom government for support service agreements to be provided by the Company for approximately three years. As of December 31, 2016, all of the shares pursuant to the warrants are exercisable and no shares have been exercised since the original grant. Since a performance commitment date has not been established, the fair value of the warrants is adjusted periodically until the commitment date occurs. The aggregate fair value through December 31, 2016 amounts to $84,000, which was amortized as a component of sales and marketing expense over the guarantee period. Accordingly, the Company recognized expenses of approximately $8,000, $59,000 and $(7,000), respectively, for the years ended December 31, 2014, 2015 and 2016. The unamortized expense as of December 31, 2016 is approximately $24,000, which is expected to be amortized to sales and marketing expense during the year ending December 31, 2017. (2) The expiration date is the earlier to occur of the stated expiration date or the date when the Company experiences a change of control. (3) In order to maintain the number of shares equivalent to 5.0% of the Company’s fully-diluted share capital, the number of shares issuable under the original warrant increased in October 2016. The number of shares is subject to further increases if the Company completes additional equity offerings up to $10.0 million. Presented below is a summary of the accounting treatment for the original issuance of warrants to the Origination Agent, the subsequent adjustments due to anti-dilution features, and other changes in fair value for the year ended December 31, 2016 (in thousands except per share amounts): Valuation of Warrants Issued (1) Year-End Liability Redeemable Origination Agent Warrants Exercise Number of Original Anti- Changes in Fair Value (1) December Original Warrants $ 1.35 11,075 $ 8,847 (2) $ - $ (3,142 ) (4) $ 5,705 Anti-dilution Warrants $ 1.35 3,035 - 1,484 (3) 80 (4) 1,564 Total 14,110 $ 8,847 $ 1,484 $ (3,062 ) $ 7,269 (1) The Redeemable warrants are classified within Level 3 of the fair value hierarchy. Valuation of the warrants was performed by an independent valuation specialist at the original issuance dates and as of December 31, 2016. The valuation methodology was performed through a hybrid model using Monte Carlo simulation, which considered possible future equity financing and liquidity scenarios, including an initial public offering, a sale of the business, and a liquidation of the Company. The valuation methodology for the redeemable warrants was performed through a hybrid model using Monte Carlo simulation, which considered possible future equity financing and liquidity scenarios, including an initial public offering, a sale of the business, and a liquidation of the Company. Key Level 3 assumptions inherent in the valuation methodology during 2016 include projected revenue multiples ranging from 1.7 to 2.0, volatility ranging from 44% to 65%, the risk-free interest rate ranging from 0.5% to 1.4%, a discount rate for lack of marketability ranging from 26% to 31%, and the overall discount rate of approximately 25%. (2) As discussed in Note 5, the original fair value of the warrants to purchase 11,075,027 shares of the Company’s Class A Common Stock was $8.8 million which is being accounted for as a debt issuance cost. (3) As discussed in Note 6, the issuance of 56,441,036 shares of Series C Preferred Stock for $0.1772 per share increased the Company’s fully diluted share capital. Accordingly, an additional warrant was issued to the Origination Agent for 3,035,232 shares of the Company’s Class A Common Stock with an estimated fair value of $1.5 million, which is included in the loss on embedded derivatives and redeemable warrants, net in the accompanying consolidated statement of operations for the year ended December 31, 2016. (4) The adjustment to fair value of both warrants from the respective issuance dates through December 31, 2016 was a gain of $3.1 million, which is included in the loss on embedded derivatives and redeemable warrants, net for the year ended December 31, 2016.

CAPITAL STRUCTURE (Tables)

CAPITAL STRUCTURE (Tables)	12 Months Ended
	Dec. 31, 2016
Stockholders' Equity Note [Abstract]
Schedule of Preferred Stock by Class [Table Text Block]	Summary. Presented below is a summary by series of the authorized, issued and outstanding shares, the net carrying values, and the liquidation preferences of Preferred Stock as of December 31, 2015 and 2016 (in thousands): Number of Shares (1) Carrying Value (2) Liquidation Preference (3) Series of Preferred Stock 2015 2016 2015 2016 2015 2016 A 5,500 5,500 $ 493 $ 493 $ 550 $ 550 B 38,545 38,545 9,142 9,142 10,000 10,000 C - 56,441 - 9,907 - 10,001 Total 44,045 100,486 $ 9,635 $ 19,542 $ 10,550 $ 20,551 (1) Represents the number of shares by series that are authorized, issued and outstanding. (2) The carrying value for each series of Preferred Stock is net of incremental and direct professional fees and other costs incurred in connection with the original issuance. (3) In the event of a liquidation, sale, dissolution, change of control, or winding up of the Company, whether voluntary or involuntary, the holders of Preferred Stock are entitled to receive, prior and in preference to the holders of Common Stock Securities, any distribution of the assets of the Company in an amount equal to the sum of (i) the original issuance price of $ 0.1000 0.2594 0.1772
Schedule of Conversion Basis of Convertible Preferred Stock [Table Text Block]	Conversion, Ownership and Voting Rights. Each share of Preferred Stock is immediately convertible at the option of the holder into shares of Class A or Class B Common Stock. Presented below are the respective conversion prices applicable to each series of Preferred Stock, the number of shares of Class A or Class B Common Stock into which each series of Preferred Stock is convertible, and the respective ownership and voting percentages by series on an as converted basis as of December 31, 2016 (in thousands, except conversion prices and percentages): Conversion Rights As Converted Basis Liquidation Conversion Number of Shares of Common Stock (2) Ownership Voting Series of Preferred Stock Preference Price (1) Class A Class B Total Percentage (3) Power (4) A $ 550 $ 0.1000 - 5,500 5,500 2.7 % 3.7 % B 10,000 $ 0.2594 - 38,545 38,545 19.1 % 25.9 % C 10,001 $ 0.1772 56,441 - 56,441 27.9 % 2.5 % Total $ 20,551 56,441 44,045 100,486 49.7 % 32.1 % (1) The conversion rates for each series of Preferred Stock are initially equal to the original issuance price per share, subject to future adjustment for the effect of any stock split, stock dividend, or similar event. The conversion rates are also subject to anti-dilution adjustments in the event the Company subsequently issues equity securities at an issuance price, or equity-derived securities at a conversion price, below the original issuance price per share of the Preferred Stock. The Series B holders agreed to forego their right to anti-dilution protection upon issuance of the Series C Preferred, although such rights remain in effect for any future issuances. Additionally, if the Company subsequently issues any equity or equity-derived securities, the holders of Series B and Series C Preferred Stock have the right to convert their shares to such securities at any time prior to the earlier of (i) completion of a qualified IPO (defined below), or (ii) October 28, 2018. 56,441,036 44,045,460 (2) Computed by dividing the aggregate liquidation preference by the applicable conversion price applicable to each series of Preferred Stock. (3) Represents the aggregate ownership percentage by series as of December 31, 2016, based on the number of shares of Common Stock Securities into which each series of Preferred Stock is convertible. The holders of the Series B and Series C Preferred Stock are under common control whereby their aggregate ownership is 47.0 (4) Represents the aggregate voting power by series as of December 31, 2016, based on the number of shares of Common Stock Securities into which each series of Preferred Stock is convertible. Specifically, (i) the holders of Series A and Series B Preferred Stock are entitled to 15 votes for each share of Class B Common Stock into which their shares of Preferred Stock are convertible, and (ii) the holders of Series C Preferred Stock are entitled to one vote for each share of Class A Common Stock into which their shares of Preferred Stock are convertible. So long as at least 3,750,000 shares of Preferred Stock remain outstanding, the holders of the Series A and Series B Preferred Stock, voting as a single class, are entitled to elect one member to the Company’s board of directors. The holders of the Series B and Series C Preferred Stock are under common control whereby their aggregate voting power is 28.4%.

INCOME TAXES (Tables)

INCOME TAXES (Tables)	12 Months Ended
	Dec. 31, 2016
Income Tax Disclosure [Abstract]
Schedule of Income before Income Tax, Domestic and Foreign [Table Text Block]	For the years ended December 31, 2014, 2015 and 2016, income (loss) before income tax expense is as follows (in thousands): 2014 2015 2016 Domestic $ (127,909) $ (46,683) $ (14,644) International 1,062 2,865 3,239 $ (126,847) $ (43,818) $ (11,405)
Schedule of Effective Income Tax Rate Reconciliation [Table Text Block]	For the years ended December 31, 2014, 2015 and 2016, the reconciliation between the actual income tax expense and the income tax benefit computed by applying the statutory U.S. federal income tax rate to the pre-tax loss before income taxes is as follows (in thousands): 2014 2015 2016 Income tax benefit at statutory U.S. federal rate $ 42,940 $ 14,898 $ 3,877 Income tax benefit attributable to U.S. states, net 4,673 1,502 380 Permanent differences: Non-deductible expenses (161) (225) (301) Stock-based compensation (302) (284) (299) Royalty from Brazil (108) (94) (169) Other (3) (16) (87) Foreign rate differential and foreign tax credits (319) (328) (211) Other 743 (1,446) 1,421 Change in valuation allowance (48,444) (15,458) (6,143) Total income tax expense $ (981) $ (1,451) $ (1,532)
Schedule of Components of Income Tax Expense (Benefit) [Table Text Block]	For the years ended December 31, 2014, 2015 and 2016, income tax benefit (expense) consisted of the following (in thousands): 2014 2015 2016 Current: Federal $ - $ - $ - State (38) (62) (98) Foreign (925) (1,444) (1,954) Total current income tax expense (963) (1,506) (2,052) Deferred: Federal - - - State - - - Foreign (18) 55 520 Total deferred income tax benefit (expense) (18) 55 520 Total income tax expense $ (981) $ (1,451) $ (1,532)
Schedule of Deferred Tax Assets and Liabilities [Table Text Block]	As of December 31, 2015 and 2016, the tax effects of temporary differences that give rise to significant portions of the deferred tax assets and liabilities are as follows (in thousands): 2015 2016 Deferred income tax assets: Accounts receivable, net $ 43 $ 13 Property and equipment, net 114 18 Capitalized software and intangibles 37 16 Accounts payable and accrued expenses 7,415 6,776 Accrued litigation settlement 45,480 - Deferred revenue 5,263 6,030 Deferred rent and other 402 620 Redeemable warrant and embedded derivative liabilities - 4,796 Foreign deferreds 84 1,706 Stock-based compensation 1,213 1,793 Capital loss carryforwards 2,029 2,051 Tax credit carryforwards 296 418 Net operating loss carryforwards 22,466 73,027 Gross deferred income tax assets 84,842 97,264 Valuation allowance for deferred income tax assets (84,758) (90,902) Net deferred income tax assets 84 6,362 Deferred income tax liabilities: Debt financing interest and fees - (5,759) Deferred income tax liability - foreign (9) (8) Net deferred tax assets $ 75 $ 595

COMMITMENTS AND CONTINGENCIES (

COMMITMENTS AND CONTINGENCIES (Tables)	12 Months Ended
	Dec. 31, 2016
Schedule of Future Minimum Rental Payments for Operating Leases [Table Text Block]	Future minimum lease payments under the non-cancellable operating lease agreements are as follows (in thousands): Year Ending December 31, 2017 $ 4,198 2018 3,899 2019 3,350 2020 3,001 2021 2,883 Thereafter 2,075 Total $ 19,406
Schedule of Future Minimum Lease Payments for Capital Leases [Table Text Block]	The Company has entered into various capital lease agreements for certain computer equipment. The lease terms are 36 4 12 Year ending December 31, 2017 $ 893 2018 460 2019 87 Total minimum lease payments 1,440 Less amounts representing interest 125 Present value of minimum lease payments 1,315 Less current portion, included in accrued expenses 802 Long term obligation, included in other long-term liabilities $ 513
Schedule of Capital Leased Assets [Table Text Block]	As of December 31, 2015 and 2016, the carrying values of leased equipment (included as a component of property and equipment) in the consolidated balance sheets, are as follows (in thousands): 2015 2016 Leased computer equipment $ 1,479 $ 2,487 Less accumulated depreciation (379) (946) Net $ 1,100 $ 1,541

FAIR VALUE MEASUREMENTS (Tables

FAIR VALUE MEASUREMENTS (Tables)	9 Months Ended	12 Months Ended
	Sep. 30, 2017	Dec. 31, 2016
GP Investments Acquisition Corp [Member]
Collaborative Arrangements and Non-collaborative Arrangement Transactions [Line Items]
Fair Value, Assets Measured on Recurring Basis [Table Text Block]	The following table presents information about the Company’s assets that are measured at fair value on a recurring basis at September 30, 2017 and December 31, 2016, and indicates the fair value hierarchy of the valuation inputs the Company utilized to determine such fair value: Description Level September 30, December 31, Assets: Cash and marketable securities held in Trust Account 1 $ 158,208,595 $ 173,051,990	The following table presents information about the Company’s assets that are measured at fair value on a recurring basis at December 31, 2016 and 2015, and indicates the fair value hierarchy of the valuation inputs the Company utilized to determine such fair value: Description Level December 31, December 31, Assets: Cash and marketable securities held in Trust Account 1 $ 173,051,990 $ 172,578,252

EARNINGS PER SHARE (Tables)

EARNINGS PER SHARE (Tables)	9 Months Ended	12 Months Ended
	Sep. 30, 2017	Dec. 31, 2016
Earnings Per Share [Abstract]
Schedule of Earnings Per Share, Basic and Diluted [Table Text Block]	The following table sets forth the computation of basic and diluted loss per Class A and Class B common share for the nine months ended September 30, 2017 and 2016 (in thousands, except per share amounts): 2017 2016 Class A Class B Total Class A Class B Total Numerator- net loss $ (182) $ (49,192) $ (49,374) $ (122) $ (36,875) $ (36,997) Denominator- weighted average number of common shares outstanding 377 102,158 102,535 333 100,993 101,326 Basic and diluted net loss per common share $ (0.48) $ (0.48) $ (0.48) $ (0.37) $ (0.37) $ (0.37)	The following table sets forth the computation of basic and diluted loss per Class A and Class B common share (in thousands, except per share amounts): 2014 2015 2016 Class A Class B Total Class A Class B Total Class A Class B Total Numerator- net loss attributable to common shareholders $ (192) $ (127,636) $ (127,828) $ (148) $ (45,121) $ (45,269) $ (76) $ (22,861) $ (22,937) Denominator- weighted average number of common shares outstanding 151 100,779 100,930 332 100,842 101,174 335 101,006 101,341 Basic and diluted net loss per common share $ (1.27) $ (1.27) $ (1.27) $ (0.45) $ (0.45) $ (0.45) $ (0.23) $ (0.23) $ (0.23)
Schedule of Antidilutive Securities Excluded from Computation of Earnings Per Share [Table Text Block]	For the nine months ended September 30, 2016 and 2017, the following potential common stock equivalents of RSI were excluded from the computation of diluted earnings per share since the impact of inclusion was anti-dilutive (in thousands): 2017 2016 Convertible preferred stock 100,486 44,045 Stock options 55,436 54,643 Warrants 14,455 11,420 Total 170,377 110,108	For the years ended December 31, 2014, 2015 and 2016, the following potential common stock equivalents were excluded from the computation of diluted earnings per share since the impact of inclusion was anti-dilutive (in thousands): 2014 2015 2016 Convertible preferred stock 44,045 44,045 100,486 Options 49,183 52,795 53,731 Warrants 345 345 14,455 Total 93,573 97,185 168,672

SUBSEQUENT EVENTS (Tables)

SUBSEQUENT EVENTS (Tables)	9 Months Ended
	Sep. 30, 2017
Schedule Of Capital Infusion From Acquiree [Table Text Block]
Shares Issued Upon Consummation of the Merger [Table Text Block]	The table below summarizes the number of Company Shares issued after consummation of the mergers consisting of (i) the number of shares of RSI capital stock outstanding immediately before the mergers along with the impact of the Exchange Ratio, (ii) the impact of fractional share adjustments, and (iii) the number of Company Shares outstanding after the domestication and consummation of the mergers, as of the closing date on October 10, 2017: RSI Capital Stock Number of Type Series/ Class Shares Preferred A 5,499,900 (1) Preferred B 38,545,560 (1) Preferred C 56,441,036 (1) Common A 529,329 (1) Common B 102,925,500 (1) Total capital stock of RSI as of September 30, 2017 203,941,325 Effect of Exchange Ratio to convert RSI capital stock to Company Shares 48,826,158 (2) Adjustment for fractional shares (67) (3) Cashless exercise of Guarantee Warrant on closing date 42,556 (4) Company Shares related to RSI issued at closing 48,868,647 Deemed issuance of shares to GPIA shareholders 9,712,149 (5) Total Company Shares outstanding on October 10, 2017 58,580,796 (1) Represents the number of shares of RSI capital stock issued and outstanding as of September 30, 2017. (2) In accounting for the reverse recapitalization, RSI capital stock outstanding as of September 30, 2017 was converted to Company Shares based on the Exchange Ratio that resulted in the issuance of approximately 0.2394 Company Shares for each outstanding share of RSI capital stock. (3) The total number of Company Shares issued to the former holders of RSI capital stock was net of fractional shares resulting from rounding down in the application of the Exchange Ratio. (4) Adams Street Partners and its affiliates agreed to exercise on a cashless basis their Guarantee Warrant for 344,828 1.16 177,751 42,556 (5) Represents the number of Company Shares held by former GPIA shareholders after the Delaware Domestication but immediately prior to consummation of the mergers on October 10, 2017. Includes 497,018 3,600,000 388,437
Schedule of Capital Infusion from the Merger [Table Text Block]	The following table presents a reconciliation of GPIA’s available cash as of September 30, 2017 along with the impact of share redemptions, and the payment of permitted liabilities to arrive at the net available cash of $ 42.4 GPIA available cash as of September 30, 2017: Cash and cash equivalents $ 2 Cash and marketable securities held in Trust account 158,209 Total available cash as of September 30, 2017 158,211 Change in available cash after September 30, 2017 8 Less redemption of 14,286,064 GPIA shares prior to closing (143,904) Available cash before GPIA Sponsor capital infusion 14,315 GPIA Sponsor purchase of 3,600,000 ordinary shares at $10.00 per share 36,000 Total available cash from GPIA 50,315 Less permitted cash payments of GPIA liabilities: Deferred underwriting fees, net of amount settled in Company Shares (4,550) Unpaid transaction costs related to the merger (3,351) Net capital infusion from GPIA $ 42,414
GP Investments Acquisition Corp [Member]
Schedule Of Capital Infusion From Acquiree [Table Text Block]
Share Conversion and Other Share Related Transaction Upon Consummation of the Merger [Table Text Block]	The table below summarizes the transition from GPIA’s ordinary shares converted to Company Shares as a result of the domestication, along with activity that occurred in connection with the consummation of the mergers, as of the closing date, October 10, 2017: GPIA Ordinary Closing Activity Company Shares Public Common Stock Purchases Shares Converted in Share Sponsor Equity Other Before Domestication Redemptions Commitment Investments Mergers Public shares: Shareholders 15,697,276 (1) (14,286,064) (2) — — 1,411,212 Non-public shares: GPIC, Ltd. (the “Sponsor”) 4,252,500 (1) — 3,600,000 (3) — 7,852,500 GPIA independent directors 60,000 (1) — — — 60,000 Citigroup and Cowen — — — 388,437 (4) 388,437 Total 20,009,776 (14,286,064) 3,600,000 388,437 9,712,149 (1) Represents the number of GPIA’s issued and outstanding ordinary shares that were converted to Company Shares upon completion of the domestication. (2) In connection with the transactions, the holders of GPIA’s public shares were permitted to elect to redeem their public shares for cash. Accordingly, holders of 14,286,064 10.07 143,904,000 (3) On the effective date, but prior to the closing, the Sponsor purchased in the aggregate 3,600,000 ordinary shares of GPIA in a private placement at an issuance price of $10.00 per share for gross proceeds of $36,000,000. (4) Aggregate number of Company Shares issued to Citigroup and Cowen.
Shares Issued Upon Consummation of the Merger [Table Text Block]	RSI Capital Stock Conversion to Type Series/Class Outstanding Pre- Exercise of RMNI Company Preferred A 5,499,900 (1) — Preferred B 38,545,560 (1) — Preferred C 56,441,036 (1) — Common A 529,329 (1) 177,751 (2) Common B 102,925,500 (1) — Total 203,941,325 177,751 48,868,647 (3)(4) Company Shares immediately after Delaware domestication 9,712,149 (5) Total Company Shares outstanding upon consummation of mergers 58,580,796 (1) Represents the number of shares of Rimini Street capital stock issued and outstanding immediately prior to consummation of the mergers. (2) In connection with the mergers, Adams Street Partners and its affiliates agreed to exercise on a cashless basis their warrants for 344,828 1.16 177,751 (3) Conversion to Company Shares is based on the exchange ratio that resulted in the issuance of 0.239412772 Company Shares for every one share of Rimini Street capital stock. (4) The total number of Company Shares issued was net of fractional shares (in an amount equal to 67 (5) Based on the number of Company Shares outstanding after domestication as a Delaware Corporation but immediately prior to consummation of the mergers.

REVERSE RECAPITALIZATION (Detai

REVERSE RECAPITALIZATION (Details) - shares		Oct. 10, 2017	Sep. 30, 2017	Dec. 31, 2016	Dec. 31, 2015
Total Company Shares outstanding on October 10, 2017			0	0	0
Subsequent Event [Member]
Shares, Outstanding, Beginning Balance		203,941,325
Effect of Exchange Ratio to convert RSI capital stock to Company Shares	[1]	48,826,158
Adjustment for fractional shares	[2]	(67)
Cashless exercise of Guarantee Warrant on closing date	[3]	42,556
Company Shares related to RSI issued at closing		48,868,647
Deemed issuance of shares to GPIA shareholders	[4]	9,712,149
Total Company Shares outstanding on October 10, 2017		58,580,796
Series A Preferred Stock [Member] | Subsequent Event [Member]
Shares, Outstanding, Beginning Balance	[5]	5,499,900
Series B Preferred Stock [Member] | Subsequent Event [Member]
Shares, Outstanding, Beginning Balance	[5]	38,545,560
Common Class A [Member] | Subsequent Event [Member]
Shares, Outstanding, Beginning Balance	[5]	529,329
Common Class B [Member] | Subsequent Event [Member]
Shares, Outstanding, Beginning Balance	[5]	102,925,500
Series C Preferred Stock [Member] | Subsequent Event [Member]
Shares, Outstanding, Beginning Balance	[5]	56,441,036
[1]	In accounting for the reverse recapitalization, RSI capital stock outstanding as of September 30, 2017 was converted to Company Shares based on the Exchange Ratio that resulted in the issuance of approximately 0.2394 Company Shares for each outstanding share of RSI capital stock
[2]	The total number of Company Shares issued to the former holders of RSI capital stock was net of fractional shares resulting from rounding down in the application of the Exchange Ratio
[3]	Adams Street Partners and its affiliates agreed to exercise on a cashless basis their Guarantee Warrant for 344,828 shares of Rimini Street’s Class A common stock at an exercise price of $1.16 per share immediately prior to consummation of the mergers. This cashless exercise resulted in the issuance of 177,751 shares of RSI’s Class A common stock which converted to 42,556 Company Shares upon consummation of the mergers
[4]	Represents the number of Company Shares held by former GPIA shareholders after the Delaware Domestication but immediately prior to consummation of the mergers on October 10, 2017. Includes 497,018 Company Shares held by Adams Street Partners and its affiliates, and closing date issuances of 3,600,000 Company Shares to GPIC Ltd, a Bermuda company (the “Sponsor”) and 388,437 Company Shares to financial advisors, as discussed in Note 11
[5]	Represents the number of shares of RSI capital stock issued and outstanding as of September 30, 2017

REVERSE RECAPITALIZATION (Det42

REVERSE RECAPITALIZATION (Details 1) - $ / shares	Sep. 30, 2017	Dec. 31, 2016
Class of Warrant or Right, Exercise Price of Warrants or Rights	$ 1.35	$ 1.35
Subsequent Event [Member]
Class of Warrant or Right, Number of Securities Called by Each Warrant or Right	31,387,366
Subsequent Event [Member] | Former RSI stock options [Member]
Class of Warrant or Right, Exercise Price of Warrants or Rights	$ 2.76
Class of Warrant or Right, Number of Securities Called by Each Warrant or Right	13,259,442
Subsequent Event [Member] | Former RSI Origination Agent warrants [Member]
Class of Warrant or Right, Exercise Price of Warrants or Rights	$ 5.64
Class of Warrant or Right, Number of Securities Called by Each Warrant or Right	3,440,424
Subsequent Event [Member] | GPIA public warrants [Member]
Class of Warrant or Right, Exercise Price of Warrants or Rights	$ 11.50
Class of Warrant or Right, Number of Securities Called by Each Warrant or Right	8,625,000
Subsequent Event [Member] | GPIA private placement warrants [Member]
Class of Warrant or Right, Exercise Price of Warrants or Rights	$ 11.50
Class of Warrant or Right, Number of Securities Called by Each Warrant or Right	6,062,500

REVERSE RECAPITALIZATION (Det43

REVERSE RECAPITALIZATION (Details Textual)		Oct. 11, 2017shares	Oct. 10, 2017$ / sharesshares	Oct. 06, 2017shares	May 16, 2017shares	Sep. 30, 2017$ / sharesshares	Dec. 31, 2016$ / sharesshares	Dec. 31, 2015$ / sharesshares
Common Stock, Shares Authorized						500,000,000	500,000,000	500,000,000
Common Stock, Par or Stated Value Per Share | $ / shares						$ 0.001	$ 0.001	$ 0.001
Common Stock, Shares, Outstanding						0	0	0
Sale of Stock, Number of Shares Issued in Transaction					3,600,000	3,600,000
Number of Common Stock Obligated to Issue			388,437
Subsequent Event [Member]
Common Stock, Shares Authorized			1,000,000,000
Common Stock, Par or Stated Value Per Share | $ / shares			$ 0.0001
Preferred Stock, Shares Authorized			100,000,000
Preferred Stock, Par or Stated Value Per Share | $ / shares			$ 0.0001
Common Stock, Shares, Outstanding			58,580,796
Sale of Stock, Percentage of Ownership after Transaction			84.00%
Sale of Stock, Number of Shares Issued in Transaction			3,600,000
Number of Common Stock Obligated to Issue			388,437
Shares Issued to GPIA	[1]		9,712,149
Number of Guarantee Warrants Converted to Class A Common Stock			344,828
Exercise Price of Guarantee Warrant | $ / shares			$ 1.16
Number of Class A Common Stock Issued			177,751
Subsequent Event [Member] | Adams Street Parners [Member]
Common Stock, Shares, Outstanding			497,018
Conversion of Stock, Shares Issued			42,556
GP Investments Acquisition Corp [Member]
Common Stock, Shares Authorized						400,000,000
Preferred Stock, Shares Authorized						20,000,000
GP Investments Acquisition Corp [Member] | Subsequent Event [Member]
Common Stock, Shares Authorized				1,000,000,000
Common Stock, Par or Stated Value Per Share | $ / shares			$ 0.0001
Preferred Stock, Shares Authorized				100,000,000
Business Combination Share Exchange Ratio			0.239412772
Sale of Stock, Number of Shares Issued in Transaction				3,600,000
Number of Common Stock Obligated to Issue		388,437
Number of Guarantee Warrants Converted to Class A Common Stock			344,828
Exercise Price of Guarantee Warrant | $ / shares			$ 1.16
Number of Class A Common Stock Issued			177,751
GP Investments Acquisition Corp [Member] | Subsequent Event [Member] | Adams Street Parners [Member]
Business Combination Share Exchange Ratio			0.2394
[1]	Represents the number of Company Shares held by former GPIA shareholders after the Delaware Domestication but immediately prior to consummation of the mergers on October 10, 2017. Includes 497,018 Company Shares held by Adams Street Partners and its affiliates, and closing date issuances of 3,600,000 Company Shares to GPIC Ltd, a Bermuda company (the “Sponsor”) and 388,437 Company Shares to financial advisors, as discussed in Note 11

DESCRIPTION OF ORGANIZATION A44

DESCRIPTION OF ORGANIZATION AND BUSINESS OPERATIONS (Details Textual) - USD ($)	1 Months Ended			9 Months Ended	11 Months Ended	12 Months Ended
	Jun. 30, 2017	May 23, 2017	May 26, 2015	Sep. 30, 2017	Dec. 31, 2015	Dec. 31, 2016	Oct. 10, 2017	Oct. 03, 2017	Feb. 28, 2017	Sep. 30, 2016	May 31, 2016	Jan. 27, 2015	Dec. 31, 2014	Dec. 31, 2013
Organization, Consolidation and Presentation of Financial Statements [Line Items]
Proceeds from Issuance Initial Public Offering			$ 172,500,000
Class of Warrant or Right, Exercise Price of Warrants or Rights				$ 1.35		$ 1.35
Expense Related to Distribution or Servicing and Underwriting Fees			4,312,500
Deferred Offering Costs			$ 6,037,500	$ 3,253,000						$ 0
Common Units Issued In Initial Public Offering			17,250,000
Other Ownership Interests, Offering Costs			$ 10,960,590
Cash and Cash Equivalents, at Carrying Value, Total				$ 6,862,000	$ 12,457,000	$ 9,385,000				27,326,000			$ 13,860,000	$ 15,135,000
Common Stock, Par or Stated Value Per Share				$ 0.001	$ 0.001	$ 0.001
Common Stock, Shares Authorized				500,000,000	500,000,000	500,000,000
Cash, Cash Equivalents, Restricted Cash and Restricted Cash Equivalents				$ 15,589,000		$ 28,237,000	$ 15,600,000
Line of Credit Facility, Periodic Payment, Principal	$ 40,800,000					40,600,000
GP Investments Acquisition Corp [Member]
Organization, Consolidation and Presentation of Financial Statements [Line Items]
Proceeds from Issuance Initial Public Offering			172,500,000
Proceeds from Issuance of Warrants					$ 6,062,500	0
Cash Held Outside Of Trust Account						1,551
Expense Related to Distribution or Servicing and Underwriting Fees			4,312,500
Deferred Offering Costs			$ 6,037,500
Common Units Issued In Initial Public Offering			17,250,000
Other Ownership Interests, Offering Costs			$ 10,960,590
Entity Incorporation, Date of Incorporation				Jan. 28, 2015
Cash and Cash Equivalents, at Carrying Value, Total				$ 1,551	967,449	1,551				$ 2,470		$ 0
Reduction Of Intangible assets Due To Redemption						5,000,001
Interest On Dissolution Expenses						100,000
Interest Income, Other						552,000
Debt Instrument, Face Amount				3,400,000		1,900,000					$ 500,000
Notes Payable, Related Parties, Noncurrent				$ 2,980,631	$ 0	1,900,000
Due from Related Parties						$ 635,681
Treasury Stock, Shares, Retired		1,552,724
Treasury Stock, Retired, Cost Method, Amount		$ 15,608,196
Temporary Equity, Redemption Price Per Share		$ 10.05
Common Stock, Par or Stated Value Per Share				$ 0.0001	$ 0.0001	$ 0.0001
Common Stock, Shares Authorized				1,000,000,000	400,000,000	400,000,000
Preferred Stock, Shares Authorized				100,000,000	20,000,000	20,000,000
Private Placement Warrants [Member]
Organization, Consolidation and Presentation of Financial Statements [Line Items]
Class of Warrant or Right, Exercise Price of Warrants or Rights			$ 1
Proceeds from Issuance of Warrants			$ 6,062,500
Private Placement Warrants [Member] | GP Investments Acquisition Corp [Member]
Organization, Consolidation and Presentation of Financial Statements [Line Items]
Stock and Warrants Issued During Period, Value, Preferred Stock and Warrants			$ 6,062,500
Class of Warrant or Right, Exercise Price of Warrants or Rights			$ 1
Proceeds from Issuance of Warrants			$ 6,062,500
Stock and Warrants Issued During Period, Share, Preferred Stock and Warrants			6,062,500
Subsequent Event [Member]
Organization, Consolidation and Presentation of Financial Statements [Line Items]
Deferred Offering Costs								$ 1,250,000
Debt Instrument, Face Amount							$ 50,000,000
Common Stock, Par or Stated Value Per Share							$ 0.0001
Common Stock, Shares Authorized							1,000,000,000
Preferred Stock, Shares Authorized							100,000,000
Subsequent Event [Member] | GP Investments Acquisition Corp [Member]
Organization, Consolidation and Presentation of Financial Statements [Line Items]
Debt Instrument, Face Amount									$ 3,400,000
Share Price							$ 0.0001
Common Stock, Par or Stated Value Per Share							$ 0.0001
Common Stock, Shares Authorized							1,000,000,000
Preferred Stock, Shares Authorized							100,000,000
IPO [Member]
Organization, Consolidation and Presentation of Financial Statements [Line Items]
Proceeds from Issuance Initial Public Offering			$ 172,500,000
Common Units Issued Price Per Share			$ 10
Other Ownership Interests, Offering Costs			$ 610,590
IPO [Member] | GP Investments Acquisition Corp [Member]
Organization, Consolidation and Presentation of Financial Statements [Line Items]
Proceeds from Issuance Initial Public Offering			$ 172,500,000
Common Units Issued Price Per Share			$ 10
Other Ownership Interests, Offering Costs			$ 610,590
Over-Allotment Option [Member]
Organization, Consolidation and Presentation of Financial Statements [Line Items]
Common Units Issued Price Per Share			$ 10
Common Units Issued In Initial Public Offering			2,250,000
Over-Allotment Option [Member] | GP Investments Acquisition Corp [Member]
Organization, Consolidation and Presentation of Financial Statements [Line Items]
Common Units Issued Price Per Share			$ 10
Common Units Issued In Initial Public Offering			2,250,000

BASIS OF PRESENTATION AND SIG45

BASIS OF PRESENTATION AND SIGNIFICANT ACCOUNTING POLICIES (Details)	12 Months Ended
	Dec. 31, 2016
Computer Equipment [Member] | Minimum [Member]
Property, Plant and Equipment, Useful Life	1 year
Computer Equipment [Member] | Maximum [Member]
Property, Plant and Equipment, Useful Life	3 years
Furniture and Fixtures [Member] | Minimum [Member]
Property, Plant and Equipment, Useful Life	3 years
Furniture and Fixtures [Member] | Maximum [Member]
Property, Plant and Equipment, Useful Life	7 years
Capitalized software costs [Member]
Property, Plant and Equipment, Useful Life	3 years
Leasehold Improvements [Member]
Property, Plant and Equipment, Estimated Useful Lives	Up to 8 years, not to exceed lease term

BASIS OF PRESENTATION AND SIG46

BASIS OF PRESENTATION AND SIGNIFICANT ACCOUNTING POLICIES (Details Textual) - USD ($)	Oct. 10, 2017	Sep. 30, 2017	Dec. 31, 2016	Dec. 31, 2015	Dec. 31, 2014
Significant Accounting Policies Disclosure [Line Items]
Share-based Compensation Arrangement by Share-based Payment Award, Options, Forfeitures in Period			1,305,000	1,134,000	2,839,000
Common Stock, Par or Stated Value Per Share		$ 0.001	$ 0.001	$ 0.001
Common Stock, Shares Authorized		500,000,000	500,000,000	500,000,000
Operating And Capital Lease Future Minimum Payments Due, Current		$ 5,700,000
Cash, Cash Equivalents, Restricted Cash and Restricted Cash Equivalents	$ 15,600,000	15,589,000	$ 28,237,000
Excise and Sales Taxes			1,900,000	$ 1,300,000	$ 1,300,000
Taxes Foreign Withholding Taxes			500,000	$ 300,000	$ 200,000
Credit Facility Future Minimum Payments Due, Current		30,900,000
GP Investments Acquisition Corp [Member]
Significant Accounting Policies Disclosure [Line Items]
Cash, FDIC Insured Amount		250,000	250,000
Assets Held-in-trust, Current		$ 158,208,595	$ 173,051,990
Share-based Compensation Arrangement by Share-based Payment Award, Options, Forfeitures in Period		14,687,500	14,687,500
Common Stock, Par or Stated Value Per Share		$ 0.0001	$ 0.0001	$ 0.0001
Common Stock, Shares Authorized		1,000,000,000	400,000,000	400,000,000
Preferred Stock, Shares Authorized		100,000,000	20,000,000	20,000,000
Business Combination, Acquisition Related Costs	11,500,000
Other Payments to Acquire Businesses	$ 5,000,000
Subsequent Event [Member]
Significant Accounting Policies Disclosure [Line Items]
Common Stock, Par or Stated Value Per Share	$ 0.0001
Common Stock, Shares Authorized	1,000,000,000
Preferred Stock, Shares Authorized	100,000,000
Subsequent Event [Member] | GP Investments Acquisition Corp [Member]
Significant Accounting Policies Disclosure [Line Items]
Share Price	$ 0.0001
Common Stock, Par or Stated Value Per Share	$ 0.0001
Common Stock, Shares Authorized	1,000,000,000
Preferred Stock, Shares Authorized	100,000,000
Cash Acquired from Acquisition	$ 25,900,000

Financial Instruments and Sig47

Financial Instruments and Significant Concentrations (Details) - USD ($) $ in Thousands	9 Months Ended		12 Months Ended
	Sep. 30, 2017	Sep. 30, 2016	Dec. 31, 2016	Dec. 31, 2015	Dec. 31, 2014
Schedule of Cost-method Investments [Line Items]
Revenue, Net	$ 154,729	$ 113,438	$ 160,175	$ 118,163	$ 85,348
United States of America
Schedule of Cost-method Investments [Line Items]
Revenue, Net	105,120	77,986	110,746	82,803	62,341
International
Schedule of Cost-method Investments [Line Items]
Revenue, Net	$ 49,609	$ 35,452	$ 49,429	$ 35,360	$ 23,007

Financial Instruments and Sig48

Financial Instruments and Significant Concentrations (Details Textual) - USD ($) $ in Thousands	Sep. 30, 2017	Dec. 31, 2016	Sep. 30, 2016	Dec. 31, 2015	Dec. 31, 2014	Dec. 31, 2013
Schedule of Cost-method Investments [Line Items]
Cash and Cash Equivalents, at Carrying Value, Total	$ 6,862	$ 9,385	$ 27,326	$ 12,457	$ 13,860	$ 15,135
Single Financial Institution [Member]
Schedule of Cost-method Investments [Line Items]
Cash and Cash Equivalents, at Carrying Value, Total	3,500	4,500
Restricted Cash, Current	7,200	15,900
Other Financial Institution [Member]
Schedule of Cost-method Investments [Line Items]
Restricted Cash, Current	$ 1,100	$ 2,400

INITIAL PUBLIC OFFERING (Detail

INITIAL PUBLIC OFFERING (Details Textual) - $ / shares	Sep. 30, 2017	Dec. 31, 2016	May 26, 2015
Initial Public Offering [Line Items]
Common Units Issued In Initial Public Offering			17,250,000
Class of Warrant or Right, Exercise Price of Warrants or Rights	$ 1.35	$ 1.35
GP Investments Acquisition Corp [Member]
Initial Public Offering [Line Items]
Common Units Issued In Initial Public Offering			17,250,000
IPO [Member]
Initial Public Offering [Line Items]
Common Stock Units Issued			15,000,000
Common Stock Units Issued Price Per Share			$ 10
Common Units Issued Price Per Share			$ 10
IPO [Member] | GP Investments Acquisition Corp [Member]
Initial Public Offering [Line Items]
Common Stock Units Issued			15,000,000
Common Stock Units Issued Price Per Share			$ 10
Common Units Issued Price Per Share			10
Over-Allotment Option [Member]
Initial Public Offering [Line Items]
Common Stock Units Issued Price Per Share			$ 10
Common Units Issued In Initial Public Offering			2,250,000
Common Units Issued Price Per Share			$ 10
Over-Allotment Option [Member] | GP Investments Acquisition Corp [Member]
Initial Public Offering [Line Items]
Common Stock Units Issued Price Per Share			$ 10
Common Units Issued In Initial Public Offering			2,250,000
Common Units Issued Price Per Share			$ 10
Underwriters [Member]
Initial Public Offering [Line Items]
Class of Warrant or Right, Exercise Price of Warrants or Rights			11.50
Underwriters [Member] | GP Investments Acquisition Corp [Member]
Initial Public Offering [Line Items]
Class of Warrant or Right, Exercise Price of Warrants or Rights			$ 11.50

OTHER FINANCIAL INFORMATION (De

OTHER FINANCIAL INFORMATION (Details) - USD ($) $ in Thousands	Oct. 10, 2017	Sep. 30, 2017	Dec. 31, 2016	Sep. 30, 2016	Dec. 31, 2015	Dec. 31, 2014	Dec. 31, 2013
Collaborative Arrangements and Non-collaborative Arrangement Transactions [Line Items]
Cash and cash equivalents		$ 6,862	$ 9,385	$ 27,326	$ 12,457	$ 13,860	$ 15,135
Restricted cash:
Control accounts under Credit Facility		8,294	18,263
Corporate credit card debts and other		433	589
Total cash, cash equivalents and restricted cash	$ 15,600	$ 15,589	28,237
Cash, cash equivalents and restricted cash [Member]
Collaborative Arrangements and Non-collaborative Arrangement Transactions [Line Items]
Cash and cash equivalents			9,385		12,457	13,758
Restricted cash:
Control accounts under Credit Facility			18,263		0	0
Corporate credit card debts and other			589		102	102
Total cash, cash equivalents and restricted cash			$ 28,237		$ 12,559	$ 13,860

OTHER FINANCIAL INFORMATION (51

OTHER FINANCIAL INFORMATION (Details 1) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2016	Dec. 31, 2015	Dec. 31, 2014
Collaborative Arrangements and Non-collaborative Arrangement Transactions [Line Items]
Allowance, beginning of year	$ 115
Allowance, end of year	36	$ 115
Allowance for Doubtful Accounts [Member]
Collaborative Arrangements and Non-collaborative Arrangement Transactions [Line Items]
Allowance, beginning of year	115	115	$ 0
Provisions	57	55	186
Write offs, net of recoveries	(136)	(55)	(71)
Allowance, end of year	$ 36	$ 115	$ 115

OTHER FINANCIAL INFORMATION (52

OTHER FINANCIAL INFORMATION (Details 2) - USD ($) $ in Thousands	Sep. 30, 2017	Dec. 31, 2016	Dec. 31, 2015
Collaborative Arrangements and Non-collaborative Arrangement Transactions [Line Items]
Prepaid expenses and deposits	$ 7,650	$ 5,748	$ 5,077
Prepaid Expenses and Other Current Assets [Member]
Collaborative Arrangements and Non-collaborative Arrangement Transactions [Line Items]
Prepaid expenses and deposits		4,500	4,298
Foreign tax refunds receivable		483	238
Prepaid loan agent and service fees		218	0
Other		547	541
Total		$ 5,748	$ 5,077

OTHER FINANCIAL INFORMATION (53

OTHER FINANCIAL INFORMATION (Details 3) - USD ($) $ in Thousands	Sep. 30, 2017	Dec. 31, 2016	Dec. 31, 2015
Collaborative Arrangements and Non-collaborative Arrangement Transactions [Line Items]
Less accumulated depreciation	$ (6,860)	$ (5,312)
Property and equipment, net	$ 4,244	4,559	$ 4,133
Property and Equipment [Member]
Collaborative Arrangements and Non-collaborative Arrangement Transactions [Line Items]
Total property and equipment		9,908	8,388
Less accumulated depreciation		(5,349)	(4,255)
Property and equipment, net		4,559	4,133
Property and Equipment [Member] | Computer equipment
Collaborative Arrangements and Non-collaborative Arrangement Transactions [Line Items]
Total property and equipment		6,033	4,942
Property and Equipment [Member] | Furniture and fixtures
Collaborative Arrangements and Non-collaborative Arrangement Transactions [Line Items]
Total property and equipment		2,406	2,078
Property and Equipment [Member] | Capitalized software costs
Collaborative Arrangements and Non-collaborative Arrangement Transactions [Line Items]
Total property and equipment		433	508
Property and Equipment [Member] | Leasehold improvements
Collaborative Arrangements and Non-collaborative Arrangement Transactions [Line Items]
Total property and equipment		739	605
Property and Equipment [Member] | Construction-in-progress
Collaborative Arrangements and Non-collaborative Arrangement Transactions [Line Items]
Total property and equipment		$ 297	$ 255

OTHER FINANCIAL INFORMATION (54

OTHER FINANCIAL INFORMATION (Details 4) - USD ($) $ in Thousands	Sep. 30, 2017	Dec. 31, 2016	Dec. 31, 2015
Accrued compensation and benefits:
Current maturities of capital lease obligations		$ 802
Total accrued expenses	$ 39,253	36,650	$ 26,152
Other Accrued Liabilities [Member]
Accrued compensation and benefits:
Bonuses and commissions		11,015	6,754
Salaries and benefits		7,289	5,568
Accrued sales and other taxes		8,411	4,845
Accrued professional fees		7,184	5,935
Current maturities of capital lease obligations		802	531
Income taxes payable		433	492
Other accrued expenses		1,516	2,027
Total accrued expenses		$ 36,650	$ 26,152

OTHER FINANCIAL INFORMATION (55

OTHER FINANCIAL INFORMATION (Details 5) - USD ($) $ in Thousands	9 Months Ended		12 Months Ended
	Sep. 30, 2017	Sep. 30, 2016	Dec. 31, 2016	Dec. 31, 2015	Dec. 31, 2014
Collaborative Arrangements and Non-collaborative Arrangement Transactions [Line Items]
Interest income			$ 27	$ 11	$ 8
Other expenses			(90)	(50)	(4)
Foreign currency transaction losses			(1,724)	(1,065)	(847)
Total other expense, net	$ 422	$ (665)	$ (1,787)	$ (1,104)	$ (843)

OTHER FINANCIAL INFORMATION (56

OTHER FINANCIAL INFORMATION (Details Textual) - USD ($) $ in Millions	12 Months Ended
	Dec. 31, 2016	Dec. 31, 2015	Dec. 31, 2014
Collaborative Arrangements and Non-collaborative Arrangement Transactions [Line Items]
Depreciation	$ 1.7	$ 1.4	$ 0.8
Percentage Of Professional Fees Hold Back	15.00%	15.00%
Accrued Professional Fees	$ 2.7	$ 2.7
Advertising Expense	$ 1.3	$ 0.8	$ 0.3

CASH, CASH EQUIVALENTS AND RE57

CASH, CASH EQUIVALENTS AND RESTRICTED CASH (Details) - USD ($) $ in Thousands	Oct. 10, 2017	Sep. 30, 2017	Dec. 31, 2016	Sep. 30, 2016	Dec. 31, 2015	Dec. 31, 2014	Dec. 31, 2013
Cash and cash equivalents		$ 6,862	$ 9,385	$ 27,326	$ 12,457	$ 13,860	$ 15,135
Control accounts under Credit Facility		8,294	18,263
Corporate credit card debts and other		433	589
Total cash, cash equivalents and restricted cash	$ 15,600	$ 15,589	$ 28,237

PRIVATE PLACEMENT (Details Text

PRIVATE PLACEMENT (Details Textual) - $ / shares	Sep. 30, 2017	Dec. 31, 2016
Private Placement [Line Items]
Class of Warrant or Right, Exercise Price of Warrants or Rights	$ 1.35	$ 1.35
Private Placement [Member] | GP Investments Acquisition Corp [Member]
Private Placement [Line Items]
Shares, Issued	6,062,500	6,062,500
Shares Issued, Price Per Share	$ 1	$ 1
Class of Warrant or Right, Exercise Price of Warrants or Rights	$ 11.50	$ 11.50

DEBT (Details)

DEBT (Details) - USD ($) $ in Thousands	Sep. 30, 2017	Dec. 31, 2016	Sep. 30, 2016	Dec. 31, 2015
Contractual obligations under Credit Facility	$ 139,978	$ 169,158
Debt discount and issuance costs, net	(1,250)	(81,094)	$ 0
Net carrying value of Credit Facility	80,156	88,064		$ 14,814
Less current maturities	(11,750)	(24,750)		(14,814)
Long-term debt, net of current maturities	68,406	63,314		0
Credit Facility, net of discount
Debt discount and issuance costs, net		(200)
Net carrying value of Credit Facility		88,064		0
Line of credit
Contractual obligations under Credit Facility	$ 139,978	169,158
Net carrying value of Credit Facility		0		14,700
Note payable, interest at 9.0%
Net carrying value of Credit Facility		$ 0		$ 114

DEBT (Details 1)

DEBT (Details 1) - USD ($) $ in Thousands		6 Months Ended		9 Months Ended			12 Months Ended
		Dec. 31, 2016		Sep. 30, 2017		Sep. 30, 2016	Dec. 31, 2016	Dec. 31, 2015	Dec. 31, 2014
Balance Beginning				$ 169,158
Contractual liabilities, Accretion Expense				19,403		$ 4,346	$ 10,121	$ 0	$ 0
Balance Ending		$ 169,158		139,978			169,158
Balance Beginning		15,199		4,383
Debt discount and issuance costs, PIK Accrual				33,629		5,020	13,356	829	742
Balance Ending		4,383					4,383
Write-off of debt discount and issuance costs		(433)	[1]	(9,861)	[2]	0	0	0	$ (138)
Net discount		81,094		1,250		$ 0	81,094
Net carrying value		88,064		80,156			88,064	$ 14,814
Funded Debt [Member]
Balance Beginning		75,301		169,158
Balance Ending		169,158		139,978			169,158
Balance Beginning		50,701		90,534
Balance Ending		90,534		85,770			90,534
Write-off of debt discount and issuance costs	[3]	(9,440)
Net discount		81,094		59,822			81,094
Net carrying value		88,064		80,156			88,064
Principal Balance [Member] | Funded Debt [Member]
Balance Beginning		30,000		107,900
Balance Ending		107,900		74,945			107,900
Mandatory Trigger Event Exit Fees [Member] | Funded Debt [Member]
Balance Beginning		45,301		55,258
Balance Ending		55,258		61,033			55,258
Balance Beginning		45,301		55,258
Balance Ending		55,258		53,553			55,258
Mandatory Consulting Fees [Member] | Funded Debt [Member]
Balance Beginning		0		6,000
Balance Ending		6,000		4,000			6,000
Original issue discount [Member] | Funded Debt [Member]
Balance Beginning		600		2,150
Balance Ending		2,150		1,881			2,150
Origination fee [Member]
Balance Beginning		4,750		875
Balance Ending		875					875
Origination fee [Member] | Funded Debt [Member]
Balance Beginning		1,500		5,375
Balance Ending		5,375		4,702			5,375
Amendment fee [Member]
Balance Beginning		0		1,400
Balance Ending		1,400					1,400
Amendment fee [Member] | Funded Debt [Member]
Balance Beginning		0		8,600
Balance Ending		8,600		8,595			8,600
Fair value of warrants [Member]
Balance Beginning		6,724		1,239
Balance Ending		1,239					1,239
Fair value of warrants [Member] | Funded Debt [Member]
Balance Beginning		2,123		7,608
Balance Ending		7,608		6,656			7,608
Consulting fees to lenders [Member] | Funded Debt [Member]
Balance Beginning		480		7,720
Balance Ending		7,720		6,754			7,720
Other issuance costs [Member]
Balance Beginning		2,205		589
Balance Ending		589					589
Other issuance costs [Member] | Funded Debt [Member]
Balance Beginning		697		3,823
Balance Ending		3,823		3,629			3,823
Cumulative accretion [Member] | Funded Debt [Member]
Balance Beginning				(9,440)
Balance Ending		(9,440)		(25,948)			$ (9,440)
Payment in Kind (PIK) Note [Member] | Funded Debt [Member]
Contractual liabilities, PIK Accrual		900		2,038
Debt discount and issuance costs, PIK Accrual		0		0
Net discount				0
Net carrying value				2,038
Payment in Kind (PIK) Note [Member] | Principal Balance [Member] | Funded Debt [Member]
Contractual liabilities, PIK Accrual		900		2,038
Payment in Kind (PIK) Note [Member] | Mandatory Trigger Event Exit Fees [Member] | Funded Debt [Member]
Contractual liabilities, PIK Accrual		0		0
Debt discount and issuance costs, PIK Accrual		0		0
Payment in Kind (PIK) Note [Member] | Mandatory Consulting Fees [Member] | Funded Debt [Member]
Contractual liabilities, PIK Accrual		0		0
Payment in Kind (PIK) Note [Member] | Original issue discount [Member] | Funded Debt [Member]
Debt discount and issuance costs, PIK Accrual		0		0
Payment in Kind (PIK) Note [Member] | Origination fee [Member] | Funded Debt [Member]
Debt discount and issuance costs, PIK Accrual		0		0
Payment in Kind (PIK) Note [Member] | Amendment fee [Member] | Funded Debt [Member]
Debt discount and issuance costs, PIK Accrual		0		0
Payment in Kind (PIK) Note [Member] | Fair value of warrants [Member] | Funded Debt [Member]
Debt discount and issuance costs, PIK Accrual		0		0
Payment in Kind (PIK) Note [Member] | Consulting fees to lenders [Member] | Funded Debt [Member]
Debt discount and issuance costs, PIK Accrual		0		0
Payment in Kind (PIK) Note [Member] | Other issuance costs [Member] | Funded Debt [Member]
Debt discount and issuance costs, PIK Accrual		0		0
Payment in Kind (PIK) Note [Member] | Cumulative accretion [Member] | Funded Debt [Member]
Debt discount and issuance costs, PIK Accrual				0
Amendment Fees [Member]
Debt discount and issuance costs, Amendment/Fees		1,583
Amendment Fees [Member] | Funded Debt [Member]
Contractual liabilities, Amendment/Fees		0		0
Debt discount and issuance costs, Amendment/Fees		9,927		1,362
Net discount				1,362
Net carrying value				(1,362)
Amendment Fees [Member] | Principal Balance [Member] | Funded Debt [Member]
Contractual liabilities, Amendment/Fees		0		0
Amendment Fees [Member] | Mandatory Trigger Event Exit Fees [Member] | Funded Debt [Member]
Contractual liabilities, Amendment/Fees		0		0
Debt discount and issuance costs, Amendment/Fees		0		0
Amendment Fees [Member] | Mandatory Consulting Fees [Member] | Funded Debt [Member]
Contractual liabilities, Amendment/Fees		0		0
Amendment Fees [Member] | Original issue discount [Member] | Funded Debt [Member]
Debt discount and issuance costs, Amendment/Fees		0		0
Amendment Fees [Member] | Origination fee [Member]
Debt discount and issuance costs, Amendment/Fees		0
Amendment Fees [Member] | Origination fee [Member] | Funded Debt [Member]
Debt discount and issuance costs, Amendment/Fees		0		0
Amendment Fees [Member] | Amendment fee [Member]
Debt discount and issuance costs, Amendment/Fees		1,400
Amendment Fees [Member] | Amendment fee [Member] | Funded Debt [Member]
Debt discount and issuance costs, Amendment/Fees		8,600		1,075
Amendment Fees [Member] | Fair value of warrants [Member]
Debt discount and issuance costs, Amendment/Fees		0
Amendment Fees [Member] | Fair value of warrants [Member] | Funded Debt [Member]
Debt discount and issuance costs, Amendment/Fees		0		0
Amendment Fees [Member] | Consulting fees to lenders [Member] | Funded Debt [Member]
Debt discount and issuance costs, Amendment/Fees		0		0
Amendment Fees [Member] | Other issuance costs [Member]
Debt discount and issuance costs, Amendment/Fees		183
Amendment Fees [Member] | Other issuance costs [Member] | Funded Debt [Member]
Debt discount and issuance costs, Amendment/Fees		1,327		287
Amendment Fees [Member] | Cumulative accretion [Member] | Funded Debt [Member]
Debt discount and issuance costs, Amendment/Fees				0
Liability Adjustment [Member] | Funded Debt [Member]
Contractual liabilities, Liability Adjustments		15,957		5,775
Debt discount and issuance costs, Liability Adjustments		15,957		5,775
Net discount				5,775
Net carrying value				0
Liability Adjustment [Member] | Principal Balance [Member] | Funded Debt [Member]
Contractual liabilities, Liability Adjustments		0		0
Liability Adjustment [Member] | Mandatory Trigger Event Exit Fees [Member] | Funded Debt [Member]
Contractual liabilities, Liability Adjustments		9,957		5,775
Debt discount and issuance costs, Liability Adjustments		9,957		5,775
Liability Adjustment [Member] | Mandatory Consulting Fees [Member] | Funded Debt [Member]
Contractual liabilities, Liability Adjustments		6,000		0
Liability Adjustment [Member] | Original issue discount [Member] | Funded Debt [Member]
Debt discount and issuance costs, Liability Adjustments		0		0
Liability Adjustment [Member] | Origination fee [Member] | Funded Debt [Member]
Debt discount and issuance costs, Liability Adjustments		0		0
Liability Adjustment [Member] | Amendment fee [Member] | Funded Debt [Member]
Debt discount and issuance costs, Liability Adjustments		0		0
Liability Adjustment [Member] | Fair value of warrants [Member] | Funded Debt [Member]
Debt discount and issuance costs, Liability Adjustments		0		0
Liability Adjustment [Member] | Consulting fees to lenders [Member] | Funded Debt [Member]
Debt discount and issuance costs, Liability Adjustments		6,000		0
Liability Adjustment [Member] | Other issuance costs [Member] | Funded Debt [Member]
Debt discount and issuance costs, Liability Adjustments		0		0
Liability Adjustment [Member] | Cumulative accretion [Member] | Funded Debt [Member]
Debt discount and issuance costs, Liability Adjustments				0
Principal Schedule [Member] | Funded Debt [Member]
Contractual liabilities, Principal Reductions Scheduled		77,500		(15,500)
Debt discount and issuance costs, Principal Reductions Scheduled		1,550		0
Net discount				0
Net carrying value				(15,500)
Principal Schedule [Member] | Principal Balance [Member] | Funded Debt [Member]
Contractual liabilities, Principal Reductions Scheduled		77,500		(13,500)
Principal Schedule [Member] | Mandatory Trigger Event Exit Fees [Member] | Funded Debt [Member]
Contractual liabilities, Principal Reductions Scheduled		0		0
Debt discount and issuance costs, Principal Reductions Scheduled		0		0
Principal Schedule [Member] | Mandatory Consulting Fees [Member] | Funded Debt [Member]
Contractual liabilities, Principal Reductions Scheduled		0		(2,000)
Principal Schedule [Member] | Original issue discount [Member] | Funded Debt [Member]
Debt discount and issuance costs, Principal Reductions Scheduled		1,550		0
Principal Schedule [Member] | Origination fee [Member] | Funded Debt [Member]
Debt discount and issuance costs, Principal Reductions Scheduled		0		0
Principal Schedule [Member] | Amendment fee [Member] | Funded Debt [Member]
Debt discount and issuance costs, Principal Reductions Scheduled		0		0
Principal Schedule [Member] | Fair value of warrants [Member] | Funded Debt [Member]
Debt discount and issuance costs, Principal Reductions Scheduled		0		0
Principal Schedule [Member] | Consulting fees to lenders [Member] | Funded Debt [Member]
Debt discount and issuance costs, Principal Reductions Scheduled		0		0
Principal Schedule [Member] | Other issuance costs [Member] | Funded Debt [Member]
Debt discount and issuance costs, Principal Reductions Scheduled		0		0
Principal Schedule [Member] | Cumulative accretion [Member] | Funded Debt [Member]
Debt discount and issuance costs, Principal Reductions Scheduled				0
Principal Prepayments [Member] | Funded Debt [Member]
Contractual liabilities, Principal Reductions Prepayments		(500)		(21,493)
Debt discount and issuance costs, Principal Reductions Prepayments		0		(11,901)
Net discount				(9,861)
Net carrying value				(11,632)
Principal Prepayments [Member] | Principal Balance [Member] | Funded Debt [Member]
Contractual liabilities, Principal Reductions Prepayments		(500)		(21,493)	[4]
Principal Prepayments [Member] | Mandatory Trigger Event Exit Fees [Member] | Funded Debt [Member]
Contractual liabilities, Principal Reductions Prepayments		0		0
Debt discount and issuance costs, Principal Reductions Prepayments		0		(7,480)	[5]
Principal Prepayments [Member] | Mandatory Consulting Fees [Member] | Funded Debt [Member]
Contractual liabilities, Principal Reductions Prepayments		0		0
Principal Prepayments [Member] | Original issue discount [Member] | Funded Debt [Member]
Debt discount and issuance costs, Principal Reductions Prepayments		0		(269)	[5]
Principal Prepayments [Member] | Origination fee [Member] | Funded Debt [Member]
Debt discount and issuance costs, Principal Reductions Prepayments		0		(673)	[5]
Principal Prepayments [Member] | Amendment fee [Member] | Funded Debt [Member]
Debt discount and issuance costs, Principal Reductions Prepayments		0		(1,080)	[5]
Principal Prepayments [Member] | Fair value of warrants [Member] | Funded Debt [Member]
Debt discount and issuance costs, Principal Reductions Prepayments		0		(952)	[5]
Principal Prepayments [Member] | Consulting fees to lenders [Member] | Funded Debt [Member]
Debt discount and issuance costs, Principal Reductions Prepayments		0		(966)	[5]
Principal Prepayments [Member] | Other issuance costs [Member] | Funded Debt [Member]
Debt discount and issuance costs, Principal Reductions Prepayments		0		(481)	[5]
Principal Prepayments [Member] | Cumulative accretion [Member] | Funded Debt [Member]
Debt discount and issuance costs, Principal Reductions Prepayments	[5]			2,040
Funding Transfers [Member]
Debt discount and issuance costs, Funding Transfers	[6]	(12,399)
Funding Transfers [Member] | Funded Debt [Member]
Contractual liabilities, Funding Transfers	[7]	0
Debt discount and issuance costs, Funding Transfers	[7]	12,399
Funding Transfers [Member] | Principal Balance [Member] | Funded Debt [Member]
Contractual liabilities, Funding Transfers	[7]	0
Funding Transfers [Member] | Mandatory Trigger Event Exit Fees [Member] | Funded Debt [Member]
Contractual liabilities, Funding Transfers	[7]	0
Debt discount and issuance costs, Funding Transfers	[7]	0
Funding Transfers [Member] | Mandatory Consulting Fees [Member] | Funded Debt [Member]
Contractual liabilities, Funding Transfers	[7]	0
Funding Transfers [Member] | Original issue discount [Member] | Funded Debt [Member]
Debt discount and issuance costs, Funding Transfers	[7]	0
Funding Transfers [Member] | Origination fee [Member]
Debt discount and issuance costs, Funding Transfers	[6]	(3,875)
Funding Transfers [Member] | Origination fee [Member] | Funded Debt [Member]
Debt discount and issuance costs, Funding Transfers	[7]	3,875
Funding Transfers [Member] | Amendment fee [Member]
Debt discount and issuance costs, Funding Transfers	[6]	0
Funding Transfers [Member] | Amendment fee [Member] | Funded Debt [Member]
Debt discount and issuance costs, Funding Transfers	[7]	0
Funding Transfers [Member] | Fair value of warrants [Member]
Debt discount and issuance costs, Funding Transfers	[6]	(5,485)
Funding Transfers [Member] | Fair value of warrants [Member] | Funded Debt [Member]
Debt discount and issuance costs, Funding Transfers	[7]	5,485
Funding Transfers [Member] | Consulting fees to lenders [Member] | Funded Debt [Member]
Debt discount and issuance costs, Funding Transfers	[7]	1,240
Funding Transfers [Member] | Other issuance costs [Member]
Debt discount and issuance costs, Funding Transfers	[6]	(1,799)
Funding Transfers [Member] | Other issuance costs [Member] | Funded Debt [Member]
Debt discount and issuance costs, Funding Transfers	[7]	$ 1,799
Accretion Expense [Member] | Funded Debt [Member]
Contractual liabilities, Accretion Expense				0
Debt discount and issuance costs, Accretion Expenses				0
Net discount				(18,548)
Net carrying value				18,548
Accretion Expense [Member] | Principal Balance [Member] | Funded Debt [Member]
Contractual liabilities, Accretion Expense				0
Accretion Expense [Member] | Mandatory Trigger Event Exit Fees [Member] | Funded Debt [Member]
Contractual liabilities, Accretion Expense				0
Debt discount and issuance costs, Accretion Expenses				0
Accretion Expense [Member] | Mandatory Consulting Fees [Member] | Funded Debt [Member]
Contractual liabilities, Accretion Expense				0
Accretion Expense [Member] | Original issue discount [Member] | Funded Debt [Member]
Debt discount and issuance costs, Accretion Expenses				0
Accretion Expense [Member] | Origination fee [Member] | Funded Debt [Member]
Debt discount and issuance costs, Accretion Expenses				0
Accretion Expense [Member] | Amendment fee [Member] | Funded Debt [Member]
Debt discount and issuance costs, Accretion Expenses				0
Accretion Expense [Member] | Fair value of warrants [Member] | Funded Debt [Member]
Debt discount and issuance costs, Accretion Expenses				0
Accretion Expense [Member] | Consulting fees to lenders [Member] | Funded Debt [Member]
Debt discount and issuance costs, Accretion Expenses				0
Accretion Expense [Member] | Other issuance costs [Member] | Funded Debt [Member]
Debt discount and issuance costs, Accretion Expenses				0
Accretion Expense [Member] | Cumulative accretion [Member] | Funded Debt [Member]
Debt discount and issuance costs, Accretion Expenses				$ (18,548)
[1]	Consists of amortization expense related to unfunded debt of $1.5 million for the period through October 2016, net of the transfer of $1.1 million of accumulated amortization upon funding of $77.5 million in connection with the Amendment in October 2016.
[2]	Consists of the write-off of the proportional debt discount and issuance costs associated with $21.5 million of principal prepayments for the nine months ended September 30, 2017.
[3]	Consists of $8.4 million of accretion related to funded debt, plus a $1.1 million transfer of amortization from the unfunded debt issuance costs in October 2016 in connection with the Amendment.
[4]	Mandatory principal prepayments in the aggregate of $21.5 million, are comprised of (i) $14.1 million in April 2017 in connection with the insurance settlement discussed in Note 8, (ii) a principal payment of $4.0 million in May 2017 for 75% of Excess Cash Flow for the quarter ended March 31, 2017, (iii) a principal payment of $2.5 million in May 2017 required under the Third Amendment, and (iv) mandatory principal prepayments required for customer prepayments received in the second and third quarters of 2017 of $0.9 million for service periods commencing more than one year after the contract effective date.
[5]	Due to the mandatory prepayments of principal discussed under (1) above, the Company recorded a loss of $9.9 million, consisting of a write-off of the debt discounts and issuance costs associated with the funded debt in the aggregate amount of $11.9 million, less the previously recognized accretion expense related to these amounts of $2.0 million. The amount of debt discounts and issuance costs written off was based on the percentage of principal prepaid in relation to the total contractual liabilities immediately before the prepayment.
[6]	The proportionate costs and accumulated amortization for the period prior to the funding date were transferred from the unfunded debt to the funded debt in October 2016 in connection with the Amendment.
[7]	The proportionate debt issuance costs for periods prior to the funding date were transferred from the unfunded debt to the funded debt in October 2016 in connection with the Amendment.

DEBT (Details 2)

DEBT (Details 2) - USD ($) $ in Thousands		6 Months Ended		9 Months Ended			12 Months Ended
		Dec. 31, 2016		Sep. 30, 2017		Sep. 30, 2016	Dec. 31, 2016	Dec. 31, 2015	Dec. 31, 2014
Balance Beginning		$ 15,199		$ 4,383
Balance Ending		4,383					$ 4,383
Collateral monitoring fees		(433)	[1]	(9,861)	[2]	$ 0	0	$ 0	$ (138)
Debt Issuance Costs, Noncurrent, Net		3,950		3,313			3,950	$ 0
Origination fee [Member]
Balance Beginning		4,750		875
Balance Ending		875					875
Amendment fee [Member]
Balance Beginning		0		1,400
Balance Ending		1,400					1,400
Fair value of warrants [Member]
Balance Beginning		6,724		1,239
Balance Ending		1,239					1,239
Other issuance costs [Member]
Balance Beginning		2,205		589
Balance Ending		589					589
UnFunded Debt [Member]
Balance Beginning		1,520		$ 280
Balance Ending		280					$ 280
Funding Transfers [Member]
Debt Issuance Costs, Funding Transfers	[3]	(12,399)
Funding Transfers [Member] | Origination fee [Member]
Debt Issuance Costs, Funding Transfers	[3]	(3,875)
Funding Transfers [Member] | Amendment fee [Member]
Debt Issuance Costs, Funding Transfers	[3]	0
Funding Transfers [Member] | Fair value of warrants [Member]
Debt Issuance Costs, Funding Transfers	[3]	(5,485)
Funding Transfers [Member] | Other issuance costs [Member]
Debt Issuance Costs, Funding Transfers	[3]	(1,799)
Funding Transfers [Member] | UnFunded Debt [Member]
Debt Issuance Costs, Funding Transfers		(1,240)
Amendment Fees [Member]
Debt Issuance Costs, Amendment Costs		1,583
Amendment Fees [Member] | Origination fee [Member]
Debt Issuance Costs, Amendment Costs		0
Amendment Fees [Member] | Amendment fee [Member]
Debt Issuance Costs, Amendment Costs		1,400
Amendment Fees [Member] | Fair value of warrants [Member]
Debt Issuance Costs, Amendment Costs		0
Amendment Fees [Member] | Other issuance costs [Member]
Debt Issuance Costs, Amendment Costs		183
Amendment Fees [Member] | UnFunded Debt [Member]
Debt Issuance Costs, Amendment Costs		$ 0
[1]	Consists of amortization expense related to unfunded debt of $1.5 million for the period through October 2016, net of the transfer of $1.1 million of accumulated amortization upon funding of $77.5 million in connection with the Amendment in October 2016.
[2]	Consists of the write-off of the proportional debt discount and issuance costs associated with $21.5 million of principal prepayments for the nine months ended September 30, 2017.
[3]	The proportionate costs and accumulated amortization for the period prior to the funding date were transferred from the unfunded debt to the funded debt in October 2016 in connection with the Amendment.

DEBT (Details 3)

DEBT (Details 3) - USD ($) $ in Thousands		Sep. 30, 2017	Dec. 31, 2016
2,017			$ 24,750
2,018		$ 11,750	30,500
2,019		17,000	32,000
2,020		111,228	81,908
Total		139,978	169,158
Principal [Member]
2,017	[1]		22,750
2,018		9,750	28,500
2,019		15,000	30,000
2,020		50,195	26,650
Total		74,945	107,900
Exit Fees [Member]
2,018		0
2,019		0
2,020		61,033
Total		61,033
Trigger Events [Member]
2,017			0
2,018			0
2,019			0
2,020			55,258
Total			55,258
Consulting [Member]
2,017			2,000
2,018		2,000	2,000
2,019		2,000	2,000
2,020		0	0
Total		4,000	$ 6,000
Other [Member]
2,018		0
2,019		0
2,020		0
Total		$ 0
[1]	Consists of aggregate monthly principal amortization as set forth in the Third Amendment to the Credit Facility discussed in Note 12.

DEBT (Details 4)

DEBT (Details 4) - USD ($) $ in Thousands	9 Months Ended			12 Months Ended
	Sep. 30, 2017		Sep. 30, 2016	Dec. 31, 2016	Dec. 31, 2015	Dec. 31, 2014
Line of Credit Facility [Line Items]
Interest expense	$ (33,629)		$ (5,020)	$ (13,356)	$ (829)	$ (742)
Interest expense at 12.0% [Member]
Line of Credit Facility [Line Items]
Interest expense	(8,327)		(993)	3,597	0	0
PIK interest at 3.0% [Member]
Line of Credit Facility [Line Items]
Interest expense	(2,038)		(253)	900	0	0
Accretion expense for funded debt [Member]
Line of Credit Facility [Line Items]
Interest expense	(18,548)		(3,326)	8,371	0	0
Make-whole interest expense [Member]
Line of Credit Facility [Line Items]
Interest expense	(4,607)	[1]	0
Interest on other borrowings [Member]
Line of Credit Facility [Line Items]
Interest expense	$ (109)		$ (448)	$ 488	$ 829	$ 742
[1]	Consists of make-whole interest payment associated with a $14.1 million principal prepayment due to the insurance settlement discussed in Note 8.

DEBT (Details 5)

DEBT (Details 5) - USD ($) $ in Thousands	6 Months Ended		9 Months Ended			12 Months Ended
	Dec. 31, 2016	[1]	Sep. 30, 2017		Sep. 30, 2016	Dec. 31, 2016	Dec. 31, 2015	Dec. 31, 2014
Unused line fees			$ (664)		$ (3,094)	$ 4,095	$ 0	$ 0
Collateral monitoring fees			(1,734)		(41)	538	0	0
Write-off of debt discount and issuance costs	$ (433)		(9,861)	[2]	0	0	0	(138)
Target date fee for delayed closing of merger			(1,250)		0
Amortization of debt issuance costs related to unfunded debt			(855)		(1,020)
Amortization of prepaid agent fees			(340)		(123)	1,501	0	0
Interest expense			(33,629)		(5,020)	(13,356)	(829)	(742)
Total other debt financing expenses			$ (14,704)		$ (4,278)	$ 6,371	$ 0	$ 0
[1]	Consists of amortization expense related to unfunded debt of $1.5 million for the period through October 2016, net of the transfer of $1.1 million of accumulated amortization upon funding of $77.5 million in connection with the Amendment in October 2016.
[2]	Consists of the write-off of the proportional debt discount and issuance costs associated with $21.5 million of principal prepayments for the nine months ended September 30, 2017.

DEBT (Details Textual)

DEBT (Details Textual) - USD ($) $ / shares in Units, $ in Thousands		Oct. 03, 2017	May 16, 2017	Apr. 30, 2019	Feb. 28, 2018	Aug. 30, 2017	May 31, 2017	May 28, 2017	Apr. 30, 2017	Mar. 31, 2017	Oct. 31, 2016	Jun. 30, 2017	Mar. 31, 2017	Dec. 31, 2016		Jun. 30, 2016	May 28, 2017	Sep. 30, 2017		Sep. 30, 2016	Dec. 31, 2016	Dec. 31, 2015	Dec. 31, 2014	Nov. 30, 2018
Line of Credit Facility, Maximum Borrowing Capacity											$ 17,500
Payment for Management Fee																					$ 2,000
Class of Warrant or Right, Number of Securities Called by Warrants or Rights														11,075,027							11,075,027
Warrants to Purchase Common Stock, Maximum Shares Percentage																					5.00%
Class of Warrant or Right, Exercise Price of Warrants or Rights														$ 1.35				$ 1.35			$ 1.35
Sale of Stock, Consideration Received on Transaction			$ 36,000
Warrants Not Settleable in Cash, Fair Value Disclosure														$ 8,800							$ 8,800
Debt Issuance Costs, Net														81,094				$ 1,250		$ 0	81,094
Payments of Debt Issuance Costs																		332		559	560	$ 31	$ 176
Professional Fees																		11,724		15,865	21,379	17,140	3,266
Long-term Debt														88,064				80,156			88,064	14,814
Accretion Expense																		19,403		4,346	10,121	0	0
Amortization of Debt Issuance Costs and Discounts														433	[1]			$ 9,861	[2]	0	0	0	138
Repayments of Lines of Credit									$ 14,100	$ 2,500			$ 6,500
Fair Value Assumptions, Expected Term																		2 years 8 months 12 days
Fair Value Inputs, Probability of Default																		42.00%
Fair Value Inputs, Discount Rate																		19.60%
Fair Value Assumptions, Risk Free Interest Rate																		1.60%
Fair Value Inputs, Counterparty Credit Risk																		18.00%
Embedded Derivative, Fair Value of Embedded Derivative Liability																		$ 4,400		5,000
Proceeds from Issuance or Sale of Equity						$ 35,000
Debt Issuance Costs, Noncurrent, Net														3,950				3,313			3,950	0
Interest Expense, Debt																		33,629		5,020	13,356	829	$ 742
Payments for Other Fees																				2,000
Excess Cash Flow Payment													$ 4,000
Excess Cash Flow Payment Percentage													75.00%
Restricted Cash and Cash Equivalents														18,300				8,300			$ 18,300
Other Noncurrent Liabilities [Member]
Debt Issuance Costs, Noncurrent, Net																		$ 2,500
Scenario, Forecast [Member]
Line of Credit Facility, Maximum Borrowing Capacity							$ 125,000
Proceeds from Lines of Credit					$ 5,000
Class of Warrant or Right, Exercise Price of Warrants or Rights			$ 1.35
Repayments of Lines of Credit			$ 27,700			13,700	$ 2,500		14,100
Proceeds from Issuance or Sale of Equity						$ 35,000
Line of Credit Facility, Commitment Fee Percentage							1.00%											1.00%
Proportional Write-Off [Member]
Amortization of Debt Issuance Costs and Discounts																		$ 21,500
Insurance Settlement [Member]
Repayments of Debt									$ 14,100
Principal Payments [Member]
Repayments of Debt																		21,500
Second Amendment [Member]
Line of Credit Facility, Collateral Fee Percentage After Amendment																					2.50%
Sale of Stock, Consideration Received on Transaction																	$ 35,000
Debt Instrument Minimum Repayment Percentage																	50.00%
Amended Consulting Agreement [Member]
Long-term Debt														$ 6,000							$ 6,000
Third Amendment [Member]
Repayments of Debt							$ 2,500
Sixth Amendment [Member]
Line of Credit Facility, Maximum Borrowing Capacity																		$ 140,000
Maximum [Member]
Sale of Stock, Consideration Received on Transaction																					20,000
Maximum [Member] | Scenario, Forecast [Member]
Proceeds from Issuance or Sale of Equity		$ 100,000
Maximum [Member] | Second Amendment [Member]
Credit facility, Additional Quarterly Principal Payments Percentage												75.00%	75.00%
Minimum [Member]
Sale of Stock, Consideration Received on Transaction																					10,000
Minimum [Member] | Scenario, Forecast [Member]
Proceeds from Issuance or Sale of Equity				$ 100,000																				$ 35,000
Minimum [Member] | Second Amendment [Member]
Credit facility, Additional Quarterly Principal Payments Percentage												25.00%
Sale of Stock, Consideration Received on Transaction																					10,000
Proceeds from Issuance or Sale of Equity								$ 35,000
Revolving Credit Facility [Member]
Line of Credit Facility, Maximum Borrowing Capacity																$ 125,000
Proceeds from Lines of Credit																					$ 30,000
Debt Instrument, Maturity Date																					Jun. 30, 2020
Debt Instrument, Interest Rate, Stated Percentage														15.00%				15.00%			15.00%
Line of Credit Facility, Unused Capacity, Commitment Fee Percentage																		5.00%
Line of Credit Facility, Collateral Fee Percentage																		0.50%			0.50%
Line of Credit Facility, Collateral Fee Percentage After Amendment																		2.50%			2.50%
Debt Instrument Additional Interest Rate, Debt Default																		2.00%			2.00%
Debt instrument Origination Fee Percentage																					5.00%
Debt instrument Original Issue Discount Percentage																					2.00%
Consulting Exit Fee Payable																14,000		$ 14,000
Foreign Withholding Tax Fee Payable																2,000		$ 2,000
Commitment Exit Fee, Basis of Valuation																		The commitment exit fee is calculated using the annualized revenue for the most recent fiscal quarter in which a Trigger Event occurs, times a multiplier of 6.9% of annualized revenue up to $300.0 million, and lower percentages for annualized revenue in excess of $300.0 million.			The commitment exit fee is calculated using the annualized revenue for the most recent fiscal quarter in which a Trigger Event occurs, times a multiplier of 6.9% of annualized revenue up to $300.0 million, and lower percentages for annualized revenue in excess of $300.0 million.
Commitment Exit Fee														$ 12,900		9,600		$ 14,800			$ 12,900
Continuing Origination Agent Service Fee, Basis of Valuation																		The continuing origination agent service fee is also calculated using the annualized revenue for the most recent fiscal quarter in which a Trigger Event occurs, times a multiplier of 14.1% of annualized revenue up to $300.0 million, and lower percentages for annualized revenue in excess of $300.0 million			The continuing origination agent service fee is also calculated using the annualized revenue for the most recent fiscal quarter in which a Trigger Event occurs, times a multiplier of 14.1% of annualized revenue up to $300.0 million, and lower percentages for annualized revenue in excess of $300.0 million.
Continuing Origination Agent Service Fee Payable																19,700
Aggregate Trigger Event fees														55,300		45,300					$ 55,300
Debt Related Commitment Fees and Debt Issuance Costs																2,900
Debt Issuance Costs, Net														200							200
Debt Instrument, Collateral Amount														18,300							18,300
Long-term Debt														88,064							88,064	$ 0
Accretion Expense											8,400							$ 2,000
Unfunded Debt Issuance Cost, Amortization Transferred											1,100
Amortization of Debt Issuance Costs and Discounts																		$ 11,900
Debt Instrument, Interest Rate During Period																		31.00%
Debt Instrument, Interest Rate, Effective Percentage																		46.00%
Repayments of Lines of Credit												$ 2,500
Gain (Loss) on Extinguishment of Debt																		$ 9,900
Origination Agent Fee																		30,200		26,400
Trigger Event Exit Fees																		61,000		55,300
Repayments of Related Party Debt																		900
Revolving Credit Facility [Member] | Second Amendment [Member]
Proceeds from Lines of Credit											$ 1,600
Debt instrument Original Issue Discount Percentage											2.00%
Payments of Debt Issuance Costs																					10,000
Professional Fees																					1,500
Revolving Credit Facility [Member] | Annual Loan Service [Member]
Debt Instrument, Fee Amount														400							400
Revolving Credit Facility [Member] | Annual Agent Fee [Member]
Debt Instrument, Fee Amount														100							$ 100
Revolving Credit Facility [Member] | Maximum [Member]
Credit facility, Additional Quarterly Principal Payments Percentage																					75.00%
Revolving Credit Facility [Member] | Minimum [Member]
Credit facility, Additional Quarterly Principal Payments Percentage																					25.00%
Funded Debt [Member]
Debt Issuance Costs, Net														81,094				59,822			$ 81,094
Long-term Debt														88,064				$ 80,156			88,064
Amortization of Debt Issuance Costs and Discounts	[3]													9,440
Initial Term Loan [Member] | Revolving Credit Facility [Member]
Line of Credit Facility, Maximum Borrowing Capacity																30,000
Proceeds from Lines of Credit																					19,100
Delayed Draw A Term Loan [Member] | Revolving Credit Facility [Member]
Line of Credit Facility, Maximum Borrowing Capacity														65,000		65,000					$ 65,000
Line of Credit Facility, Unused Capacity, Commitment Fee Percentage																					15.00%
Delayed Draw A Term Loan [Member] | Revolving Credit Facility [Member] | Second Amendment [Member]
Line of Credit Facility, Maximum Borrowing Capacity											$ 65,000
Delayed Draw B Term Loan [Member] | Revolving Credit Facility [Member]
Line of Credit Facility, Maximum Borrowing Capacity																$ 30,000
Line of Credit Facility, Unused Capacity, Commitment Fee Percentage																					5.00%
Delayed Draw B Term Loan [Member] | Revolving Credit Facility [Member] | Second Amendment [Member]
Line of Credit Facility, Maximum Borrowing Capacity											12,500			$ 17,500							$ 17,500
Payable In Cash Interest [Member] | Revolving Credit Facility [Member]
Debt Instrument, Interest Rate, Stated Percentage														12.00%				12.00%			12.00%
Paid-In-Kind [Member] | Revolving Credit Facility [Member]
Debt Instrument, Interest Rate, Stated Percentage														3.00%				3.00%			3.00%
Term Loan [Member] | Revolving Credit Facility [Member]
Line of Credit Facility, Maximum Borrowing Capacity											$ 107,500
Make-Whole Interest Payment Debt [Member]
Interest Expense, Debt																		$ 4,607	[4]	0
Make-Whole Interest Payment Debt [Member] | Insurance Settlement [Member]
Interest Expense, Debt																		$ 14,100		$ 14,100
Principal Borrowings [Member] | Funded Debt [Member]
Debt Instrument Principal Reductions Scheduled														$ 77,500
[1]	Consists of amortization expense related to unfunded debt of $1.5 million for the period through October 2016, net of the transfer of $1.1 million of accumulated amortization upon funding of $77.5 million in connection with the Amendment in October 2016.
[2]	Consists of the write-off of the proportional debt discount and issuance costs associated with $21.5 million of principal prepayments for the nine months ended September 30, 2017.
[3]	Consists of $8.4 million of accretion related to funded debt, plus a $1.1 million transfer of amortization from the unfunded debt issuance costs in October 2016 in connection with the Amendment.
[4]	Consists of make-whole interest payment associated with a $14.1 million principal prepayment due to the insurance settlement discussed in Note 8.

STOCK OPTIONS AND WARRANTS (Det

STOCK OPTIONS AND WARRANTS (Details) - $ / shares shares in Thousands		9 Months Ended				12 Months Ended
		Sep. 30, 2017		Sep. 30, 2016		Dec. 31, 2016		Dec. 31, 2015		Dec. 31, 2014
Shares Granted						2,386		4,942		5,563
Shares Forfeited / Cancellations						(1,305)		(1,134)		(2,839)
Shares Outstanding, end of year		55,400
Price Outstanding, end of year		$ 0.66
Stock Options [Member]
Shares Outstanding, beginning of year		53,731	[1],[2],[3]	52,795	[1],[2],[3]	52,795	[1],[2],[3]	49,183	[1],[3]	46,883
Shares Granted		7,427	[2]	2,386	[2]	2,386		4,942		5,563
Shares Forfeited / Cancellations		(3,691)	[2]	(471)	[2]	(1,305)		(1,134)		(2,839)
Shares Exercised		(2,031)	[2]	(67)	[2]	(145)		(196)		(424)
Shares Outstanding, end of year		55,436	[2],[4]	54,643	[2],[4]	53,731	[1],[2],[3]	52,795	[1],[2],[3]	49,183	[1],[3]
Shares Vested, end of year		45,539	[2],[4]	46,701	[2],[4]	47,491	[1]	43,493	[1]	38,010	[1]
Price Outstanding, beginning of year	[6]	$ 0.46	[1],[3],[5]	$ 0.44	[1],[3],[5]	$ 0.44	[1],[3],[5]	$ 0.37	[1],[3]	$ 0.27
Price Granted		1.80	[5]	1.39	[5]	1.39	[6]	1.21	[6]	1.20	[6]
Price Forfeited / Cancellations		0.36	[5]	0.98	[5]	1.21	[6]	0.78	[6]	0.38	[6]
Price Exercised		0.20	[5]	0.27	[5]	0.34	[6]	0.26	[6]	0.21	[6]
Price Outstanding, end of year		0.66	[4],[5]	0.48	[4],[5]	0.46	[1],[3],[5],[6]	0.44	[1],[3],[5],[6]	0.37	[1],[3],[6]
Price Vested, end of year		$ 0.45	[4],[5]	$ 0.35	[4],[5]	$ 0.36	[1],[6]	$ 0.29	[1],[6]	$ 0.23	[1],[6]
Term Outstanding, end of year		4 years 10 months 24 days	[4]	4 years 10 months 24 days	[4]	4 years 7 months 6 days	[1],[3],[7]	5 years 4 months 24 days	[1],[3],[7]	6 years 1 month 6 days	[1],[3],[7]
Term Vested, end of year		3 years 10 months 24 days	[4]	4 years 3 months 18 days	[4]	4 years 1 month 6 days	[1],[7]	4 years 8 months 12 days	[1],[7]	5 years 4 months 24 days	[1],[7]
[1]	As of December 31, 2014, 2015 and 2016, the aggregate intrinsic value of stock options outstanding was $37.3 million, $45.6 million and $28.7 million, respectively. As of December 31, 2014, 2015 and 2016, the aggregate intrinsic value of vested stock options was $33.7 million, $43.9 million and $28.7 million, respectively.
[2]	Represents the number of shares of RSI common stock.
[3]	The number of outstanding stock options that are not expected to ultimately vest due to forfeiture is immaterial as of December 31, 2016.
[4]	As of September 30, 2017, the aggregate intrinsic value of stock options outstanding was $62.2 million, and the aggregate intrinsic value of vested stock options was $62.1 million.
[5]	Represents the weighted average exercise price per share.
[6]	Represents the weighted average exercise price.
[7]	Represents the weighted average remaining contractual term in years until the stock options expire.

STOCK OPTIONS AND WARRANTS (D67

STOCK OPTIONS AND WARRANTS (Details 1) - shares shares in Thousands	9 Months Ended	12 Months Ended
	Sep. 30, 2017	Dec. 31, 2016	Dec. 31, 2015	Dec. 31, 2014
Available, beginning of year	12,109	6,902	5,656	8,380
Number of shares of RSI common stock		(2,386)	(4,942)	(5,563)
Cancellations under 2007 and 2013 Plans		1,305	1,134	2,839
Newly authorized by Board of Directors		6,288	5,054	0
Available, end of year	8,400	12,109	6,902	5,656

STOCK OPTIONS AND WARRANTS (D68

STOCK OPTIONS AND WARRANTS (Details 2) - $ / shares shares in Thousands	1 Months Ended		12 Months Ended
	Aug. 30, 2017	Jun. 29, 2017	Dec. 31, 2016	Dec. 31, 2015	Dec. 31, 2014
Number of shares of RSI common stock			2,386	4,942	5,563
Two Thousands Thirteen Equity Incentive Plan [Member]
Number of shares of RSI common stock	799	6,628
Exercise price	$ 1.78	$ 1.80
Vesting period (in years)	3 years
Expiration date (in years)	10 years	10 years
Two Thousands Thirteen Equity Incentive Plan [Member] | Maximum [Member]
Vesting period (in years)		3 years
Two Thousands Thirteen Equity Incentive Plan [Member] | Minimum [Member]
Vesting period (in years)		1 year

STOCK OPTIONS AND WARRANTS (D69

STOCK OPTIONS AND WARRANTS (Details 3) - $ / shares shares in Thousands		9 Months Ended	12 Months Ended
		Sep. 30, 2017	Dec. 31, 2016		Dec. 31, 2015
Class of Warrant or Right, Outstanding		14,455	14,455		345
Class of Warrant or Right, Exercise Price of Warrants or Rights		$ 1.35	$ 1.35
Guarantee Warrants [Member]
Class of Warrant or Right, Outstanding		345	345	[1]	345	[1]
Warrants Grant Date		2014-10	2014-10
Warrants Expiration Date		2019-10	2019-10
Class of Warrant or Right, Exercise Price of Warrants or Rights		$ 1.16	$ 1.16
Original Warrants [Member]
Class of Warrant or Right, Outstanding			11,075	[2]	0
Warrants Grant Date			2016-06
Warrants Expiration Date	[3]		2026-06
Class of Warrant or Right, Exercise Price of Warrants or Rights			$ 1.35
Anti-dilution Warrants [Member]
Class of Warrant or Right, Outstanding			3,035	[2]	0
Warrants Grant Date			2016-10
Warrants Expiration Date	[3]		2026-10
Class of Warrant or Right, Exercise Price of Warrants or Rights			$ 1.35
Origination Agent Warrants With Antidulition Issuance [Member]
Class of Warrant or Right, Outstanding		3,035
Warrants Grant Date		2016-10
Warrants Expiration Date		2026-10
Class of Warrant or Right, Exercise Price of Warrants or Rights		$ 1.35
Origination Agent Warrants With Credit Facility Issuance [Member]
Class of Warrant or Right, Outstanding		11,075
Warrants Grant Date		2016-06
Warrants Expiration Date		2026-06
Class of Warrant or Right, Exercise Price of Warrants or Rights		$ 1.35
[1]	In October 2014, the Company issued warrants to certain owners of Series B Preferred Stock, in exchange for a guarantee up to £550,000 to the United Kingdom government for support service agreements to be provided by the Company for approximately three years. As of December 31, 2016, all of the shares pursuant to the warrants are exercisable and no shares have been exercised since the original grant. Since a performance commitment date has not been established, the fair value of the warrants is adjusted periodically until the commitment date occurs. The aggregate fair value through December 31, 2016 amounts to $84,000, which was amortized as a component of sales and marketing expense over the guarantee period. Accordingly, the Company recognized expenses of approximately $8,000, $59,000 and $(7,000), respectively, for the years ended December 31, 2014, 2015 and 2016. The unamortized expense as of December 31, 2016 is approximately $24,000, which is expected to be amortized to sales and marketing expense during the year ending December 31, 2017.
[2]	In order to maintain the number of shares equivalent to 5.0% of the Company’s fully-diluted share capital, the number of shares issuable under the original warrant increased in October 2016. The number of shares is subject to further increases if the Company completes additional equity offerings up to $10.0 million.
[3]	The expiration date is the earlier to occur of the stated expiration date or the date when the Company experiences a change of control.

STOCK OPTIONS AND WARRANTS (D70

STOCK OPTIONS AND WARRANTS (Details 4) - $ / shares	9 Months Ended	12 Months Ended
	Sep. 30, 2017	Dec. 31, 2016	Dec. 31, 2015	Dec. 31, 2014
Expected life (in years)	5 years 10 months 24 days	6 years	6 years	6 years
Volatility	33.00%	37.00%	40.00%	49.00%
Dividend yield		0.00%	0.00%	0.00%
Risk-free interest rate	1.90%	1.40%	1.60%	1.80%
Fair value per common share	$ 1.80	$ 1.39	$ 1.21	$ 1.20

STOCK OPTIONS AND WARRANTS (D71

STOCK OPTIONS AND WARRANTS (Details 5) - USD ($) $ in Thousands	9 Months Ended		12 Months Ended
	Sep. 30, 2017	Sep. 30, 2016	Dec. 31, 2016	Dec. 31, 2015	Dec. 31, 2014
Allocated Share-based Compensation Expense	$ 1,916	$ 1,829	$ 2,297	$ 2,272	$ 2,080
Cost of Sales [Member]
Allocated Share-based Compensation Expense	273	221	286	319	375
Selling and Marketing Expense [Member]
Allocated Share-based Compensation Expense	907	627	764	698	573
General and Administrative Expense [Member]
Allocated Share-based Compensation Expense	$ 736	$ 981	$ 1,247	$ 1,255	$ 1,132

STOCK OPTIONS AND WARRANTS (D72

STOCK OPTIONS AND WARRANTS (Details 6) - USD ($) $ / shares in Units, shares in Thousands, $ in Thousands		9 Months Ended		12 Months Ended
		Sep. 30, 2017	Sep. 30, 2016	Dec. 31, 2016		Dec. 31, 2015
Derivative Liability, Noncurrent				$ 7,269
Class of Warrant or Right, Exercise Price of Warrants or Rights		$ 1.35		$ 1.35
Class of Warrant or Right, Outstanding		14,455		14,455		345
Valuation of Original Warrants	[1]			$ 8,847
Valuation of Anti-dilution Warrants	[1]			1,484
Fair Value Adjustment of Warrants	[1]			(3,062)
Original Warrants [Member]
Derivative Liability, Noncurrent				$ 5,705
Class of Warrant or Right, Exercise Price of Warrants or Rights				$ 1.35
Class of Warrant or Right, Outstanding				11,075	[2]	0
Valuation of Original Warrants	[1],[3]			$ 8,847
Valuation of Anti-dilution Warrants	[1]			0
Fair Value Adjustment of Warrants	[1],[4]			(3,142)
Agent Warrants [Member]
Derivative Liability, Noncurrent				$ 1,564
Class of Warrant or Right, Exercise Price of Warrants or Rights				$ 1.35
Class of Warrant or Right, Outstanding				3,035
Valuation of Original Warrants	[1]			$ 0
Valuation of Anti-dilution Warrants	[1],[5]			1,484
Fair Value Adjustment of Warrants		$ 14,000	$ 2,900	$ 80	[1],[4]
[1]	The Redeemable warrants are classified within Level 3 of the fair value hierarchy. Valuation of the warrants was performed by an independent valuation specialist at the original issuance dates and as of December 31, 2016. The valuation methodology was performed through a hybrid model using Monte Carlo simulation, which considered possible future equity financing and liquidity scenarios, including an initial public offering, a sale of the business, and a liquidation of the Company. The valuation methodology for the redeemable warrants was performed through a hybrid model using Monte Carlo simulation, which considered possible future equity financing and liquidity scenarios, including an initial public offering, a sale of the business, and a liquidation of the Company. Key Level 3 assumptions inherent in the valuation methodology during 2016 include projected revenue multiples ranging from 1.7 to 2.0, volatility ranging from 44% to 65%, the risk-free interest rate ranging from 0.5% to 1.4%, a discount rate for lack of marketability ranging from 26% to 31%, and the overall discount rate of approximately 25%.
[2]	In order to maintain the number of shares equivalent to 5.0% of the Company’s fully-diluted share capital, the number of shares issuable under the original warrant increased in October 2016. The number of shares is subject to further increases if the Company completes additional equity offerings up to $10.0 million.
[3]	As discussed in Note 5, the original fair value of the warrants to purchase 11,075,027 shares of the Company’s Class A Common Stock was $8.8 million which is being accounted for as a debt issuance cost.
[4]	The adjustment to fair value of both warrants from the respective issuance dates through December 31, 2016 was a gain of $3.1 million, which is included in the loss on embedded derivatives and redeemable warrants, net for the year ended December 31, 2016.
[5]	As discussed in Note 6, the issuance of 56,441,036 shares of Series C Preferred Stock for $0.1772 per share increased the Company’s fully diluted share capital. Accordingly, an additional warrant was issued to the Origination Agent for 3,035,232 shares of the Company’s Class A Common Stock with an estimated fair value of $1.5 million, which is included in the loss on embedded derivatives and redeemable warrants, net in the accompanying consolidated statement of operations for the year ended December 31, 2016.

STOCK OPTIONS AND WARRANTS (D73

STOCK OPTIONS AND WARRANTS (Details Textual)		1 Months Ended			9 Months Ended		12 Months Ended
		Oct. 31, 2016shares	Oct. 31, 2014GBP (£)	Oct. 31, 2013shares	Sep. 30, 2017USD ($)$ / sharesshares	Sep. 30, 2016USD ($)	Dec. 31, 2016USD ($)$ / sharesshares		Dec. 31, 2015USD ($)$ / sharesshares	Dec. 31, 2014USD ($)$ / sharesshares	Dec. 31, 2013shares	Dec. 31, 2007shares
Share-based Compensation Arrangement by Share-based Payment Award, Options, Outstanding, Number					55,400,000
Share-based Compensation Arrangement by Share-based Payment Award, Options, Outstanding, Weighted Average Exercise Price | $ / shares					$ 0.66
Share-based Compensation Arrangement by Share-based Payment Award, Options, Grants in Period, Gross							2,386,000		4,942,000	5,563,000
Share-based Compensation Arrangement by Share-based Payment Award, Options, Grants in Period, Weighted Average Grant Date Fair Value | $ / shares					$ 0.63
Share-based Compensation Arrangement by Share-based Payment Award, Fair Value Assumptions, Expected Term					5 years 10 months 24 days		6 years		6 years	6 years
Share-based Compensation Arrangement by Share-based Payment Award, Fair Value Assumptions, Risk Free Interest Rate					1.90%		1.40%		1.60%	1.80%
Share-based Compensation Arrangement by Share-based Payment Award, Fair Value Assumptions, Expected Volatility Rate					33.00%		37.00%		40.00%	49.00%
Share-based Compensation Arrangement by Share-based Payment Award, Fair Value Assumptions, Exercise Price | $ / shares					$ 1.80		$ 1.39		$ 1.21	$ 1.20
Share-based Compensation Arrangement by Share-based Payment Award, Number of Shares Available for Grant					8,400,000		12,109,000		6,902,000	5,656,000	8,380,000
Class of Warrant or Right, Outstanding					14,455,000		14,455,000		345,000
Class of Warrant or Right, Exercise Price of Warrants or Rights | $ / shares					$ 1.35		$ 1.35
Class of Warrant or Right, Number of Securities Called by Warrants or Rights							11,075,027
Class of Warrant Exercised On Cashless Basis					42,556
Fair Value Adjustment of Warrants | $	[1]						$ (3,062,000)
Fair Value Assumptions Overall Discount Rate							25.00%
Share-based Compensation Arrangement by Share-based Payment Award, Options, Value Grants in Period | $					$ 4,700,000
Share-based Compensation Arrangement by Share-based Payment Award, Number of Additional Shares Authorized							6,288,000		5,054,000	0
Warrants Not Settleable in Cash, Fair Value Disclosure | $							$ 8,800,000
Stock Issued During Period, Shares, New Issues		56,441,036
Selling and Marketing Expense [Member]
Fair Value Adjustment of Warrants | $							84,000
Amortization of Warrant Issuance Cost | $							(7,000)		$ 59,000	$ 8,000
Unamortized Warrant Issuance Expense | $							24,000
Employee Stock Option [Member]
Share-based Compensation Arrangement by Share-based Payment Award, Options, Vested and Expected to Vest, Exercised, Aggregate Intrinsic Value | $					2,700,000
Employee Service Share-based Compensation, Nonvested Awards, Compensation Not yet Recognized, Stock Options | $					$ 4,300,000		1,900,000		3,300,000	3,600,000
Share-based Compensation Arrangement by Share-based Payment Award, Options, Vested and Expected to Vest, Exercises, Aggregate Intrinsic Value | $							$ 200,000		$ 200,000	$ 400,000
Share-based Compensation Arrangement by Share-based Payment Award, Options, Vested, Weighted Average Grant Date Fair Value | $ / shares							$ 0.52		$ 0.49	$ 0.57
Employee Service Share-based Compensation, Nonvested Awards, Compensation Cost Not yet Recognized, Period for Recognition							1 year 6 months
Merger Agreement [Member]
Class of Warrant or Right, Exercise Price of Warrants or Rights | $ / shares					$ 5.64
Class of Warrant or Right, Number of Securities Called by Warrants or Rights					3,440,000
RMNI [Member]
Share-based Compensation Arrangement by Share-based Payment Award, Options, Outstanding, Number					13,300,000
Share-based Compensation Arrangement by Share-based Payment Award, Options, Outstanding, Weighted Average Exercise Price | $ / shares					$ 2.76
Class of Warrant or Right, Exercise Price of Warrants or Rights | $ / shares					$ 5.64
Class of Warrant or Right, Number of Securities Called by Warrants or Rights					3,378,000
Anti-dilution Warrants [Member]
Class of Warrant or Right, Exercise Price of Warrants or Rights | $ / shares					$ 1.35
Class of Warrant or Right, Number of Securities Called by Warrants or Rights					260,000
Fair Value Adjustment of Warrants | $							$ 1,500,000
Adjustments To Additional Warrant Issued							3,035,232
Agent Warrants [Member]
Class of Warrant or Right, Outstanding							3,035,000
Class of Warrant or Right, Exercise Price of Warrants or Rights | $ / shares							$ 1.35
Class of Warrant or Right, Number of Securities Called by Warrants or Rights					62,000
Fair Value Adjustment of Warrants | $					$ 14,000,000	$ 2,900,000	$ 80,000	[1],[2]
Warrant [Member]
Fair Value Assumptions Discount Rate For Lack of Marketability					6.00%
Fair Value Assumptions Overall Discount Rate					20.00%
Adjustment of Warrants Granted for Services | £			£ 550,000
Percentage of dilution Warrants							5.00%
Additional Equity Offering | $							$ 10,000,000
Warrant [Member] | Fair Value, Inputs, Level 3 [Member]
Fair Value, Measurement with Unobservable Inputs Reconciliations, Recurring Basis, Liability Value | $					$ 21,300,000		$ 7,300,000
Warrant [Member] | Maximum [Member]
Share-based Compensation Arrangement by Share-based Payment Award, Fair Value Assumptions, Risk Free Interest Rate					2.00%		1.40%
Share-based Compensation Arrangement by Share-based Payment Award, Fair Value Assumptions, Expected Volatility Rate					48.00%		65.00%
Fair Value Assumptions Projected Revenue Multiples					1.8		2
Fair Value Assumptions Discount Rate For Lack of Marketability							31.00%
Warrant [Member] | Minimum [Member]
Share-based Compensation Arrangement by Share-based Payment Award, Fair Value Assumptions, Risk Free Interest Rate					1.40%		0.50%
Share-based Compensation Arrangement by Share-based Payment Award, Fair Value Assumptions, Expected Volatility Rate					46.00%		44.00%
Fair Value Assumptions Projected Revenue Multiples					1.7		1.7
Fair Value Assumptions Discount Rate For Lack of Marketability							26.00%
Label "2007 Plan and 2013 Plan [Member]"
Share-based Compensation Arrangement by Share-based Payment Award, Options, Outstanding, Intrinsic Value | $					$ 62,200,000		$ 28,700,000		$ 45,600,000	$ 37,300,000
Share-based Compensation Arrangement by Share-based Payment Award, Options, Vested and Expected to Vest, Outstanding, Aggregate Intrinsic Value | $					$ 62,100,000		$ 28,700,000		$ 43,900,000	$ 33,700,000
Share Based Compensation Arrangement By Share Based Payment Award Percentage of Exercise Price							100.00%
Share-based Compensation Arrangement by Share-based Payment Award, Options, Vested and Expected to Vest, Outstanding, Weighted Average Remaining Contractual Term							10 years
Equity Incentive Plan [Member]
Share-based Compensation Arrangement by Share-based Payment Award, Options, Grants in Period, Gross					7,400,000
Common Class B [Member]
Stock Issued During Period, Shares, New Issues										331,928
Common Class B [Member] | Two Thousands And Seven Plan [Member]
Share-based Compensation Arrangement by Share-based Payment Award, Number of Shares Authorized												59,537,015
Common Class A [Member]
Class of Warrant or Right, Number of Securities Called by Warrants or Rights							11,075,027
Warrants Not Settleable in Cash, Fair Value Disclosure | $							$ 8,800,000
Common Class A [Member] | Two Thousands And Seven Plan [Member]
Share-based Compensation Arrangement by Share-based Payment Award, Options, Outstanding, Number							42,607,940
Common Class A [Member] | Two Thousands And Thirteen Plan [Member]
Share-based Compensation Arrangement by Share-based Payment Award, Options, Outstanding, Number							11,123,362		9,901,529
Share-based Compensation Arrangement by Share-based Payment Award, Number of Shares Authorized				8,563,463			23,240,522		16,803,459
Share-based Compensation Arrangement by Share-based Payment Award, Number of Additional Shares Authorized				46,996,297
Share-based Compensation Arrangement by Share-based Payment Award, Options, Exercises in Period							8,329
Series C Preferred Stock [Member]
Stock Issued During Period, Shares, New Issues		56,441,036					56,441,036
Preferred Stock, Liquidation Preference Per Share | $ / shares							$ 0.1772		$ 0.1772
[1]	The Redeemable warrants are classified within Level 3 of the fair value hierarchy. Valuation of the warrants was performed by an independent valuation specialist at the original issuance dates and as of December 31, 2016. The valuation methodology was performed through a hybrid model using Monte Carlo simulation, which considered possible future equity financing and liquidity scenarios, including an initial public offering, a sale of the business, and a liquidation of the Company. The valuation methodology for the redeemable warrants was performed through a hybrid model using Monte Carlo simulation, which considered possible future equity financing and liquidity scenarios, including an initial public offering, a sale of the business, and a liquidation of the Company. Key Level 3 assumptions inherent in the valuation methodology during 2016 include projected revenue multiples ranging from 1.7 to 2.0, volatility ranging from 44% to 65%, the risk-free interest rate ranging from 0.5% to 1.4%, a discount rate for lack of marketability ranging from 26% to 31%, and the overall discount rate of approximately 25%.
[2]	The adjustment to fair value of both warrants from the respective issuance dates through December 31, 2016 was a gain of $3.1 million, which is included in the loss on embedded derivatives and redeemable warrants, net for the year ended December 31, 2016.

CAPITAL STRUCTURE (Details)

CAPITAL STRUCTURE (Details) - USD ($) $ in Thousands		Sep. 30, 2017	Dec. 31, 2016		Dec. 31, 2015
Class of Stock [Line Items]
Carrying Value		$ 19,542	$ 19,542		$ 9,635
Series A Preferred Stock [Member]
Class of Stock [Line Items]
Number of Shares			5,500		5,500
Carrying Value			$ 493		$ 493
Liquidation Preference	[1]		$ 550		$ 550
Series B Preferred Stock [Member]
Class of Stock [Line Items]
Number of Shares			38,545		38,545
Carrying Value			$ 9,142		$ 9,142
Liquidation Preference	[1]		$ 10,000		$ 10,000
Series C Preferred Stock [Member]
Class of Stock [Line Items]
Number of Shares			56,441		0
Carrying Value			$ 9,907		$ 0
Liquidation Preference	[1]		$ 10,001		$ 0
Convertible Preferred Stock [Member]
Class of Stock [Line Items]
Number of Shares		100,486,000	100,486,000	[2]	44,045,000	[2]
Carrying Value	[3]		$ 19,542		$ 9,635
Liquidation Preference		$ 20,551	$ 20,551	[1]	$ 10,550	[1]
[1]	In the event of a liquidation, sale, dissolution, change of control, or winding up of the Company, whether voluntary or involuntary, the holders of Preferred Stock are entitled to receive, prior and in preference to the holders of Common Stock Securities, any distribution of the assets of the Company in an amount equal to the sum of (i) the original issuance price of $0.1000 for Series A, $0.2594 for Series B, and $0.1772 for Series C Preferred Stock, and (ii) all declared but unpaid dividends on such share of Preferred Stock (collectively, the “Liquidation Preference”). In the event funds are insufficient to make a complete distribution to all holders of Preferred Stock, the remaining assets will be distributed with equal priority and pro rata among the holders of each series of Preferred Stock so that each holder receives the same percentage of the applicable preferential amount. After full payment of the Liquidation Preference has been made to the holders of Preferred Stock, the remaining assets will be distributed with equal priority and pro rata to the holders of Common Stock Securities based on the number of shares of Common Stock Securities held by each common stockholder.
[2]	Represents the number of shares by series that are authorized, issued and outstanding.
[3]	The carrying value for each series of Preferred Stock is net of incremental and direct professional fees and other costs incurred in connection with the original issuance.

CAPITAL STRUCTURE (Details 1)

CAPITAL STRUCTURE (Details 1) - USD ($) $ / shares in Units, $ in Thousands		12 Months Ended
		Dec. 31, 2016		Sep. 30, 2017	Oct. 31, 2016	Dec. 31, 2015
Class of Stock [Line Items]
Convertible Preferred Stock, Shares Issued upon Conversion	[1]	100,486
Equity Method Investment, Ownership Percentage		49.70%	[2]		47.00%
Common Stock, Voting Rights, Percentage	[3]	32.10%
Common stock Class A [Member]
Class of Stock [Line Items]
Convertible Preferred Stock, Shares Issued upon Conversion		56,441
Common stock Class B [Member]
Class of Stock [Line Items]
Convertible Preferred Stock, Shares Issued upon Conversion		44,045
Series A Preferred Stock [Member]
Class of Stock [Line Items]
Preferred Stock, Liquidation Preference, Value	[4]	$ 550				$ 550
Convertible Preferred Stock, Conversion Price	[5]	$ 0.1000
Convertible Preferred Stock, Shares Issued upon Conversion	[1]	5,500
Equity Method Investment, Ownership Percentage	[2]	2.70%
Common Stock, Voting Rights, Percentage	[3]	3.70%
Series A Preferred Stock [Member] | Common stock Class A [Member]
Class of Stock [Line Items]
Convertible Preferred Stock, Shares Issued upon Conversion		0
Series A Preferred Stock [Member] | Common stock Class B [Member]
Class of Stock [Line Items]
Convertible Preferred Stock, Shares Issued upon Conversion		5,500
Series B Preferred Stock [Member]
Class of Stock [Line Items]
Preferred Stock, Liquidation Preference, Value	[4]	$ 10,000				10,000
Convertible Preferred Stock, Conversion Price	[5]	$ 0.2594
Convertible Preferred Stock, Shares Issued upon Conversion	[1]	38,545
Equity Method Investment, Ownership Percentage	[2]	19.10%
Common Stock, Voting Rights, Percentage	[3]	25.90%
Series B Preferred Stock [Member] | Common stock Class A [Member]
Class of Stock [Line Items]
Convertible Preferred Stock, Shares Issued upon Conversion		0
Series B Preferred Stock [Member] | Common stock Class B [Member]
Class of Stock [Line Items]
Convertible Preferred Stock, Shares Issued upon Conversion		38,545
Series C Preferred Stock [Member]
Class of Stock [Line Items]
Preferred Stock, Liquidation Preference, Value	[4]	$ 10,001				0
Convertible Preferred Stock, Conversion Price	[5]	$ 0.1772
Convertible Preferred Stock, Shares Issued upon Conversion	[1]	56,441
Equity Method Investment, Ownership Percentage	[2]	27.90%
Common Stock, Voting Rights, Percentage	[3]	2.50%
Series C Preferred Stock [Member] | Common stock Class A [Member]
Class of Stock [Line Items]
Convertible Preferred Stock, Shares Issued upon Conversion		56,441
Series C Preferred Stock [Member] | Common stock Class B [Member]
Class of Stock [Line Items]
Convertible Preferred Stock, Shares Issued upon Conversion		0
Convertible Preferred Stock [Member]
Class of Stock [Line Items]
Preferred Stock, Liquidation Preference, Value		$ 20,551	[4]	$ 20,551		$ 10,550	[4]
[1]	Computed by dividing the aggregate liquidation preference by the applicable conversion price applicable to each series of Preferred Stock.
[2]	Represents the aggregate ownership percentage by series as of December 31, 2016, based on the number of shares of Common Stock Securities into which each series of Preferred Stock is convertible. The holders of the Series B and Series C Preferred Stock are under common control whereby their aggregate ownership is 47.0%.
[3]	Represents the aggregate voting power by series as of December 31, 2016, based on the number of shares of Common Stock Securities into which each series of Preferred Stock is convertible. Specifically, (i) the holders of Series A and Series B Preferred Stock are entitled to 15 votes for each share of Class B Common Stock into which their shares of Preferred Stock are convertible, and (ii) the holders of Series C Preferred Stock are entitled to one vote for each share of Class A Common Stock into which their shares of Preferred Stock are convertible. So long as at least 3,750,000 shares of Preferred Stock remain outstanding, the holders of the Series A and Series B Preferred Stock, voting as a single class, are entitled to elect one member to the Company’s board of directors. The holders of the Series B and Series C Preferred Stock are under common control whereby their aggregate voting power is 28.4%.
[4]	In the event of a liquidation, sale, dissolution, change of control, or winding up of the Company, whether voluntary or involuntary, the holders of Preferred Stock are entitled to receive, prior and in preference to the holders of Common Stock Securities, any distribution of the assets of the Company in an amount equal to the sum of (i) the original issuance price of $0.1000 for Series A, $0.2594 for Series B, and $0.1772 for Series C Preferred Stock, and (ii) all declared but unpaid dividends on such share of Preferred Stock (collectively, the “Liquidation Preference”). In the event funds are insufficient to make a complete distribution to all holders of Preferred Stock, the remaining assets will be distributed with equal priority and pro rata among the holders of each series of Preferred Stock so that each holder receives the same percentage of the applicable preferential amount. After full payment of the Liquidation Preference has been made to the holders of Preferred Stock, the remaining assets will be distributed with equal priority and pro rata to the holders of Common Stock Securities based on the number of shares of Common Stock Securities held by each common stockholder.
[5]	The conversion rates for each series of Preferred Stock are initially equal to the original issuance price per share, subject to future adjustment for the effect of any stock split, stock dividend, or similar event. The conversion rates are also subject to anti-dilution adjustments in the event the Company subsequently issues equity securities at an issuance price, or equity-derived securities at a conversion price, below the original issuance price per share of the Preferred Stock. The Series B holders agreed to forego their right to anti-dilution protection upon issuance of the Series C Preferred, although such rights remain in effect for any future issuances. Additionally, if the Company subsequently issues any equity or equity-derived securities, the holders of Series B and Series C Preferred Stock have the right to convert their shares to such securities at any time prior to the earlier of (i) completion of a qualified IPO (defined below), or (ii) October 28, 2018. Conversion of the Preferred Stock is automatic upon (i) a firm commitment for an underwritten qualified public offering (“Qualified IPO”) of Class A Common Stock at a per share price that reflects an equity valuation for the Company of at least $300.0 million and with gross proceeds from the Qualified IPO of at least $60 million, or (ii) at the election of holders of a majority of the voting power of the outstanding shares of Preferred Stock, voting together as a single class on an as-converted to common stock basis. If the Company completes a Qualified IPO at a price reflecting an equity valuation that is less than $300.0 million, the conversion prices of the Series A and Series B Preferred Stock will be adjusted to an amount derived as if the equity valuation was $300.0 million. The Company has reserved 56,441,036 shares of its Class A Common Stock and 44,045,460 shares of its Class B Common Stock for issuance upon conversion of the Preferred Stock.

CAPITAL STRUCTURE (Details Text

CAPITAL STRUCTURE (Details Textual) - USD ($) $ / shares in Units, $ in Thousands		1 Months Ended	12 Months Ended
		Oct. 31, 2016	Dec. 31, 2016		Dec. 31, 2015	Dec. 31, 2014
Class of Stock [Line Items]
Stock Issued During Period, Shares, New Issues		56,441,036
Proceeds from Issuance of Preferred Stock and Preference Stock			$ 9,907		$ 0	$ 0
Convertible Preferred Stock, Terms of Conversion			Conversion of the Preferred Stock is automatic upon (i)a firm commitment for an underwritten qualified public offering (Qualified IPO) of Class A Common Stock at a per share price that reflects an equity valuation for the Company of at least $300.0 million and with gross proceeds from the Qualified IPO of at least $60 million, or (ii)at the election of holders of a majority of the voting power of the outstanding shares of Preferred Stock, voting together as a single class on an as-converted to common stock basis. If the Company completes a Qualified IPO at a price reflecting an equity valuation that is less than $300.0 million, the conversion prices of the SeriesA and SeriesB Preferred Stock will be adjusted to an amount derived as if the equity valuation was $300.0 million. The Company has reserved 56,441,036 shares of its Class A Common Stock and 44,045,460 shares of its Class B Common Stock for issuance upon conversion of the Preferred Stock.
Equity Method Investment, Ownership Percentage		47.00%	49.70%	[1]
Shareholders Voting Rights with Respect to Certain Protective Provisions			The holders of SeriesB and SeriesC Preferred Stock vote as a single class on an as-converted basis with respect to certain protective provisions, including approval for (i)a merger, acquisition or sale of substantially all assets of the Company, (ii)a voluntary liquidation or dissolution of the Company, (iii)the acquisition or disposal of another business or assets having a value in excess of $0.5 million, (iv)the ability to incur indebtedness in excess of $0.5 million unless the Board of Directors unanimously approves, and (v)the ability to declare or pay dividends on any class of the Companys capital stock.
Preferred Stock, Redemption Terms			A liquidation or winding up of the Company, a greater than 50% change in control, payment of aggregate dividends in excess of $20.0 million, or a sale of substantially all of its assets would constitute redemption events under the Restated Articles.
Preferred Stock Dividends, Income Statement Impact			$ 10,000		$ 0	$ 0
Preferred Stock, Dividend Rate, Percentage			8.00%
Common Class A [Member]
Class of Stock [Line Items]
Common Stock, Capital Shares Reserved for Future Issuance			56,441,036
Common Class B [Member]
Class of Stock [Line Items]
Stock Issued During Period, Shares, New Issues						331,928
Common Stock, Conversion Basis			The shares of Class B Common Stock will convert automatically into Class A Common Stock on the date on which the number of outstanding shares of Class B Common Stock represents less than 10% of the aggregate combined number of outstanding shares of Class A Common Stock and Class B Common Stock.
Common Stock, Capital Shares Reserved for Future Issuance			44,045,460
Series A Preferred Stock [Member]
Class of Stock [Line Items]
Preferred Stock, Liquidation Preference Per Share			$ 0.1000		$ 0.1000
Equity Method Investment, Ownership Percentage	[1]		2.70%
Series B Preferred Stock [Member]
Class of Stock [Line Items]
Preferred Stock, Liquidation Preference Per Share			$ 0.2594		0.2594
Convertible Preferred Stock, Terms of Conversion			Specifically, (i) the holders of Series A and Series B Preferred Stock are entitled to 15 votes for each share of Class B Common Stock into which their shares of Preferred Stock are convertible, and (ii) the holders of Series C Preferred Stock are entitled to one vote for each share of Class A Common Stock into which their shares of Preferred Stock are convertible. So long as at least 3,750,000 shares of Preferred Stock remain outstanding, the holders of the Series A and Series B Preferred Stock, voting as a single class, are entitled to elect one member to the Companys board of directors. The holders of the Series B and Series C Preferred Stock are under common control whereby their aggregate voting power is 28.4%.
Equity Method Investment, Ownership Percentage	[1]		19.10%
Series C Preferred Stock [Member]
Class of Stock [Line Items]
Stock Issued During Period, Shares, New Issues		56,441,036	56,441,036
Preferred Stock, Liquidation Preference Per Share			$ 0.1772		$ 0.1772
Equity Method Investment, Ownership Percentage	[1]		27.90%
Preferred Stock, Convertible, Beneficial Conversion Feature			At the date of issuance of the Series C Preferred Stock, the fair value of the Companys Class A Common Stock exceeded the $0.1772 issuance price per share of the Series C Preferred Stock. The fair value of the shares of Class A Common Stock into which the shares of Series C Preferred Stock were immediately convertible had a fair value more than $10.0 million greater than the cash consideration received for the issuance of the Series C Preferred Stock, resulting in the recognition of a beneficial conversion feature that was equal to the aggregate Series C Preferred Stock issuance price of $10.0 million.
Series A and B Preferred Stock [Member]
Class of Stock [Line Items]
Equity Method Investment, Ownership Percentage			47.00%
[1]	Represents the aggregate ownership percentage by series as of December 31, 2016, based on the number of shares of Common Stock Securities into which each series of Preferred Stock is convertible. The holders of the Series B and Series C Preferred Stock are under common control whereby their aggregate ownership is 47.0%.

SHAREHOLDERS' EQUITY (Details T

SHAREHOLDERS' EQUITY (Details Textual) - $ / shares	Sep. 30, 2017	Dec. 31, 2016	Sep. 30, 2016	Dec. 31, 2015
Class of Stock [Line Items]
Common Stock, Shares Authorized	500,000,000	500,000,000		500,000,000
Common Stock, Par or Stated Value Per Share	$ 0.001	$ 0.001		$ 0.001
Common Stock, Shares, Issued	0	0		0
Common Stock, Shares, Outstanding	0	0		0
GP Investments Acquisition Corp [Member]
Class of Stock [Line Items]
Preferred Stock, Shares Authorized	100,000,000	20,000,000		20,000,000
Preferred Stock, Par or Stated Value Per Share	$ 0.0001	$ 0.0001		$ 0.0001
Preferred Stock, Shares Issued	0	0		0
Preferred Stock, Shares Outstanding	0	0		0
Common Stock, Shares Authorized	1,000,000,000	400,000,000		400,000,000
Common Stock, Par or Stated Value Per Share	$ 0.0001	$ 0.0001		$ 0.0001
Common Stock, Shares, Issued	5,726,251	5,649,918		5,320,250
Common Stock, Shares, Outstanding	5,649,918	5,649,918		5,320,250
Common Stock, Other Shares, Outstanding	14,283,525	15,912,582	16,016,030	16,242,250

INCOME TAXES (Details)

INCOME TAXES (Details) - USD ($) $ in Thousands	9 Months Ended		12 Months Ended
	Sep. 30, 2017	Sep. 30, 2016	Dec. 31, 2016	Dec. 31, 2015	Dec. 31, 2014
Collaborative Arrangements and Non-collaborative Arrangement Transactions [Line Items]
Domestic			$ (14,644)	$ (46,683)	$ (127,909)
Foreign			3,239	2,865	1,062
Loss from operations before income taxes	$ (48,731)	$ (36,102)	$ (11,405)	$ (43,818)	$ (126,847)

INCOME TAXES (Details 1)

INCOME TAXES (Details 1) - USD ($) $ in Thousands	9 Months Ended		12 Months Ended
	Sep. 30, 2017	Sep. 30, 2016	Dec. 31, 2016	Dec. 31, 2015	Dec. 31, 2014
Collaborative Arrangements and Non-collaborative Arrangement Transactions [Line Items]
Income tax benefit at statutory U.S. federal rate			$ 3,877	$ 14,898	$ 42,940
Income tax benefit attributable to U.S. states, net			380	1,502	4,673
Permanent differences:
Non-deductible expenses			(301)	(225)	(161)
Stock-based compensation			(299)	(284)	(302)
Royalty from Brazil			(169)	(94)	(108)
Other			(87)	(16)	(3)
Foreign rate differential and foreign tax credits			(211)	(328)	(319)
Other			1,421	(1,446)	743
Change in valuation allowance			(6,143)	(15,458)	(48,444)
Total income tax expense	$ (643)	$ (895)	$ (1,532)	$ (1,451)	$ (981)

INCOME TAXES (Details 2)

INCOME TAXES (Details 2) - USD ($) $ in Thousands	9 Months Ended		12 Months Ended
	Sep. 30, 2017	Sep. 30, 2016	Dec. 31, 2016	Dec. 31, 2015	Dec. 31, 2014
Current:
Federal			$ 0	$ 0	$ 0
State			(98)	(62)	(38)
Foreign			(1,954)	(1,444)	(925)
Total current income tax expense			(2,052)	(1,506)	(963)
Deferred:
Federal			0	0	0
State			0	0	0
Foreign			520	55	(18)
Total deferred income tax benefit (expense)			520	55	(18)
Total income tax expense	$ (643)	$ (895)	$ (1,532)	$ (1,451)	$ (981)

INCOME TAXES (Details 3)

INCOME TAXES (Details 3) - USD ($) $ in Thousands	Dec. 31, 2016	Dec. 31, 2015
Deferred Tax Assets, Net of Valuation Allowance [Abstract]
Accounts receivable, net	$ 13	$ 43
Property and equipment, net	18	114
Capitalized software and intangibles	16	37
Accounts payable and accrued expenses	6,776	7,415
Accrued litigation settlement	0	45,480
Deferred revenue	6,030	5,263
Deferred rent and other	620	402
Redeemable warrant and embedded derivative liabilities	4,796	0
Foreign deferreds	1,706	84
Stock-based compensation	1,793	1,213
Capital loss carryforwards	2,051	2,029
Tax credit carryforwards	418	296
Net operating loss carryforwards	73,027	22,466
Gross deferred income tax assets	97,264	84,842
Valuation allowance for deferred income tax assets	(90,902)	(84,758)
Net deferred income tax assets	6,362	84
Deferred income tax liabilities:
Debt financing interest and fees	(5,759)	0
Deferred income tax liability - foreign	(8)	(9)
Net deferred tax assets	$ 595	$ 75

INCOME TAXES (Details Textual)

INCOME TAXES (Details Textual) - USD ($) $ in Thousands	9 Months Ended		12 Months Ended
	Sep. 30, 2017	Sep. 30, 2016	Dec. 31, 2016	Dec. 31, 2015	Dec. 31, 2014
Effective Income Tax Rate Reconciliation, Change in Deferred Tax Assets Valuation Allowance, Amount			$ 6,143	$ 15,458	$ 48,444
Undistributed Earnings of Domestic Subsidiaries			7,000
Deferred Tax Liability Not Recognized, Amount of Unrecognized Deferred Tax Liability, Undistributed Earnings of Domestic Subsidiaries			500
Effective Income Tax Rate Reconciliation, Foreign Income Tax Rate Differential, Percent	14.00%	40.00%
Effective Income Tax Rate Reconciliation, Tax Credit, Foreign, Amount	$ 600
Domestic Tax Authority [Member]
Operating Loss Carryforwards			193,400
Tax Credit Carryforward, Amount			$ 400
Operating Loss Carryforward Expiration Period			begin to expire in 2026
Tax Credit Carryforward Expiration Period			expiring beginning in 2021

COMMITMENTS AND CONTINGENCIES83

COMMITMENTS AND CONTINGENCIES (Details) $ in Thousands	Dec. 31, 2016USD ($)
2,017	$ 4,198
2,018	3,899
2,019	3,350
2,020	3,001
2,021	2,883
Thereafter	2,075
Total	$ 19,406

COMMITMENTS AND CONTINGENCIES84

COMMITMENTS AND CONTINGENCIES (Details 1) $ in Thousands	Dec. 31, 2016USD ($)
2,017	$ 893
2,018	460
2,019	87
Total minimum lease payments	1,440
Less amounts representing interest	125
Present value of minimum lease payments	1,315
Less current portion, included in accrued expenses	802
Long term obligation, included in other long-term liabilities	$ 513

COMMITMENTS AND CONTINGENCIES85

COMMITMENTS AND CONTINGENCIES (Details 2) - USD ($) $ in Thousands	Dec. 31, 2016	Dec. 31, 2015
Leased computer equipment	$ 2,487	$ 1,479
Less accumulated depreciation	(946)	(379)
Net	$ 1,541	$ 1,100

COMMITMENTS AND CONTINGENCIES86

COMMITMENTS AND CONTINGENCIES (Details Textual) - USD ($)	1 Months Ended			3 Months Ended	9 Months Ended		12 Months Ended		15 Months Ended
	Apr. 30, 2017	Mar. 31, 2017	May 26, 2015	Mar. 31, 2017	Sep. 30, 2017	Sep. 30, 2016	Dec. 31, 2015	Dec. 31, 2014	Mar. 31, 2017	Dec. 31, 2016
Commitments And Contingencies [Line Items]
Underwriters Discount Percentage			6.00%
Underwriters Deferred Discount Amount			$ 6,037,500
Payments To Underwriters In Cash			$ 4,312,500
Deferred Long-term Liability Charges	$ 19,300,000
Proceeds from Insurance Settlement, Investing Activities	19,300,000	$ 24,000,000			$ 6,100,000				$ 4,700,000
Payments For Insurance Settlement Cost	600,000
Proceeds From Insurance Settlement Used For Repayment OF Debt	18,700,000
Repayments of Lines of Credit	14,100,000	$ 2,500,000		$ 6,500,000
Repayment of Line Of Credit Interest	$ 4,600,000
Guarantor Obligations, Current Carrying Value					19,700,000		$ 15,300,000			$ 11,300,000
Oracle Litigation [Member]
Commitments And Contingencies [Line Items]
Litigation Settlement, Expense						$ 2,700,000	21,400,000	$ 100,000,000
GP Investments Acquisition Corp [Member]
Commitments And Contingencies [Line Items]
Contingent Transaction Fee Amount					3,993,000					3,993,000
Underwriters Discount Percentage			6.00%
Underwriters Deferred Discount Amount			$ 6,037,500
Payments To Underwriters In Cash			$ 4,312,500
Deferred Long-term Liability Charges					6,037,500		$ 6,037,500			$ 6,037,500
Underwriters Deferred For Services Cash Settled Amount					$ 4,429,306
Maximum [Member]
Commitments And Contingencies [Line Items]
Underwriters Discount Percentage			3.50%
Maximum [Member] | GP Investments Acquisition Corp [Member]
Commitments And Contingencies [Line Items]
Underwriters Discount Percentage			3.50%
Minimum [Member]
Commitments And Contingencies [Line Items]
Underwriters Discount Percentage			2.50%
Minimum [Member] | GP Investments Acquisition Corp [Member]
Commitments And Contingencies [Line Items]
Underwriters Discount Percentage			2.50%

COMMITMENTS AND CONTINGENCIES87

COMMITMENTS AND CONTINGENCIES (Details Textual 1) - USD ($) $ in Thousands	1 Months Ended		9 Months Ended	10 Months Ended	12 Months Ended
	Oct. 31, 2016	Oct. 31, 2015	Sep. 30, 2016	Oct. 31, 2016	Dec. 31, 2016	Dec. 31, 2015	Dec. 31, 2014	Sep. 30, 2017
Operating Leases, Rent Expense, Net					$ 4,200	$ 3,100	$ 2,200
Lessee, Finance Lease, Term of Contract					36 months
Defined Contribution Plan, Employer Matching Contribution, Percent of Match					100.00%
Defined Contribution Plan, Employer Matching Contribution, Percent of Employees' Gross Pay					4.00%
Defined Contribution Plan, Employer Discretionary Contribution Amount					$ 1,400	1,100	700
Guarantor Obligations, Current Carrying Value					11,300	15,300		$ 19,700
Deferred Insurance Settlement Liability,Current					$ 0			$ 13,230
Oracle Litigation [Member]
Loss Contingency, Damages Awarded, Value		$ 124,400
Loss Contingency, Damages Paid, Value	$ 124,400
Litigation Settlement, Expense			$ 2,700			$ 21,400	$ 100,000
Litigation Settlement Interest				$ 3,000
Proceeds from Insurance Settlement, Operating Activities	$ 41,700
Minimum [Member]
Lessee, Finance Lease, Discount Rate					4.00%
Maximum [Member]
Lessee, Finance Lease, Discount Rate					12.00%

RELATED PARTY TRANSACTIONS (Det

RELATED PARTY TRANSACTIONS (Details Textual) - USD ($)		Oct. 06, 2017	Oct. 31, 2016	Sep. 30, 2017	Sep. 30, 2016	Dec. 31, 2015	Dec. 31, 2016		Dec. 31, 2015	Oct. 10, 2017	Feb. 28, 2017	May 31, 2016	May 31, 2015	May 26, 2015	May 19, 2015	Mar. 02, 2015
Related Party Transaction [Line Items]
Common Stock, Shares, Issued				0		0	0		0
Common Stock, Value, Issued				$ 0		$ 0	$ 0		$ 0
Due to Other Related Parties, Classified, Current							635,681
Due to Affiliate, Current							$ 60,000								$ 10,000
Notes Payable, Related Parties				3,000,000
Line of Credit Facility, Maximum Amount Outstanding During Period				95,000,000
Cost of Services									180,000
Stock Issued During Period, Shares, New Issues			56,441,036
Equity Method Investment, Ownership Percentage			47.00%				49.70%	[1]
Line of Credit Facility, Periodic Payment, Interest			$ 10,000,000
Common Stock, Voting Rights, Percentage	[2]						32.10%
Series C Preferred Stock [Member]
Related Party Transaction [Line Items]
Stock Issued During Period, Shares, New Issues			56,441,036				56,441,036
Equity Method Investment, Ownership Percentage	[1]						27.90%
Common Stock, Voting Rights, Percentage	[2]						2.50%
Series B Preferred Stock [Member]
Related Party Transaction [Line Items]
Equity Method Investment, Ownership Percentage	[1]						19.10%
Common Stock, Voting Rights, Percentage	[2]						25.90%
Series B Preferred Stock and Series C Preferred Stock [Member]
Related Party Transaction [Line Items]
Common Stock, Voting Rights, Percentage			28.40%
The Living Pages, Inc. [Member]
Related Party Transaction [Line Items]
Related Party Transaction, Amounts of Transaction				$ 0	$ 28,000		$ 28,000		$ 301,000
GP Investments Acquisition Corp [Member]
Related Party Transaction [Line Items]
Common Stock, Shares, Issued				5,726,251		5,320,250	5,649,918		5,320,250
Common Stock, Value, Issued				$ 573		$ 532	$ 565		$ 532
Due to Other Related Parties, Classified, Current							635,681
Working Capital Loan							1,000,000
Due to Affiliate, Current				150,000		10,000	60,000		10,000						$ 10,000
Administrative Fees Expense				90,000	90,000		120,000		80,000
Debt Instrument, Face Amount				3,400,000			1,900,000					$ 500,000
Notes Payable, Related Parties, Noncurrent				2,980,631		0	1,900,000		0
Debt Instrument, Unused Borrowing Capacity, Amount							3,400,000
Reclassification of related party advances to related party promissory notes				635,681	0				635,681
Proceeds from Related Party Debt				57,140	$ 0	1,321	635,681
Due to Related Parties, Current				$ 57,140		$ 0	$ 635,681		$ 0
Maximum [Member] | Series B Preferred Stock [Member]
Related Party Transaction [Line Items]
Stock Issued During Period, Shares, New Issues			38,545,560
Subsequent Event [Member]
Related Party Transaction [Line Items]
Debt Instrument, Face Amount										$ 50,000,000
Subsequent Event [Member] | GP Investments Acquisition Corp [Member]
Related Party Transaction [Line Items]
Debt Instrument, Face Amount											$ 3,400,000
Notes Payable, Related Parties		$ 2,980,631
Subsequent Event [Member] | Maximum [Member] | GP Investments Acquisition Corp [Member]
Related Party Transaction [Line Items]
Line of Credit Facility, Maximum Amount Outstanding During Period		$ 95,000,000
Warrant [Member] | GP Investments Acquisition Corp [Member]
Related Party Transaction [Line Items]
Debt Instrument, Convertible, Conversion Price							$ 1
Underwriter's [Member] | GP Investments Acquisition Corp [Member]
Related Party Transaction [Line Items]
Shares, Issued														2,250,000
GPIAC, LLC [Member]
Related Party Transaction [Line Items]
Common Stock, Shares, Issued																4,312,500
Common Stock, Value, Issued																$ 25,000
GPIAC, LLC [Member] | GP Investments Acquisition Corp [Member]
Related Party Transaction [Line Items]
Common Stock, Shares, Issued																4,312,500
Common Stock, Value, Issued																$ 25,000
Founder [Member] | GP Investments Acquisition Corp [Member]
Related Party Transaction [Line Items]
Common Stock, Value, Issued	[3]												$ 60,000
Treasury Stock, Shares																562,500
[1]	Represents the aggregate ownership percentage by series as of December 31, 2016, based on the number of shares of Common Stock Securities into which each series of Preferred Stock is convertible. The holders of the Series B and Series C Preferred Stock are under common control whereby their aggregate ownership is 47.0%.
[2]	Represents the aggregate voting power by series as of December 31, 2016, based on the number of shares of Common Stock Securities into which each series of Preferred Stock is convertible. Specifically, (i) the holders of Series A and Series B Preferred Stock are entitled to 15 votes for each share of Class B Common Stock into which their shares of Preferred Stock are convertible, and (ii) the holders of Series C Preferred Stock are entitled to one vote for each share of Class A Common Stock into which their shares of Preferred Stock are convertible. So long as at least 3,750,000 shares of Preferred Stock remain outstanding, the holders of the Series A and Series B Preferred Stock, voting as a single class, are entitled to elect one member to the Company’s board of directors. The holders of the Series B and Series C Preferred Stock are under common control whereby their aggregate voting power is 28.4%.
[3]	Represents the number of shares of Rimini Street capital stock issued and outstanding immediately prior to consummation of the mergers.

FAIR VALUE MEASUREMENTS (Detail

FAIR VALUE MEASUREMENTS (Details) - GP Investments Acquisition Corp [Member] - USD ($)	Sep. 30, 2017	Dec. 31, 2016	Dec. 31, 2015
Assets:
Cash and marketable securities held in Trust Account	$ 158,208,595	$ 173,051,990	$ 172,578,252
Fair Value, Inputs, Level 1 [Member]
Assets:
Cash and marketable securities held in Trust Account	$ 158,208,595	$ 173,051,990	$ 172,578,252

EARNINGS PER SHARE (Details)

EARNINGS PER SHARE (Details) - USD ($) $ / shares in Units, $ in Thousands	9 Months Ended				12 Months Ended
	Sep. 30, 2017		Sep. 30, 2016		Dec. 31, 2016	Dec. 31, 2015	Dec. 31, 2014
Numerator- net loss	$ (49,374)		$ (36,997)		$ (22,937)	$ (45,269)	$ (127,828)
Denominator- weighted average number of common shares outstanding	102,535,000	[1]	101,326,000	[1]	101,341	101,174	100,930
Basic and diluted net loss per common share	$ (0.48)	[1]	$ (0.37)	[1]	$ (0.23)	$ (0.45)	$ (1.27)
Class A [Member]
Numerator- net loss	$ (182)		$ (122)		$ (76)	$ (148)	$ (192)
Denominator- weighted average number of common shares outstanding	377,000		333,000		335,000	332,000	151,000
Basic and diluted net loss per common share	$ (0.48)		$ (0.37)		$ (0.23)	$ (0.45)	$ (1.27)
Class B [Member]
Numerator- net loss	$ (49,192)		$ (36,875)		$ (22,861)	$ (45,121)	$ (127,636)
Denominator- weighted average number of common shares outstanding	102,158,000		100,993,000		101,006,000	100,842,000	100,779,000
Basic and diluted net loss per common share	$ (0.48)		$ (0.37)		$ (0.23)	$ (0.45)	$ (1.27)
[1]	See Note 1 for discussion of reverse recapitalization that is not given effect herein

EARNINGS PER SHARE (Details 1)

EARNINGS PER SHARE (Details 1) - shares shares in Thousands	9 Months Ended		12 Months Ended
	Sep. 30, 2017	Sep. 30, 2016	Dec. 31, 2016	Dec. 31, 2015	Dec. 31, 2014
Antidilutive Securities Excluded from Computation of Earnings Per Share, Amount, Total	170,377	110,108	168,672	97,185	93,573
Stock options [Member]
Antidilutive Securities Excluded from Computation of Earnings Per Share, Amount, Total	55,436	54,643	53,731	52,795	49,183
Warrants [Member]
Antidilutive Securities Excluded from Computation of Earnings Per Share, Amount, Total	14,455	11,420	14,455	345	345
Convertible preferred stock [Member]
Antidilutive Securities Excluded from Computation of Earnings Per Share, Amount, Total	100,486	44,045	100,486	44,045	44,045

SUBSEQUENT EVENTS (Details)

SUBSEQUENT EVENTS (Details) - USD ($)		Oct. 10, 2017	May 16, 2017	Sep. 30, 2017	Dec. 31, 2015	Dec. 31, 2016
Subsequent Event [Line Items]
Closing Activity, Common Stock Purchases, Sponsor Equity Commitment			3,600,000	3,600,000
Company Shares Before Mergers				0	0	0
GP Investments Acquisition Corp [Member]
Subsequent Event [Line Items]
Closing Activity, Public Share Redemptions					$ (162,496,183)	$ 2,861,165
Company Shares Before Mergers				5,649,918	5,320,250	5,649,918
Subsequent Event [Member]
Subsequent Event [Line Items]
Closing Activity, Common Stock Purchases, Sponsor Equity Commitment		3,600,000
Company Shares Before Mergers		58,580,796
Subsequent Event [Member] | GP Investments Acquisition Corp [Member]
Subsequent Event [Line Items]
GPIA Ordinary Shares Converted in Domestication	[1],[2]	20,009,776
Closing Activity, Public Share Redemptions		$ (14,286,064)
Closing Activity, Common Stock Purchases, Sponsor Equity Commitment		3,600,000
Closing Activity, Common Stock Purchases, Other Investments		388,437
Company Shares Before Mergers	[3]	9,712,149
Subsequent Event [Member] | Shareholders [Member] | GP Investments Acquisition Corp [Member]
Subsequent Event [Line Items]
GPIA Ordinary Shares Converted in Domestication	[4]	15,697,276
Closing Activity, Public Share Redemptions	[5]	$ (14,286,064)
Closing Activity, Common Stock Purchases, Sponsor Equity Commitment		0
Closing Activity, Common Stock Purchases, Other Investments		0
Company Shares Before Mergers		1,411,212
Subsequent Event [Member] | GPIC, Ltd. the Sponsor [Member] | GP Investments Acquisition Corp [Member]
Subsequent Event [Line Items]
GPIA Ordinary Shares Converted in Domestication	[4]	4,252,500
Closing Activity, Public Share Redemptions		$ 0
Closing Activity, Common Stock Purchases, Sponsor Equity Commitment	[6]	3,600,000
Closing Activity, Common Stock Purchases, Other Investments		0
Company Shares Before Mergers		7,852,500
Subsequent Event [Member] | GPIA independent directors [Member] | GP Investments Acquisition Corp [Member]
Subsequent Event [Line Items]
GPIA Ordinary Shares Converted in Domestication	[4]	60,000
Closing Activity, Public Share Redemptions		$ 0
Closing Activity, Common Stock Purchases, Sponsor Equity Commitment		0
Closing Activity, Common Stock Purchases, Other Investments		0
Company Shares Before Mergers		60,000
Subsequent Event [Member] | Citigroup and Cowen [Member] | GP Investments Acquisition Corp [Member]
Subsequent Event [Line Items]
GPIA Ordinary Shares Converted in Domestication		0
Closing Activity, Public Share Redemptions		$ 0
Closing Activity, Common Stock Purchases, Sponsor Equity Commitment		0
Closing Activity, Common Stock Purchases, Other Investments	[7]	388,437
Company Shares Before Mergers		388,437
[1]	Conversion to Company Shares is based on the exchange ratio that resulted in the issuance of 0.239412772 Company Shares for every one share of Rimini Street capital stock.
[2]	The total number of Company Shares issued was net of fractional shares (in an amount equal to 67 Company Shares in the aggregate) resulting from the application of the exchange ratio.
[3]	Based on the number of Company Shares outstanding after domestication as a Delaware Corporation but immediately prior to consummation of the mergers.
[4]	Represents the number of GPIA’s issued and outstanding ordinary shares that were converted to Company Shares upon completion of the domestication.
[5]	In connection with the transactions, the holders of GPIA’s public shares were permitted to elect to redeem their public shares for cash. Accordingly, holders of 14,286,064 shares elected redemption at a price of approximately $10.07 per share, resulting in aggregate redemption payments of approximately $143,904,000.
[6]	On the effective date, but prior to the closing, the Sponsor purchased in the aggregate 3,600,000 ordinary shares of GPIA in a private placement at an issuance price of $10.00 per share for gross proceeds of $36,000,000.
[7]	Aggregate number of Company Shares issued to Citigroup and Cowen.

SUBSEQUENT EVENTS (Details 1)

SUBSEQUENT EVENTS (Details 1) - USD ($)		Oct. 10, 2017	Sep. 30, 2017	Dec. 31, 2016	Dec. 31, 2015
Subsequent Event [Line Items]
Company Shares immediately after Delaware domestication			0	0	0
GP Investments Acquisition Corp [Member]
Subsequent Event [Line Items]
Company Shares immediately after Delaware domestication			5,649,918	5,649,918	5,320,250
Subsequent Event [Member]
Subsequent Event [Line Items]
RSI Capital Stock, Outstanding		203,941,325
Company Shares immediately after Delaware domestication		58,580,796
Subsequent Event [Member] | GP Investments Acquisition Corp [Member]
Subsequent Event [Line Items]
RSI Capital Stock, Outstanding		203,941,325
RSI Capital Stock, Warrant		$ 177,751
Conversion to RMNI, Company Shares	[1],[2]	20,009,776
Company Shares immediately after Delaware domestication	[3]	9,712,149
Total Company Shares outstanding upon consummation of mergers		58,580,796
Series A Preferred Stock [Member] | GP Investments Acquisition Corp [Member]
Subsequent Event [Line Items]
Conversion to RMNI, Company Shares
Series A Preferred Stock [Member] | Subsequent Event [Member]
Subsequent Event [Line Items]
RSI Capital Stock, Outstanding	[4]	5,499,900
Series A Preferred Stock [Member] | Subsequent Event [Member] | GP Investments Acquisition Corp [Member]
Subsequent Event [Line Items]
RSI Capital Stock, Outstanding	[5]	5,499,900
RSI Capital Stock, Warrant		$ 0
Series B Preferred Stock [Member] | GP Investments Acquisition Corp [Member]
Subsequent Event [Line Items]
Conversion to RMNI, Company Shares
Series B Preferred Stock [Member] | Subsequent Event [Member]
Subsequent Event [Line Items]
RSI Capital Stock, Outstanding	[4]	38,545,560
Series B Preferred Stock [Member] | Subsequent Event [Member] | GP Investments Acquisition Corp [Member]
Subsequent Event [Line Items]
RSI Capital Stock, Outstanding	[5]	38,545,560
RSI Capital Stock, Warrant		$ 0
Series C Preferred Stock [Member] | GP Investments Acquisition Corp [Member]
Subsequent Event [Line Items]
Conversion to RMNI, Company Shares
Series C Preferred Stock [Member] | Subsequent Event [Member]
Subsequent Event [Line Items]
RSI Capital Stock, Outstanding	[4]	56,441,036
Series C Preferred Stock [Member] | Subsequent Event [Member] | GP Investments Acquisition Corp [Member]
Subsequent Event [Line Items]
RSI Capital Stock, Outstanding	[5]	56,441,036
RSI Capital Stock, Warrant		$ 0
Common Class A [Member] | GP Investments Acquisition Corp [Member]
Subsequent Event [Line Items]
Conversion to RMNI, Company Shares
Common Class A [Member] | Subsequent Event [Member]
Subsequent Event [Line Items]
RSI Capital Stock, Outstanding	[4]	529,329
Common Class A [Member] | Subsequent Event [Member] | GP Investments Acquisition Corp [Member]
Subsequent Event [Line Items]
RSI Capital Stock, Outstanding	[5]	529,329
RSI Capital Stock, Warrant	[6]	$ 177,751
Common Class B [Member] | GP Investments Acquisition Corp [Member]
Subsequent Event [Line Items]
Conversion to RMNI, Company Shares
Common Class B [Member] | Subsequent Event [Member]
Subsequent Event [Line Items]
RSI Capital Stock, Outstanding	[4]	102,925,500
Common Class B [Member] | Subsequent Event [Member] | GP Investments Acquisition Corp [Member]
Subsequent Event [Line Items]
RSI Capital Stock, Outstanding	[5]	102,925,500
RSI Capital Stock, Warrant		$ 0
[1]	Conversion to Company Shares is based on the exchange ratio that resulted in the issuance of 0.239412772 Company Shares for every one share of Rimini Street capital stock.
[2]	The total number of Company Shares issued was net of fractional shares (in an amount equal to 67 Company Shares in the aggregate) resulting from the application of the exchange ratio.
[3]	Based on the number of Company Shares outstanding after domestication as a Delaware Corporation but immediately prior to consummation of the mergers.
[4]	Represents the number of shares of RSI capital stock issued and outstanding as of September 30, 2017
[5]	Represents the number of shares of Rimini Street capital stock issued and outstanding immediately prior to consummation of the mergers.
[6]	In connection with the mergers, Adams Street Partners and its affiliates agreed to exercise on a cashless basis their warrants for 344,828 shares of Rimini Street’s Class A common stock at an exercise price of $1.16 per share immediately prior to consummation of the mergers. This cashless exercise resulted in the issuance of 177,751 shares of Rimini Street’s Class A common stock.

SUBSEQUENT EVENTS (Details 2)

SUBSEQUENT EVENTS (Details 2) - USD ($) $ in Thousands	Oct. 03, 2017	Sep. 30, 2017	Sep. 30, 2016	Dec. 31, 2016	Dec. 31, 2015	Dec. 31, 2014	Dec. 31, 2013
Subsequent Event [Line Items]
Cash and cash equivalents		$ 6,862	$ 27,326	$ 9,385	$ 12,457	$ 13,860	$ 15,135
Deferred underwriting fees, net of amount settled in Company Shares			$ (2,000)
GP Investments Acquisition Corp [Member]
Subsequent Event [Line Items]
Cash and cash equivalents		2
Cash and marketable securities held in Trust Account		158,209
Total available cash as of September 30, 2017		158,211
Change in available cash after September 30, 2017		8
Redemption of shares		(143,904)
Available cash before GPIA Sponsor capital infusion		14,315
Proceeds from sale of Units, net of underwriting discounts paid		36,000
Total available cash from GPIA		50,315
Deferred underwriting fees, net of amount settled in Company Shares		(4,550)
Unpaid transaction costs related to the merger	$ (7,900)	(3,351)
Net capital infusion from GPIA		$ 42,414

SUBSEQUENT EVENTS (Details 2) (

SUBSEQUENT EVENTS (Details 2) (Parenthetical) - $ / shares	May 16, 2017	Sep. 30, 2017
Subsequent Event [Line Items]
Stock Redeemed or Called During Period, Shares		14,286,064
Sale of Stock, Number of Shares Issued in Transaction	3,600,000	3,600,000
Sale of Stock, Price Per Share	$ 10	$ 10

SUBSEQUENT EVENTS (Details Text

SUBSEQUENT EVENTS (Details Textual)		Oct. 11, 2017USD ($)$ / sharesshares	Oct. 10, 2017USD ($)$ / sharesshares	Oct. 06, 2017USD ($)$ / sharesshares	Oct. 03, 2017USD ($)	May 16, 2017USD ($)$ / sharesshares	Jul. 31, 2018USD ($)	Jun. 30, 2018USD ($)	Mar. 31, 2018USD ($)	Feb. 28, 2018USD ($)	Oct. 31, 2017USD ($)shares	Aug. 30, 2017USD ($)	Jun. 29, 2017$ / sharesshares	May 31, 2017USD ($)	Apr. 30, 2017USD ($)	Mar. 31, 2017USD ($)	Mar. 31, 2018USD ($)	Dec. 31, 2017USD ($)	Mar. 31, 2017USD ($)	Jun. 30, 2018USD ($)	Sep. 30, 2017USD ($)$ / sharesshares	Sep. 30, 2016USD ($)	Dec. 31, 2016USD ($)$ / sharesshares	Dec. 31, 2015USD ($)$ / sharesshares	Dec. 31, 2014shares	Mar. 31, 2017USD ($)	Oct. 31, 2016USD ($)	May 26, 2015USD ($)
Subsequent Event [Line Items]
Notes Payable, Related Parties																					$ 3,000,000
Deferred Long-term Liability Charges															$ 19,300,000
Common Stock, Shares Authorized | shares																					500,000,000		500,000,000	500,000,000
Common Stock, Par or Stated Value Per Share | $ / shares																					$ 0.001		$ 0.001	$ 0.001
Share-based Compensation Arrangement by Share-based Payment Award, Options, Grants in Period, Gross | shares																							2,386,000	4,942,000	5,563,000
Class of Warrant or Right, Number of Securities Called by Warrants or Rights | shares																							11,075,027
Class of Warrant or Right, Exercise Price of Warrants or Rights | $ / shares																					$ 1.35		$ 1.35
Value of Shares to be Purchased Under Merger Agreement						$ 35,000,000
Non-Sponsor Available Cash Upon Effective Date of Merger						$ 14,300,000
Number of Common Stock Obligated to Issue | shares			388,437
Sale of Stock, Number of Shares Issued in Transaction | shares						3,600,000															3,600,000
Sale of Stock, Price Per Share | $ / shares						$ 10															$ 10
Sale of Stock, Consideration Received on Transaction						$ 36,000,000
Sale of Stock, Description of Transaction						Sponsor purchases resulted in available cash required for consummation of the mergers of $50.3 million.
Line of Credit Facility, Maximum Amount Outstanding During Period																					$ 95,000,000
Share-based Compensation Arrangement by Share-based Payment Award, Options, Outstanding, Number | shares																					55,400,000
Deferred Offering Costs																					$ 3,253,000	$ 0						$ 6,037,500
Repayments of Lines of Credit															14,100,000	$ 2,500,000			$ 6,500,000
Long-term Debt																					80,156,000		$ 88,064,000	$ 14,814,000
Debt Issuance Costs, Net																					1,250,000	0	$ 81,094,000
Repayment of Line Of Credit Interest															4,600,000
Excess Cash Flow Payment Percentage																			75.00%
Proceeds from Issuance or Sale of Equity												$ 35,000,000
Payments for Other Fees																						$ 2,000,000
Payments For Insurance Settlement Cost															600,000
Proceeds From Insurance Settlement Used For Repayment OF Debt															18,700,000
Proceeds from Insurance Settlement, Investing Activities															19,300,000	24,000,000					$ 6,100,000					$ 4,700,000
Excess Cash Flow Payment																			$ 4,000,000
Line of Credit Facility, Maximum Borrowing Capacity																											$ 17,500,000
Class of Warrant or Right, Outstanding | shares																					14,455,000		14,455,000	345,000
Scenario, Forecast [Member]
Subsequent Event [Line Items]
Class of Warrant or Right, Exercise Price of Warrants or Rights | $ / shares						$ 1.35
Deferred Offering Costs			$ 1,250,000
Repayments of Lines of Credit						$ 27,700,000						13,700,000		$ 2,500,000	14,100,000
Repayment of Line Of Credit Interest						7,300,000									4,600,000
Proceeds from Issuance or Sale of Equity												35,000,000
Proceeds from Lines of Credit										$ 5,000,000
Cash						$ 5,000,000
Payments For Insurance Settlement Cost															600,000
Proceeds From Insurance Settlement Used For Repayment OF Debt															18,700,000
Proceeds from Insurance Settlement, Investing Activities															19,300,000
Line of Credit Facility, Commitment Fee Percentage														1.00%							1.00%
Line of Credit Facility, Maximum Borrowing Capacity														$ 125,000,000
Additional Warrants Issued | shares						260,000
Class of Warrant or Right, Outstanding | shares						14,400,000
Scenario, Forecast [Member] | 2013 Equity Incentive Plan [Member]
Subsequent Event [Line Items]
Share-based Compensation Arrangement by Share-based Payment Award, Options, Grants in Period, Gross | shares													6,600,000
Share-based Compensation Arrangements by Share-based Payment Award, Options, Grants in Period, Weighted Average Exercise Price | $ / shares													$ 1.80
Line of Credit [Member]
Subsequent Event [Line Items]
Long-term Debt																							$ 0	$ 14,700,000
Line of Credit [Member] | Scenario, Forecast [Member]
Subsequent Event [Line Items]
Repayments of Lines of Credit									$ 4,250,000
Debt Instrument, Periodic Payment							$ 1,250,000	$ 2,500,000									$ 2,250,000	$ 6,750,000		$ 1,000,000
Rimini Street, Inc [Member]
Subsequent Event [Line Items]
Payments for Merger Related Costs					$ 11,500,000
Maximum [Member]
Subsequent Event [Line Items]
Sale of Stock, Consideration Received on Transaction																							$ 20,000,000
Maximum [Member] | Scenario, Forecast [Member]
Subsequent Event [Line Items]
Proceeds from Issuance or Sale of Equity					100,000,000
GP Investments Acquisition Corp [Member]
Subsequent Event [Line Items]
Deferred Long-term Liability Charges																					$ 6,037,500
Underwriters Deferred For Services Cash Settled Amount																					$ 4,429,306
Common Stock, Shares Authorized | shares																					400,000,000
Preferred Stock, Shares Authorized | shares																					20,000,000
Payments for Repurchase of Common Stock																					$ 143,904,000
Payments for Merger Related Costs					7,900,000																3,351,000
Payments for Other Fees																					$ 4,550,000
Business Acquisition, Share Price | $ / shares						$ 10
Cash Acquired from Acquisition						$ 30,000,000
Subsequent Event [Member]
Subsequent Event [Line Items]
Debt Instrument, Face Amount			$ 50,000,000
Deferred Long-term Liability Charges															19,300,000
Common Stock, Shares Authorized | shares			1,000,000,000
Preferred Stock, Shares Authorized | shares			100,000,000
Common Stock, Par or Stated Value Per Share | $ / shares			$ 0.0001
Business Acquisition, Equity Interest Issued or Issuable, Number of Shares | shares			48,868,647
Conditions of Merger Agreement			(i) a minimum of $50.0 million of cash available to GPIA (including the cash in GPIAs trust account and any cash provided by the Sponsor pursuant to its equity commitment) and (ii) a minimum amount of immediately available cash in the GPIA trust account of not less than $5.0 million after giving effect to the redemption of GPIA public shares.
Number of Common Stock Obligated to Issue | shares			388,437
Sale of Stock, Number of Shares Issued in Transaction | shares			3,600,000
Business Combination Fractional Shares Issued | shares	[1]		(67)
Payments of Loan Costs											$ 5,000,000
Payments for Merger Related Costs					19,400,000						11,500,000
Escrow Deposit											$ 25,900,000
Deferred Offering Costs					1,250,000
Stock Transfer Restrictions | shares											45,100,000
Business Combination Fee Payable			$ 5,000,000
Decrease In Mandatory Trigger Event Exit Fees			55,000,000
Line of Credit Facility, Increase (Decrease), Net			50,000,000
Repayments of Lines of Credit			$ 35,000,000		27,100,000														$ 6,500,000
Long-term Debt					125,000,000
Mandatory Trigger Event Exit Fees Funded Portion					6,000,000
Mandatory consulting Fees Funded Portion					4,000,000
Debt Issuance Costs, Net					$ 1,250,000
Debt Instrument, Interest Rate, Stated Percentage					12.00%
Debt Instrument, Collateral Monitoring Fees Percentage					2.50%
Sixth Amendment Adjustments Cease Condition					However, pursuant to the Sixth Amendment, these adjustments will cease when the principal balance under the Credit Facility is less than $52.0 million.
Debt Instrument, Fee Amount					$ 3,750,000
Cash Acquired in Excess of Payments to Acquire Business					35,000,000
Repayment of Line Of Credit Interest					7,900,000							$ 3,800,000
Expected Payments For Transaction And Deferred Underwriting Fees					$ 20,000,000
Excess Cash Flow Payment Percentage					50.00%														75.00%		75.00%
Line of Credit Facility, Remaining Borrowing Capacity					$ 17,500,000
Improvements in Financial Covenants And The Elimination of Certain Covenants and Changes in Fees Description					If RMNI completes one or more additional equity financings such that the aggregate gross proceeds of the business combination and such equity financings result in the principal balance of the term loans under the Credit Facility to be less than $95.0 million, and if RMNI has received at least $42.5 million in cash from net proceeds from the business combination and subsequent equity financings, then the Lenders have agreed to make certain additional concessions in the terms of the Credit Facility, including the elimination of (i) accrual of PIK interest on all of the term loans under the Credit Facility, (ii) the requirement to pay the $3.75 million amendment fee for the Sixth Amendment, and (iii) the marketing return ratio, churn rate and minimum gross margin financial covenants. If the aggregate outstanding principal balance of the term loans under the Credit Facility is less than $95.0 million, but RMNI has not received at least $42.5 million in net cash proceeds from the business combination and subsequent equity financings, then the Lenders have agreed to eliminate the marketing return ratio, churn rate and minimum gross margin financial covenants, but PIK interest on the term loans will continue to accrue at the existing 3.0% rate, and RMNI will be required to pay the $3.75 million amendment fee on the earlier to occur of (i) July 2, 2019 and (ii) the closing of aggregate equity financings of at least $100.0 million, including the proceeds from the business combination, if such equity financings occur prior to July 2, 2019. If the aggregate outstanding principal balance of the term loans under the Credit Facility is greater than or equal to $95.0 million, then RMNI will be required to (i) pay the Sixth Amendment fee equal to $3.75 million which will be due and payable on the earlier to occur of July 2, 2019 and the closing of aggregate equity financings of at least $100.0 million, including the proceeds from the business combination, if such equity financings occur prior to July 2, 2019, (ii), PIK interest on the term loans will continue to accrue at the existing 3.0% per annum rate and (iii) the marketing return ratio, churn rate and minimum gross margin financial covenants will not be eliminated until the term loans under the Credit Facility are less than $95.0 million.
Payments for Other Fees					$ 5,000,000
Repayments of Debt					95,000,000
Cash					$ 17,500,000
Usage Of Cash Proceeds From Acquisition					50% of any additional net cash proceeds shall be used to pay down term loans and the remaining 50% of such net cash proceeds to be retained on the balance sheet.
Long-term Line of Credit					$ 137,500,000
Proceeds from Insurance Settlement, Investing Activities															$ 4,700,000	$ 24,000,000
Excess Cash Flow Payment																			$ 4,000,000
Number of Guarantee Warrants Converted to Class A Common Stock | shares			344,828
Exercise Price of Guarantee Warrant | $ / shares			$ 1.16
Number of Class A Common Stock Issued | shares			177,751
Subsequent Event [Member] | Payment in Kind (PIK) Note [Member]
Subsequent Event [Line Items]
Debt Instrument, Interest Rate, Stated Percentage					3.00%
Subsequent Event [Member] | GP Investments Acquisition Corp [Member]
Subsequent Event [Line Items]
Disposal Group, Including Discontinued Operation, General and Administrative Expense			$ 10,000
Notes Payable, Related Parties				$ 2,980,631
Contingent Transaction Fee Amount			$ 3,993,000
Common Stock, Shares Authorized | shares				1,000,000,000
Preferred Stock, Shares Authorized | shares				100,000,000
Common Stock, Par or Stated Value Per Share | $ / shares			$ 0.0001
Ordinary Shares Voted in Favor of Proposal to Approve | shares			18,368,806
Ordinary Shares Voted Against Proposal to Approve | shares				143,904,266
Stock Redeemed or Called During Period, Value			$ 14,286,064
Payments for Repurchase of Common Stock			$ 143,904,000
Business Acquisition, Equity Interest Issued or Issuable, Number of Shares | shares		48,868,647
Class of Warrant or Right, Number of Securities Called by Warrants or Rights | shares		3,440,424
Class of Warrant or Right, Exercise Price of Warrants or Rights | $ / shares		$ 5.64
Conditions of Merger Agreement		(i) there being a minimum of $50,000,000 of cash available to GPIA (including the cash in GPIAs trust account and any cash provided by the Sponsor pursuant to its equity commitment) and (ii) there being a minimum amount of immediately available cash in the trust account of not less than $5,000,001 after giving effect to the redemption of GPIA public shares that holders of GPIA public shares validly elected to redeem in connection with the business combination.
Value of Shares to be Purchased Under Merger Agreement		$ 35,000,000
Non-Sponsor Available Cash Upon Effective Date of Merger		$ 15,000,000
Number of Common Stock Obligated to Issue | shares		388,437
Number of Shares to be Purchased Under Merger Agreement | shares		35,000,000
Sale of Stock, Number of Shares Issued in Transaction | shares				3,600,000
Sale of Stock, Price Per Share | $ / shares				$ 10
Sale of Stock, Consideration Received on Transaction				$ 36,000,000
Sale of Stock, Description of Transaction				Sponsor purchases resulted in the available cash required for consummation of the mergers exceeding $15,000,000
Business Combination Share Exchange Ratio			0.239412772
Share Redemption Price Per Share | $ / shares			$ 10.07
Business Combination Fractional Shares Issued | shares			67
Business Acquisition, Percentage of Voting Interests Acquired			84.00%
Business Acquisition, Transaction Costs			$ 3,100,000
Share-based Compensation Arrangement by Share-based Payment Award, Options, Outstanding, Number | shares		13,260,000
Share-based Compensation Arrangement by Share-based Payment Award, Options, Exercisable, Weighted Average Exercise Price | $ / shares		$ 2.76
Cash Acquired in Excess of Payments to Acquire Business					$ 42,500,000
Number of Guarantee Warrants Converted to Class A Common Stock | shares			344,828
Exercise Price of Guarantee Warrant | $ / shares			$ 1.16
Number of Class A Common Stock Issued | shares			177,751
Subsequent Event [Member] | GP Investments Acquisition Corp [Member] | Maximum [Member]
Subsequent Event [Line Items]
Line of Credit Facility, Maximum Amount Outstanding During Period				$ 95,000,000
[1]	The total number of Company Shares issued to the former holders of RSI capital stock was net of fractional shares resulting from rounding down in the application of the Exchange Ratio