Tucows (TCX) 10-Q 3 Aug 23 2023 Q2 Quarterly report Financial data

Document And Entity Information

Document And Entity Information - shares	6 Months Ended
	Jun. 30, 2023	Jul. 31, 2023
Document Information [Line Items]
Entity Central Index Key	0000909494
Entity Registrant Name	TUCOWS INC /PA/
Amendment Flag	false
Current Fiscal Year End Date	--12-31
Document Fiscal Period Focus	Q2
Document Fiscal Year Focus	2023
Document Type	10-Q
Document Quarterly Report	true
Document Period End Date	Jun. 30, 2023
Document Transition Report	false
Entity File Number	1-32600
Entity Incorporation, State or Country Code	PA
Entity Tax Identification Number	23-2707366
Entity Address, Address Line One	96 Mowat Avenue
Entity Address, City or Town	Toronto
Entity Address, State or Province	ON
Entity Address, Postal Zip Code	M6K 3M1
Entity Address, Country	CA
City Area Code	416
Local Phone Number	535-0123
Title of 12(b) Security	Common Stock
Trading Symbol	TCX
Security Exchange Name	NASDAQ
Entity Current Reporting Status	Yes
Entity Interactive Data Current	Yes
Entity Filer Category	Accelerated Filer
Entity Small Business	false
Entity Emerging Growth Company	false
Entity Shell Company	false
Entity Common Stock, Shares Outstanding		10,862,785

Consolidated Balance Sheets (Cu

Consolidated Balance Sheets (Current Period Unaudited) - USD ($) $ in Thousands	Jun. 30, 2023	Dec. 31, 2022
Current assets:
Cash and cash equivalents	$ 147,864	$ 23,496
Restricted cash included in funds held by trustee	3,361	0
Accounts receivable, net of allowance for doubtful accounts of $603 as of June 30, 2023 and $693 as of December 31, 2022	23,512	18,404
Contract asset, current portion (note 10)	4,572	5,159
Inventory	7,800	7,284
Prepaid expenses and deposits	20,448	17,005
Derivative instrument asset, current portion (note 4)	1,060	1,903
Deferred costs of fulfillment, current portion (note 11)	98,284	94,198
Income taxes recoverable	1,818	2,471
Total current assets	308,719	169,920
Contract asset, long-term portion (note 10)	31	2,328
Deferred costs of fulfillment, long-term portion (note 11)	15,874	16,476
Investments	2,012	2,012
Restricted cash included in secured notes reserve funds receivable	8,370	0
Deferred tax asset	5	0
Property and equipment	319,393	281,495
Right of use lease asset	21,615	20,489
Contract costs	2,184	1,827
Intangible assets (note 5)	34,692	39,790
Goodwill (note 5)	130,410	130,410
Total assets	843,305	664,747
Current liabilities:
Accounts payable	11,955	17,171
Accrued liabilities	27,405	22,653
Customer deposits	19,448	15,783
Derivative instrument liability, current portion (note 4)	0	389
Operating lease liability, current portion (note 12)	5,087	4,642
Deferred revenue, current portion (note 10)	128,868	122,894
Accreditation fees payable, current portion	610	809
Income taxes payable	754	2,248
Other current liabilities	0	1,600
Total current liabilities	194,127	188,189
Deferred revenue, long-term portion (note 10)	22,102	22,237
Accreditation fees payable, long-term portion	0	142
Operating lease liability, long-term portion (note 12)	13,022	12,438
Syndicated revolver (note 6)	229,295	238,930
Notes payable (note 7)	221,089	0
Total Redeemable preferred shares	102,970	90,434
Deferred tax liability	9,594	15,720
Stockholders' equity (note 14)
Common stock - no par value, 250,000,000 shares authorized; 10,853,297 shares issued and outstanding as of June 30, 2023 and 10,817,110 shares issued and outstanding as of December 31, 2022	32,945	31,868
Additional paid-in capital	11,509	8,106
Retained earnings	5,848	55,899
Accumulated other comprehensive income (note 4)	804	784
Total stockholders' equity	51,106	96,657
Total liabilities and stockholders' equity	$ 843,305	$ 664,747

Consolidated Statements of Oper

Consolidated Statements of Operations and Comprehensive Loss (Unaudited) - USD ($) $ in Thousands	3 Months Ended		6 Months Ended
	Jun. 30, 2023	Jun. 30, 2022	Jun. 30, 2023	Jun. 30, 2022
Net Revenues	$ 84,978	$ 83,084	$ 165,408	$ 164,183
Cost of revenues (note 10)
Direct cost of revenues	50,743	49,300	100,033	98,721
Network, other costs	6,993	4,764	13,316	8,944
Network, depreciation of property and equipment	8,757	6,589	17,193	12,484
Network, amortization of intangible assets (note 5)	379	378	757	756
Network, impairment of property and equipment	74	0	2,016	27
Total cost of revenues	66,946	61,031	133,315	120,932
Gross profit	18,032	22,053	32,093	43,251
Expenses:
Sales and marketing	16,020	13,503	31,757	25,490
Technical operations and development	4,581	3,465	9,396	7,230
General and administrative	8,084	6,814	16,275	14,110
Depreciation of property and equipment	150	146	302	294
Loss on disposition of property and equipment	0	95	0	480
Amortization of intangible assets (note 5)	2,230	2,465	4,724	4,930
Loss (gain) on currency forward contracts (note 4)	68	0	23	0
Total expenses	31,133	26,488	62,477	52,534
Loss from operations	(13,101)	(4,435)	(30,384)	(9,283)
Other income (expenses):
Interest expense, net	(10,501)	(2,422)	(18,381)	(4,217)
Loss on debt extinguishment (note 18)	(14,680)	0	(14,680)	0
Income earned on sale of transferred assets, net (note 17)	4,289	4,520	8,659	9,272
Other expense, net	0	(50)	0	(100)
Total other income (expenses)	(20,892)	2,048	(24,402)	4,955
Loss before provision for income taxes	(33,993)	(2,387)	(54,786)	(4,328)
Provision for income taxes (note 8)	(3,025)	738	(4,735)	1,817
Net loss before redeemable non-controlling interest	(30,968)	(3,125)	(50,051)	(6,145)
Other comprehensive income (loss), net of tax
Unrealized income (loss) on hedging activities (note 4)	578	195	646	1,163
Net amount reclassified to earnings (note 4)	(390)	(74)	(626)	(8)
Other comprehensive income (loss) net of tax expense (recovery) of $59 and $40 for the three months ended June 30, 2023 and June 30, 2022, $7 and $369 for the six months ended June 30, 2023 and June 30, 2022 (note 4)	188	121	20	1,155
Comprehensive loss, for the period	$ (30,780)	$ (3,004)	$ (50,031)	$ (4,990)
Basic and diluted loss per common share (note 9) (in dollars per share)	$ (2.86)	$ (0.29)	$ (4.63)	$ (0.57)
Shares used in computing basic and diluted loss per common share (note 9) (in shares)	10,836,652	10,765,595	10,821,608	10,758,691

Consolidated Statements of Op_2

Consolidated Statements of Operations and Comprehensive Loss (Unaudited) (Parentheticals) - USD ($) $ in Thousands	3 Months Ended		6 Months Ended
	Jun. 30, 2023	Jun. 30, 2022	Jun. 30, 2023	Jun. 30, 2022
Other comprehensive income (loss), tax	$ 59	$ 40	$ 7	$ 369

Consolidated Statements of Cash

Consolidated Statements of Cash Flows (Unaudited) - USD ($) $ in Thousands	3 Months Ended		6 Months Ended
	Jun. 30, 2023	Jun. 30, 2022	Jun. 30, 2023	Jun. 30, 2022
Operating activities:
Net income/(loss) for the period	$ (30,968)	$ (3,125)	$ (50,051)	$ (6,145)
Depreciation of property and equipment	8,907	6,735	17,495	12,778
Impairment of property and equipment	74	0	2,016	27
Amortization of debt discount and issuance costs	893	147	1,131	267
Amortization of intangible assets	2,609	2,843	5,481	5,686
Net amortization contract costs	(208)	(245)	(357)	(472)
Accretion of contingent consideration	0	50	0	148
Deferred income taxes (recovery)	(3,413)	(1,053)	(6,123)	(1,739)
Excess tax benefits on share-based compensation expense	0	(4)	(1)	(55)
Net Right of use operating assets/Operating lease liability	(15)	(115)	(97)	(56)
Loss on disposal of domain names	0	0	0	2
Accretion of redeemable preferred shares	3,338	0	6,375	0
Loss on debt extinguishment	14,680	0	14,680	0
Loss (Gain) on change in the fair value of forward contracts	879	0	1,624	0
Amortization of discontinued cash flow hedge from Accumulated other income	(572)	0	(1,144)	0
Stock-based compensation expense	2,052	1,436	4,298	2,828
Accounts receivable	661	2,865	(5,108)	1,053
Contract assets	693	(5,671)	2,884	(8,176)
Inventory	(1,261)	(1,238)	(516)	(1,519)
Prepaid expenses and deposits	(2,117)	3,910	(3,443)	1,675
Deferred costs of fulfillment	472	819	(3,484)	(1,130)
Income taxes recoverable	(1,374)	1,086	(856)	1,568
Accounts payable	(4,943)	3,891	(5,099)	6,158
Accrued liabilities	5,220	1,334	4,294	2,444
Customer deposits	3,322	950	3,665	327
Deferred revenue	(464)	(1,984)	5,839	2,384
Accreditation fees payable	(52)	(55)	(341)	(69)
Net cash provided by/(used in) operating activities	(1,587)	12,576	(6,838)	17,984
Financing activities:
Proceeds received on exercise of stock options	0	56	0	570
Proceeds from issuance of notes payable	227,258	0	227,258	0
Redeemable preferred shares redemption	(45,718)	0	(45,718)	0
Proceeds from redeemable preferred shares	5,000	0	35,000	0
Deferred notes payable financing costs	(6,745)	0	(6,745)	0
Deferred preferred financing costs	0	0	145	0
Contingent payments for acquisitions	0	(1,125)	(1,600)	(3,125)
Proceeds received on syndicated revolver	0	19,200	0	35,700
Repayment of syndicated revolver	(7,000)	0	(9,800)	0
Payment of syndicated revolver costs	(11)	(88)	(316)	(265)
Net cash (used in) provided by financing activities	172,784	18,043	198,224	32,880
Investing activities:
Additions to property and equipment	(23,158)	(30,288)	(54,904)	(53,342)
Acquisition of intangible assets	(217)	(22)	(383)	(117)
Net cash used in investing activities	(23,375)	(30,310)	(55,287)	(53,459)
Increase (decrease) in cash and cash equivalents, restricted cash, and restricted cash equivalents	147,822	309	136,099	(2,595)
Cash and cash equivalents, restricted cash, and restricted cash equivalents beginning of period	11,773	6,201	23,496	9,105
Cash and cash equivalents, restricted cash, and restricted cash equivalents end of period	159,595	6,510	159,595	6,510
Reconciliation of cash, cash equivalents, restricted cash, and restricted cash equivalents within the interim consolidated balance sheets to the amounts shown in the interim consolidated statements of cash flows above:
Cash and cash equivalents	147,864	6,510	147,864	6,510
Restricted cash included in funds held by trustee	3,361	0	3,361	0
Restricted cash included in secured notes reserve funds receivable	8,370	0	8,370	0
Total Cash and cash equivalents, restricted cash, and restricted cash equivalents end of period	159,595	6,510	159,595	6,510
Supplemental cash flow information:
Interest paid	6,442	2,351	10,327	4,033
Income taxes paid, net	1,474	1,391	1,975	2,287
Supplementary disclosure of non-cash investing and financing activities:
Property and equipment acquired during the period not yet paid for	$ 2,638	$ 12,102	$ 2,638	$ 12,102

Note 1 - Organization of the Co

Note 1 - Organization of the Company	6 Months Ended
	Jun. 30, 2023
Notes to Financial Statements
Organization, Consolidation and Presentation of Financial Statements Disclosure [Text Block]	1. Tucows Inc. (referred to throughout this report as the “Company”, “Tucows”, “we”, “us” or through similar expressions) is a corporate parent, allocating capital and providing efficient shared services to its three

Note 2 - Basis of Presentation

Note 2 - Basis of Presentation	6 Months Ended
	Jun. 30, 2023
Notes to Financial Statements
Basis of Accounting [Text Block]	2. The accompanying unaudited interim consolidated balance sheets, and the related consolidated statements of operations and comprehensive income and cash flows reflect all adjustments, consisting of normal recurring adjustments, that are, in the opinion of management, necessary for a fair presentation of the financial position of Tucows and its subsidiaries as at June 30, 2023 June 30, 2023 2022 10 not may The accompanying unaudited interim consolidated financial statements have been prepared by Tucows in accordance with the rules and regulations of the U.S. Securities and Exchange Commission (the “SEC”) and U.S. Generally Accepted Accounting Principles issued by the Financial Accounting Standards Board. Certain information and footnote disclosures normally included in the Company's annual audited consolidated financial statements and accompanying notes have been condensed or omitted. These interim consolidated financial statements and accompanying notes follow the same accounting policies and methods of application used in the annual financial statements and should be read in conjunction with the Company's audited consolidated financial statements and notes thereto for the year ended December 31, 2022 2022 10 June 6, 2023 ( 2022 no three six June 30, 2023 2022 Restricted cash Restricted cash is solely in connection with the 2023 7

Note 3 - Recent Accounting Pron

Note 3 - Recent Accounting Pronouncements	6 Months Ended
	Jun. 30, 2023
Notes to Financial Statements
Accounting Standards Update and Change in Accounting Principle [Text Block]	3. Recent Accounting Pronouncements Not None

Note 4 - Derivative Instruments

Note 4 - Derivative Instruments and Hedging Activities	6 Months Ended
	Jun. 30, 2023
Notes to Financial Statements
Derivative Instruments and Hedging Activities Disclosure [Text Block]	4. The Company is exposed to certain risks relating to its ongoing business operations. The primary risks managed by using derivative instruments are foreign exchange rate risk and interest rate risk. Since October 2012, May 2020, 2019 The Company does not one twelve June 2023. The Company has designated certain of these foreign exchange transactions as cash flow hedges of forecasted transactions under ASU 2017 12, 815 815” 815, June 30, 2023 December 31, 2022 no During the third 2022, June 2023, As of June 30, 2023 815 As of December 31, 2022 815 As of June 30, 2023, nil. As of December 31, 2022, 815 As of June 30, 2023 Maturity date (Dollar amounts in thousands of U.S. dollars) Notional amount of U.S. dollars Weighted average exchange rate of U.S. dollars Fair value Asset July - September 2023 $ 18,041 1.3608 $ 513 October - December 2023 14,430 1.3721 547 $ 32,471 1.3658 $ 1,060 Fair value of derivative instruments and effect of derivative instruments on financial performance The effect of these derivative instruments on our consolidated financial statements were as follows (amounts presented do not Fair value of derivative instruments in the consolidated balance sheets Derivatives (Dollar amounts in thousands of U.S. dollars) Balance Sheet Location As of June 30, 2023 Fair Value Asset As of December 31, 2022 Fair Value Asset (Liability) Foreign Currency forward contracts designated as cash flow hedges (net) Derivative instruments $ 1,060 $ (84 ) Interest rate swap contract discontinued as a cash flow hedge (net) Derivative instruments - 1,598 Total foreign currency and interest swap forward contracts (net) Derivative instruments $ 1,060 $ 1,514 Movement in accumulated other comprehensive income (AOCI) balance for the three June 30, 2023 (Dollar amounts in thousands of U.S. dollars) Gains and losses on cash flow hedges Tax impact Total AOCI Opening AOCI Balance - March 31, 2023 $ 812 $ (196 ) $ 616 Other comprehensive income (loss) before reclassifications 762 (184 ) 578 Amount reclassified from AOCI 32 (7 ) 25 Amortization of discontinued cash flow hedge (547 ) 132 (415 ) Other comprehensive income (loss) for the three months ended June 30, 2023 247 (59 ) 188 Ending AOCI Balance - June 30, 2023 1,059 (255 ) 804 Movement in accumulated other comprehensive income (AOCI) balance for the six June 30, 2023 (Dollar amounts in thousands of U.S. dollars) Gains and losses on cash flow hedges Tax impact Total AOCI Opening AOCI balance - December 31, 2022 $ 1,032 $ (248 ) $ 784 Other comprehensive income (loss) before reclassifications 852 (206 ) 646 Amount reclassified from AOCI 292 (71 ) 221 Amortization of discontinued cash flow hedge (1,117 ) 270 (847 ) Other comprehensive income (loss) for the six months ended June 30, 2023 27 (7 ) 20 Ending AOCI Balance - June 30, 2023 $ 1,059 $ (255 ) $ 804 Effects of derivative instruments on income and other comprehensive income (OCI) for the three June 30, 2023 2022 Derivatives in Cash Flow Hedging Relationship Amount of Gain or (Loss) Recognized in OCI, net of tax, on Derivative Location of Gain or (Loss) Reclassified from AOCI into Income Amount of Gain or (Loss) Reclassified from AOCI into Income Operating expenses $ (25 ) Foreign currency forward contracts for the three months ended June 30, 2023 $ 578 Cost of revenues $ (8 ) Interest rate swap contract for the three months ended June 30, 2023 $ - Interest expense, net $ - Operating expenses $ 10 Foreign currency forward contracts for the three months ended June 30, 2022 $ (187 ) Cost of revenues $ 2 Interest rate swap contract for the three months ended June 30, 2022 $ 382 Interest expense, net $ 86 Effects of derivative instruments on income and other comprehensive income (OCI) for the six June 30, 2023 2022 Derivatives in Cash Flow Hedging Relationship Amount of Gain or (Loss) Recognized in OCI, net of tax, on Derivative Location of Gain or (Loss) Reclassified from AOCI into Income Amount of Gain or (Loss) Reclassified from AOCI into Income Operating expenses $ (235 ) Foreign currency forward contracts for the six months ended June 30, 2023 $ 646 Cost of revenues $ (57 ) Interest rate swap contract for the six months ended June 30, 2023 $ - Interest expense, net $ - Operating expenses $ (49 ) Foreign currency forward contracts for the six months ended June 30, 2022 $ (275 ) Cost of revenues $ (10 ) Interest rate swap contract for the six months ended June 30, 2022 $ 1,438 Interest expense, net $ 69

Note 5 - Goodwill and Other Int

Note 5 - Goodwill and Other Intangible Assets	6 Months Ended
	Jun. 30, 2023
Notes to Financial Statements
Goodwill and Intangible Assets Disclosure [Text Block]	5. Goodwill: Goodwill represents the excess of the purchase price over the fair value of tangible and identifiable intangible assets acquired and liabilities assumed in our acquisitions. The Company's Goodwill balance remained consistent at $130.4 million as of June 30, 2023 December 31, 2022 Goodwill is not No three six June 30, 2023 2022 Other Intangible Assets: Intangible assets consist of acquired brand, technology, customer relationships, surname domain names, direct navigation domain names and network rights. The Company considers its intangible assets consisting of surname domain names and direct navigation domain names as indefinite life intangible assets. The Company has the exclusive right to these domain names as long as the annual renewal fees are paid to the applicable registry. Renewals occur routinely and at a nominal cost. The indefinite life intangible assets are not June 30, 2023 June 30, 2022 June 2006 Intangible assets, comprising brand, technology, customer relationships and network rights are being amortized on a straight-line basis over periods of two fifteen For the three six June 30, 2023 seven Net book value of acquired intangible assets consist of the following (Dollar amounts in thousands of U.S. dollars): Surname domain names Direct navigation domain names Brand Customer relationships Technology Network rights Total Amortization period indefinite life indefinite life 7 years 3 - 7 years 2 - 7 years 15 years Balances, March 31, 2023 $ 11,155 $ 1,129 $ 2,422 $ 18,805 $ 2,615 $ 958 $ 37,084 Acquisition of customer relationships - - - 217 - - 217 Amortization expense - - (518 ) (1,911 ) (155 ) (25 ) (2,609 ) Balances, June 30, 2023 $ 11,155 $ 1,129 $ 1,904 $ 17,111 $ 2,460 $ 933 $ 34,692 Surname domain names Direct navigation domain names Brand Customer relationships Technology Network rights Total Amortization period indefinite life indefinite life 7 years 3 - 7 years 2 - 7 years 15 years Balances, December 31, 2022 $ 11,155 $ 1,129 $ 2,940 $ 20,813 $ 2,770 $ 983 $ 39,790 Acquisition of customer relationships - - - 383 - - 383 Amortization expense - - (1,036 ) (4,085 ) (310 ) (50 ) (5,481 ) Balances, June 30, 2023 $ 11,155 $ 1,129 $ 1,904 $ 17,111 $ 2,460 $ 933 $ 34,692 The following table shows the estimated amortization expense for each of the next 5 no Year ending December 31, Remainder of 2023 $ 5,032 2024 5,565 2025 4,365 2026 2,802 2027 1,610 Thereafter 3,034 Total $ 22,408

Note 6 - Syndicated Revolver

Note 6 - Syndicated Revolver	6 Months Ended
	Jun. 30, 2023
Notes to Financial Statements
Debt Disclosure [Text Block]	6. Third Amended 2019 On June 14, 2019, 2019 On August 8, 2022, 18 18 June 14, 2024. four 4.00:1.00 September 29, 2023 3.75:1.00 3.00:1.00. March 14, 2023 may one three six Amending Agreement No.2 On March 14, 2023 No.2 March 14, 2023) December 31, 2023 September 30, 2024. 4.50:1.00 March 14, 2023 September 29, 2023; 4.00:1.00 September 30, 2023 December 30, 2023; 3.75:1.00 3.00:1.00. six June 30, 2023, Credit Facility Terms During the three six June 30, 2023 three six June 30, 2022 Borrowings under the Amended Credit Agreement will accrue interest and standby fees based on Excluding-Ting’s Total Funded Debt to Adjusted EBITDA ratio and the availment type as follows: If Total Funded Debt to EBITDA is: Availment type or fee Less than 1.75 Greater than or equal to 1.75 and less than 2.25 Greater than or equal to 2.25 and less than 2.75 Greater than or equal to 2.75 and less than 3.25 Greater than or equal to 3.25 and less than 3.75 Greater than or equal to 3.75 and less than 4.00 Greater than or equal to 4.00 Canadian dollar borrowings based on Bankers’ Acceptance or U.S. dollar borrowings based on SOFR (Margin) 1.50 % 1.75 % 2.25 % 2.50 % 2.75 % 3.00 % 3.50 % Canadian or U.S. dollar borrowings based on Prime Rate or U.S. dollar borrowings based on Base Rate (Margin) 0.25 % 0.50 % 1.0 % 1.25 % 1.50 % 1.75 % 2.25 % Standby fees 0.30 % 0.35 % 0.45 % 0.50 % 0.55 % 0.60 % 0.70 % The following table summarizes Excluding-Ting's borrowings under the credit facilities (Dollar amounts in thousands of U.S. dollars): June 30, 2023 December 31, 2022 Revolver $ 229,900 $ 239,700 Less: unamortized debt discount and issuance costs (605 ) (770 ) Total syndicated revolver 229,295 238,930 Less: syndicated revolver, current portion - - Syndicated revolver, long-term portion $ 229,295 $ 238,930 The following table summarizes our scheduled principal repayments as of June 30, 2023 Remainder of 2023 $ - 2024 229,900 $ 229,900

Note 7 - Notes Payable

Note 7 - Notes Payable	6 Months Ended
	Jun. 30, 2023
Notes to Financial Statements
Long-Term Debt [Text Block]	7. 2023 On May 4, 2023 ( 2023 1, 2, 2023 1, 2023 1, “2023 1933, 2023 The debt discount and issuance costs of the 2023 five three six June 30, 2022, 2023 The 2023 May 4, 2023 ( 2023 1 May 4, 2023, ( 2023 1 2023 2023 April 2053, 2023 April 2028. not 2023 2023 2023 x 2023 2 2023 2023 The 2023 2023 2023 not As of June 30, 2023, The following table summarizes Ting's borrowings under the 2023 June 30, 2023 December 31, 2022 Principal $ 238,505 $ - Less: unamortized issuance costs (6,520 ) - Less: unamortized discount (10,896 ) Total notes payable 221,089 - Less: notes payable, current portion - - Note payable, long-term portion $ 221,089 $ - The following table summarizes our scheduled principal repayments as of June 30, 2023 Remainder of 2023 $ - 2024 - 2025 - 2026 - 2027 - Thereafter 238,505 $ 238,505 Restricted Cash Under the terms of the Indenture, revenues generated from the Securitized Assets are deposited into accounts controlled by the Indenture Trustee within two no 20th At June 30, 2023, Under the terms of the Indenture, the Company is also required to maintain a liquidity reserve fund equal to the sum of (A) six May 20, 2023 six 2023 May 20, 2023. 2023 At June 30, 2023

Note 8 - Income Taxes

Note 8 - Income Taxes	6 Months Ended
	Jun. 30, 2023
Notes to Financial Statements
Income Tax Disclosure [Text Block]	8. The Company's provision for income taxes for interim periods is determined by using an estimated annual effective tax rate, adjusted for discrete items arising during the quarter. At each quarter, the Company updates the estimated annual effective tax rate and makes a year-to-date adjustment to the provision. The estimated annual effective tax rate is subject to volatility due to several factors, including accurately forecasting the Company's net income before tax and taxable income or loss and the mix of tax jurisdictions to which they relate, intercompany transactions, and changes in statutes, regulations, and case law. For the three six June 30, 2023 , the Company recorded an income tax of million and $4.7 million on net before income taxes of million and $54.8 million respectively, using an estimated effective tax rate for the fiscal year ending December 31, 2023. three June 30, 2023 differs from the U.S. federal statutory rate primarily due to changes in valuation allowance on net operating losses and foreign tax credits. Comparatively, for the three six June 30, 2022, December 31, 2022. three six June 30, 2022

Note 9 - Basic and Diluted Earn

Note 9 - Basic and Diluted Earnings Per Common Share	6 Months Ended
	Jun. 30, 2023
Notes to Financial Statements
Earnings Per Share [Text Block]	9. The following table reconciles the numerators and denominators of the basic and diluted earnings per common share computation (Dollar amounts in thousands of US dollars, except for share data): Three Months Ended June 30, Six Months Ended June 30, 2023 2022 2023 2022 Numerator for basic and diluted earnings per common share: Net income/(loss) for the period $ (30,968 ) $ (3,125 ) $ (50,051 ) $ (6,145 ) Denominator for basic and diluted earnings per common share: Basic weighted average number of common shares outstanding 10,836,652 10,765,595 10,821,608 10,758,691 Effect of outstanding stock options - - - - Diluted weighted average number of shares outstanding 10,836,652 10,765,595 10,821,608 10,758,691 Basic and diluted earnings/(loss) per common share $ (2.86 ) $ (0.29 ) $ (4.63 ) $ (0.57 ) For the three six June 30, 2023, For three six June 30, 2022

Note 10 - Revenue

Note 10 - Revenue	6 Months Ended
	Jun. 30, 2023
Notes to Financial Statements
Revenue from Contract with Customer [Text Block]	10. Significant accounting policy The Company’s revenues are derived from (a) the provisioning of retail fiber Internet services through Ting, (b) the CSP solutions and professional services through Wavelo; and from (c) domain name registration contracts, other domain related value-added services, domain sale contracts, and other advertising revenue through Tucows Domains Services. Certain revenues are disclosed under Tucows Corporate as they are considered non-core business activities including Mobile Retail Services, Transition Services Agreement ("TSA") revenue and eliminations of intercompany revenue. Amounts received in advance of meeting the revenue recognition criteria described below are recorded as deferred revenue. All products are generally sold without the right of return or refund. Revenue is measured based on consideration specified in a contract with a customer and excludes any sales incentives and amounts collected on behalf of third Nature of goods and services The following is a description of principal activities – separated by reportable segments – from which the Company generates its revenue. For more detailed information about reportable segments, see Note 13 (a) Ting The Company generates Ting revenues primarily through the provisioning of fixed high-speed Internet access, Ting Internet. Ting Internet contracts provide customers Internet access at their home or business through the installation and use of our fiber optic network. Ting Internet contracts are generally prepaid and grant customers with unlimited bandwidth based on a fixed price per month basis. Because consideration is collected before the service period, revenue is initially deferred and recognized as the Company performs its obligation to provide Internet access. Though the Company does not Ting Internet access services are primarily contracted through the Ting website, for one no In those cases, where payment is not not (b) Wavelo The Company generates Wavelo revenues by providing billing and provisioning platform services to Communication Service Providers ("CSPs") to whom we also provide other professional services. Platform service agreements contain both platform services and professional services. Platform services offer a variety of solutions that support CSPs, including subscription and billing management, network orchestration and provisioning, and individual developer tools through a single, cloud based service. Consideration under platform service arrangements includes both a variable component that changes each month depending on the number of subscribers hosted on the platform, as well as platform payments and credits. The Company estimates platform payment and credit consideration over the term of the contract and recognizes the portion related to platform services evenly over the term of the contract. The Company recognizes variable subscriber fees, as the fees are invoiced. Platform services represent a single promise to provide continuous access (i.e. a stand-ready performance obligation) to the platform. As each month of providing access to the platform is substantially the same and the customer simultaneously receives and consumes the benefits as access is provided, the performance obligation is comprised of a series of distinct service periods. Professional services provided under platform service arrangements can include implementation, training, consulting or software development/modification services. Revenues related to professional services are distinct from the other promises in the contract(s) and are recognized as the related services are performed, on the basis of hours consumed. Platform payment and credit consideration is allocated between the platform services and professional services performance obligations by estimating the standalone selling price (“SSP”) of each performance obligation. The Company estimates the SSP of professional services based on observable standalone sales. The SSP of platform services is derived using the residual approach by estimating the total contract consideration and subtracting the SSP of professional services. Total contract consideration is estimated at contract inception, considering any constraints that may Other professional services consist of professional service arrangements with platform services customers which are billed based on separate Statement of Work (“SOW”) arrangements for bespoke feature development. Revenues for professional services contracted through separate SOWs are recognized at a point-in-time when the final acceptance criteria have been met. (c) Tucows Domains Domain registration contracts, which can be purchased for terms of one ten Domain related value-added services like digital certifications, WHOIS privacy, website hosting and hosted email provide our resellers and retail registrant customers with tools and additional functionality to be used in conjunction with domain registrations. All domain related value-added services are considered distinct performance obligations which transfer the promised service to the customer over the contracted term. Fees charged to customers for domain related value-added services are collected at the inception of the contract, and revenue is recognized on a straight-line basis over the contracted term, consistent with the satisfaction of the performance obligations. The Company is an ICANN accredited registrar. Thus, the Company is the primary obligor with our reseller and retail registrant customers and is responsible for the fulfillment of our registrar services to those parties. As a result, the Company reports revenue in the amount of the fees we receive directly from our reseller and retail registrant customers. Our reseller customers maintain the primary obligor relationship with their retail customers, establish pricing and retain credit risk to those customers. Accordingly, the Company does not The Company also sells the rights to the Company’s portfolio domains or names acquired through the Company’s domain expiry stream. Revenue generated from sale of domain name contracts, containing a distinct performance obligation to transfer the domain name rights under the Company’s control, is generally recognized once the rights have been transferred and payment has been received in full. Advertising revenue is derived through domain parking monetization, whereby the Company contracts with third no Disaggregation of Revenue The following is a summary of the Company’s revenue earned from each significant revenue stream (Dollar amounts in thousands of U.S. dollars): Three Months Ended June 30, Six Months Ended June 30, 2023 2022 2023 2022 Ting: Fiber Internet Services $ 12,408 $ 10,221 $ 24,261 $ 20,009 Wavelo: Platform Services 10,342 7,970 16,840 14,067 Other Professional Services 409 1,000 1,211 1,750 Total Wavelo 10,751 8,970 18,051 15,817 Tucows Domains Wholesale Domain Services 46,782 46,979 93,075 93,815 Value Added Services 4,745 5,597 9,276 11,246 Total Wholesale 51,527 52,576 102,351 105,061 Retail 8,429 8,487 16,847 17,548 Total Tucows Domains 59,956 61,063 119,198 122,609 Tucows Corporate: Mobile services and eliminations 1,863 2,830 3,898 5,748 $ 84,978 $ 83,084 $ 165,408 $ 164,183 During the three six June 30, 2023 three six June 30, 2022 At June 30, 2023 , one % December 31, 2022, one The following is a summary of the Company’s cost of revenue from each significant revenue stream (Dollar amounts in thousands of U.S. dollars): Three Months Ended June 30, Six Months Ended June 30, 2023 2022 2023 2022 Ting: Fiber Internet Services $ 5,357 $ 4,417 $ 9,342 $ 8,455 Wavelo: Platform Services 330 202 664 387 Other Professional Services 369 856 1,061 1,632 Total Wavelo 699 1,058 1,725 2,019 Tucows Domains: Wholesale Domain Services 37,291 36,938 74,293 73,335 Value Added Services 583 643 1,189 1,299 Total Wholesale 37,874 37,581 75,482 74,634 Retail 4,153 3,519 8,266 8,278 Total Tucows Domains 42,027 41,100 83,748 82,912 Tucows Corporate: Mobile services and eliminations 2,660 2,725 5,218 5,335 Network Expenses: Network, other costs 6,993 4,764 13,316 8,944 Network, depreciation of property and equipment 8,757 6,589 17,193 12,484 Network, amortization of intangible assets 379 378 757 756 Network, impairment of property and equipment 74 - 2,016 27 Total Network Expenses 16,203 11,731 33,282 22,211 $ 66,946 $ 61,031 $ 133,315 $ 120,932 Contract Balances The following tables provide information about contract assets and contract liabilities (deferred revenue) from contracts with customers. The Company accounts for contract assets and liabilities on a contract-by-contract basis, with each contract presented as either a net contract asset or a net contract liability accordingly. Some of the Company’s long-term contracts with customers are billed in advance of service, such as domain contracts and some professional service contracts. Consideration received from customers related to performance obligations which have not Deferred revenue primarily relates to the portion of the transaction price received in advance related to the unexpired term of domain name registrations and other domain related value-added services, on both a wholesale and retail basis, net of external commissions. Significant changes in deferred revenue for the six June 30, 2023 Deferred revenue: June 30, 2023 Balance, beginning of period $ 145,131 Deferred revenue 134,740 Recognized revenue (128,901 ) Balance, end of period $ 150,970 The Company receives consideration for long-term mobile platform service contracts, which we collect variably each month depending on the number of subscribers hosted on the platform (subject to certain minimums) as well as through certain fixed platform fees and credits. Contract assets are recorded for services delivered under long-term mobile platform services contracts, to the extent that the services delivered exceed the services which have been billed to the customer at the reporting date. Contract assets are transferred to receivables when the rights to consideration become unconditional. All contract assets transfer to receivables within three six June 30, 2023 Contract assets : June 30, 2023 Balance, beginning of period $ 7,487 Consideration recognized as revenue 14,924 Transferred to receivables (17,808 ) Balance, end of period $ 4,603 Remaining Performance Obligations: For retail mobile and internet access services, where the performance obligation is part of contracts that have an original expected duration of one one not Although domain registration contracts are deferred over the lives of the individual contracts, which can range from one ten 80 twelve Deferred revenue related to Exact hosting contracts is also deferred over the lives of the individual contracts, which are expected to be fully recognized within the next twelve Professional service revenue related to platform services may not

Note 11 - Cost to Obtain and Fu

Note 11 - Cost to Obtain and Fulfill a Contract	6 Months Ended
	Jun. 30, 2023
Notes to Financial Statements
Capitalized Contract Costs [Text Block]	11. Deferred costs of fulfillment Deferred costs to fulfill contracts primarily consist of domain registration costs which have been paid to a domain registry, and are capitalized as deferred costs of fulfillment. These costs are deferred and amortized over the life of the domain which generally ranges from one ten six June 30, 2023 six June 30, 2023 The breakdown of the movement in the deferred costs of fulfillment balance for the six June 30, 2023 June 30, 2023 Balance, beginning of period $ 110,674 Deferral of costs 89,366 Recognized costs (85,882 ) Balance, end of period $ 114,158

Note 12 - Leases

Note 12 - Leases	6 Months Ended
	Jun. 30, 2023
Notes to Financial Statements
Lessee, Operating Leases [Text Block]	12. We lease datacenters, corporate offices and fiber-optic cables under operating leases. The Company does not Our leases have remaining lease terms of 1 year to 20 years, some of which may may The components of lease expense were as follows (Dollar amounts in thousands of U.S. dollars): For the Three Months Ended June 30, For the Six Months Ended June 30, 2023 2022 2023 2022 Operating Lease Cost (leases with a total term greater than 12 months) $ 1,347 $ 967 $ 2,638 $ 1,815 Short-term Lease Cost (leases with a total term of 12 months or less) 49 36 146 47 Variable Lease Cost 449 154 916 257 Total Lease Cost $ 1,845 $ 1,157 $ 3,700 $ 2,119 Lease Cost is presented in general and administrative expenses and network expenses within our consolidated statements of operations and comprehensive income. Information related to leases was as follows (Dollar amounts in thousands of U.S. dollars): For the Three Months Ended June 30, For the Six Months Ended June 30, Supplemental cashflow information: 2023 2022 2023 2022 Operating Lease - Operating Cash Flows (Fixed Payments) $ 1,464 $ 938 $ 2,858 $ 1,874 Operating Lease - Operating Cash Flows (Liability Reduction) $ 1,263 $ 833 $ 2,495 $ 1,665 New ROU Assets - Operating Leases $ 296 $ 2,167 $ 3,117 $ 3,545 Supplemental balance sheet information related to leases: June 30, 2023 December 31, 2022 Weighted Average Discount Rate 4.88 % 3.09 % Weighted Average Remaining Lease Term 6.20 yrs 7.74 yrs Maturity of lease liability as of June 30, 2023 June 30, 2023 Remaining of 2023 $ 2,992 2024 5,472 2025 4,068 2026 2,279 2027 1,468 Thereafter 3,984 Total future lease payments 20,263 Less imputed interest 2,154 Total $ 18,109 Operating lease payments include payments under the non-cancellable term, without any additional amounts related to options to extend lease terms that are reasonably certain of being exercised. As of June 30, 2023 not not The Company has elected to use the single exchange rate approach when accounting for lease modifications. Under the single exchange rate approach, the entire right of use asset is revalued at the date of modification in the Company’s functional currency provided the re-measurement is not

Note 13 - Segment Reporting

Note 13 - Segment Reporting	6 Months Ended
	Jun. 30, 2023
Notes to Financial Statements
Segment Reporting Disclosure [Text Block]	13. Reportable operating segments: We are organized and managed based on three operating segments which are differentiated primarily by their services, the markets they serve and the regulatory environments in which they operate. No Certain revenues and expenses disclosed under the Corporate category are excluded from segment EBITDA results as they are centrally managed and not Our reportable operating segments and their principal activities consist of the following: 1. 2. 3. Our segmented results include shared services allocations, including a profit margin, from Tucows Corporate for Finance, Human Resources and other technical services, to the operating units. In addition, Wavelo charges Ting a subscriber based monthly charge services rendered. Financial impacts from these allocations and cross segment charges are eliminated as part of the Tucows Corporate results. Key measure of segment performance: The CEO, as the chief operating decision maker, regularly reviews the operations and performance by segment. The CEO reviews segment revenue, gross margin and adjusted EBITDA (as defined below) as (i) key measures of performance for each segment and (ii) to make decisions about the allocation of resources. Sales and marketing expenses, technical operations and development expenses and general and administrative expenses and not not not not Our key measures of segment performance and their definitions are: 1. 2. not not The Company believes that both segment gross margin and adjusted EBITDA measures are important indicators of the operational strength and performance of its segments, by identifying those items that are not not Information by reportable segments (with the exception of disaggregated revenue, which is discussed in “Note 10 Reconciliation of Loss before Provision for Income Taxes to Adjusted EBITDA Three Months Ended June 30, Six Months Ended June 30, (In Thousands of US Dollars) 2023 2022 2023 2022 (unaudited) (unaudited) (unaudited) (unaudited) (unaudited) Net Loss for the period $ (30,968 ) $ (3,125 ) $ (50,051 ) $ (6,145 ) Less: Provision for income taxes (3,025 ) 738 (4,735 ) 1,817 Depreciation of property and equipment 8,907 6,735 17,495 12,778 Impairment and loss on disposition of property and equipment 74 95 2,016 507 Amortization of intangible assets 2,609 2,843 5,481 5,686 Interest expense, net 10,501 2,422 18,381 4,217 Loss on debt extinguishment 14,680 - 14,680 - Accretion of contingent liability - 50 - 148 Stock-based compensation 2,052 1,436 4,298 2,828 Unrealized loss (gain) on foreign exchange revaluation of foreign denominated monetary assets and liabilities (126 ) 46 (84 ) 100 Acquisition and other costs 1 691 460 944 1,076 Adjusted EBITDA $ 5,395 $ 11,700 $ 8,425 $ 23,012 1 November 2021. Ting Wavelo Tucows Domains Tucows Corporate Consolidated Totals For the Three Months Ended June 30, 2023 Net Revenues External Revenues $ 12,408 $ 10,084 $ 59,956 $ 2,530 $ 84,978 Intersegment Revenues - 667 - (667 ) - Total Net Revenues 12,408 10,751 59,956 1,863 84,978 Direct cost of revenues 5,357 699 42,027 2,660 50,743 Segment Gross Margin 7,051 10,052 17,929 (797 ) 34,235 Network, other costs 6,993 Network, depreciation of property and equipment 8,757 Network, amortization of intangible assets 379 Network, impairment of property and equipment 74 Gross profit 18,032 Expenses: Sales and marketing 16,020 Technical operations and development 4,581 General and administrative 8,084 Depreciation of property and equipment 150 Loss on disposition of property and equipment - Amortization of intangible assets 2,230 Loss (gain) on currency forward contracts 68 Total expenses 31,133 Loss from operations (13,101 ) Other income (expenses): Interest expense, net (10,501 ) Loss on debt extinguishment (14,680 ) Income earned on sale of transferred assets 4,289 Other expense, net - Total other income (expense) (20,892 ) Loss before provision for income taxes $ (33,993 ) Adjusted EBITDA $ (10,336 ) $ 3,427 $ 10,578 $ 1,726 $ 5,395 Ting Wavelo Tucows Domains Tucows Corporate Consolidated Totals For the Three Months Ended June 30, 2022 Net Revenues External Revenues $ 10,221 $ 8,799 $ 61,063 $ 3,001 $ 83,084 Intersegment Revenues - 171 - (171 ) - Total Net Revenues 10,221 8,970 61,063 2,830 83,084 Direct cost of revenues 4,417 1,058 41,100 2,725 49,300 Segment Gross Margin 5,804 7,912 19,963 105 33,784 Network, other costs 4,764 Network, depreciation of property and equipment 6,589 Network, amortization of intangible assets 378 Network, impairment of property and equipment - Gross profit 22,053 Expenses: Sales and marketing 13,503 Technical operations and development 3,465 General and administrative 6,814 Depreciation of property and equipment 146 Loss on disposition of property and equipment 95 Amortization of intangible assets 2,465 Loss (gain) on currency forward contracts - Total expenses 26,488 Loss from operations (4,435 ) Other income (expenses): Interest expense, net (2,422 ) Income earned on sale of transferred assets 4,520 Other expense, net (50 ) Total other income (expense) 2,048 Loss before provision for income taxes $ (2,387 ) Adjusted EBITDA $ (6,185 ) $ 3,872 $ 12,107 $ 1,906 $ 11,700 Ting Wavelo Tucows Domains Tucows Corporate Consolidated Totals For the Six Months Ended June 30, 2023 Net Revenues External Revenues $ 24,261 $ 16,726 $ 119,198 $ 5,223 $ 165,408 Intersegment Revenues - 1,325 - (1,325 ) - Total Net Revenues 24,261 18,051 119,198 3,898 165,408 Direct cost of revenues 9,342 1,725 83,748 5,218 100,033 Segment Gross Margin 14,919 16,326 35,450 (1,320 ) 65,375 Network, other costs 13,316 Network, depreciation of property and equipment 17,193 Network, amortization of intangible assets 757 Network, impairment of property and equipment 2,016 Gross profit 32,093 Expenses: Sales and marketing 31,757 Technical operations and development 9,396 General and administrative 16,275 Depreciation of property and equipment 302 Loss on disposition of property and equipment - Amortization of intangible assets 4,724 Loss (gain) on currency forward contracts 23 Total expenses 62,477 Loss from operations (30,384 ) Other income (expenses): Interest expense, net (18,381 ) Loss on debt extinguishment (14,680 ) Income earned on sale of transferred assets, net 8,659 Other expense, net - Total other income (expense) (24,402 ) Loss before provision for income taxes $ (54,786 ) Adjusted EBITDA $ (19,609 ) $ 3,762 $ 20,916 $ 3,356 $ 8,425 Ting Wavelo Tucows Domains Tucows Corporate Consolidated Totals For the Six Months Ended June 30, 2022 Net Revenues External Revenues $ 20,009 $ 15,489 $ 122,609 $ 6,076 $ 164,183 Intersegment Revenues - 328 - (328 ) - Total Net Revenues 20,009 15,161 122,609 6,404 164,183 Direct cost of revenues 8,455 2,019 82,912 5,335 98,721 Segment Gross Margin 11,554 13,142 39,697 1,069 65,462 Network, other costs 8,944 Network, depreciation of property and equipment 12,484 Network, amortization of intangible assets 756 Network, impairment of property and equipment 27 Gross profit 43,251 Expenses: Sales and marketing 25,490 Technical operations and development 7,230 General and administrative 14,110 Depreciation of property and equipment 294 Loss on disposition of property and equipment 480 Amortization of intangible assets 4,930 Loss (gain) on currency forward contracts - Total expenses 52,534 Loss from operations (9,283 ) Other income (expenses): Interest expense, net (4,217 ) Income earned on sale of transferred assets 9,272 Other expense, net (100 ) Total other income (expense) 4,955 Loss before provision for income taxes $ (4,328 ) Adjusted EBITDA $ (10,505 ) $ 5,919 $ 23,881 $ 3,717 $ 23,012 (b) The following is a summary of the Company’s property and equipment by geographic region (Dollar amounts in thousands of US dollars): June 30, 2023 December 31, 2022 Canada $ 1,162 $ 1,240 United States 318,196 280,219 Europe 35 36 $ 319,393 $ 281,495 (c) The following is a summary of the Company’s amortizable intangible assets by geographic region (Dollar amounts in thousands of US dollars): June 30, 2023 December 31, 2022 Canada $ 2,221 $ 2,736 United States 20,187 24,770 $ 22,408 $ 27,506 (d) Valuation and qualifying accounts (Dollar amounts in thousands of US dollars): Allowance for doubtful accounts Balance at beginning of period Charged to costs and expenses Write-offs during period Balance at end of period Six Months Ended June 30, 2023 $ 693 $ 90 $ 603 Twelve months ended December 31, 2022 $ 541 $ 152 $ - $ 693

Note 14 - Stockholders' Equity

Note 14 - Stockholders' Equity	6 Months Ended
	Jun. 30, 2023
Notes to Financial Statements
Equity [Text Block]	14. The following table summarizes stockholders' equity transactions for the three six June 30, 2023 ( Accumulated Additional other Total Common stock paid in Retained comprehensive stockholders' Number Amount capital earnings income (loss) equity Balances, March 31, 2023 10,831,435 $ 32,461 $ 9,759 $ 36,816 $ 616 $ 79,652 Stock-based compensation (1) 21,862 484 1,750 - - 2,234 Net income - - - (30,968 ) - (30,968 ) Other comprehensive income (loss) - - - - 188 188 Balances, June 30, 2023 10,853,297 $ 32,945 $ 11,509 $ 5,848 $ 804 $ 51,106 Accumulated Additional other Total Common stock paid in Retained comprehensive stockholders' Number Amount capital earnings income (loss) equity Balances, December 31, 2022 10,817,110 $ 31,868 $ 8,106 $ 55,899 $ 784 $ 96,657 Stock-based compensation (1) 36,187 1,077 3,403 - 4,480 Net income - - - (50,051 ) - (50,051 ) Other comprehensive income (loss) - - - - 20 20 Balances, June 30, 2023 10,853,297 $ 32,945 $ 11,509 $ 5,848 $ 804 $ 51,106 ( 1 718. three six June 30, 2023 2023 On February 9, 2023, February 10, 2023 February 9, 2024. three six June 30, 2023 not 2022 On February 10, 2022, February 11, 2022 February 10, 2023. three six June 30, 2022 not six June 30, 2023 not 2021 On February 9, 2021, February 10, 2021 February 9, 2022. six June 30, 2022 not

Note 15 - Share-based Payments

Note 15 - Share-based Payments	6 Months Ended
	Jun. 30, 2023
Notes to Financial Statements
Share-Based Payment Arrangement [Text Block]	15. 2006 On November 22, 2006, 2006 “2006 July 29, 2010 1996 2006 2006 October 8, 2010, 2006 September 2015, 2006 November 2020, 2006 2006 four not seven one five September 2015 2006 Our current equity-based compensation plans include provisions that allow for the “net exercise” of stock options by all plan participants. In a net exercise, any required payroll taxes, federal withholding taxes and exercise price of the shares due from the option holder can be paid for by having the option holder tender back to the Company a number of shares at fair value equal to the amounts due. These transactions are accounted for by the Company as a purchase and retirement of shares. The fair value of each option grant ("Company Option") is estimated on the date of grant using the Black-Scholes option-pricing model. Because option-pricing models require the use of subjective assumptions, changes in these assumptions can materially affect the fair value of the options. The Company calculates expected volatility based on historical volatility of the Company’s common shares. The expected term, which represents the period of time that options granted are expected to be outstanding, is estimated based on historical exercise experience. The Company evaluated historical exercise behavior when determining the expected term assumptions. The risk-free rate assumed in valuing the options is based on the U.S. Treasury yield curve in effect at the time of grant for the expected term of the option. The Company determines the expected dividend yield percentage by dividing the expected annual dividend by the market price of Tucows Inc. common shares at the date of grant. Details of Company Option transactions for the three six June 30, 2023 June 30, 2022 Three Months Ended June 30, 2023 Three Months Ended June 30, 2022 Number of shares Weighted average exercise price per share Number of shares Weighted average exercise price per share Outstanding, beginning of period 1,021,600 $ 62.70 883,254 $ 64.37 Granted 127,055 26.68 211,480 42.07 Exercised - - (975 ) 56.98 Forfeited (9,439 ) 62.26 (15,951 ) 75.87 Expired (7,334 ) 63.84 (7,763 ) 58.62 Outstanding, end of period 1,131,882 55.84 1,070,045 59.88 Options exercisable, end of period 662,210 $ 62.16 540,937 $ 59.62 Six Months Ended June 30, 2023 Six Months Ended June 30, 2022 Number of shares Weighted average exercise price per share Number of shares Weighted average exercise price per share Outstanding, beginning of period 1,036,748 $ 59.97 904,151 $ 64.36 Granted 137,055 26.36 218,480 43.01 Exercised - - (12,567 ) 56.66 Forfeited (27,862 ) 59.82 (31,394 ) 73.05 Expired (14,059 ) 65.54 (8,625 ) 58.97 Outstanding, end of period 1,131,882 55.84 1,070,045 59.88 Options exercisable, end of period 662,210 $ 62.16 540,937 $ 59.62 As of June 30, 2023 Options outstanding Options exercisable Exercise price Number outstanding Weighted average exercise price per share Weighted average remaining contractual life (years) Aggregate intrinsic value Number exercisable Weighted average exercise price per share Weighted average remaining contractual life (years) Aggregate intrinsic value $21.61 - $26.78 137,055 $ 26.36 7.0 $ 189 - $ - - $ - $30.70 - $30.74 20,000 30.71 6.4 - - - - - $40.04 - $48.00 225,522 42.39 5.6 - 56,656 42.73 5.4 - $51.82 - $59.98 196,958 55.72 1.2 - 192,983 55.72 1.2 - $60.01 - $68.41 303,260 62.10 3.1 - 270,163 62.33 3.0 - $70.13 - $79.51 232,587 78.53 4.7 - 135,471 78.12 4.5 - $80.61 - $82.07 16,500 81.27 5.3 - 6,937 81.60 5.3 - 1,131,882 $ 55.84 4.2 $ 189 662,210 $ 62.16 3.0 $ - Total unrecognized compensation cost relating to unvested stock options at June 30, 2023 mately $7.4 of 2.8 2022 On November 9, 2022 2022 three first three three The fair value of each option grant is estimated on the date of grant using the Black-Scholes option-pricing model. Because option-pricing models require the use of subjective assumptions, changes in these assumptions can materially affect the fair value of the options. The Company calculates expected volatility based on the actual volatility of comparable publicly traded companies. The risk-free rate assumed in valuing the options is based on the U.S. Treasury yield curve in effect at the time of grant for the expected term of the option. The Company assumes the expected dividend yield to be zero. Details of Wavelo's stock option transactions for the three six June 30, 2023 June 30, 2022 Three Months Ended June 30, 2023 Three Months Ended June 30, 2022 Number of shares Weighted average exercise price per share Number of shares Weighted average exercise price per share Outstanding, beginning of period 14,469,595 $ 1.27 - $ - Granted 94,750 1.27 - - Exercised - - - - Forfeited (84,063 ) 1.27 - - Expired (16,317 ) 1.27 - - Outstanding, end of period 14,463,965 1.27 - - Options exercisable, end of period 5,685,566 $ 1.27 - $ - Six Months Ended June 30, 2023 Six Months Ended June 30, 2022 Number of shares Weighted average exercise price per share Number of shares Weighted average exercise price per share Outstanding, beginning of perio 15,975,528 $ 1.27 - $ - Granted 675,500 1.27 - - Exercised - - - - Forfeited (170,746 ) 1.27 - - Expired (16,317 ) 1.27 - - Outstanding, end of period 16,463,965 1.27 - - Options exercisable, end of period 5,685,566 $ 1.27 - $ - As of June 30, 2023 Options outstanding Options exercisable Exercise price Number outstanding Weighted average exercise price per share Weighted average remaining contractual life (years) Aggregate intrinsic value Number exercisable Weighted average exercise price per share Weighted average remaining contractual life (years) Aggregate intrinsic value $0 - $1.27 16,463,965 $ 1.27 6.4 $ - 5,685,566 $ 1.27 6.4 $ - 16,463,965 $ 1.27 6.4 $ - 5,685,566 $ 1.27 6.4 $ - Total unrecognized compensation cost relating to unvested stock options at June 30, 2023 mately $5.2 of 2.6 2022 On January 16, 2023 four not ten The fair value of each option grant is estimated on the date of grant using the Black-Scholes option-pricing model. Because option-pricing models require the use of subjective assumptions, changes in these assumptions can materially affect the fair value of the options. The Company calculates expected volatility based on the actual volatility of comparable publicly traded companies. The risk-free rate assumed in valuing the options is based on the U.S. Treasury yield curve in effect at the time of grant for the expected term of the option. The Company assumes the expected dividend yield to be zero. Details of Ting's stock option transactions for the three six June 30, 2023 June 30, 2022 Three Months Ended June 30, 2023 Three Months Ended June 30, 2022 Number of shares Weighted average exercise price per share Number of shares Weighted average exercise price per share Outstanding, beginning of period 7,279,527 $ 6.00 - $ - Granted 279,000 6.00 - - Exercised - - - - Forfeited (115,338 ) 6.00 - - Expired (14,527 ) 6.00 - - Outstanding, end of period 7,428,662 6.00 - - Options exercisable, end of period 2,301,540 $ 6.00 - $ - Six Months Ended June 30, 2023 Six Months Ended June 30, 2022 Number of shares Weighted average exercise price per share Number of shares Weighted average exercise price per share Outstanding, beginning of period - $ - - $ - Granted 7,594,000 6.00 - - Exercised - - - - Forfeited (150,811 ) 6.00 - - Expired (14,527 ) 6.00 - - Outstanding, end of period 7,428,662 6.00 - - Options exercisable, end of period 2,301,540 $ 6.00 - $ - As of June 30, 2023 Options outstanding Options exercisable Exercise price Number outstanding Weighted average exercise price per share Weighted average remaining contractual life (years) Aggregate intrinsic value Number exercisable Weighted average exercise price per share Weighted average remaining contractual life (years) Aggregate intrinsic value $0 - $6.00 7,428,662 $ 6.00 6.6 $ - 2,301,540 $ 6.00 6.6 $ - 7,428,662 $ 6.00 6.6 $ - 2,301,540 $ 6.00 6.6 $ - Total unrecognized compensation cost relating to unvested stock options at June 30, 2023 matel y $0.5 o f 2.8 The Company recorded stock-based compensation expense of $2.1 million and 4.3 million for the three six June 30, 2023 three six June 30, 2022 Three Months Ended June 30, Six Months Ended June 30, 2023 2022 2023 2022 Company options $ 1,675 $ 1,436 $ 3,179 $ 2,827 Wavelo options 510 - 1,056 - Ting options 49 - 245 - Capitalized stock based compensation (182 ) - (182 ) - Total Stock Based Compensation expense $ 2,052 $ 1,436 $ 4,298 $ 2,827 The Company capitalizes stock-based compensation costs directly attributable to the development of qualifying assets. Qualifying assets include internally use software (IUS), assets under construction (AUC), equipment, or other long-lived assets that meet the capitalization criteria prescribed by ASC 718. three six June 30, 2023

Note 16 - Fair Value Measuremen

Note 16 - Fair Value Measurement	6 Months Ended
	Jun. 30, 2023
Notes to Financial Statements
Fair Value Disclosures [Text Block]	16. For financial assets and liabilities recorded in our financial statements at fair value we utilize a valuation hierarchy for disclosure of the inputs to valuation used to measure fair value. This hierarchy prioritizes the inputs into three 1 2 3 Equity investments without readily determinable fair value include ownership rights that do not The following table provides a summary of the fair values of the Company’s derivative instruments measured at fair value on a recurring basis as at June 30, 2023 June 30, 2023 Fair Value Measurement Using Assets Level 1 Level 2 Level 3 at Fair value Derivative instrument asset, net $ - $ 1,060 $ - $ 1,060 Total asset, net $ - $ 1,060 $ - $ 1,060 The following table provides a summary of the fair values of the Company’s derivative instruments measured at fair value on a recurring basis as at December 31, 2022 December 31, 2022 Fair Value Measurement Using Assets Level 1 Level 2 Level 3 at Fair value Derivative instrument asset, net $ - $ 1,514 $ - $ 1,514 Total assets, net $ - $ 1,514 $ - $ 1,514

Note 17 - Other Income

Note 17 - Other Income	6 Months Ended
	Jun. 30, 2023
Notes to Financial Statements
Other Income and Other Expense Disclosure [Text Block]	17. On August 1, 2020, one three six June 30, 2023 June 30, 2022. (Dollar amounts in thousands of U.S. dollars) Three Months Ended June 30, Six Months Ended June 30, 2023 2022 2023 2022 Income earned on sale of Transferred Assets $ 4,289 $ 4,520 $ 8,659 $ 9,272 Total Other Income $ 4,289 $ 4,520 $ 8,659 $ 9,272

Note 18 - Redeemable Preferred

Note 18 - Redeemable Preferred Shares	6 Months Ended
	Jun. 30, 2023
Notes to Financial Statements
Redeemable Preferred Shares [Policy Text Block]	18. The Company entered into a Series A Preferred Unit Purchase Agreement (the “Unit Purchase Agreement”) with Generate TF Holdings, LLC, a Delaware limited liability company (“Generate”) on August 8, 2022 ( August 11, 2022 ( third three may first two not second fourth six not 50 The Company's Amended and Restated Limited Liability Company Agreement (the "LLC Agreement"), states that in the event that (i) the Company fails to pay the preferred return for two not Under the terms of the LLC Agreement, the Company is mandatorily required to redeem the redeemable preferred shares prior to the earliest of (i) a sale of the Company, (ii) a public offering, (iii) an event of default (or similar term) by Tucows Inc. or any of its affiliates under, (iv) a material breach if not two six sixth August 10, 2028 8.3 six June 30, 2023, The Company incurred $0.9 million of legal fees related to the redeemable preferred share issuance, which have been reflected as a reduction to the carrying amount of the redeemable preferred unit balance and will be amortized to interest expense, net in the accompanying consolidated statements of operations and comprehensive income (loss) over the expected six On January 30, 2023, On April 21, 2023, On May 4, 2023, with Generate. Under the terms of terms of the Redemption Agreement, Ting Fiber, LLC for a total redemption price of $45.7 million inclusive of the make-whole premium. 470 Terms of the Side Letter Agreement also preclude Ting Fiber, LLC from issuing additional Series A Preferred Units for 365 As of June 30, 2023, fourth The following table summarizes the Company’s borrowings under the preferred share agreement (Dollar amounts in thousands of U.S. dollars): June 30, 2023 December 31, 2022 Opening Balance $ 91,396 $ - Add: Funding at Transaction Close - 60,000 Add: Milestone Funding 35,000 27,500 Add: Accretion of redeemable preferred shares (1) 8,347 3,896 Add: Loss on debt extinguishment 14,680 - Less: Redemption of preferred shares (45,718 ) - Redeemable preferred shares balance 103,705 91,396 Less: Deferred preferred financing costs (735 ) (962 ) Total Redeemable preferred shares $ 102,970 $ 90,434 ( 1 718. three six June 30, 2023 The following table summarizes our scheduled repayments as of June 30, 2023 ( Remainder of 2023 $ - 2024 7,353 2025 18,639 2026 18,536 2027 18,639 Thereafter 133,942 $ 197,109

Note 19 - Contingencies

Note 19 - Contingencies	6 Months Ended
	Jun. 30, 2023
Notes to Financial Statements
Commitments and Contingencies Disclosure [Text Block]	19. From time to time, the Company has legal claims and lawsuits in connection with its ordinary business operations. The Company vigorously defends such claims. While the final outcome with respect to any actions or claims outstanding or pending as of June 30, 2023 not

Note 4 - Derivative Instrumen_2

Note 4 - Derivative Instruments and Hedging Activities (Tables)	6 Months Ended
	Jun. 30, 2023
Notes Tables
Schedule of Derivative Instruments [Table Text Block]	Maturity date (Dollar amounts in thousands of U.S. dollars) Notional amount of U.S. dollars Weighted average exchange rate of U.S. dollars Fair value Asset July - September 2023 $ 18,041 1.3608 $ 513 October - December 2023 14,430 1.3721 547 $ 32,471 1.3658 $ 1,060
Schedule of Derivative Instruments in Statement of Financial Position, Fair Value [Table Text Block]	Derivatives (Dollar amounts in thousands of U.S. dollars) Balance Sheet Location As of June 30, 2023 Fair Value Asset As of December 31, 2022 Fair Value Asset (Liability) Foreign Currency forward contracts designated as cash flow hedges (net) Derivative instruments $ 1,060 $ (84 ) Interest rate swap contract discontinued as a cash flow hedge (net) Derivative instruments - 1,598 Total foreign currency and interest swap forward contracts (net) Derivative instruments $ 1,060 $ 1,514
Schedule of Accumulated Other Comprehensive Income (Loss) [Table Text Block]	Gains and losses on cash flow hedges Tax impact Total AOCI Opening AOCI Balance - March 31, 2023 $ 812 $ (196 ) $ 616 Other comprehensive income (loss) before reclassifications 762 (184 ) 578 Amount reclassified from AOCI 32 (7 ) 25 Amortization of discontinued cash flow hedge (547 ) 132 (415 ) Other comprehensive income (loss) for the three months ended June 30, 2023 247 (59 ) 188 Ending AOCI Balance - June 30, 2023 1,059 (255 ) 804 Gains and losses on cash flow hedges Tax impact Total AOCI Opening AOCI balance - December 31, 2022 $ 1,032 $ (248 ) $ 784 Other comprehensive income (loss) before reclassifications 852 (206 ) 646 Amount reclassified from AOCI 292 (71 ) 221 Amortization of discontinued cash flow hedge (1,117 ) 270 (847 ) Other comprehensive income (loss) for the six months ended June 30, 2023 27 (7 ) 20 Ending AOCI Balance - June 30, 2023 $ 1,059 $ (255 ) $ 804 Derivatives in Cash Flow Hedging Relationship Amount of Gain or (Loss) Recognized in OCI, net of tax, on Derivative Location of Gain or (Loss) Reclassified from AOCI into Income Amount of Gain or (Loss) Reclassified from AOCI into Income Operating expenses $ (25 ) Foreign currency forward contracts for the three months ended June 30, 2023 $ 578 Cost of revenues $ (8 ) Interest rate swap contract for the three months ended June 30, 2023 $ - Interest expense, net $ - Operating expenses $ 10 Foreign currency forward contracts for the three months ended June 30, 2022 $ (187 ) Cost of revenues $ 2 Interest rate swap contract for the three months ended June 30, 2022 $ 382 Interest expense, net $ 86 Derivatives in Cash Flow Hedging Relationship Amount of Gain or (Loss) Recognized in OCI, net of tax, on Derivative Location of Gain or (Loss) Reclassified from AOCI into Income Amount of Gain or (Loss) Reclassified from AOCI into Income Operating expenses $ (235 ) Foreign currency forward contracts for the six months ended June 30, 2023 $ 646 Cost of revenues $ (57 ) Interest rate swap contract for the six months ended June 30, 2023 $ - Interest expense, net $ - Operating expenses $ (49 ) Foreign currency forward contracts for the six months ended June 30, 2022 $ (275 ) Cost of revenues $ (10 ) Interest rate swap contract for the six months ended June 30, 2022 $ 1,438 Interest expense, net $ 69

Note 5 - Goodwill and Other I_2

Note 5 - Goodwill and Other Intangible Assets (Tables)	6 Months Ended
	Jun. 30, 2023
Notes Tables
Schedule of Intangible Assets and Goodwill [Table Text Block]	Surname domain names Direct navigation domain names Brand Customer relationships Technology Network rights Total Amortization period indefinite life indefinite life 7 years 3 - 7 years 2 - 7 years 15 years Balances, March 31, 2023 $ 11,155 $ 1,129 $ 2,422 $ 18,805 $ 2,615 $ 958 $ 37,084 Acquisition of customer relationships - - - 217 - - 217 Amortization expense - - (518 ) (1,911 ) (155 ) (25 ) (2,609 ) Balances, June 30, 2023 $ 11,155 $ 1,129 $ 1,904 $ 17,111 $ 2,460 $ 933 $ 34,692 Surname domain names Direct navigation domain names Brand Customer relationships Technology Network rights Total Amortization period indefinite life indefinite life 7 years 3 - 7 years 2 - 7 years 15 years Balances, December 31, 2022 $ 11,155 $ 1,129 $ 2,940 $ 20,813 $ 2,770 $ 983 $ 39,790 Acquisition of customer relationships - - - 383 - - 383 Amortization expense - - (1,036 ) (4,085 ) (310 ) (50 ) (5,481 ) Balances, June 30, 2023 $ 11,155 $ 1,129 $ 1,904 $ 17,111 $ 2,460 $ 933 $ 34,692
Schedule of Finite-Lived Intangible Assets, Future Amortization Expense [Table Text Block]	Year ending December 31, Remainder of 2023 $ 5,032 2024 5,565 2025 4,365 2026 2,802 2027 1,610 Thereafter 3,034 Total $ 22,408

Note 6 - Syndicated Revolver (T

Note 6 - Syndicated Revolver (Tables)	6 Months Ended
	Jun. 30, 2023
Notes Tables
Schedule of Standby Fees Based on Total Funded Debt to EBITDA Ratio [Table Text Block]	If Total Funded Debt to EBITDA is: Availment type or fee Less than 1.75 Greater than or equal to 1.75 and less than 2.25 Greater than or equal to 2.25 and less than 2.75 Greater than or equal to 2.75 and less than 3.25 Greater than or equal to 3.25 and less than 3.75 Greater than or equal to 3.75 and less than 4.00 Greater than or equal to 4.00 Canadian dollar borrowings based on Bankers’ Acceptance or U.S. dollar borrowings based on SOFR (Margin) 1.50 % 1.75 % 2.25 % 2.50 % 2.75 % 3.00 % 3.50 % Canadian or U.S. dollar borrowings based on Prime Rate or U.S. dollar borrowings based on Base Rate (Margin) 0.25 % 0.50 % 1.0 % 1.25 % 1.50 % 1.75 % 2.25 % Standby fees 0.30 % 0.35 % 0.45 % 0.50 % 0.55 % 0.60 % 0.70 %
Schedule of Debt [Table Text Block]	June 30, 2023 December 31, 2022 Revolver $ 229,900 $ 239,700 Less: unamortized debt discount and issuance costs (605 ) (770 ) Total syndicated revolver 229,295 238,930 Less: syndicated revolver, current portion - - Syndicated revolver, long-term portion $ 229,295 $ 238,930
Schedule of Maturities of Long-Term Debt [Table Text Block]	Remainder of 2023 $ - 2024 229,900 $ 229,900

Note 7 - Notes Payable (Tables)

Note 7 - Notes Payable (Tables)	6 Months Ended
	Jun. 30, 2023
Notes Tables
Schedule of Debt [Table Text Block]	June 30, 2023 December 31, 2022 Revolver $ 229,900 $ 239,700 Less: unamortized debt discount and issuance costs (605 ) (770 ) Total syndicated revolver 229,295 238,930 Less: syndicated revolver, current portion - - Syndicated revolver, long-term portion $ 229,295 $ 238,930
Schedule of Maturities of Long-Term Debt [Table Text Block]	Remainder of 2023 $ - 2024 229,900 $ 229,900
Ting Issuer LLC [Member]
Notes Tables
Schedule of Debt [Table Text Block]	June 30, 2023 December 31, 2022 Principal $ 238,505 $ - Less: unamortized issuance costs (6,520 ) - Less: unamortized discount (10,896 ) Total notes payable 221,089 - Less: notes payable, current portion - - Note payable, long-term portion $ 221,089 $ -
Schedule of Maturities of Long-Term Debt [Table Text Block]	Remainder of 2023 $ - 2024 - 2025 - 2026 - 2027 - Thereafter 238,505 $ 238,505

Note 9 - Basic and Diluted Ea_2

Note 9 - Basic and Diluted Earnings Per Common Share (Tables)	6 Months Ended
	Jun. 30, 2023
Notes Tables
Schedule of Earnings Per Share, Basic and Diluted [Table Text Block]	Three Months Ended June 30, Six Months Ended June 30, 2023 2022 2023 2022 Numerator for basic and diluted earnings per common share: Net income/(loss) for the period $ (30,968 ) $ (3,125 ) $ (50,051 ) $ (6,145 ) Denominator for basic and diluted earnings per common share: Basic weighted average number of common shares outstanding 10,836,652 10,765,595 10,821,608 10,758,691 Effect of outstanding stock options - - - - Diluted weighted average number of shares outstanding 10,836,652 10,765,595 10,821,608 10,758,691 Basic and diluted earnings/(loss) per common share $ (2.86 ) $ (0.29 ) $ (4.63 ) $ (0.57 )

Note 10 - Revenue (Tables)

Note 10 - Revenue (Tables)	6 Months Ended
	Jun. 30, 2023
Notes Tables
Disaggregation of Revenue [Table Text Block]	Three Months Ended June 30, Six Months Ended June 30, 2023 2022 2023 2022 Ting: Fiber Internet Services $ 12,408 $ 10,221 $ 24,261 $ 20,009 Wavelo: Platform Services 10,342 7,970 16,840 14,067 Other Professional Services 409 1,000 1,211 1,750 Total Wavelo 10,751 8,970 18,051 15,817 Tucows Domains Wholesale Domain Services 46,782 46,979 93,075 93,815 Value Added Services 4,745 5,597 9,276 11,246 Total Wholesale 51,527 52,576 102,351 105,061 Retail 8,429 8,487 16,847 17,548 Total Tucows Domains 59,956 61,063 119,198 122,609 Tucows Corporate: Mobile services and eliminations 1,863 2,830 3,898 5,748 $ 84,978 $ 83,084 $ 165,408 $ 164,183
Schedule of Cost of Revenues by Revenue Stream [Table Text Block]	Three Months Ended June 30, Six Months Ended June 30, 2023 2022 2023 2022 Ting: Fiber Internet Services $ 5,357 $ 4,417 $ 9,342 $ 8,455 Wavelo: Platform Services 330 202 664 387 Other Professional Services 369 856 1,061 1,632 Total Wavelo 699 1,058 1,725 2,019 Tucows Domains: Wholesale Domain Services 37,291 36,938 74,293 73,335 Value Added Services 583 643 1,189 1,299 Total Wholesale 37,874 37,581 75,482 74,634 Retail 4,153 3,519 8,266 8,278 Total Tucows Domains 42,027 41,100 83,748 82,912 Tucows Corporate: Mobile services and eliminations 2,660 2,725 5,218 5,335 Network Expenses: Network, other costs 6,993 4,764 13,316 8,944 Network, depreciation of property and equipment 8,757 6,589 17,193 12,484 Network, amortization of intangible assets 379 378 757 756 Network, impairment of property and equipment 74 - 2,016 27 Total Network Expenses 16,203 11,731 33,282 22,211 $ 66,946 $ 61,031 $ 133,315 $ 120,932
Contract with Customer, Contract Asset, Contract Liability, and Receivable [Table Text Block]	June 30, 2023 Balance, beginning of period $ 145,131 Deferred revenue 134,740 Recognized revenue (128,901 ) Balance, end of period $ 150,970 June 30, 2023 Balance, beginning of period $ 7,487 Consideration recognized as revenue 14,924 Transferred to receivables (17,808 ) Balance, end of period $ 4,603

Note 11 - Cost to Obtain and _2

Note 11 - Cost to Obtain and Fulfill a Contract (Tables)	6 Months Ended
	Jun. 30, 2023
Notes Tables
Capitalized Contract Cost [Table Text Block]	June 30, 2023 Balance, beginning of period $ 110,674 Deferral of costs 89,366 Recognized costs (85,882 ) Balance, end of period $ 114,158

Note 12 - Leases (Tables)

Note 12 - Leases (Tables)	6 Months Ended
	Jun. 30, 2023
Notes Tables
Lease, Cost [Table Text Block]	For the Three Months Ended June 30, For the Six Months Ended June 30, 2023 2022 2023 2022 Operating Lease Cost (leases with a total term greater than 12 months) $ 1,347 $ 967 $ 2,638 $ 1,815 Short-term Lease Cost (leases with a total term of 12 months or less) 49 36 146 47 Variable Lease Cost 449 154 916 257 Total Lease Cost $ 1,845 $ 1,157 $ 3,700 $ 2,119 For the Three Months Ended June 30, For the Six Months Ended June 30, Supplemental cashflow information: 2023 2022 2023 2022 Operating Lease - Operating Cash Flows (Fixed Payments) $ 1,464 $ 938 $ 2,858 $ 1,874 Operating Lease - Operating Cash Flows (Liability Reduction) $ 1,263 $ 833 $ 2,495 $ 1,665 New ROU Assets - Operating Leases $ 296 $ 2,167 $ 3,117 $ 3,545 Supplemental balance sheet information related to leases: June 30, 2023 December 31, 2022 Weighted Average Discount Rate 4.88 % 3.09 % Weighted Average Remaining Lease Term 6.20 yrs 7.74 yrs
Lessee, Operating Lease, Liability, to be Paid, Maturity [Table Text Block]	June 30, 2023 Remaining of 2023 $ 2,992 2024 5,472 2025 4,068 2026 2,279 2027 1,468 Thereafter 3,984 Total future lease payments 20,263 Less imputed interest 2,154 Total $ 18,109

Note 13 - Segment Reporting (Ta

Note 13 - Segment Reporting (Tables)	6 Months Ended
	Jun. 30, 2023
Notes Tables
Condensed Income Statement [Table Text Block]	Reconciliation of Loss before Provision for Income Taxes to Adjusted EBITDA Three Months Ended June 30, Six Months Ended June 30, (In Thousands of US Dollars) 2023 2022 2023 2022 (unaudited) (unaudited) (unaudited) (unaudited) (unaudited) Net Loss for the period $ (30,968 ) $ (3,125 ) $ (50,051 ) $ (6,145 ) Less: Provision for income taxes (3,025 ) 738 (4,735 ) 1,817 Depreciation of property and equipment 8,907 6,735 17,495 12,778 Impairment and loss on disposition of property and equipment 74 95 2,016 507 Amortization of intangible assets 2,609 2,843 5,481 5,686 Interest expense, net 10,501 2,422 18,381 4,217 Loss on debt extinguishment 14,680 - 14,680 - Accretion of contingent liability - 50 - 148 Stock-based compensation 2,052 1,436 4,298 2,828 Unrealized loss (gain) on foreign exchange revaluation of foreign denominated monetary assets and liabilities (126 ) 46 (84 ) 100 Acquisition and other costs 1 691 460 944 1,076 Adjusted EBITDA $ 5,395 $ 11,700 $ 8,425 $ 23,012 Ting Wavelo Tucows Domains Tucows Corporate Consolidated Totals For the Three Months Ended June 30, 2023 Net Revenues External Revenues $ 12,408 $ 10,084 $ 59,956 $ 2,530 $ 84,978 Intersegment Revenues - 667 - (667 ) - Total Net Revenues 12,408 10,751 59,956 1,863 84,978 Direct cost of revenues 5,357 699 42,027 2,660 50,743 Segment Gross Margin 7,051 10,052 17,929 (797 ) 34,235 Network, other costs 6,993 Network, depreciation of property and equipment 8,757 Network, amortization of intangible assets 379 Network, impairment of property and equipment 74 Gross profit 18,032 Expenses: Sales and marketing 16,020 Technical operations and development 4,581 General and administrative 8,084 Depreciation of property and equipment 150 Loss on disposition of property and equipment - Amortization of intangible assets 2,230 Loss (gain) on currency forward contracts 68 Total expenses 31,133 Loss from operations (13,101 ) Other income (expenses): Interest expense, net (10,501 ) Loss on debt extinguishment (14,680 ) Income earned on sale of transferred assets 4,289 Other expense, net - Total other income (expense) (20,892 ) Loss before provision for income taxes $ (33,993 ) Adjusted EBITDA $ (10,336 ) $ 3,427 $ 10,578 $ 1,726 $ 5,395 Ting Wavelo Tucows Domains Tucows Corporate Consolidated Totals For the Three Months Ended June 30, 2022 Net Revenues External Revenues $ 10,221 $ 8,799 $ 61,063 $ 3,001 $ 83,084 Intersegment Revenues - 171 - (171 ) - Total Net Revenues 10,221 8,970 61,063 2,830 83,084 Direct cost of revenues 4,417 1,058 41,100 2,725 49,300 Segment Gross Margin 5,804 7,912 19,963 105 33,784 Network, other costs 4,764 Network, depreciation of property and equipment 6,589 Network, amortization of intangible assets 378 Network, impairment of property and equipment - Gross profit 22,053 Expenses: Sales and marketing 13,503 Technical operations and development 3,465 General and administrative 6,814 Depreciation of property and equipment 146 Loss on disposition of property and equipment 95 Amortization of intangible assets 2,465 Loss (gain) on currency forward contracts - Total expenses 26,488 Loss from operations (4,435 ) Other income (expenses): Interest expense, net (2,422 ) Income earned on sale of transferred assets 4,520 Other expense, net (50 ) Total other income (expense) 2,048 Loss before provision for income taxes $ (2,387 ) Adjusted EBITDA $ (6,185 ) $ 3,872 $ 12,107 $ 1,906 $ 11,700 Ting Wavelo Tucows Domains Tucows Corporate Consolidated Totals For the Six Months Ended June 30, 2023 Net Revenues External Revenues $ 24,261 $ 16,726 $ 119,198 $ 5,223 $ 165,408 Intersegment Revenues - 1,325 - (1,325 ) - Total Net Revenues 24,261 18,051 119,198 3,898 165,408 Direct cost of revenues 9,342 1,725 83,748 5,218 100,033 Segment Gross Margin 14,919 16,326 35,450 (1,320 ) 65,375 Network, other costs 13,316 Network, depreciation of property and equipment 17,193 Network, amortization of intangible assets 757 Network, impairment of property and equipment 2,016 Gross profit 32,093 Expenses: Sales and marketing 31,757 Technical operations and development 9,396 General and administrative 16,275 Depreciation of property and equipment 302 Loss on disposition of property and equipment - Amortization of intangible assets 4,724 Loss (gain) on currency forward contracts 23 Total expenses 62,477 Loss from operations (30,384 ) Other income (expenses): Interest expense, net (18,381 ) Loss on debt extinguishment (14,680 ) Income earned on sale of transferred assets, net 8,659 Other expense, net - Total other income (expense) (24,402 ) Loss before provision for income taxes $ (54,786 ) Adjusted EBITDA $ (19,609 ) $ 3,762 $ 20,916 $ 3,356 $ 8,425 Ting Wavelo Tucows Domains Tucows Corporate Consolidated Totals For the Six Months Ended June 30, 2022 Net Revenues External Revenues $ 20,009 $ 15,489 $ 122,609 $ 6,076 $ 164,183 Intersegment Revenues - 328 - (328 ) - Total Net Revenues 20,009 15,161 122,609 6,404 164,183 Direct cost of revenues 8,455 2,019 82,912 5,335 98,721 Segment Gross Margin 11,554 13,142 39,697 1,069 65,462 Network, other costs 8,944 Network, depreciation of property and equipment 12,484 Network, amortization of intangible assets 756 Network, impairment of property and equipment 27 Gross profit 43,251 Expenses: Sales and marketing 25,490 Technical operations and development 7,230 General and administrative 14,110 Depreciation of property and equipment 294 Loss on disposition of property and equipment 480 Amortization of intangible assets 4,930 Loss (gain) on currency forward contracts - Total expenses 52,534 Loss from operations (9,283 ) Other income (expenses): Interest expense, net (4,217 ) Income earned on sale of transferred assets 9,272 Other expense, net (100 ) Total other income (expense) 4,955 Loss before provision for income taxes $ (4,328 ) Adjusted EBITDA $ (10,505 ) $ 5,919 $ 23,881 $ 3,717 $ 23,012
Schedule of Property Plant and Equipment by Geographic Region [Table Text Block]	June 30, 2023 December 31, 2022 Canada $ 1,162 $ 1,240 United States 318,196 280,219 Europe 35 36 $ 319,393 $ 281,495
Schedule of Acquired Intangible Assets by Major Class [Table Text Block]	June 30, 2023 December 31, 2022 Canada $ 2,221 $ 2,736 United States 20,187 24,770 $ 22,408 $ 27,506
Financing Receivable, Allowance for Credit Loss [Table Text Block]	Allowance for doubtful accounts Balance at beginning of period Charged to costs and expenses Write-offs during period Balance at end of period Six Months Ended June 30, 2023 $ 693 $ 90 $ 603 Twelve months ended December 31, 2022 $ 541 $ 152 $ - $ 693

Note 14 - Stockholders' Equity

Note 14 - Stockholders' Equity (Tables)	6 Months Ended
	Jun. 30, 2023
Notes Tables
Schedule of Stockholders Equity [Table Text Block]	Accumulated Additional other Total Common stock paid in Retained comprehensive stockholders' Number Amount capital earnings income (loss) equity Balances, March 31, 2023 10,831,435 $ 32,461 $ 9,759 $ 36,816 $ 616 $ 79,652 Stock-based compensation (1) 21,862 484 1,750 - - 2,234 Net income - - - (30,968 ) - (30,968 ) Other comprehensive income (loss) - - - - 188 188 Balances, June 30, 2023 10,853,297 $ 32,945 $ 11,509 $ 5,848 $ 804 $ 51,106 Accumulated Additional other Total Common stock paid in Retained comprehensive stockholders' Number Amount capital earnings income (loss) equity Balances, December 31, 2022 10,817,110 $ 31,868 $ 8,106 $ 55,899 $ 784 $ 96,657 Stock-based compensation (1) 36,187 1,077 3,403 - 4,480 Net income - - - (50,051 ) - (50,051 ) Other comprehensive income (loss) - - - - 20 20 Balances, June 30, 2023 10,853,297 $ 32,945 $ 11,509 $ 5,848 $ 804 $ 51,106

Note 15 - Share-based Payments

Note 15 - Share-based Payments (Tables)	6 Months Ended
	Jun. 30, 2023
Notes Tables
Share-Based Payment Arrangement, Option, Activity [Table Text Block]	Three Months Ended June 30, 2023 Three Months Ended June 30, 2022 Number of shares Weighted average exercise price per share Number of shares Weighted average exercise price per share Outstanding, beginning of period 1,021,600 $ 62.70 883,254 $ 64.37 Granted 127,055 26.68 211,480 42.07 Exercised - - (975 ) 56.98 Forfeited (9,439 ) 62.26 (15,951 ) 75.87 Expired (7,334 ) 63.84 (7,763 ) 58.62 Outstanding, end of period 1,131,882 55.84 1,070,045 59.88 Options exercisable, end of period 662,210 $ 62.16 540,937 $ 59.62 Six Months Ended June 30, 2023 Six Months Ended June 30, 2022 Number of shares Weighted average exercise price per share Number of shares Weighted average exercise price per share Outstanding, beginning of period 1,036,748 $ 59.97 904,151 $ 64.36 Granted 137,055 26.36 218,480 43.01 Exercised - - (12,567 ) 56.66 Forfeited (27,862 ) 59.82 (31,394 ) 73.05 Expired (14,059 ) 65.54 (8,625 ) 58.97 Outstanding, end of period 1,131,882 55.84 1,070,045 59.88 Options exercisable, end of period 662,210 $ 62.16 540,937 $ 59.62 Three Months Ended June 30, 2023 Three Months Ended June 30, 2022 Number of shares Weighted average exercise price per share Number of shares Weighted average exercise price per share Outstanding, beginning of period 14,469,595 $ 1.27 - $ - Granted 94,750 1.27 - - Exercised - - - - Forfeited (84,063 ) 1.27 - - Expired (16,317 ) 1.27 - - Outstanding, end of period 14,463,965 1.27 - - Options exercisable, end of period 5,685,566 $ 1.27 - $ - Six Months Ended June 30, 2023 Six Months Ended June 30, 2022 Number of shares Weighted average exercise price per share Number of shares Weighted average exercise price per share Outstanding, beginning of perio 15,975,528 $ 1.27 - $ - Granted 675,500 1.27 - - Exercised - - - - Forfeited (170,746 ) 1.27 - - Expired (16,317 ) 1.27 - - Outstanding, end of period 16,463,965 1.27 - - Options exercisable, end of period 5,685,566 $ 1.27 - $ - Three Months Ended June 30, 2023 Three Months Ended June 30, 2022 Number of shares Weighted average exercise price per share Number of shares Weighted average exercise price per share Outstanding, beginning of period 7,279,527 $ 6.00 - $ - Granted 279,000 6.00 - - Exercised - - - - Forfeited (115,338 ) 6.00 - - Expired (14,527 ) 6.00 - - Outstanding, end of period 7,428,662 6.00 - - Options exercisable, end of period 2,301,540 $ 6.00 - $ - Six Months Ended June 30, 2023 Six Months Ended June 30, 2022 Number of shares Weighted average exercise price per share Number of shares Weighted average exercise price per share Outstanding, beginning of period - $ - - $ - Granted 7,594,000 6.00 - - Exercised - - - - Forfeited (150,811 ) 6.00 - - Expired (14,527 ) 6.00 - - Outstanding, end of period 7,428,662 6.00 - - Options exercisable, end of period 2,301,540 $ 6.00 - $ -
Share-Based Payment Arrangement, Option, Exercise Price Range [Table Text Block]	Options outstanding Options exercisable Exercise price Number outstanding Weighted average exercise price per share Weighted average remaining contractual life (years) Aggregate intrinsic value Number exercisable Weighted average exercise price per share Weighted average remaining contractual life (years) Aggregate intrinsic value $21.61 - $26.78 137,055 $ 26.36 7.0 $ 189 - $ - - $ - $30.70 - $30.74 20,000 30.71 6.4 - - - - - $40.04 - $48.00 225,522 42.39 5.6 - 56,656 42.73 5.4 - $51.82 - $59.98 196,958 55.72 1.2 - 192,983 55.72 1.2 - $60.01 - $68.41 303,260 62.10 3.1 - 270,163 62.33 3.0 - $70.13 - $79.51 232,587 78.53 4.7 - 135,471 78.12 4.5 - $80.61 - $82.07 16,500 81.27 5.3 - 6,937 81.60 5.3 - 1,131,882 $ 55.84 4.2 $ 189 662,210 $ 62.16 3.0 $ - Options outstanding Options exercisable Exercise price Number outstanding Weighted average exercise price per share Weighted average remaining contractual life (years) Aggregate intrinsic value Number exercisable Weighted average exercise price per share Weighted average remaining contractual life (years) Aggregate intrinsic value $0 - $1.27 16,463,965 $ 1.27 6.4 $ - 5,685,566 $ 1.27 6.4 $ - 16,463,965 $ 1.27 6.4 $ - 5,685,566 $ 1.27 6.4 $ - Options outstanding Options exercisable Exercise price Number outstanding Weighted average exercise price per share Weighted average remaining contractual life (years) Aggregate intrinsic value Number exercisable Weighted average exercise price per share Weighted average remaining contractual life (years) Aggregate intrinsic value $0 - $6.00 7,428,662 $ 6.00 6.6 $ - 2,301,540 $ 6.00 6.6 $ - 7,428,662 $ 6.00 6.6 $ - 2,301,540 $ 6.00 6.6 $ -
Share-Based Payment Arrangement, Expensed and Capitalized, Amount [Table Text Block]	Three Months Ended June 30, Six Months Ended June 30, 2023 2022 2023 2022 Company options $ 1,675 $ 1,436 $ 3,179 $ 2,827 Wavelo options 510 - 1,056 - Ting options 49 - 245 - Capitalized stock based compensation (182 ) - (182 ) - Total Stock Based Compensation expense $ 2,052 $ 1,436 $ 4,298 $ 2,827

Note 16 - Fair Value Measurem_2

Note 16 - Fair Value Measurement (Tables)	6 Months Ended
	Jun. 30, 2023
Notes Tables
Schedule of Fair Value, Assets and Liabilities Measured on Recurring Basis [Table Text Block]	June 30, 2023 Fair Value Measurement Using Assets Level 1 Level 2 Level 3 at Fair value Derivative instrument asset, net $ - $ 1,060 $ - $ 1,060 Total asset, net $ - $ 1,060 $ - $ 1,060 December 31, 2022 Fair Value Measurement Using Assets Level 1 Level 2 Level 3 at Fair value Derivative instrument asset, net $ - $ 1,514 $ - $ 1,514 Total assets, net $ - $ 1,514 $ - $ 1,514

Note 17 - Other Income (Tables)

Note 17 - Other Income (Tables)	6 Months Ended
	Jun. 30, 2023
Notes Tables
Schedule of Other Nonoperating Income (Expense) [Table Text Block]	(Dollar amounts in thousands of U.S. dollars) Three Months Ended June 30, Six Months Ended June 30, 2023 2022 2023 2022 Income earned on sale of Transferred Assets $ 4,289 $ 4,520 $ 8,659 $ 9,272 Total Other Income $ 4,289 $ 4,520 $ 8,659 $ 9,272

Note 18 - Redeemable Preferre_2

Note 18 - Redeemable Preferred Shares (Tables)	6 Months Ended
	Jun. 30, 2023
Notes Tables
Financial Instruments Subject to Mandatory Redemption Disclosure [Table Text Block]	June 30, 2023 December 31, 2022 Opening Balance $ 91,396 $ - Add: Funding at Transaction Close - 60,000 Add: Milestone Funding 35,000 27,500 Add: Accretion of redeemable preferred shares (1) 8,347 3,896 Add: Loss on debt extinguishment 14,680 - Less: Redemption of preferred shares (45,718 ) - Redeemable preferred shares balance 103,705 91,396 Less: Deferred preferred financing costs (735 ) (962 ) Total Redeemable preferred shares $ 102,970 $ 90,434
Mandatorily Redeemable Capital Stock [Table Text Block]	Remainder of 2023 $ - 2024 7,353 2025 18,639 2026 18,536 2027 18,639 Thereafter 133,942 $ 197,109

Note 4 - Derivative Instrumen_3

Note 4 - Derivative Instruments and Hedging Activities (Details Textual) - USD ($) $ in Thousands	6 Months Ended
	Jun. 30, 2023	Dec. 31, 2022	May 31, 2020
Interest Rate Swap [Member]
Derivative, Notional Amount	$ 0	$ 70,000	$ 70,000
Interest Rate Swap [Member] | Designated as Hedging Instrument [Member]
Derivative, Notional Amount		70,000
Forward Contracts [Member]
Derivative, Notional Amount	32,500	49,700
Forward Contracts [Member] | Designated as Hedging Instrument [Member]
Derivative, Notional Amount	$ 32,500	$ 49,700
Forward Contracts [Member] | Minimum [Member]
Derivative, Term of Contract (Month)	1 month
Forward Contracts [Member] | Maximum [Member]
Derivative, Term of Contract (Month)	12 years

Note 4 - Derivative Instrumen_4

Note 4 - Derivative Instruments and Hedging Activities - Foreign Currency Forward Contracts (Details) $ in Thousands	Jun. 30, 2023 USD ($)
Foreign Exchange Forward 1 [Member]
Notional amount of U.S. dollars	$ 18,041
Weighted average exchange rate of U.S. dollars	1.3608
Fair value asset	$ 513
Foreign Exchange Forward 2 [Member]
Notional amount of U.S. dollars	$ 14,430
Weighted average exchange rate of U.S. dollars	1.3721
Foreign currency forward contracts, asset	$ 547
Foreign Exchange Forward 3 [Member]
Notional amount of U.S. dollars	$ 32,471
Weighted average exchange rate of U.S. dollars	1.3658
Foreign currency forward contracts, asset	$ 1,060

Note 4 - Derivative Instrumen_5

Note 4 - Derivative Instruments and Hedging Activities - Fair Value of Derivative Instruments in the Consolidated Balance Sheets (Details) - Derivative Instruments [Member] - USD ($) $ in Thousands	Jun. 30, 2023	Dec. 31, 2022
Total foreign currency and interest swap forward contracts (net)	$ 1,060	$ 1,514
Interest Rate Swap [Member]
Interest rate swap contract discontinued as a cash flow hedge (net)	0	1,598
Designated as Hedging Instrument [Member] | Cash Flow Hedging [Member]
Foreign currency forward contracts, asset	$ 1,060
Foreign currency forward contracts, liability		$ (84)

Note 4 - Derivative Instrumen_6

Note 4 - Derivative Instruments and Hedging Activities - Movement in AOCI Balance (Details) - USD ($) $ in Thousands	3 Months Ended		6 Months Ended
	Jun. 30, 2023	Jun. 30, 2022	Jun. 30, 2023	Jun. 30, 2022
AOCI balance, Gains and losses on cash flow hedges	$ 812		$ 1,032
AOCI balance, Tax impact	(196)		(248)
AOCI balance	616		784
Other comprehensive income (loss) before reclassifications, Gains and losses on cash flow hedges	762		852
Other comprehensive income (loss) before reclassifications, Tax impact	(184)		(206)
Other comprehensive income (loss) before reclassifications	578	$ 195	646	$ 1,163
Amount reclassified from AOCI, Gains and losses on cash flow hedges	32		292
Amount reclassified from AOCI, Tax impact	(7)		(71)
Amount reclassified from AOCI	25		221
Amortization of discontinued cash flow hedge, Gains and losses on cash flow hedges	(547)		(1,117)
Amortization of discontinued cash flow hedge, Tax impact	132		270
Amortization of discontinued cash flow hedge	(415)		(847)
Other comprehensive income (loss), Gains and losses on cash flow hedges	247		27
Other comprehensive income (loss), Tax impact	(59)		(7)
Other comprehensive income (loss) for the three months ended June 30, 2023	188		20
AOCI balance, Gains and losses on cash flow hedges	1,059		1,059
AOCI balance, Tax impact	(255)		(255)
AOCI balance	804		804
Amount of Gain or (Loss) Recognized in OCI, net of tax, on Derivative	188		20
Designated as Hedging Instrument [Member] | Interest Rate Swap [Member] | Interest Expense, Net [Member]
Other comprehensive income (loss) for the three months ended June 30, 2023	0		0
Amount of Gain or (Loss) Recognized in OCI, net of tax, on Derivative	0		0
Cash Flow Hedging [Member] | Designated as Hedging Instrument [Member] | Operating Expense [Member]
Other comprehensive income (loss) for the three months ended June 30, 2023			646
Amount of Gain or (Loss) Recognized in OCI, net of tax, on Derivative			646
Cash Flow Hedging [Member] | Designated as Hedging Instrument [Member] | Cost of Sales [Member]
Other comprehensive income (loss) for the three months ended June 30, 2023	578	(187)		(275)
Amount of Gain or (Loss) Recognized in OCI, net of tax, on Derivative	578	(187)		(275)
Cash Flow Hedging [Member] | Designated as Hedging Instrument [Member] | Interest Expense, Net [Member]
Other comprehensive income (loss) for the three months ended June 30, 2023		382		1,438
Amount of Gain or (Loss) Recognized in OCI, net of tax, on Derivative		382		1,438
Cash Flow Hedging [Member] | Designated as Hedging Instrument [Member] | Foreign Exchange Forward [Member] | Operating Expense [Member]
Amount of Gain or Reclassified from AOCI into Income	(25)	10	(235)	(49)
Cash Flow Hedging [Member] | Designated as Hedging Instrument [Member] | Foreign Exchange Forward [Member] | Cost of Sales [Member]
Amount of Gain or Reclassified from AOCI into Income	(8)	2	(57)	(10)
Cash Flow Hedging [Member] | Designated as Hedging Instrument [Member] | Foreign Exchange Forward [Member] | Interest Expense, Net [Member]
Amount of Gain or Reclassified from AOCI into Income		$ 86		$ 69
Cash Flow Hedging [Member] | Designated as Hedging Instrument [Member] | Interest Rate Swap [Member] | Interest Expense, Net [Member]
Amount of Gain or Reclassified from AOCI into Income	$ 0		$ 0

Note 5 - Goodwill and Other I_3

Note 5 - Goodwill and Other Intangible Assets (Details Textual) - USD ($) $ in Thousands	3 Months Ended	6 Months Ended
	Jun. 30, 2023	Jun. 30, 2023	Dec. 31, 2022
Goodwill, Ending Balance	$ 130,410	$ 130,410	$ 130,410
Goodwill, Impairment Loss	0	0
Finite-Lived Intangible Assets Acquired	$ 217	$ 383
Customer Assets and Domain Names [Member]
Finite-Lived Intangible Asset, Useful Life (Year)	7 years	7 years
Finite-Lived Intangible Assets Acquired	$ 200	$ 400
Minimum [Member]
Finite-Lived Intangible Asset, Useful Life (Year)	2 years	2 years
Maximum [Member]
Finite-Lived Intangible Asset, Useful Life (Year)	15 years	15 years
Domain Services Operating Segment [Member]
Goodwill, Ending Balance	$ 107,700	$ 107,700
Goodwill Percentage Related to Operating Segments	83%	83%
Network Access Services [Member]
Goodwill, Ending Balance	$ 22,700	$ 22,700
Goodwill Percentage Related to Operating Segments	17%	17%

Note 5 - Goodwill and Other I_4

Note 5 - Goodwill and Other Intangible Assets - Acquired Intangible Assets by Major Class (Details) - USD ($) $ in Thousands	3 Months Ended		6 Months Ended
	Jun. 30, 2023	Jun. 30, 2022	Jun. 30, 2023	Jun. 30, 2022
Balances	$ 37,084		$ 39,790
Acquisition of customer relationships	217		383
Amortization expense	(2,609)	$ (2,843)	(5,481)	$ (5,686)
Balances	34,692		34,692
Brand [Member]
Balances	2,422		2,940
Acquisition of customer relationships	0		0
Amortization expense	(518)		(1,036)
Balances	1,904		1,904
Customer Relationships [Member]
Balances	18,805		20,813
Acquisition of customer relationships	217		383
Amortization expense	(1,911)		(4,085)
Balances	17,111		17,111
Technology-Based Intangible Assets [Member]
Balances	2,615		2,770
Acquisition of customer relationships	0		0
Amortization expense	(155)		(310)
Balances	2,460		2,460
Network Rights [Member]
Balances	958		983
Acquisition of customer relationships	0		0
Amortization expense	(25)		(50)
Balances	933		933
Surname Domain Names [Member]
Balances	11,155		11,155
Acquisition of customer relationships	0		0
Balances	11,155		11,155
Direct Navigation Domain Names [Member]
Balances	1,129		1,129
Acquisition of customer relationships	0		0
Balances	$ 1,129		$ 1,129

Note 5 - Goodwill and Other I_5

Note 5 - Goodwill and Other Intangible Assets - Estimated Future Amortization Expense of Intangible Assets (Details) - USD ($) $ in Thousands	Jun. 30, 2023	Dec. 31, 2022
Remainder of 2023	$ 5,032
2024	5,565
2025	4,365
2026	2,802
2027	1,610
Thereafter	3,034
Total	$ 22,408	$ 27,506

Note 6 - Syndicated Revolver (D

Note 6 - Syndicated Revolver (Details Textual) - Royal Bank, Bank of Montreal, Bank of Nova Scotia, HSBC and CIBC [Member] $ in Millions		6 Months Ended
	Aug. 08, 2022	Jun. 30, 2023 USD ($)	Dec. 31, 2023	Dec. 30, 2023	Sep. 30, 2023	Sep. 23, 2023	Mar. 14, 2023 USD ($)	Oct. 26, 2021 USD ($)	Jun. 14, 2019 USD ($)
Maximum Total Funded Debt to EBITDA Ratio	4				3.75		4.50
Minimum Fixed Charge Coverage Ratio	3
Debt Instrument, SOFR Floor	0%
Line of Credit Facility, Periodic Payment		$ 9.8
Forecast [Member]
Maximum Total Funded Debt to EBITDA Ratio				3.75		4
Minimum Fixed Charge Coverage Ratio			3
Secured Overnight Financing Rate (SOFR) Overnight Index Swap Rate [Member]
Debt Instrument, Basis Spread on Variable Rate	0.10%
Adjusted One Month SOFR [Member]
Debt Instrument, Basis Spread on Variable Rate	0.10%
Adjusted Three Month SOFR [Member]
Debt Instrument, Basis Spread on Variable Rate	0.15%
Adjusted Six Month SOFR [Member]
Debt Instrument, Basis Spread on Variable Rate	0.25%
Guaranteed Credit Facility [Member]
Line of Credit Facility, Maximum Borrowing Capacity									$ 240
Accordion Facility [Member]
Line of Credit Facility, Maximum Borrowing Capacity								$ 240
Line of Credit Facility, Suspended Amount							$ 60

Note 6 - Syndicated Revolver -

Note 6 - Syndicated Revolver - Schedule of Standby Fees Based on Total Funded Debt to EBITDA Ratio (Details)	6 Months Ended
	Jun. 30, 2023
Debt to EBITDA is Less Than 1.75 [Member]
Standby fees	0.30%
Debt to EBITDA is Greater Than or Equal to 1.75 and Less Than 2.25 [Member]
Standby fees	0.35%
Debt to EBITDA is Greater Than or Equal to 2.25 and Less Than 2.75 [Member]
Standby fees	0.45%
Debt to EBITDA is Greater Than or Equal to 2.75 and Less Than 3.25 [Member]
Standby fees	0.50%
Debt to EBITDA is Greater Than or Equal to 3.25 and Less Than 3.75 [Member]
Standby fees	0.55%
Debt to EBITDA Greater than Or Equal To 3.75 and Less than 4.00 [Member]
Standby fees	0.60%
Debt to EBITDA is Greater Than or Equal to 4.00 [Member]
Standby fees	0.70%
Bank of Montreal and Royal Bank of Canada [Member] | Secured Overnight Financing Rate (SOFR) Overnight Index Swap Rate [Member] | Debt to EBITDA is Less Than 1.75 [Member]
Basis Spread on Variable Rate	1.50%
Bank of Montreal and Royal Bank of Canada [Member] | Secured Overnight Financing Rate (SOFR) Overnight Index Swap Rate [Member] | Debt to EBITDA is Greater Than or Equal to 1.75 and Less Than 2.25 [Member]
Basis Spread on Variable Rate	1.75%
Bank of Montreal and Royal Bank of Canada [Member] | Secured Overnight Financing Rate (SOFR) Overnight Index Swap Rate [Member] | Debt to EBITDA is Greater Than or Equal to 2.25 and Less Than 2.75 [Member]
Basis Spread on Variable Rate	2.25%
Bank of Montreal and Royal Bank of Canada [Member] | Secured Overnight Financing Rate (SOFR) Overnight Index Swap Rate [Member] | Debt to EBITDA is Greater Than or Equal to 2.75 and Less Than 3.25 [Member]
Basis Spread on Variable Rate	2.50%
Bank of Montreal and Royal Bank of Canada [Member] | Secured Overnight Financing Rate (SOFR) Overnight Index Swap Rate [Member] | Debt to EBITDA is Greater Than or Equal to 3.25 and Less Than 3.75 [Member]
Basis Spread on Variable Rate	2.75%
Bank of Montreal and Royal Bank of Canada [Member] | Secured Overnight Financing Rate (SOFR) Overnight Index Swap Rate [Member] | Debt to EBITDA Greater than Or Equal To 3.75 and Less than 4.00 [Member]
Basis Spread on Variable Rate	3%
Bank of Montreal and Royal Bank of Canada [Member] | Secured Overnight Financing Rate (SOFR) Overnight Index Swap Rate [Member] | Debt to EBITDA is Greater Than or Equal to 4.00 [Member]
Basis Spread on Variable Rate	3.50%
Bank of Montreal and Royal Bank of Canada [Member] | Base Rate [Member] | Debt to EBITDA is Less Than 1.75 [Member]
Basis Spread on Variable Rate	0.25%
Bank of Montreal and Royal Bank of Canada [Member] | Base Rate [Member] | Debt to EBITDA is Greater Than or Equal to 1.75 and Less Than 2.25 [Member]
Basis Spread on Variable Rate	0.50%
Bank of Montreal and Royal Bank of Canada [Member] | Base Rate [Member] | Debt to EBITDA is Greater Than or Equal to 2.25 and Less Than 2.75 [Member]
Basis Spread on Variable Rate	1%
Bank of Montreal and Royal Bank of Canada [Member] | Base Rate [Member] | Debt to EBITDA is Greater Than or Equal to 2.75 and Less Than 3.25 [Member]
Basis Spread on Variable Rate	1.25%
Bank of Montreal and Royal Bank of Canada [Member] | Base Rate [Member] | Debt to EBITDA is Greater Than or Equal to 3.25 and Less Than 3.75 [Member]
Basis Spread on Variable Rate	1.50%
Bank of Montreal and Royal Bank of Canada [Member] | Base Rate [Member] | Debt to EBITDA Greater than Or Equal To 3.75 and Less than 4.00 [Member]
Basis Spread on Variable Rate	1.75%
Bank of Montreal and Royal Bank of Canada [Member] | Base Rate [Member] | Debt to EBITDA is Greater Than or Equal to 4.00 [Member]
Basis Spread on Variable Rate	2.25%

Note 6 - Syndicated Revolver _2

Note 6 - Syndicated Revolver - Schedule of Loans Payable (Details) - USD ($) $ in Thousands	Jun. 30, 2023	Dec. 31, 2022
Loans payable	$ 229,295	$ 238,930
Less: unamortized debt discount and issuance costs	(605)	(770)
Less: syndicated revolver, current portion	0	0
Syndicated revolver, long-term portion	229,295	238,930
Revolver Facility [Member]
Loans payable	$ 229,900	$ 239,700

Note 6 - Syndicated Revolver _3

Note 6 - Syndicated Revolver - Principal Repayments (Details) $ in Thousands	Jun. 30, 2023 USD ($)
Remainder of 2023	$ 0
2024	229,900
Long-term Debt	$ 229,900

Note 7 - Notes Payable (Details

Note 7 - Notes Payable (Details Textual) - USD ($)		3 Months Ended		6 Months Ended
	May 04, 2023	Jun. 30, 2023	Jun. 30, 2022	Jun. 30, 2023	Jun. 30, 2022	Dec. 31, 2022
Proceeds from Issuance of Debt		$ 227,258,000	$ 0	$ 227,258,000	$ 0
Amortization of Debt Issuance Costs and Discounts		893,000	147,000	1,131,000	267,000
Funds Held for Clients		3,361,000	0	3,361,000	0	$ 0
Restricted Cash, Noncurrent		$ 8,370,000	$ 0	$ 8,370,000	$ 0	$ 0
Ting Issuer LLC [Member]
Proceeds from Issuance of Debt	$ 220,500,000
Debt Instrument, Unamortized Discount (Premium) and Debt Issuance Costs, Net	11,200,000
Debt Issuance Costs, Net	$ 6,700,000
Debt Instrument, Term (Year)	5 years			10 years
Amortization of Debt Issuance Costs and Discounts	$ 600,000
Debt Instrument, Interest Rate, Increase (Decrease)	5%
Ting Issuer LLC [Member] | Secured Fiber Revenue Notes, Series 2023-1, Class A-2 [Member]
Debt Instrument, Face Amount	$ 168,357,000
Debt Instrument, Interest Rate, Stated Percentage	5.95%
Debt Instrument, Interest Rate, Increase (Decrease)	3.50%
Ting Issuer LLC [Member] | Secured Fiber Revenue Notes, Series 2023-1, Class B [Member]
Debt Instrument, Face Amount	$ 23,289,000
Debt Instrument, Interest Rate, Stated Percentage	7.40%
Debt Instrument, Interest Rate, Increase (Decrease)	5%
Ting Issuer LLC [Member] | Secured Fiber Revenue Notes, Series 2023-1, Class C [Member]
Debt Instrument, Face Amount	$ 46,859,000
Debt Instrument, Interest Rate, Stated Percentage	9.95%
Debt Instrument, Interest Rate, Increase (Decrease)	7.82%

Note 7 - Notes Payable - Schedu

Note 7 - Notes Payable - Schedule of Note Payable (Details) - USD ($) $ in Thousands	Jun. 30, 2023	Dec. 31, 2022
Less: unamortized debt discount and issuance costs	$ (605)	$ (770)
Note payable, long-term portion	221,089	0
Ting Issuer LLC [Member] | The 2023 Term Notes [Member]
Principal	238,505	0
Less: unamortized issuance costs	(6,520)	0
Less: unamortized debt discount and issuance costs	(10,896)
Total notes payable	221,089	0
Less: notes payable, current portion	0	0
Note payable, long-term portion	$ 221,089	$ 0

Note 7 - Notes Payable - Princi

Note 7 - Notes Payable - Principle Repayments (Details) - USD ($) $ in Thousands	Jun. 30, 2023	Dec. 31, 2022
Remainder of 2023	$ 0
2024	229,900
Ting Issuer LLC [Member] | The 2023 Term Notes [Member]
Remainder of 2023	0
2024	0
2025	0
2026	0
2027	0
Thereafter	238,505
Long-Term Debt, Gross	$ 238,505	$ 0

Note 8 - Income Taxes (Details

Note 8 - Income Taxes (Details Textual) - USD ($) $ in Thousands	3 Months Ended		6 Months Ended
	Jun. 30, 2023	Jun. 30, 2022	Jun. 30, 2023	Jun. 30, 2022
Income Tax Expense (Benefit)	$ (3,025)	$ 738	$ (4,735)	$ 1,817
Income (Loss) from Continuing Operations before Income Taxes, Noncontrolling Interest	$ (33,993)	$ (2,387)	$ (54,786)	$ (4,328)

Note 9 - Basic and Diluted Ea_3

Note 9 - Basic and Diluted Earnings Per Common Share - Summary of Basic and Diluted Earnings Per Common Share (Details) - USD ($) $ / shares in Units, $ in Thousands	3 Months Ended		6 Months Ended
	Jun. 30, 2023	Jun. 30, 2022	Jun. 30, 2023	Jun. 30, 2022
Net income/(loss) for the period	$ (30,968)	$ (3,125)	$ (50,051)	$ (6,145)
Shares used in computing basic and diluted loss per common share (note 9) (in shares)	10,836,652	10,765,595	10,821,608	10,758,691
Effect of outstanding stock options (in shares)	0	0	0	0
Diluted weighted average number of shares outstanding (in shares)	10,836,652	10,765,595	10,821,608	10,758,691
Basic and diluted loss per common share (note 9) (in dollars per share)	$ (2.86)	$ (0.29)	$ (4.63)	$ (0.57)

Note 10 - Revenue 1 (Details Te

Note 10 - Revenue 1 (Details Textual)	3 Months Ended		6 Months Ended		12 Months Ended
	Jun. 30, 2023	Jun. 30, 2022	Jun. 30, 2023	Jun. 30, 2022	Dec. 31, 2022
Minimum [Member]
Finite-Lived Intangible Asset, Useful Life (Year)	2 years		2 years
Minimum [Member] | Active Domain Name Contracts [Member]
Finite-Lived Intangible Asset, Useful Life (Year)	1 year		1 year
Maximum [Member]
Finite-Lived Intangible Asset, Useful Life (Year)	15 years		15 years
Maximum [Member] | Active Domain Name Contracts [Member]
Finite-Lived Intangible Asset, Useful Life (Year)	10 years		10 years
Customer Concentration Risk [Member] | Revenue Benchmark [Member]
Number of Customers	1	1	1	1
Customer Concentration Risk [Member] | Revenue Benchmark [Member] | One Customer [Member]
Concentration Risk, Percentage	12%	11%	10%	10%
Customer Concentration Risk [Member] | Accounts Receivable [Member]
Number of Customers			1		1
Customer Concentration Risk [Member] | Accounts Receivable [Member] | One Customer [Member]
Concentration Risk, Percentage			55%		46%

Note 10 - Revenue 2 (Details Te

Note 10 - Revenue 2 (Details Textual) - Active Domain Name Contracts [Member] - Revenue, Remaining Performance Obligation, Expected Timing of Satisfaction, Start Date [Axis]: 2023-07-01	Jun. 30, 2023
Revenue, Remaining Performance Obligation, Percentage	80%
Revenue, Remaining Performance Obligation, Expected Timing of Satisfaction, Period (Month)	12 months

Note 10 - Revenue - Disaggregat

Note 10 - Revenue - Disaggregation of Revenue (Details) - USD ($) $ in Thousands	3 Months Ended		6 Months Ended
	Jun. 30, 2023	Jun. 30, 2022	Jun. 30, 2023	Jun. 30, 2022
Net Revenues	$ 84,978	$ 83,084	$ 165,408	$ 164,183
Domain Name Services [Member] | Wholesale [Member]
Net Revenues	51,527	52,576	102,351	105,061
Domain Name Services [Member] | Domain Services [Member] | Wholesale [Member]
Net Revenues	46,782	46,979	93,075	93,815
Domain Name Services [Member] | Value Added Services [Member] | Wholesale [Member]
Net Revenues	4,745	5,597	9,276	11,246
Operating Segments [Member] | Fiber Internet Services [Member]
Net Revenues	12,408	10,221	24,261	20,009
Operating Segments [Member] | Mobile Platform Services [Member]
Net Revenues	10,751	8,970	18,051	15,817
Operating Segments [Member] | Mobile Platform Services [Member] | Platform Services [Member]
Net Revenues	10,342	7,970	16,840	14,067
Operating Segments [Member] | Mobile Platform Services [Member] | Other Services [Member]
Net Revenues	409	1,000	1,211	1,750
Operating Segments [Member] | Domain Name Services [Member]
Net Revenues	59,956	61,063	119,198	122,609
Operating Segments [Member] | Domain Name Services [Member] | Retail [Member]
Net Revenues	8,429	8,487	16,847	17,548
Consolidation, Eliminations [Member]
Net Revenues	$ 1,863	$ 2,830	$ 3,898	$ 5,748

Note 10 - Revenue - Cost of Rev

Note 10 - Revenue - Cost of Revenue (Details) - USD ($) $ in Thousands	3 Months Ended		6 Months Ended
	Jun. 30, 2023	Jun. 30, 2022	Jun. 30, 2023	Jun. 30, 2022
Network, other costs	$ 6,993	$ 4,764	$ 13,316	$ 8,944
Network, depreciation of property and equipment	8,757	6,589	17,193	12,484
Network, amortization of intangible assets	379	378	757	756
Network, impairment of property and equipment	74	0	2,016	27
Cost of revenue	66,946	61,031	133,315	120,932
Corporate, Non-Segment [Member]
Cost of revenue	2,660	2,725	5,218	5,335
Network Expenses [Member]
Network, other costs	6,993	4,764	13,316	8,944
Network, depreciation of property and equipment	8,757	6,589	17,193	12,484
Network, amortization of intangible assets	379	378	757	756
Network, impairment of property and equipment	74	0	2,016	27
Cost of revenue	16,203	11,731	33,282	22,211
Fiber Internet Services [Member]
Cost of revenue	5,357	4,417	9,342	8,455
Mobile Services [Member]
Cost of revenue	699	1,058	1,725	2,019
Mobile Services [Member] | Platform Services [Member]
Cost of revenue	330	202	664	387
Mobile Services [Member] | Other Services [Member]
Cost of revenue	369	856	1,061	1,632
Domain Name Services [Member]
Cost of revenue	42,027	41,100	83,748	82,912
Domain Name Services [Member] | Wholesale [Member]
Cost of revenue	37,874	37,581	75,482	74,634
Domain Name Services [Member] | Retail Services [Member]
Cost of revenue	4,153	3,519	8,266	8,278
Domain Name Services [Member] | Domain Services [Member] | Wholesale [Member]
Cost of revenue	37,291	36,938	74,293	73,335
Domain Name Services [Member] | Value Added Services [Member] | Wholesale [Member]
Cost of revenue	$ 583	$ 643	$ 1,189	$ 1,299

Note 10 - Revenue - Deferred Re

Note 10 - Revenue - Deferred Revenue and Contract Assets (Details) $ in Thousands	6 Months Ended
	Jun. 30, 2023 USD ($)
Balance, beginning of period	$ 145,131
Deferred revenue	134,740
Recognized revenue	(128,901)
Balance, end of period	150,970
Balance, beginning of period	7,487
Consideration recognized as revenue	14,924
Transferred to receivables	(17,808)
Balance, end of period	$ 4,603

Note 11 - Cost to Obtain and _3

Note 11 - Cost to Obtain and Fulfill a Contract (Details Textual) - USD ($) $ in Thousands	3 Months Ended		6 Months Ended
	Jun. 30, 2023	Jun. 30, 2022	Jun. 30, 2023	Jun. 30, 2022
Capitalized Contract Cost, Amortization	$ (208)	$ (245)	$ (357)	$ (472)
Domain Registration Costs [Member]
Increase (Decrease) in Capitalized Costs			89,400
Capitalized Contract Cost, Amortization			85,900
Capitalized Contract Cost, Impairment Loss			$ 0
Minimum [Member] | Deferred Costs of Acquisition [Member]
Capitalized Contract Cost, Amortization Period (Year)	1 year		1 year
Maximum [Member] | Deferred Costs of Acquisition [Member]
Capitalized Contract Cost, Amortization Period (Year)	10 years		10 years

Note 11 - Costs to Obtain and F

Note 11 - Costs to Obtain and Fulfill a Contract - Capitalized Contract Costs Activity (Details) $ in Thousands	6 Months Ended
	Jun. 30, 2023 USD ($)
Deferral of costs	$ 89,366
Recognized costs	(85,882)
Deferred Costs of Acquisition [Member]
Balance	110,674
Balance	$ 114,158

Note 12 - Leases (Details Textu

Note 12 - Leases (Details Textual)	6 Months Ended
	Jun. 30, 2023
Lessee, Operating Lease, Renewal Term (Year)	5 years
Lessee, Operating Lease, Option to Terminate Term (Year)	1 year
Minimum [Member]
Lessee, Operating Lease, Remaining Lease Term (Year)	1 year
Maximum [Member]
Lessee, Operating Lease, Remaining Lease Term (Year)	20 years

Note 12 - Leases - Components o

Note 12 - Leases - Components of Lease Expense and Other Lease Information (Details) - USD ($) $ in Thousands	3 Months Ended		6 Months Ended
	Jun. 30, 2023	Jun. 30, 2022	Jun. 30, 2023	Jun. 30, 2022	Dec. 31, 2022
Operating Lease - Operating Cash Flows (Fixed Payments)	$ 1,464	$ 938	$ 2,858	$ 1,874
Operating Lease - Operating Cash Flows (Liability Reduction)	1,263	833	2,495	1,665
New ROU Assets - Operating Leases	$ 296	2,167	$ 3,117	3,545
Weighted Average Discount Rate	4.88%		4.88%		3.09%
Weighted Average Remaining Lease Term (Year)	6 years 2 months 12 days		6 years 2 months 12 days		7 years 8 months 26 days
Fiber Internet Services [Member] | Operating Segments [Member]
Operating Lease Cost (leases with a total term greater than 12 months)	$ 1,347
Short-term Lease Cost (leases with a total term of 12 months or less)	49
Variable Lease Cost	449
Total Lease Cost	$ 1,845
Mobile Services [Member] | Operating Segments [Member]
Operating Lease Cost (leases with a total term greater than 12 months)		967	$ 2,638	1,815
Short-term Lease Cost (leases with a total term of 12 months or less)		36	146	47
Variable Lease Cost		154	916	257
Total Lease Cost		$ 1,157	$ 3,700	$ 2,119

Note 12 - Leases - Future Minim

Note 12 - Leases - Future Minimum Lease Payments (Details) $ in Thousands	Jun. 30, 2023 USD ($)
Remaining of 2023	$ 2,992
2024	5,472
2025	4,068
2026	2,279
2027	1,468
Thereafter	3,984
Total future lease payments	20,263
Less imputed interest	2,154
Total	$ 18,109

Note 13 - Segment Reporting (De

Note 13 - Segment Reporting (Details Textual)	3 Months Ended
	Mar. 31, 2023
Number of Operating Segments	3

Note 13 - Segment Reporting - I

Note 13 - Segment Reporting - Information by Reportable Segments (Details) - USD ($) $ in Thousands	3 Months Ended		6 Months Ended
	Jun. 30, 2023	Jun. 30, 2022	Jun. 30, 2023	Jun. 30, 2022
Net income/(loss) for the period	$ (30,968)	$ (3,125)	$ (50,051)	$ (6,145)
Provision for income taxes (note 8)	(3,025)	738	(4,735)	1,817
Depreciation of property and equipment	8,907	6,735	17,495	12,778
Impairment and loss on disposition of property and equipment	74	95	2,016	507
Amortization of intangible assets	2,609	2,843	5,481	5,686
Interest expense, net	10,501	2,422	18,381	4,217
Loss on debt extinguishment	14,680	0	14,680	0
Accretion of contingent consideration	0	50	0	148
Share-Based Payment Arrangement, Expense	2,052	1,436	4,298	2,828
Unrealized loss (gain) on foreign exchange revaluation of foreign denominated monetary assets and liabilities	(126)	46	(84)	100
Acquisition and other costs1	691	460	944	1,076
Adjusted EBITDA	5,395	11,700	8,425	23,012
External Revenues	84,978	83,084	165,408	164,183
Intersegment Revenues	0	0	0	0
Revenues	84,978	83,084	165,408	164,183
Direct cost of revenues	50,743	49,300	100,033	98,721
Segment Gross Margin	34,235	33,784	65,375	65,462
Network, other costs	6,993	4,764	13,316	8,944
Network, depreciation of property and equipment	8,757	6,589	17,193	12,484
Network, amortization of intangible assets	379	378	757	756
Network, impairment of property and equipment	74	0	2,016	27
Gross profit	18,032	22,053	32,093	43,251
Sales and marketing	16,020	13,503	31,757	25,490
Technical operations and development	4,581	3,465	9,396	7,230
General and administrative	8,084	6,814	16,275	14,110
Depreciation of property and equipment	150	146	302	294
Loss on disposition of property and equipment	0	95	0	480
Amortization of intangible assets	2,230	2,465	4,724	4,930
Total expenses	31,133	26,488	62,477	52,534
Loss from operations	(13,101)	(4,435)	(30,384)	(9,283)
Interest expense, net	(10,501)	(2,422)	(18,381)	(4,217)
Loss on debt extinguishment	(14,680)	0	(14,680)	0
Income earned on sale of transferred assets	4,289		8,659
Other expense, net	0	50	0	100
Total other income (expenses)	(20,892)	2,048	(24,402)	4,955
Loss before provision for income taxes	(33,993)	(2,387)	(54,786)	(4,328)
Adjusted EBITDA	5,395	11,700	8,425	23,012
Income earned on sale of transferred assets		4,520	(14,680)	9,272
Income earned on sale of transferred assets, net	4,289		8,659
Ting [Member]
Adjusted EBITDA	(10,336)	(6,185)	(19,609)	(10,505)
External Revenues	12,408	10,221	24,261	20,009
Intersegment Revenues	0	0	0	0
Revenues	12,408	10,221	24,261	20,009
Direct cost of revenues	5,357	4,417	9,342	8,455
Segment Gross Margin	7,051	5,804	14,919	11,554
Adjusted EBITDA	(10,336)	(6,185)	(19,609)	(10,505)
Wavelo [Member]
Adjusted EBITDA	3,427	3,872	3,762	5,919
External Revenues	10,084	8,799	16,726	15,489
Intersegment Revenues	667	171	1,325	328
Revenues	10,751	8,970	18,051	15,161
Direct cost of revenues	699	1,058	1,725	2,019
Segment Gross Margin	10,052	7,912	16,326	13,142
Adjusted EBITDA	3,427	3,872	3,762	5,919
Tucows Domains [Member]
Adjusted EBITDA	10,578	12,107	20,916	23,881
External Revenues	59,956	61,063	119,198	122,609
Intersegment Revenues	0	0	0	0
Revenues	59,956	61,063	119,198	122,609
Direct cost of revenues	42,027	41,100	83,748	82,912
Segment Gross Margin	17,929	19,963	35,450	39,697
Adjusted EBITDA	10,578	12,107	20,916	23,881
Corporate Segment [Member]
Adjusted EBITDA	1,726	1,906	3,356	3,717
External Revenues	2,530	3,001	5,223	6,076
Intersegment Revenues	(667)	(171)	(1,325)	(328)
Revenues	1,863	2,830	3,898	6,404
Direct cost of revenues	2,660	2,725	5,218	5,335
Segment Gross Margin	(797)	105	(1,320)	1,069
Adjusted EBITDA	$ 1,726	$ 1,906	$ 3,356	$ 3,717

Note 13 - Segment Reporting - S

Note 13 - Segment Reporting - Summary of Property and Equipment by Geographic Region (Details) - USD ($) $ in Thousands	Jun. 30, 2023	Dec. 31, 2022
Property and equipment	$ 319,393	$ 281,495
CANADA
Property and equipment	1,162	1,240
UNITED STATES
Property and equipment	318,196	280,219
Europe [Member]
Property and equipment	$ 35	$ 36

Note 13 - Segment Reporting -_2

Note 13 - Segment Reporting - Summary of Amortizable Intangible Assets by Geographic Region (Details) - USD ($) $ in Thousands	Jun. 30, 2023	Dec. 31, 2022
Amortizable intangible assets	$ 22,408	$ 27,506
CANADA
Amortizable intangible assets	2,221	2,736
UNITED STATES
Amortizable intangible assets	$ 20,187	$ 24,770

Note 13 - Segment Reporting -_3

Note 13 - Segment Reporting - Summary of Valuation and Qualifying Accounts (Details) - USD ($) $ in Thousands	6 Months Ended	12 Months Ended
	Jun. 30, 2023	Dec. 31, 2022
Balance at beginning of period	$ 693	$ 541
Charged to costs and expenses		152
Write-offs during period	90	0
Balance at end of period	$ 603	$ 693

Note 14 - Stockholders' Equit_2

Note 14 - Stockholders' Equity (Details Textual) - USD ($) shares in Thousands, $ in Thousands	3 Months Ended		6 Months Ended		18 Months Ended
	Jun. 30, 2023	Jun. 30, 2022	Jun. 30, 2023	Jun. 30, 2022	Sep. 30, 2022	Feb. 10, 2023	Feb. 09, 2023	Feb. 10, 2022	Feb. 09, 2021
Stock Buyback Program 2023 [Member]
Stock Repurchase Program, Authorized Amount						$ 40,000	$ 40,000
Stock Repurchased and Retired During Period, Shares (in shares)			0
Stock Buyback Program 2022 [Member]
Stock Repurchase Program, Authorized Amount								$ 40,000
Stock Repurchased and Retired During Period, Shares (in shares)		0
Stock Buyback Program 2021 [Member]
Stock Repurchase Program, Authorized Amount									$ 40,000
Stock Repurchased and Retired During Period, Shares (in shares)					0
Capitalized Internal Use Software [Member]
Share-Based Payment Arrangement, Amount Capitalized	$ 182	$ 0	$ 182	$ 0

Note 14 - Stockholders' Equit_3

Note 14 - Stockholders' Equity - Stockholders' Equity Transactions (Details) - USD ($) $ in Thousands	3 Months Ended		6 Months Ended
	Jun. 30, 2023	Jun. 30, 2022	Jun. 30, 2023	Jun. 30, 2022
Balances	$ 79,652		$ 96,657
Stock-based compensation(1)	2,234		4,480
Net income	(30,968)	$ (3,125)	(50,051)	$ (6,145)
Other comprehensive income (loss)	188		20
Balances	$ 51,106		$ 51,106
Common Stock [Member]
Balances (in shares)	10,831,435		10,817,110
Balances	$ 32,461		$ 31,868
Stock-based compensation(1) (in shares)	21,862		36,187
Stock-based compensation(1)	$ 484		$ 1,077
Other comprehensive income (loss)	$ 0		$ 0
Balances (in shares)	10,853,297		10,853,297
Balances	$ 32,945		$ 32,945
Additional Paid-in Capital [Member]
Balances	9,759		8,106
Stock-based compensation(1)	1,750		3,403
Other comprehensive income (loss)	0		0
Balances	11,509		11,509
Retained Earnings [Member]
Balances	36,816		55,899
Stock-based compensation(1)	0		0
Net income	(30,968)		(50,051)
Other comprehensive income (loss)	0		0
Balances	5,848		5,848
AOCI Attributable to Parent [Member]
Balances	616		784
Stock-based compensation(1)	0
Other comprehensive income (loss)	188		20
Balances	$ 804		$ 804

Note 15 - Share-based Payment_2

Note 15 - Share-based Payments (Details Textual) - USD ($) $ in Thousands				1 Months Ended		3 Months Ended		6 Months Ended		12 Months Ended
	Jan. 16, 2023	Nov. 09, 2022	Oct. 08, 2010	Nov. 30, 2020	Sep. 30, 2015	Jun. 30, 2023	Jun. 30, 2022	Jun. 30, 2023	Jun. 30, 2022	Dec. 31, 2021	Nov. 22, 2006
Share-Based Payment Arrangement, Expense						$ 2,052	$ 1,436	$ 4,298	$ 2,828
Capitalized Internal Use Software [Member]
Share-Based Payment Arrangement, Amount Capitalized						182	0	182	0
Share-Based Payment Arrangement, Option [Member]
Share-Based Payment Arrangement, Expense						2,100	1,400	4,300	2,800
Equity Compensation Plan 2006 [Member]
Share-based Compensation Arrangement by Share-based Payment Award, Number of Shares Authorized (in shares)			1,725,000	4,000,000	2,475,000						1,250,000
Share-based Compensation Arrangement by Share-based Payment Award, Number of Additional Shares Authorized (in shares)			475,000	1,530,000	750,000
Share-Based Payment Arrangement, Expense						1,675	1,436	3,179	2,827
Equity Compensation Plan 2006 [Member] | Share-Based Payment Arrangement, Option [Member]
Share-based Compensation Arrangement by Share-based Payment Award, Award Vesting Period (Year)										4 years
Share-based Compensation Arrangement by Share-based Payment Award, Expiration Period (Year)										7 years
Equity Compensation Plan 2006 [Member] | Automatic Formula Grants of Nonqualified Stock Options [Member]
Share-based Compensation Arrangement by Share-based Payment Award, Award Vesting Period (Year)										1 year
Share-based Compensation Arrangement by Share-based Payment Award, Expiration Period (Year)										5 years
Share-Based Payment Arrangement, Nonvested Award, Cost Not yet Recognized, Amount						7,400		$ 7,400
Share-Based Payment Arrangement, Nonvested Award, Cost Not yet Recognized, Period for Recognition (Year)								2 years 9 months 18 days
The 2022 Wavelo Equity Compensation Plan [Member]
Share-based Compensation Arrangement by Share-based Payment Award, Award Vesting Period (Year)		3 years
Share-based Compensation Arrangement by Share-based Payment Award, Expiration Period (Year)		7 years
Common Stock, Capital Shares Reserved for Future Issuance (in shares)		20,000,000
Common Stock, Shares, Outstanding (in shares)		100,000,000
Share-Based Payment Arrangement, Expense						510	0	$ 1,056	0
The 2022 Wavelo Equity Compensation Plan [Member] | Share-Based Payment Arrangement, Tranche One [Member]
Share-Based Compensation Arrangement by Share-Based Payment Award, Award Vesting Rights, Percentage		25%
The 2022 Wavelo Equity Compensation Plan [Member] | Share-Based Payment Arrangement, Option [Member]
Share-Based Payment Arrangement, Nonvested Award, Cost Not yet Recognized, Amount						5,200		$ 5,200
Share-Based Payment Arrangement, Nonvested Award, Cost Not yet Recognized, Period for Recognition (Year)								2 years 7 months 6 days
The 2022 Ting Equity Compensation Plan [Member]
Common Stock, Capital Shares Reserved for Future Issuance (in shares)	10
Common Stock, Shares, Outstanding (in shares)	100
Share-Based Payment Arrangement, Expense						49	$ 0	$ 245	$ 0
The 2022 Ting Equity Compensation Plan [Member] | Share-Based Payment Arrangement, Option [Member]
Share-based Compensation Arrangement by Share-based Payment Award, Award Vesting Period (Year)	4 years
Share-Based Payment Arrangement, Nonvested Award, Cost Not yet Recognized, Amount						$ 500		$ 500
Share-Based Payment Arrangement, Nonvested Award, Cost Not yet Recognized, Period for Recognition (Year)								2 years 9 months 18 days
The 2022 Ting Equity Compensation Plan [Member] | Share-Based Payment Arrangement, Option [Member] | Maximum [Member]
Share-based Compensation Arrangement by Share-based Payment Award, Expiration Period (Year)	10 years

Note 15 - Share-based Payment_3

Note 15 - Share-based Payments - Stock Option Transactions (Details) - $ / shares	3 Months Ended		6 Months Ended
	Jun. 30, 2023	Jun. 30, 2022	Jun. 30, 2023	Jun. 30, 2022
The 2022 Ting Equity Compensation Plan [Member]
Outstanding, Number of shares (in shares)	7,279,527		0
Outstanding, Weighted average exercise price per share (in dollars per share)	$ 6		$ 0
Granted, Number of shares (in shares)	279,000		7,594,000
Granted, Weighted average exercise price per share (in dollars per share)	$ 6		$ 6
Exercised, Number of shares (in shares)	0		0
Exercised, Weighted average exercise price per share (in dollars per share)	$ 0		$ 0
Forfeited, Number of shares (in shares)	(115,338)		(150,811)
Forfeited, Weighted average exercise price per share (in dollars per share)	$ 6		$ 6
Expired, Number of shares (in shares)	(14,527)		(14,527)
Expired, Weighted average exercise price per share (in dollars per share)	$ 6		$ 6
Outstanding, Number of shares (in shares)	7,428,662		7,428,662
Outstanding, Weighted average exercise price per share (in dollars per share)	$ 6		$ 6
Options exercisable, Number of shares (in shares)	2,301,540		2,301,540
Options exercisable, Weighted average exercise price per share (in dollars per share)	$ 6		$ 6
The 2022 Wavelo Equity Compensation Plan [Member]
Outstanding, Number of shares (in shares)	14,469,595
Outstanding, Weighted average exercise price per share (in dollars per share)	$ 1.27
Granted, Number of shares (in shares)	94,750		675,500
Granted, Weighted average exercise price per share (in dollars per share)	$ 1.27		$ 1.27
Exercised, Number of shares (in shares)	0		0
Exercised, Weighted average exercise price per share (in dollars per share)	$ 0		$ 0
Forfeited, Number of shares (in shares)	(84,063)		(170,746)
Forfeited, Weighted average exercise price per share (in dollars per share)	$ 1.27		$ 1.27
Expired, Number of shares (in shares)	(16,317)		(16,317)
Expired, Weighted average exercise price per share (in dollars per share)	$ 1.27		$ 1.27
Outstanding, Number of shares (in shares)	14,463,965		14,463,965
Outstanding, Weighted average exercise price per share (in dollars per share)	$ 1.27		$ 1.27
Options exercisable, Number of shares (in shares)	5,685,566		5,685,566
Options exercisable, Weighted average exercise price per share (in dollars per share)	$ 1.27		$ 1.27
The 2022 Wavelo Equity Compensation Plan [Member] | Total Shares [Member]
Outstanding, Number of shares (in shares)	16,463,965		16,463,965
Equity Compensation Plan 2006 [Member]
Outstanding, Number of shares (in shares)	1,021,600	883,254	1,036,748	904,151
Outstanding, Weighted average exercise price per share (in dollars per share)	$ 62.70	$ 64.37	$ 59.97	$ 64.36
Granted, Number of shares (in shares)	127,055	211,480	137,055	218,480
Granted, Weighted average exercise price per share (in dollars per share)	$ 26.68	$ 42.07	$ 26.36	$ 43.01
Exercised, Number of shares (in shares)	0	(975)	0	(12,567)
Exercised, Weighted average exercise price per share (in dollars per share)	$ 0	$ 56.98	$ 0	$ 56.66
Forfeited, Number of shares (in shares)	(9,439)	(15,951)	(27,862)	(31,394)
Forfeited, Weighted average exercise price per share (in dollars per share)	$ 62.26	$ 75.87	$ 59.82	$ 73.05
Expired, Number of shares (in shares)	(7,334)	(7,763)	(14,059)	(8,625)
Expired, Weighted average exercise price per share (in dollars per share)	$ 63.84	$ 58.62	$ 65.54	$ 58.97
Outstanding, Number of shares (in shares)	1,131,882	1,070,045	1,131,882	1,070,045
Outstanding, Weighted average exercise price per share (in dollars per share)	$ 55.84	$ 59.88	$ 55.84	$ 59.88
Options exercisable, Number of shares (in shares)	662,210	540,937	662,210	540,937
Options exercisable, Weighted average exercise price per share (in dollars per share)	$ 62.16	$ 59.62	$ 62.16	$ 59.62

Note 15 - Stock Option Plans -

Note 15 - Stock Option Plans - Summary of Exercise Prices, Weighted Average Remaining Contractual Life and Intrinsic Values of Outstanding Options (Details) $ / shares in Units, $ in Thousands	6 Months Ended
	Jun. 30, 2023 USD ($) $ / shares shares
Equity Compensation Plan 2006 [Member]
Number outstanding (in shares) | shares	1,131,882
Weighted average exercise price per share, options outstanding (in dollars per share)	$ 55.84
Weighted average remaining contractual life, options outstanding (Year)	4 years 2 months 12 days
Aggregate intrinsic value, options outstanding | $	$ 189
Number exercisable (in shares) | shares	662,210
Weighted average exercise price per share, options exercisable (in dollars per share)	$ 62.16
Aggregate intrinsic value, options exercisable | $	$ 0
Weighted average remaining contractual life, options exercisable (Year)	3 years
Equity Compensation Plan 2006 [Member] | Exercise Price Range 01 [Member]
Exercise price - lower (in dollars per share)	$ 21.61
Exercise price - higher (in dollars per share)	$ 26.78
Number outstanding (in shares) | shares	137,055
Weighted average exercise price per share, options outstanding (in dollars per share)	$ 26.36
Weighted average remaining contractual life, options outstanding (Year)	7 years
Aggregate intrinsic value, options outstanding | $	$ 189
Number exercisable (in shares) | shares	0
Weighted average exercise price per share, options exercisable (in dollars per share)	$ 0
Aggregate intrinsic value, options exercisable | $	$ 0
Equity Compensation Plan 2006 [Member] | Exercise Price Range 02 [Member]
Exercise price - lower (in dollars per share)	$ 30.70
Exercise price - higher (in dollars per share)	$ 30.74
Number outstanding (in shares) | shares	20,000
Weighted average exercise price per share, options outstanding (in dollars per share)	$ 30.71
Weighted average remaining contractual life, options outstanding (Year)	6 years 4 months 24 days
Aggregate intrinsic value, options outstanding | $	$ 0
Number exercisable (in shares) | shares	0
Weighted average exercise price per share, options exercisable (in dollars per share)	$ 0
Aggregate intrinsic value, options exercisable | $	$ 0
Equity Compensation Plan 2006 [Member] | Exercise Price Range 03 [Member]
Exercise price - lower (in dollars per share)	$ 40.04
Exercise price - higher (in dollars per share)	$ 48
Number outstanding (in shares) | shares	225,522
Weighted average exercise price per share, options outstanding (in dollars per share)	$ 42.39
Weighted average remaining contractual life, options outstanding (Year)	5 years 7 months 6 days
Aggregate intrinsic value, options outstanding | $	$ 0
Number exercisable (in shares) | shares	56,656
Weighted average exercise price per share, options exercisable (in dollars per share)	$ 42.73
Aggregate intrinsic value, options exercisable | $	$ 0
Weighted average remaining contractual life, options exercisable (Year)	5 years 4 months 24 days
Equity Compensation Plan 2006 [Member] | Exercise Price Range 04 [Member]
Exercise price - lower (in dollars per share)	$ 51.82
Exercise price - higher (in dollars per share)	$ 59.98
Number outstanding (in shares) | shares	196,958
Weighted average exercise price per share, options outstanding (in dollars per share)	$ 55.72
Weighted average remaining contractual life, options outstanding (Year)	1 year 2 months 12 days
Aggregate intrinsic value, options outstanding | $	$ 0
Number exercisable (in shares) | shares	192,983
Weighted average exercise price per share, options exercisable (in dollars per share)	$ 55.72
Aggregate intrinsic value, options exercisable | $	$ 0
Weighted average remaining contractual life, options exercisable (Year)	1 year 2 months 12 days
Equity Compensation Plan 2006 [Member] | Exercise Price Range 05 [Member]
Exercise price - lower (in dollars per share)	$ 60.01
Exercise price - higher (in dollars per share)	$ 68.41
Number outstanding (in shares) | shares	303,260
Weighted average exercise price per share, options outstanding (in dollars per share)	$ 62.10
Weighted average remaining contractual life, options outstanding (Year)	3 years 1 month 6 days
Aggregate intrinsic value, options outstanding | $	$ 0
Number exercisable (in shares) | shares	270,163
Weighted average exercise price per share, options exercisable (in dollars per share)	$ 62.33
Aggregate intrinsic value, options exercisable | $	$ 0
Weighted average remaining contractual life, options exercisable (Year)	3 years
Equity Compensation Plan 2006 [Member] | Exercise Price Range 06 [Member]
Exercise price - lower (in dollars per share)	$ 70.13
Exercise price - higher (in dollars per share)	$ 79.51
Number outstanding (in shares) | shares	232,587
Weighted average exercise price per share, options outstanding (in dollars per share)	$ 78.53
Weighted average remaining contractual life, options outstanding (Year)	4 years 8 months 12 days
Aggregate intrinsic value, options outstanding | $	$ 0
Number exercisable (in shares) | shares	135,471
Weighted average exercise price per share, options exercisable (in dollars per share)	$ 78.12
Aggregate intrinsic value, options exercisable | $	$ 0
Weighted average remaining contractual life, options exercisable (Year)	4 years 6 months
Equity Compensation Plan 2006 [Member] | Exercise Price Range 07 [Member]
Exercise price - lower (in dollars per share)	$ 80.61
Exercise price - higher (in dollars per share)	$ 82.07
Number outstanding (in shares) | shares	16,500
Weighted average exercise price per share, options outstanding (in dollars per share)	$ 81.27
Weighted average remaining contractual life, options outstanding (Year)	5 years 3 months 18 days
Aggregate intrinsic value, options outstanding | $	$ 0
Number exercisable (in shares) | shares	6,937
Weighted average exercise price per share, options exercisable (in dollars per share)	$ 81.60
Aggregate intrinsic value, options exercisable | $	$ 0
Weighted average remaining contractual life, options exercisable (Year)	5 years 3 months 18 days
The 2022 Wavelo Equity Compensation Plan [Member]
Number outstanding (in shares) | shares	16,463,965
Weighted average exercise price per share, options outstanding (in dollars per share)	$ 1.27
Weighted average remaining contractual life, options outstanding (Year)	6 years 4 months 24 days
Aggregate intrinsic value, options outstanding | $	$ 0
Number exercisable (in shares) | shares	5,685,566
Weighted average exercise price per share, options exercisable (in dollars per share)	$ 1.27
Aggregate intrinsic value, options exercisable | $	$ 0
Weighted average remaining contractual life, options exercisable (Year)	6 years 4 months 24 days
The 2022 Wavelo Equity Compensation Plan [Member] | Exercise Price Range 01 [Member]
Exercise price - lower (in dollars per share)	$ 0
Exercise price - higher (in dollars per share)	$ 1.27
Number outstanding (in shares) | shares	16,463,965
Weighted average exercise price per share, options outstanding (in dollars per share)	$ 1.27
Weighted average remaining contractual life, options outstanding (Year)	6 years 4 months 24 days
Aggregate intrinsic value, options outstanding | $	$ 0
Number exercisable (in shares) | shares	5,685,566
Weighted average exercise price per share, options exercisable (in dollars per share)	$ 1.27
Aggregate intrinsic value, options exercisable | $	$ 0
Weighted average remaining contractual life, options exercisable (Year)	6 years 4 months 24 days
The 2022 Ting Equity Compensation Plan [Member]
Number outstanding (in shares) | shares	7,428,662
Weighted average exercise price per share, options outstanding (in dollars per share)	$ 6
Weighted average remaining contractual life, options outstanding (Year)	6 years 7 months 6 days
Aggregate intrinsic value, options outstanding | $	$ 0
Number exercisable (in shares) | shares	2,301,540
Weighted average exercise price per share, options exercisable (in dollars per share)	$ 6
Aggregate intrinsic value, options exercisable | $	$ 0
Weighted average remaining contractual life, options exercisable (Year)	6 years 7 months 6 days
The 2022 Ting Equity Compensation Plan [Member] | Exercise Price Range 01 [Member]
Exercise price - lower (in dollars per share)	$ 0
Exercise price - higher (in dollars per share)	$ 6
Number outstanding (in shares) | shares	7,428,662
Weighted average exercise price per share, options outstanding (in dollars per share)	$ 6
Weighted average remaining contractual life, options outstanding (Year)	6 years 7 months 6 days
Aggregate intrinsic value, options outstanding | $	$ 0
Number exercisable (in shares) | shares	2,301,540
Weighted average exercise price per share, options exercisable (in dollars per share)	$ 6
Aggregate intrinsic value, options exercisable | $	$ 0
Weighted average remaining contractual life, options exercisable (Year)	6 years 7 months 6 days

Note 15 - Share-based Payment_4

Note 15 - Share-based Payments - Stock-based Compensation Allocation to Operating Expenses (Details) - USD ($) $ in Thousands	3 Months Ended		6 Months Ended
	Jun. 30, 2023	Jun. 30, 2022	Jun. 30, 2023	Jun. 30, 2022
Allocated share based compensation expense	$ 2,052	$ 1,436	$ 4,298	$ 2,828
Capitalized Internal Use Software [Member]
Capitalized stock based compensation	(182)	0	(182)	0
Equity Compensation Plan 2006 [Member]
Allocated share based compensation expense	1,675	1,436	3,179	2,827
The 2022 Wavelo Equity Compensation Plan [Member]
Allocated share based compensation expense	510	0	1,056	0
The 2022 Ting Equity Compensation Plan [Member]
Allocated share based compensation expense	49	0	245	0
Total Stock Based Compensation Expense [Member]
Allocated share based compensation expense	$ 2,052	$ 1,436	$ 4,298	$ 2,827

Note 16 - Fair Value Measurem_3

Note 16 - Fair Value Measurement - Summary of the Fair Values of the Company's Derivative Instrument Assets and Liabilities (Details) - Fair Value, Recurring [Member] - USD ($) $ in Thousands	Jun. 30, 2023	Dec. 31, 2022
Derivative instrument asset, net	$ 1,060	$ 1,514
Fair Value, Inputs, Level 1 [Member]
Derivative instrument asset, net	0	0
Fair Value, Inputs, Level 2 [Member]
Derivative instrument asset, net	1,060	1,514
Fair Value, Inputs, Level 3 [Member]
Derivative instrument asset, net	$ 0	$ 0

Note 17 - Other Income (Details

Note 17 - Other Income (Details Textual)	Aug. 01, 2020
Purchase Agreement With DISH Wireless LLC [Member]
Purchase Agreement, Duration of Monthly Fees (Year)	10 years

Note 17 - Other Income - Other

Note 17 - Other Income - Other Income (Expenses) (Details) - USD ($) $ in Thousands	3 Months Ended		6 Months Ended
	Jun. 30, 2023	Jun. 30, 2022	Jun. 30, 2023	Jun. 30, 2022
Income earned on sale of Transferred Assets	$ 4,289	$ 4,520	$ 8,659	$ 9,272
Purchase Agreement With DISH Wireless LLC [Member]
Income earned on sale of Transferred Assets	4,289	4,520	8,659	9,272
Total Other Income	$ 4,289	$ 4,520	$ 8,659	$ 9,272

Note 18 - Redeemable Preferre_3

Note 18 - Redeemable Preferred Shares (Details Textual) - Series A Preferred Units [Member] - USD ($) $ / shares in Units, $ in Millions			3 Months Ended	6 Months Ended
	May 04, 2023	Aug. 08, 2022	Jun. 30, 2023	Jun. 30, 2023	Apr. 21, 2023	Jan. 30, 2023
Unit Purchase Agreement, Preferred Units Issued (in shares)		10,000,000			833,333	5,000,000
Unit Purchase Agreement, Price Per Unit (in dollars per share)	$ 6	$ 6			$ 6	$ 6
Unit Purchase Agreement, Aggregate Additional Preferred Units (in shares)		23,333,333.34
Unit Purchase Agreement, Capital upon the Initial Funding		$ 60			$ 5	$ 30
Unit Purchase Agreement, Additional Capital Commitments		140			$ 77.5
Unit Purchase Agreement, Payment Pursuant to Milestone Fundings		$ 140
Unit Purchase Agreement, Milestone Fundings, Standby Fee Rate		0.50%
Preferred Stock, Dividend Rate, Percentage		15%
Unit Purchase Agreement, Accretion Expense on the Redeemable Preferred Shares		$ 8.3
Legal Fees		$ 0.9
Stock Redeemed or Called During Period, Shares (in shares)	5,173,067
Stock Redeemed or Called During Period, Value Before Discount on Premium	$ 31
Stock Redeemed or Called, Discount on Premium	30%
Stock Redeemed or Called, Discount on Premium, Value	$ 14.7
Stock Redeemed or Called During Period, Value	$ 45.7
Preferred Stock, Liquidation Preference, Value			$ 103	$ 103
Interest Costs Capitalized			$ 0.8	$ 2
Minimum [Member]
Preferred Stock, Dividend Rate, Percentage		13%
Maximum [Member]
Preferred Stock, Dividend Rate, Percentage		17%

Note 18 - Redeemable Preferre_4

Note 18 - Redeemable Preferred Shares - Borrowings (Details) - USD ($) $ in Thousands	6 Months Ended	12 Months Ended
	Jun. 30, 2023	Dec. 31, 2022
Total Redeemable preferred shares	$ 102,970	$ 90,434
Preferred Stock [Member]
Opening Balance	91,396	0
Add: Funding at Transaction Close	0	60,000
Add: Milestone Funding	35,000	27,500
Add: Accretion of redeemable preferred shares(1)	8,347	3,896
Add: Loss on debt extinguishment	14,680	0
Less: Redemption of preferred shares	(45,718)	0
Redeemable preferred shares balance	103,705	91,396
Less: Deferred preferred financing costs	(735)	(962)
Total Redeemable preferred shares	$ 102,970	$ 90,434

Note 18 - Redeemable Preferre_5

Note 18 - Redeemable Preferred Shares - Schedule of Payments (Details) $ in Thousands	Jun. 30, 2023 USD ($)
Remainder of 2023	$ 0
2024	7,353
2025	18,639
2026	18,536
2027	18,639
Thereafter	133,942
Financial Instruments Subject to Mandatory Redemption, Settlement Terms, Share Value, Amount	$ 197,109