Tucows (TCX) 10-Q 7 Nov 24 2024 Q3 Quarterly report Financial data

Document And Entity Information

Document And Entity Information - shares	9 Months Ended
	Sep. 30, 2024	Nov. 04, 2024
Document Information [Line Items]
Entity Central Index Key	0000909494
Entity Registrant Name	TUCOWS INC /PA/
Amendment Flag	false
Current Fiscal Year End Date	--12-31
Document Fiscal Period Focus	Q3
Document Fiscal Year Focus	2024
Document Type	10-Q
Document Quarterly Report	true
Document Period End Date	Sep. 30, 2024
Document Transition Report	false
Entity File Number	1-32600
Entity Incorporation, State or Country Code	PA
Entity Tax Identification Number	23-2707366
Entity Address, Address Line One	96 Mowat Avenue
Entity Address, City or Town	Toronto
Entity Address, State or Province	ON
Entity Address, Postal Zip Code	M6K 3M1
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		11,004,683

Consolidated Balance Sheets (Cu

Consolidated Balance Sheets (Current Period Unaudited) - USD ($) $ in Thousands	Sep. 30, 2024	Dec. 31, 2023
Current assets:
Cash and cash equivalents	$ 75,209	$ 92,687
Restricted cash included in funds held by trustee	4,303	3,639
Accounts receivable, net of allowance for doubtful accounts of $497 as of September 30, 2024 and $511 as of December 31, 2023	18,892	22,206
Contract asset, net (note 10)	0	1,417
Inventory	4,812	6,786
Prepaid expenses and deposits	16,453	17,387
Derivative instrument asset (note 4)	708	2,277
Deferred costs of fulfillment, current portion (note 11)	100,681	95,649
Income taxes recoverable	524	709
Total current assets	221,582	242,757
Deferred costs of fulfillment, long-term portion (note 11)	15,548	15,419
Investments	2,012	2,012
Restricted cash included in secured notes reserve funds	11,579	8,652
Property and equipment, net	355,689	339,644
Right of use lease asset	33,794	27,467
Contract costs	2,445	2,581
Intangible assets, net (note 5)	25,968	29,484
Goodwill (note 5)	130,410	130,410
Total assets	799,027	798,426
Current liabilities:
Accounts payable	9,128	12,676
Accrued liabilities	29,859	35,356
Customer deposits	17,187	19,335
Operating lease liability, current portion (note 12)	5,551	5,397
Deferred revenue, current portion (note 10)	134,745	126,733
Accreditation fees payable	627	609
Income taxes payable	1,775	1,235
Total current liabilities	198,872	201,341
Deferred revenue, long-term portion (note 10)	21,284	21,350
Operating lease liability, long-term portion (note 12)	23,949	18,255
Syndicated revolver (note 6)	196,261	210,354
Notes payable (note 7)	286,641	222,895
Deferred tax liability	2,966	2,966
Stockholders' deficit (note 14)
Common stock - no par value, 250,000,000 shares authorized; 10,985,238 shares issued and outstanding as of September 30, 2024 and 10,903,405 shares issued and outstanding as of December 31, 2023 (note 14)	36,142	34,373
Additional paid-in capital	17,930	14,072
Accumulated deficit	(107,683)	(40,298)
Accumulated other comprehensive income (note 4)	537	1,728
Total stockholders' deficit	(53,074)	9,875
Total liabilities and stockholders' deficit	799,027	798,426
Contingencies (note 20)
Series A Preferred Units [Member]
Current liabilities:
Total Redeemable preferred units	$ 122,128	$ 111,390

Consolidated Balance Sheets (_2

Consolidated Balance Sheets (Current Period Unaudited) (Parentheticals) - USD ($) $ / shares in Thousands, $ in Thousands	Sep. 30, 2024	Dec. 31, 2023
Accounts receivable, allowance for doubtful accounts	$ 497	$ 511
Common stock, no par value (in dollars per share)	$ 0	$ 0
Common stock, shares authorized (in shares)	250,000,000	250,000,000
Common stock, shares issued (in shares)	10,985,238	10,903,405
Common stock, shares outstanding (in shares)	10,985,238	10,903,405
Series A Preferred Units [Member]
Preferred stock, no par value (in dollars per share)	$ 0	$ 0
Preferred shares authorized (in shares)	33,333,333	33,333,333
Preferred shares issued (in shares)	15,243,600	15,243,600
Preferred shares outstanding (in shares)	15,243,600	15,243,600

Consolidated Statements of Oper

Consolidated Statements of Operations and Comprehensive Loss (Unaudited) - USD ($) $ in Thousands	3 Months Ended		9 Months Ended
	Sep. 30, 2024	Sep. 30, 2023	Sep. 30, 2024	Sep. 30, 2023
Net Revenues	$ 92,297	$ 86,971	$ 269,177	$ 252,379
Cost of revenues (note 10)
Direct cost of revenues	52,613	50,717	155,735	150,750
Network, other costs	6,864	7,322	20,790	20,638
Network, depreciation of property and equipment	9,414	9,138	29,336	26,331
Network, amortization of intangible assets (note 5)	366	378	1,097	1,135
Network, impairment of property and equipment	852	2,663	905	4,679
Total cost of revenues	70,109	70,218	207,863	203,533
Gross profit	22,188	16,753	61,314	48,846
Expenses:
Sales and marketing	15,180	17,295	48,491	49,052
Technical operations and development	4,615	4,818	14,153	14,214
General and administrative	11,485	9,399	30,491	25,674
Depreciation of property and equipment	112	137	350	439
Amortization of intangible assets (note 5)	843	2,242	2,992	6,966
Loss (gain) on currency forward contracts (note 4)	0	29	0	52
Total expenses	32,235	33,920	96,477	96,397
Loss from operations	(10,047)	(17,167)	(35,163)	(47,551)
Other income (expenses):
Interest expense, net	(13,095)	(10,739)	(37,527)	(29,120)
Loss on debt extinguishment (note 18)	0	0	0	(14,680)
Income earned on sale of transferred assets, net (note 17)	3,853	4,312	10,831	12,971
Other income (expense), net	66	0	542	0
Total other income (expense)	(9,176)	(6,427)	(26,154)	(30,829)
Loss before provision for income taxes	(19,223)	(23,594)	(61,317)	(78,380)
Provision (recovery) for income taxes	3,074	(822)	6,068	(5,557)
Net loss for the period	(22,297)	(22,772)	(67,385)	(72,823)
Other comprehensive income (loss), net of tax
Unrealized income (loss) on hedging activities (note 4)	415	(483)	(1,015)	163
Net amount reclassified to earnings (note 4)	(7)	(181)	(176)	(807)
Other comprehensive income (loss) net of tax expense (recovery) of $134 and ($211) for the three months ended September 30, 2024 and September 30, 2023, ($376) and ($204) for the nine months ended September 30, 2024 and September 30, 2023 (note 4)	408	(664)	(1,191)	(644)
Comprehensive loss, for the period	$ (21,889)	$ (23,436)	$ (68,576)	$ (73,467)
Basic and diluted loss per common share (note 9) (in dollars per share)	$ (2.03)	$ (2.09)	$ (6.15)	$ (6.71)
Shares used in computing basic and diluted loss per common share (note 9) (in shares)	10,982,820	10,874,659	10,953,778	10,852,079

Consolidated Statements of Op_2

Consolidated Statements of Operations and Comprehensive Loss (Unaudited) (Parentheticals) - USD ($) $ in Thousands	3 Months Ended		9 Months Ended
	Sep. 30, 2024	Sep. 30, 2023	Sep. 30, 2024	Sep. 30, 2023
Other comprehensive income (loss),Tax Expense (Recovery)	$ 134	$ (211)	$ (376)	$ (204)

Consolidated Statements of Cash

Consolidated Statements of Cash Flows (Unaudited) - USD ($) $ in Thousands	3 Months Ended		9 Months Ended
	Sep. 30, 2024	Sep. 30, 2023	Sep. 30, 2024	Sep. 30, 2023
Operating activities:
Net loss for the period	$ (22,297)	$ (22,772)	$ (67,385)	$ (72,823)
Items not involving cash:
Depreciation of property and equipment	9,526	9,275	29,686	26,770
Impairment of property and equipment	852	2,663	905	4,679
Amortization of debt discount and issuance costs	1,159	1,140	3,301	2,271
Amortization of intangible assets	1,209	2,620	4,089	8,101
Net amortization contract costs	16	(255)	136	(612)
Deferred income taxes (recovery)	(129)	(3,258)	350	(9,381)
Net Right of use operating assets/Operating lease liability	(80)	(220)	(479)	(317)
Disposal of domain names	1	3	3	3
Accretion of redeemable preferred units	1,863	2,872	9,758	9,247
Loss on debt extinguishment	0	0	0	14,680
Write off of debt discount and issuance cost	0	277	0	277
Loss on change in the fair value of forward contracts	0	0	0	1,624
Amortization of discontinued cash flow hedge	0	0	0	(1,144)
Stock-based compensation expense	1,808	2,308	5,383	6,606
Undistributed earnings of equity method investee	(28)	0	(378)	0
Change in non-cash operating working capital:
Accounts receivable	(927)	(677)	3,314	(5,785)
Contract assets	31	1,293	1,417	4,177
Inventory	732	12	1,974	(504)
Prepaid expenses and deposits	4,693	1,049	1,312	(2,394)
Deferred costs of fulfillment	(212)	1,520	(5,161)	(1,964)
Income taxes recoverable	1,376	1,445	753	589
Accounts payable	(2,624)	(334)	(4,151)	(5,433)
Accrued liabilities	(749)	(4,000)	(5,593)	293
Customer deposits	(1,250)	(708)	(2,148)	2,957
Deferred revenue	455	(1,216)	7,946	4,623
Accreditation fees payable	11	27	18	(314)
Net cash provided by (used in) operating activities	(4,564)	(6,936)	(14,950)	(13,774)
Financing activities:
Proceeds from issuance of notes payable	62,991	0	62,991	227,258
Redeemable preferred units redemption	0	0	0	(45,718)
Proceeds from redeemable preferred units	0	0	0	35,000
Deferred notes payable financing costs	(2,011)	70	(2,011)	(6,675)
Deferred preferred financing costs	0	0	0	145
Contingent payments for acquisitions	0	0	0	(1,600)
Proceeds received on syndicated revolver	0	52,382	0	52,382
Repayment of syndicated revolver	(2,500)	(58,852)	(14,500)	(68,652)
Payment of syndicated revolver costs	(29)	(1,238)	(48)	(1,554)
Net cash provided by (used in) financing activities	58,451	(7,638)	46,432	190,586
Investing activities:
Additions to property and equipment	(14,516)	(22,572)	(44,793)	(77,476)
Acquisition of intangible assets	(478)	(32)	(576)	(415)
Net cash provided by (used in) investing activities	(14,994)	(22,604)	(45,369)	(77,891)
Increase (decrease) in cash and cash equivalents, restricted cash, and restricted cash equivalents	38,893	(37,178)	(13,887)	98,921
Cash and cash equivalents, restricted cash, and restricted cash equivalents beginning of period	52,198	159,595	104,978	23,496
Cash and cash equivalents, restricted cash, and restricted cash equivalents end of period	91,091	122,417	91,091	122,417
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	75,209	110,736	75,209	110,736
Restricted cash included in funds held by trustee	4,303	3,138	4,303	3,138
Restricted cash included in secured notes reserve funds	11,579	8,543	11,579	8,543
Total Cash and cash equivalents, restricted cash, and restricted cash equivalents end of period	91,091	122,417	91,091	122,417
Supplemental cash flow information:
Interest paid	11,352	5,483	28,856	15,810
Income taxes paid, net	2,451	1,367	5,278	3,342
Supplementary disclosure of non-cash investing and financing activities:
Property and equipment acquired during the period not yet paid for	$ 5,907	$ 74	$ 5,907	$ 74

Note 1 - Organization of the Co

Note 1 - Organization of the Company	9 Months Ended
	Sep. 30, 2024
Notes to Financial Statements
Organization, Consolidation and Presentation of Financial Statements Disclosure [Text Block]	1. Tucows Inc. (referred to throughout this report as the “Company”, “Tucows”, “we”, “us” or through similar expressions) is a corporate parent, allocating capital and providing efficient shared services to its three

Note 2 - Basis of Presentation

Note 2 - Basis of Presentation	9 Months Ended
	Sep. 30, 2024
Notes to Financial Statements
Basis of Accounting [Text Block]	2. The accompanying unaudited interim consolidated balance sheets, and the related consolidated statements of operations and comprehensive loss and cash flows reflect all adjustments, consisting of normal recurring adjustments, that are, in the opinion of management, necessary for a fair presentation of the financial position of Tucows and its subsidiaries as of September 30, 2024 September 30, 2024 2023 10 not may The accompanying unaudited interim consolidated financial statements have been prepared by Tucows in accordance with the rules and regulations of the U.S. Securities and Exchange Commission (the “SEC”) and U.S. Generally Accepted Accounting Principles issued by the Financial Accounting Standards Board. Certain information and footnote disclosures normally included in the Company's annual audited consolidated financial statements and accompanying notes have been condensed or omitted. These interim consolidated financial statements and accompanying notes follow the same accounting policies and methods of application used in the annual financial statements and should be read in conjunction with the Company's audited consolidated financial statements and notes thereto for the year ended December 31, 2023 2023 10 April 1, 2024 ( 2023 no three nine September 30, 2024 2023

Note 3 - Recent Accounting Pron

Note 3 - Recent Accounting Pronouncements	9 Months Ended
	Sep. 30, 2024
Notes to Financial Statements
Accounting Standards Update and Change in Accounting Principle [Text Block]	3. Recent Accounting Pronouncements Not In November 2023, 2023 07, 280 2023 07 280 280 2023 07 not 2023 07 not 2023 07 2023 07 December 15, 2023, December 15, 2024. In December 2023, 2023 09 740 2023 09 2023 09 2023 09 December 15, 2024, not In February 2024, 2024 02 2024 02 not 2024 02 not 2024 02 January 1, 2025 not In March 2024, April 4, 2024, first December 31, 2027.

Note 4 - Derivative Instruments

Note 4 - Derivative Instruments and Hedging Activities	9 Months Ended
	Sep. 30, 2024
Notes to Financial Statements
Derivative Instruments and Hedging Activities Disclosure [Text Block]	4. The Company is exposed to certain risks relating to its ongoing business operations. The primary risks managed by using derivative instruments are foreign exchange rate risk and formerly interest rate risk. Since October 2012, May 2020, 2019 third 2022, June 2023, September 30, 2024, no The Company does not one twelve June 30, 2023. The Company has designated certain of these foreign exchange transactions as cash flow hedges of forecasted transactions under ASU 2017 12, 815 815” 815, September 30, 2024 December 31, 2023 no As of September 30, 2024 815 As of December 31, 2023 815 As of September 30, 2024 Maturity date (Dollar amounts in thousands of U.S. dollars) Notional amount of U.S. dollars Weighted average exchange rate of U.S. dollars Fair value October - December 2024 $ 13,795 $ 1.3686 $ 196 January - March 2025 18,218 1.3697 306 April - June 2025 11,181 1.3692 206 $ 43,194 1.3692 $ 708 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 September 30, 2024 Fair Value Asset As of December 31, 2023 Fair Value Asset Foreign Currency forward contracts designated as cash flow hedges Derivative instruments $ 708 $ 2,277 Total foreign currency forward contracts Derivative instruments $ 708 $ 2,277 Movement in AOCI balance for the three September 30, 2024 (Dollar amounts in thousands of U.S. dollars) Gains and losses on cash flow hedges Tax impact Total AOCI Opening AOCI Balance - June 30, 2024 $ 166 $ (37 ) $ 129 Other comprehensive income (loss) before reclassifications 551 (136 ) 415 Amount reclassified from AOCI (9 ) 2 (7 ) Other comprehensive income (loss) for the three months ended September 30, 2024 542 (134 ) 408 Ending AOCI Balance - September 30, 2024 $ 708 $ (171 ) $ 537 Movement in AOCI balance for the nine September 30, 2024 (Dollar amounts in thousands of U.S. dollars) Gains and losses on cash flow hedges Tax impact Total AOCI Opening AOCI balance - December 31, 2023 $ 2,275 $ (547 ) $ 1,728 Other comprehensive income (loss) before reclassifications (1,336 ) 321 (1,015 ) Amount reclassified from AOCI (231 ) 55 (176 ) Other comprehensive income (loss) for the nine months ended September 30, 2024 (1,567 ) 376 (1,191 ) Ending AOCI Balance - September 30, 2024 $ 708 $ (171 ) $ 537 Effects of derivative instruments on income and OCI for the three September 30, 2024 2023 Derivatives in Cash Flow Hedging Relationship Amount of Gain or (Loss) Recognized in OCI, net of tax, on Derivative Location of Gain or (Loss) Reclassified from AOCI into Income Amount of Gain or (Loss) Reclassified from AOCI into Income Operating expenses $ 7 Foreign currency forward contracts for the three months ended September 30, 2024 $ 415 Cost of revenues $ 2 Operating expenses $ 198 Foreign currency forward contracts for the three months ended September 30, 2023 $ (483 ) Cost of revenues $ 40 Effects of derivative instruments on income and OCI for the nine September 30, 2024 2023 Derivatives in Cash Flow Hedging Relationship Amount of Gain or (Loss) Recognized in OCI, net of tax, on Derivative Location of Gain or (Loss) Reclassified from AOCI into Income Amount of Gain or (Loss) Reclassified from AOCI into Income Operating expenses $ 190 Foreign currency forward contracts for the nine months ended September 30, 2024 $ (1,015 ) Cost of revenues $ 41 Operating expenses $ (38 ) Foreign currency forward contracts for the nine months ended September 30, 2023 $ 163 Cost of revenues $ (17 )

Note 5 - Goodwill and Other Int

Note 5 - Goodwill and Other Intangible Assets	9 Months Ended
	Sep. 30, 2024
Notes to Financial Statements
Goodwill and Intangible Assets Disclosure [Text Block]	5. Goodwill: Goodwill represents the excess of the purchase price over the fair value of tangible and identifiable intangible assets acquired and liabilities assumed in our acquisitions. The Company's Goodwill balance remained consistent at $130.4 million as of September 30, 2024 December 31, 2023 Goodwill is not three nine September 30, 2024 2023 Other Intangible Assets: Intangible assets consist of acquired brand, technology, customer relationships, surname domain names, direct navigation domain names and network rights. The Company considers its intangible assets consisting of surname domain names and direct navigation domain names as indefinite life intangible assets. The Company has the exclusive right to these domain names as long as the annual renewal fees are paid to the applicable registry. Renewals occur routinely and at a nominal cost. The indefinite life intangible assets are not September 30, 2024 September 30, 2023 June 2006 Intangible assets, comprising brand, technology, customer relationships and network rights are being amortized on a straight-line basis over periods of two fifteen For the three nine September 30, 2024 seven Net book value of acquired intangible assets consist of the following (Dollar amounts in thousands of U.S. dollars): Surname domain names Direct navigation domain names Brand Customer relationships Technology Network rights Total Amortization period indefinite life indefinite life 7 years 3 - 7 years 2 - 7 years 15 years Balances, June 30, 2024 $ 11,149 $ 1,128 $ 573 $ 11,178 $ 1,838 $ 834 $ 26,700 Acquisition of customer relationships - - - 478 - - 478 Additions to/(disposals from) domain portfolio, net (1 ) - - - - - (1 ) Amortization expense - - (75 ) (953 ) (156 ) (25 ) (1,209 ) Balances, September 30, 2024 $ 11,148 $ 1,128 $ 498 $ 10,703 $ 1,682 $ 809 $ 25,968 Surname domain names Direct navigation domain names Brand Customer relationships Technology Network rights Total Amortization period indefinite life indefinite life 7 years 3 - 7 years 2 - 7 years 15 years Balances, December 31, 2023 $ 11,151 $ 1,128 $ 870 $ 13,303 $ 2,148 $ 884 $ 29,484 Acquisition of customer relationships - - - 576 - - 576 Additions to/(disposals from) domain portfolio, net (3 ) - - - - - (3 ) Amortization expense - - (372 ) (3,176 ) (466 ) (75 ) (4,089 ) Balances, September 30, 2024 $ 11,148 $ 1,128 $ 498 $ 10,703 $ 1,682 $ 809 $ 25,968 The following table shows the estimated amortization expense for each of the next 5 no Year ending December 31, Remainder of 2024 $ 5,777 2025 3,236 2026 1,699 2027 1,634 2028 386 Thereafter 960 Total $ 13,692

Note 6 - Syndicated Revolver

Note 6 - Syndicated Revolver	9 Months Ended
	Sep. 30, 2024
Notes to Financial Statements
Debt Disclosure [Text Block]	6. 2023 On September 22, 2023, “2023 not “2023 may 3.75:1.00. September 22, 2026, third In connection with the 2023 2023 2019 470. 470 2019 2023 2023 470. During the three nine September 30, 2024, the Company made repayments of $2.5 million and $14.5 million on the 2023 Third Amended 2019 In connection with entering into the 2023 September 22, 2023, August 8, 2022, "2019 2023 The 2023 2023 1 not 4.50:1:00 December 30, 2023; ( 4.25:1:00 December 31, 2023 March 30, 2024; ( 4.00:1.00 March 31, 2024 June 29, 2024; 3.75:1.00 2 four not 3.00:1.00. September 2026. During the three nine September 30, 2024 three nine September 30, 2023 Borrowings under the 2023 If Total Funded Debt to EBITDA is: Availment type or fee Less than 2.00 Greater than or equal to 2.00 and less than 2.75 Greater than or equal to 2.75 and less than 3.50 Greater than or equal to 3.50 and less than 4.00 Greater than or equal to 4.00 Canadian dollar borrowings based on the Canadian overnight repo rate average or U.S. dollar borrowings based on SOFR and letter of credit fees (Margin) 1.50 % 2.00 % 2.50 % 3.00 % 3.50 % Canadian borrowings based on Prime Rate or Canadian or U.S. dollar borrowings based on Base Rate (Margin) 0.25 % 0.75 % 1.25 % 1.75 % 2.25 % Standby fees 0.30 % 0.40 % 0.50 % 0.60 % 0.70 % The following table summarizes Excluding-Ting's borrowings under the credit facilities (Dollar amounts in thousands of U.S. dollars): September 30, 2024 December 31, 2023 Revolver $ 197,400 $ 211,900 Less: unamortized debt discount and issuance costs (1,139 ) (1,546 ) Total Syndicated Revolver 196,261 210,354 Less: Syndicated Revolver, current portion - - Syndicated Revolver, long-term portion $ 196,261 $ 210,354

Note 7 - Notes Payable

Note 7 - Notes Payable	9 Months Ended
	Sep. 30, 2024
Notes to Financial Statements
Long-Term Debt [Text Block]	7. 2023 On May 4, 2023 ( 2023 1, 2, 2023 1, 2023 1, “2023 1933, 2023 The debt discount and issuance costs of the 2023 five 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 2024 On August 20, 2024, August 20, 2024, 2024 1, 2 “2024 2 2024 1, “2024 2024 1, 2024 2 2024 “2024 not 2024 Nil The 2024 May 4, 2023, 2024 1 2024 1 August 20, 2024, 2024 1 2024 2024 August 2054, 2024 August 2029. The debt discount and issuance costs of the 2024 five August 20, 2024 The 2023 2024 2023 2024 2023 2024 not As of September 30, 2024, September 30, 2024, 2023 April 2028 2024 August 2029. During the three nine September 30, 2024, three nine September 30, 2023, 2023 2024 The following table summarizes Ting's borrowings under the 2023 2024 September 30, 2024 December 31, 2023 Principal $ 301,505 $ 238,505 Less: unamortized issuance costs (6,779 ) (5,847 ) Less: unamortized discount (8,085 ) (9,763 ) Total notes payable 286,641 222,895 Less: notes payable, current portion - - Note payable, long-term portion (1) $ 286,641 $ 222,895 ( 1 three nine September 30, 2024, 2023 2024 three nine September 30, 2023, 2023 2024 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 As of September 30, 2024 December 31, 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 2024 May 20, 2023. 2023 2024 As of September 30, 2024 December 31, 2023,

Note 8 - Income Taxes

Note 8 - Income Taxes	9 Months Ended
	Sep. 30, 2024
Notes to Financial Statements
Income Tax Disclosure [Text Block]	8. The Company’s provision for income taxes for interim periods is determined by using an estimated annual effective tax rate, adjusted for discrete items arising during the quarter. At each quarter, the Company updates the estimated annual effective tax rate and makes a year-to-date adjustment to the provision. The estimated annual effective tax rate is subject to volatility due to several factors, including accurately forecasting the Company’s net income before tax, taxable income or loss, the mix of tax jurisdictions to which they relate, intercompany transactions, and changes in statutes, regulations, and case law. For the three nine September 30, 2024 December 31, 2024. three nine September 30, 2024 Comparatively, for the three nine September 30, 2023, December 31, 2023 three nine September 30, 2023

Note 9 - Basic and Diluted Earn

Note 9 - Basic and Diluted Earnings (Loss) Per Common Share	9 Months Ended
	Sep. 30, 2024
Notes to Financial Statements
Earnings Per Share [Text Block]	9. The following table reconciles the numerators and denominators of the basic and diluted earnings per common share computation (Dollar amounts in thousands of US dollars, except for share data): Three Months Ended September 30, Nine Months Ended September 30, 2024 2023 2024 2023 Numerator for basic and diluted loss per common share: Net loss for the period $ (22,297 ) $ (22,772 ) $ (67,385 ) $ (72,823 ) Denominator for basic and diluted loss per common share: Basic weighted average number of common shares outstanding 10,982,820 10,874,659 10,953,778 10,852,079 Effect of outstanding stock options - - - - Diluted weighted average number of shares outstanding 10,982,820 10,874,659 10,953,778 10,852,079 Basic and diluted loss per common share $ (2.03 ) $ (2.09 ) $ (6.15 ) $ (6.71 ) For the three nine September 30, 2024 September 30, 2023,

Note 10 - Revenue

Note 10 - Revenue	9 Months Ended
	Sep. 30, 2024
Notes to Financial Statements
Revenue from Contract with Customer [Text Block]	10. Significant accounting policy The Company’s revenues are derived from (a) the provisioning of retail fiber Internet services through Ting, (b) the CSP solutions and professional services through Wavelo; and from (c) domain name registration contracts, other domain related value-added services, domain sale contracts, and other advertising revenue through Tucows Domains Services. Certain revenues are disclosed under Tucows Corporate as they are considered non-core business activities including Mobile Retail Services, Transition Services Agreement ("TSA") revenue and eliminations of intercompany revenue. Amounts received in advance of meeting the revenue recognition criteria described below are recorded as deferred revenue. All products are generally sold without the right of return or refund. Revenue is measured based on consideration specified in a contract with a customer and excludes any sales incentives and amounts collected on behalf of third Nature of goods and services The following is a description of principal activities – separated by reportable segments – from which the Company generates its revenue. For more detailed information about reportable segments, see Note 13 (a) Ting The Company generates Ting revenues primarily through the provisioning of fixed high-speed Internet access, Ting Internet. Ting Internet contracts provide customers Internet access at their home or business through the installation and use of our fiber optic network. Ting Internet contracts are generally prepaid and grant customers with unlimited bandwidth based on a fixed price per month basis. Because consideration is collected before the service period, revenue is initially deferred and recognized as the Company performs its obligation to provide Internet access. Though the Company does not Ting Internet access services are primarily contracted through the Ting website, for one no In those cases, where payment is not not (b) Wavelo The Company generates Wavelo revenues by providing billing and provisioning platform services to CSPs to whom we also provide other professional services. Platform service agreements contain both platform services and professional services. Platform services offer a variety of solutions that support CSPs, including subscription and billing management, network orchestration and provisioning, and individual developer tools through a single, cloud based service. Consideration under platform service arrangements includes both a variable component that changes each month depending on the number of subscribers hosted on the platform, as well as platform payments and credits. The Company estimates platform payment and credit consideration over the term of the contract and recognizes the portion related to platform services evenly over the term of the contract. The Company recognizes variable subscriber fees, as the fees are invoiced. Platform services represent a single promise to provide continuous access (i.e. a stand-ready performance obligation) to the platform. As each month of providing access to the platform is substantially the same and the customer simultaneously receives and consumes the benefits as access is provided, the performance obligation consists of a series of distinct service periods. Professional services provided under platform service arrangements can include implementation, training, consulting or software development/modification services. Revenues related to professional services are distinct from the other promises in the contract(s) and are recognized as the related services are performed, on the basis of hours consumed. Platform payment and credit consideration is allocated between the platform services and professional services performance obligations by estimating the standalone selling price (“SSP”) of each performance obligation. The Company estimates the SSP of professional services based on observable standalone sales. The SSP of platform services is derived using the residual approach by estimating the total contract consideration and 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 September 30, Nine Months Ended September 30, 2024 2023 2024 2023 Ting: Fiber Internet Services $ 15,310 $ 12,855 $ 43,983 $ 37,116 Wavelo: Platform Services 10,075 10,697 29,935 27,537 Other Professional Services 7 377 38 1,588 Total Wavelo 10,082 11,074 29,973 29,125 Tucows Domains Wholesale Domain Services 49,871 47,657 146,527 140,734 Value Added Services 5,175 4,252 14,402 13,441 Total Wholesale 55,046 51,909 160,929 154,175 Retail 9,669 9,179 28,036 26,111 Total Tucows Domains 64,715 61,088 188,965 180,286 Tucows Corporate: Mobile services and eliminations 2,190 1,954 6,256 5,852 $ 92,297 $ 86,971 $ 269,177 $ 252,379 One three nine September 30, 2024, Comparatively, one customer in the Company's Wavelo operating segment accounted for 14% ($11.1 million) and 11% ($29.1 million) of total revenue amounting during the three nine September 30, 2023, At September 30, 2024 % December 31, 2023, The following is a summary of the Company’s cost of revenue from each significant revenue stream (Dollar amounts in thousands of U.S. dollars): Three Months Ended September 30, Nine Months Ended September 30, 2024 2023 2024 2023 Ting: Fiber Internet Services $ 4,321 $ 4,869 $ 14,434 $ 14,211 Wavelo: Platform Services 63 342 727 1,006 Other Professional Services - 228 26 1,289 Total Wavelo 63 570 753 2,295 Tucows Domains: Wholesale Domain Services 40,180 38,060 117,764 112,352 Value Added Services 509 537 1,576 1,726 Total Wholesale 40,689 38,597 119,340 114,078 Retail 4,216 4,116 12,410 12,383 Total Tucows Domains 44,905 42,713 131,750 126,461 Tucows Corporate: Mobile services and eliminations 3,324 2,565 8,798 7,783 Network Expenses: Network, other costs 6,864 7,322 20,790 20,638 Network, depreciation of property and equipment 9,414 9,138 29,336 26,331 Network, amortization of intangible assets 366 378 1,097 1,135 Network, impairment of property and equipment 852 2,663 905 4,679 Total Network Expenses 17,496 19,501 52,128 52,783 $ 70,109 $ 70,218 $ 207,863 $ 203,533 During the three nine September 30, 2024 During the three nine September 30, 2023, no Contract Balances The following tables provide information about contract assets and contract liabilities (deferred revenue) from contracts with customers. The Company accounts for contract assets and liabilities on a contract-by-contract basis, with each contract presented as either a net contract asset or a net contract liability accordingly. Some of the Company’s long-term contracts with customers are billed in advance of service, such as domain contracts and some professional service contracts. Consideration received from customers related to performance obligations which have not Deferred revenue primarily relates to the portion of the transaction price received in advance related to the unexpired term of domain name registrations and other domain related value-added services, on both a wholesale and retail basis, net of external commissions. Significant changes in deferred revenue for the nine September 30, 2024 Deferred revenue: September 30, 2024 Balance, beginning of period $ 148,083 Deferred revenue 181,583 Recognized revenue (173,637 ) Balance, end of period $ 156,029 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 nine September 30, 2024 Contract assets: September 30, 2024 Balance, beginning of period $ 1,417 Consideration recognized as revenue 3,000 Transferred to receivables (4,417 ) Balance, end of period $ - Remaining Performance Obligations For retail mobile and internet access services, where the performance obligation is part of contracts that have an original expected duration of one one not Although domain registration contracts are deferred over the lives of the individual contracts, which can range from one ten 80 twelve Deferred revenue related to Exact hosting contracts is also deferred over the lives of the individual contracts, which are expected to be fully recognized within the next twelve Professional service revenue related to platform services may not

Note 11 - Costs to Obtain and F

Note 11 - Costs to Obtain and Fulfill a Contract	9 Months Ended
	Sep. 30, 2024
Notes to Financial Statements
Capitalized Contract Costs [Text Block]	11. Deferred costs of fulfillment Deferred costs to fulfill contracts primarily consist of domain registration costs which have been paid to a domain registry and are capitalized as deferred costs of fulfillment. These costs are deferred and amortized over the life of the domain which generally ranges from one ten The breakdown of the movement in the deferred costs of fulfillment balance for the nine September 30, 2024 September 30, 2024 Balance, beginning of period $ 111,068 Deferral of costs 138,514 Amortized expense included in cost of revenue (133,353 ) Balance, end of period $ 116,229

Note 12 - Leases

Note 12 - Leases	9 Months Ended
	Sep. 30, 2024
Notes to Financial Statements
Lessee, Operating Leases [Text Block]	12. We lease datacenters, corporate offices and fiber-optic cables under operating leases. The Company does not Our leases have remaining lease terms of 1 year to 20 years, some of which may may The components of lease expense were as follows (Dollar amounts in thousands of U.S. dollars): For the Three Months Ended September 30, For the Nine Months Ended September 30, 2024 2023 2024 2023 Operating lease cost (leases with a total term greater than 12 months) $ 1,800 $ 1,514 $ 5,158 $ 4,152 Short-term lease cost (leases with a total term of 12 months or less) 9 33 25 168 Variable lease cost 560 486 1,734 1,402 Total lease cost $ 2,369 $ 2,033 $ 6,917 $ 5,722 Lease cost is presented in general and administrative expenses and network expenses within our consolidated statements of operations and comprehensive loss. Information related to leases was as follows (Dollar amounts in thousands of U.S. dollars): For the Three Months Ended September 30, For the Nine Months Ended September 30, Supplemental cash flow information: 2024 2023 2024 2023 Operating lease - operating cash flows (fixed payments) $ 1,927 $ 1,623 $ 5,565 $ 4,481 Operating lease - operating cash flows (liability reduction) $ 1,506 $ 1,325 $ 4,406 $ 3,819 Change due to new right of use assets - operating leases $ 6,290 $ 9,448 $ 10,397 $ 12,565 Supplemental balance sheet information related to leases: September 30, 2024 December 31, 2023 Weighted average discount rate 7.73 % 6.92 % Weighted average remaining lease term 13.37 yrs 10.57 yrs Maturity of lease liability as of September 30, 2024 September 30, 2024 Remaining of 2024 $ 1,997 2025 6,961 2026 5,215 2027 3,629 2028 2,681 Thereafter 29,143 Total future lease payments 49,626 Less imputed interest 20,126 Total $ 29,500 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 September 30, 2024 not not The Company has elected to use the single exchange rate approach when accounting for lease modifications. Under the single exchange rate approach, the entire right of use asset is revalued at the date of modification in the Company’s functional currency provided the re-measurement is not

Note 13 - Segment Reporting

Note 13 - Segment Reporting	9 Months Ended
	Sep. 30, 2024
Notes to Financial Statements
Segment Reporting Disclosure [Text Block]	13. Reportable operating segments We are organized and managed based on three No Certain revenues and expenses disclosed under the Corporate category are excluded from segment EBITDA results as they are centrally managed and not Our reportable operating segments and their principal activities consist of the following: 1. 2. 3. Our segmented results include shared services allocations, including a profit margin, from Tucows Corporate for Finance, Human Resources and other technical services, to the operating units. In addition, Wavelo charges Ting a subscriber based monthly charge for services rendered. Financial impacts from these allocations and cross segment charges are eliminated as part of the Tucows Corporate results. Key measure of segment performance The CEO, as the chief operating decision maker, regularly reviews the operations and performance by segment. The CEO reviews segment revenue, gross margin and adjusted EBITDA (as defined below) as (i) key measures of performance for each segment and (ii) to make decisions about the allocation of resources. Sales and marketing expenses, technical operations and development expenses and general and administrative expenses and not not not not Our key measures of segment performance and their definitions are: 1. 2. not not The Company believes that both segment gross margin and adjusted EBITDA measures are important indicators of the operational strength and performance of its segments, by identifying those items that are not Information by reportable segments (with the exception of disaggregated revenue, which is discussed in “Note 10 Reconciliation of Loss before Provision for Income Taxes to Adjusted EBITDA Three Months Ended September 30, Nine Months Ended September 30, (In Thousands of US Dollars) 2024 2023 2024 2023 Net Loss for the period $ (22,297 ) $ (22,772 ) $ (67,385 ) $ (72,823 ) Less: Provision (recovery) for income taxes 3,074 (822 ) 6,068 (5,557 ) Depreciation of property and equipment 9,526 9,275 29,686 26,770 Impairment and loss on disposition of property and equipment 852 2,663 905 4,679 Amortization of intangible assets 1,209 2,620 4,089 8,101 Interest expense, net 13,095 10,739 37,527 29,120 Loss on debt extinguishment - - - 14,680 Stock-based compensation 1,808 2,308 5,383 6,606 Unrealized loss (gain) on foreign exchange revaluation of foreign denominated monetary assets and liabilities (197 ) 340 357 254 Acquisition and other costs 1 1,618 121 5,438 1,067 Adjusted EBITDA $ 8,688 $ 4,472 $ 22,068 $ 12,897 1 Ting Wavelo Tucows Domains Tucows Corporate Consolidated Totals For the Three Months Ended September 30, 2024 Net revenues External revenues $ 15,310 $ 10,010 $ 64,715 $ 2,262 $ 92,297 Intersegment revenues - 72 - (72 ) - Total net revenues 15,310 10,082 64,715 2,190 92,297 Direct cost of revenues 4,321 63 44,905 3,324 52,613 Segment gross margin 10,989 10,019 19,810 (1,134 ) 39,684 Network, other costs 6,864 Network, depreciation of property and equipment 9,414 Network, amortization of intangible assets 366 Network, impairment of property and equipment 852 Gross profit 22,188 Expenses: Sales and marketing 15,180 Technical operations and development 4,615 General and administrative 11,485 Depreciation of property and equipment 112 Amortization of intangible assets 843 Total expenses 32,235 Loss from operations (10,047 ) Other income (expenses): Interest expense, net (13,095 ) Income earned on sale of transferred assets 3,853 Other expense, net 66 Total other income (expense) (9,176 ) Loss before provision for income taxes $ (19,223 ) Adjusted EBITDA $ (5,070 ) $ 3,429 $ 11,529 $ (1,200 ) $ 8,688 Ting Wavelo Tucows Domains Tucows Corporate Consolidated Totals For the Three Months Ended September 30, 2023 Net revenues External revenues $ 12,855 $ 10,397 $ 61,088 $ 2,631 $ 86,971 Intersegment revenues - 677 - (677 ) - Total net revenues 12,855 11,074 61,088 1,954 86,971 Direct cost of revenues 4,869 570 42,713 2,565 50,717 Segment gross margin 7,986 10,504 18,375 (611 ) 36,254 Network, other costs 7,322 Network, depreciation of property and equipment 9,138 Network, amortization of intangible assets 378 Network, impairment of property and equipment 2,663 Gross profit 16,753 Expenses: Sales and marketing 17,295 Technical operations and development 4,818 General and administrative 9,399 Depreciation of property and equipment 137 Amortization of intangible assets 2,242 Loss (gain) on currency forward contracts 29 Total expenses 33,920 Loss from operations (17,167 ) Other income (expenses): Interest expense, net (10,739 ) Income earned on sale of transferred assets 4,312 Total other income (expense) (6,427 ) Loss before provision for income taxes $ (23,594 ) Adjusted EBITDA $ (12,176 ) $ 4,207 $ 10,913 $ 1,528 $ 4,472 Ting Wavelo Tucows Domains Tucows Corporate Consolidated Totals For the Nine Months Ended September 30, 2024 Net revenues External revenues $ 43,983 $ 29,755 $ 188,965 $ 6,474 $ 269,177 Intersegment revenues - 218 - (218 ) - Total Net revenues 43,983 29,973 188,965 6,256 269,177 Direct cost of revenues 14,434 753 131,750 8,798 155,735 Segment gross margin 29,549 29,220 57,215 (2,542 ) 113,442 Network, other costs 20,790 Network, depreciation of property and equipment 29,336 Network, amortization of intangible assets 1,097 Network, impairment of property and equipment 905 Gross profit 61,314 Expenses: Sales and marketing 48,491 Technical operations and development 14,153 General and administrative 30,491 Depreciation of property and equipment 350 Amortization of intangible assets 2,992 Total expenses 96,477 Loss from operations (35,163 ) Other income (expenses): Interest expense, net (37,527 ) Loss on debt extinguishment - Income earned on sale of transferred assets, net 10,831 Other expense, net 542 Total other income (expense) (26,154 ) Loss before provision for income taxes $ (61,317 ) Adjusted EBITDA $ (21,049 ) $ 10,127 $ 32,757 $ 233 $ 22,068 Ting Wavelo Tucows Domains Tucows Corporate Consolidated Totals For the Nine Months Ended September 30, 2023 Net revenues External revenues $ 37,116 $ 27,123 $ 180,286 $ 7,854 $ 252,379 Intersegment revenues - 2,002 - (2,002 ) - Total net revenues 37,116 29,125 180,286 5,852 252,379 Direct cost of revenues 14,211 2,295 126,461 7,783 150,750 Segment gross margin 22,905 26,830 53,825 (1,931 ) 101,629 Network, other costs 20,638 Network, depreciation of property and equipment 26,331 Network, amortization of intangible assets 1,135 Network, impairment of property and equipment 4,679 Gross profit 48,846 Expenses: Sales and marketing 49,052 Technical operations and development 14,214 General and administrative 25,674 Depreciation of property and equipment 439 Amortization of intangible assets 6,966 Loss (gain) on currency forward contracts 52 Total expenses 96,397 Loss from operations (47,551 ) Other income (expenses): Interest expense, net (29,120 ) Loss on debt extinguishment (14,680 ) Income earned on sale of transferred assets 12,971 Total other income (expense) (30,829 ) Loss before provision for income taxes $ (78,380 ) Adjusted EBITDA $ (31,785 ) $ 7,969 $ 31,829 $ 4,884 $ 12,897 (b) The following is a summary of the Company’s property and equipment by geographic region (Dollar amounts in thousands of US dollars): September 30, 2024 December 31, 2023 Canada $ 932 $ 943 United States 354,752 338,696 Europe 5 5 $ 355,689 $ 339,644 (c) The following is a summary of the Company’s amortizable intangible assets by geographic region (Dollar amounts in thousands of US dollars): September 30, 2024 December 31, 2023 Canada $ 1,402 $ 1,864 United States 12,290 15,341 $ 13,692 $ 17,205 (d) Valuation and qualifying accounts (Dollar amounts in thousands of US dollars): Allowance for doubtful accounts Balance at beginning of period Charged to costs and expenses Write-offs during period Balance at end of period Nine Months Ended September 30, 2024 $ 511 $ 45 $ 59 $ 497 Twelve months ended December 31, 2023 $ 693 $ - $ (182 ) $ 511

Note 14 - Stockholders' Deficit

Note 14 - Stockholders' Deficit	9 Months Ended
	Sep. 30, 2024
Notes to Financial Statements
Equity [Text Block]	14. The following table summarizes stockholders' deficit transactions for the three nine September 30, 2024 ( Accumulated Additional other Total Common stock paid in Retained earnings comprehensive stockholders' Number Amount capital (Accumulated Deficit) income (loss) deficit Balances, June 30, 2024 10,957,269 $ 35,527 $ 16,662 $ (85,386 ) $ 129 $ (33,068 ) Stock-based compensation (1) 27,969 615 1,268 - - 1,883 Net loss - - - (22,297 ) - (22,297 ) Other comprehensive income (loss) - - - - 408 408 Balances, September 30, 2024 10,985,238 $ 36,142 $ 17,930 $ (107,683 ) $ 537 $ (53,074 ) Accumulated Additional other Total Common stock paid in Retained earnings comprehensive stockholders' Number Amount capital (Accumulated Deficit) income (loss) deficit Balances, December 31, 2023 10,903,405 $ 34,373 $ 14,072 $ (40,298 ) $ 1,728 $ 9,875 Stock-based compensation (1) 81,833 1,769 3,858 - - 5,627 Net loss - - - (67,385 ) - (67,385 ) Other comprehensive income (loss) - - - - (1,191 ) (1,191 ) Balances, September 30, 2024 10,985,238 $ 36,142 $ 17,930 $ (107,683 ) $ 537 $ (53,074 ) ( 1 350. three nine September 30, 2024, three nine September 30, 2023, 2024 On February 23, 2024, February 23, 2024 February 22, 2025. three nine September 30, 2024 not 2023 On February 9, 2023, February 10, 2023 February 9, 2024. nine September 30, 2024 September 30, 2023, not 2022 On February 10, 2022, February 11, 2022 February 10, 2023. nine September 30, 2023 not

Note 15 - Share-based Payments

Note 15 - Share-based Payments	9 Months Ended
	Sep. 30, 2024
Notes to Financial Statements
Share-Based Payment Arrangement [Text Block]	15. 2006 On November 22, 2006, 2006 “2006 July 29, 2010 1996 2006 2006 October 8, 2010, 2006 September 2015, 2006 November 2020, 2006 2006 four not seven one five September 2015 2006 Our current equity-based compensation plans include provisions that allow for the “net exercise” of stock options by all plan participants. In a net exercise, any required payroll taxes, federal withholding taxes and exercise price of the shares due from the option holder can be paid for by having the option holder tender back to the Company a number of shares at fair value equal to the amounts due. These transactions are accounted for by the Company as a purchase and retirement of shares. The fair value of each option grant ("Company Option") is estimated on the date of grant using the Black-Scholes option-pricing model. Because option-pricing models require the use of subjective assumptions, changes in these assumptions can materially affect the fair value of the options. The Company calculates expected volatility based on historical volatility of the Company’s common shares. The expected term, which represents the period of time that options granted are expected to be outstanding, is estimated based on historical exercise experience. The Company evaluated historical exercise behavior when determining the expected term assumptions. The risk-free rate assumed in valuing the options is based on the U.S. Treasury yield curve in effect at the time of grant for the expected term of the option. The Company determines the expected dividend yield percentage by dividing the expected annual dividend by the market price of Tucows Inc. common shares at the date of grant. Details of Company stock option transactions for the three nine September 30, 2024 September 30, 2023 Three Months Ended September 30, 2024 Three Months Ended September 30, 2023 Number of shares Weighted average exercise price per share Number of shares Weighted average exercise price per share Outstanding, beginning of period 1,186,961 $ 54.30 1,131,882 $ 55.84 Granted 146,408 22.02 29,000 20.22 Exercised - - - - Forfeited (19,402 ) 33.78 (10,326 ) 34.72 Expired (123,507 ) 54.87 (9,161 ) 65.19 Outstanding, end of period 1,190,460 45.71 1,141,395 54.83 Options exercisable, end of period 625,627 $ 59.02 733,662 $ 61.23 Nine Months Ended September 30, 2024 Nine Months Ended September 30, 2023 Number of shares Weighted average exercise price per share Number of shares Weighted average exercise price per share Outstanding, beginning of period 1,132,632 $ 54.61 1,036,748 $ 59.97 Granted 323,358 21.02 166,055 25.29 Exercised - - - - Forfeited (92,374 ) 24.73 (32,500 ) 61.62 Expired (173,156 ) 56.33 (28,908 ) 63.43 Outstanding, end of period 1,190,460 45.71 1,141,395 54.83 Options exercisable, end of period 625,627 $ 59.02 733,662 $ 61.23 As of September 30, 2024 Options outstanding Options exercisable Exercise price Number outstanding Weighted average exercise price per share Weighted average remaining contractual life (years) Aggregate intrinsic value Number exercisable Weighted average exercise price per share Weighted average remaining contractual life (years) Aggregate intrinsic value $16.47 - $19.93 57,500 $ 19.63 5.4 $ 72 27,500 $ 19.78 3.9 $ 31 $20.25 - $28.37 407,567 22.84 6.4 49 27,618 26.80 5.7 - $30.70 - $30.74 20,000 30.71 5.2 - 5,000 30.71 5.2 - $40.04 - $48.00 183,890 42.29 4.6 - 99,827 42.60 4.7 - $51.82 - $59.98 55,650 55.73 1.4 - 55,650 56.33 1.4 - $60.01 - $68.41 252,581 62.08 1.9 - 250,873 62.09 1.9 - $70.13 - $79.51 196,772 78.42 3.2 - 146,784 78.45 3.2 - $80.61 - $82.07 16,500 81.27 4.0 - 12,375 81.27 4.0 - 1,190,460 $ 45.71 4.3 $ 121 625,627 $ 59.02 2.9 $ 31 Total unrecognized compensation cost relating to unvested stock options at September 30, 2024 mately $5.6 of 2.9 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 nine September 30, 2024 September 30, 2023 Three Months Ended September 30, 2024 Three Months Ended September 30, 2023 Number of shares Weighted average exercise price per share Number of shares Weighted average exercise price per share Outstanding, beginning of period 16,779,846 $ 1.30 16,463,965 $ 1.27 Granted 341,500 1.78 92,000 1.74 Exercised - - - - Forfeited (864,167 ) 1.28 (36,667 ) 1.27 Expired (154,701 ) 1.27 (15,937 ) 1.27 Outstanding, end of period 16,102,478 1.31 16,503,361 1.27 Options exercisable, end of period 9,602,704 $ 1.27 6,748,600 $ 1.27 Nine Months Ended September 30, 2024 Nine Months Ended September 30, 2023 Number of shares Weighted average exercise price per share Number of shares Weighted average exercise price per share Outstanding, beginning of period 16,333,233 $ 1.27 15,975,528 $ 1.27 Granted 1,261,000 1.75 767,500 1.33 Exercised - - - - Forfeited (1,166,121 ) 1.29 (207,413 ) 1.27 Expired (325,634 ) 1.27 (32,254 ) 1.27 Outstanding, end of period 16,102,478 1.31 16,503,361 1.27 Options exercisable, end of period 9,602,704 $ 1.27 6,748,600 $ 1.27 As of September 30, 2024 Options outstanding Options exercisable Exercise price Number outstanding Weighted average exercise price per share Weighted average remaining contractual life (years) Aggregate intrinsic value Number exercisable Weighted average exercise price per share Weighted average remaining contractual life (years) Aggregate intrinsic value $0 - $1.78 16,102,478 $ 1.31 5.1 $ 7,533 9,602,704 $ 1.27 5.0 $ 4,890 16,102,478 $ 1.31 5.1 $ 7,533 9,602,704 $ 1.27 5.0 $ 4,890 Total unrecognized compensation cost relating to unvested stock options at September 30, 2024 mately $3.4 of 2.0 2022 On January 16, 2023, four not seven The Company calculates expected volatility based on the actual volatility of comparable publicly traded companies. The risk-free rate assumed in valuing the options is based on the U.S. Treasury yield curve in effect at the time of grant for the expected term of the option. The Company assumes the expected dividend yield to be zero. Details of Ting's stock option transactions for the three nine September 30, 2024 September 30, 2023 Three Months Ended September 30, 2024 Three Months Ended September 30, 2023 Number of shares Weighted average exercise price per share Number of shares Weighted average exercise price per share Outstanding, beginning of period 6,969,256 $ 6.00 7,428,662 $ 6.00 Granted - - - 6.00 Exercised - - - - Forfeited (350,269 ) 6.00 (62,839 ) 6.00 Expired - - (49,662 ) 6.00 Outstanding, end of period 6,618,987 6.00 7,316,161 6.00 Options exercisable, end of period 4,200,364 $ 6.00 2,656,504 $ 6.00 Nine Months Ended September 30, 2024 Nine Months Ended September 30, 2023 Number of shares Weighted average exercise price per share Number of shares Weighted average exercise price per share Outstanding, beginning of period 7,504,269 $ 6.00 - $ - Granted 123,000 6.00 7,594,000 6.00 Exercised - - - - Forfeited (798,249 ) 6.00 (213,650 ) 6.00 Expired (210,033 ) 6.00 (64,189 ) 6.00 Outstanding, end of period 6,618,987 6.00 7,316,161 6.00 Options exercisable, end of period 4,200,364 $ 6.00 2,656,504 $ 6.00 As of September 30, 2024 Options outstanding Options exercisable Exercise price Number outstanding Weighted average exercise price per share Weighted average remaining contractual life (years) Aggregate intrinsic value Number exercisable Weighted average exercise price per share Weighted average remaining contractual life (years) Aggregate intrinsic value $0 - $6.00 6,618,987 $ 6.00 5.5 $ - 4,200,364 $ 6.00 5.5 $ - 6,618,987 $ 6.00 5.5 $ - 4,200,364 $ 6.00 5.5 $ - Total unrecognized compensation cost relating to unvested stock options at September 30, 2024 mately $0.4 of 1.9 y The Company recorded total stock-based compensation expense of $1.8 million and $5.4 million for the three nine September 30, 2024 three nine September 30, 2023 Three Months Ended September 30, Nine Months Ended September 30, 2024 2023 2024 2023 Company options $ 1,429 $ 1,819 $ 4,104 $ 4,999 Wavelo options 422 505 1,380 1,561 Ting options 32 50 144 296 Capitalized stock based compensation (75 ) (66 ) (245 ) (250 ) Total stock based compensation expense $ 1,808 $ 2,308 $ 5,383 $ 6,606 During the three nine September 30, 2024, Comparatively during the three nine September 30, 2023,

Note 16 - Fair Value Measuremen

Note 16 - Fair Value Measurement	9 Months Ended
	Sep. 30, 2024
Notes to Financial Statements
Fair Value Disclosures [Text Block]	16. For financial assets and liabilities recorded in our financial statements at fair value we utilize a valuation hierarchy for disclosure of the inputs to valuation used to measure fair value. This hierarchy prioritizes the inputs into three 1 2 3 Equity investments without readily determinable fair value include ownership rights that do not The following table provides a summary of the fair values of the Company’s derivative instruments measured at fair value on a recurring basis as of September 30, 2024 September 30, 2024 Fair Value Measurement Using Assets Level 1 Level 2 Level 3 at Fair value Derivative instrument asset, net $ - $ 708 $ - $ 708 Total asset, net $ - $ 708 $ - $ 708 The following table provides a summary of the fair values of the Company’s derivative instruments measured at fair value on a recurring basis as of December 31, 2023 December 31, 2023 Fair Value Measurement Using Assets Level 1 Level 2 Level 3 at Fair value Derivative instrument asset, net $ - $ 2,277 $ - $ 2,277 Total assets, net $ - $ 2,277 $ - $ 2,277

Note 17 - Other Income

Note 17 - Other Income	9 Months Ended
	Sep. 30, 2024
Notes to Financial Statements
Other Income and Other Expense Disclosure [Text Block]	17. On August 1, 2020, one three nine September 30, 2024 September 30, 2023. (Dollar amounts in thousands of U.S. dollars) Three Months Ended September 30, Nine Months Ended September 30, 2024 2023 2024 2023 Income earned on sale of transferred assets $ 3,853 $ 4,312 $ 10,831 $ 12,971 The following table provides additional information relating to Interest expense, net (Dollar amounts in thousands of US dollars): Three Months Ended September 30, Nine Months Ended September 30, 2024 2023 2024 2023 Interest expense $ (13,802 ) $ (13,740 ) $ (39,912 ) (32,281 ) Interest income 707 3,001 2,385 3,161 Interest expense, net $ (13,095 ) $ (10,739 ) $ (37,527 ) (29,120 )

Note 18 - Redeemable Preferred

Note 18 - Redeemable Preferred Units	9 Months Ended
	Sep. 30, 2024
Notes to Financial Statements
Redeemable Preferred Shares [Policy Text Block]	18. The Company entered into a Series A Preferred Unit Purchase Agreement (the “Unit Purchase Agreement”) with Generate TF Holdings, LLC, a Delaware limited liability company (“Generate”) on August 8, 2022 ( August 11, 2022 ( third three may first two not second fourth six not 50 The Company's Amended and Restated Limited Liability Company Agreement (the "LLC Agreement"), states that in the event that (i) the Company fails to pay the preferred return for two not Under the terms of the LLC Agreement, the Company is mandatorily required to redeem the redeemable preferred units prior to the earliest of (i) a sale of the Company, (ii) a public offering, (iii) an event of default (or similar term) by Tucows Inc. or any of its affiliates under, (iv) a material breach if not two six sixth August 10, 2028 three nine September 30, 2024, three nine September 30, 2023 The Company incurred $0.9 million of legal fees related to the redeemable preferred unit issuance, which have been reflected as a reduction to the carrying amount of the redeemable preferred unit balance and will be amortized to interest expense, net in the accompanying consolidated statements of operations and comprehensive loss over the expected six On January 30, 2023, On April 21, 2023, On May 4, 2023, 470 365 September 30, 2024, As of September 30, 2024, fourth The following table summarizes the Company’s borrowings under the Unit Purchase Agreement (Dollar amounts in thousands of U.S. dollars): September 30, 2024 December 31, 2023 Opening Balance $ 111,899 $ 91,396 Add: Milestone Funding - 35,000 Add: Accretion of redeemable preferred units (1) 10,657 16,541 Add: Loss on debt extinguishment - 14,680 Less: Redemption of preferred units - (45,718 ) Redeemable preferred shares balance 122,556 111,899 Less: Deferred preferred financing costs (428 ) (509 ) Total Redeemable preferred units $ 122,128 $ 111,390 ( 1 350. three nine September 30, 2024, three nine September 30, 2023, The following table summarizes our scheduled repayments as of September 30, 2024 ( Remainder of 2024 $ 4,800 2025 18,639 2026 18,536 2027 18,639 2028 135,474 $ 196,088

Note 19 - Restructuring Costs

Note 19 - Restructuring Costs	9 Months Ended
	Sep. 30, 2024
Notes to Financial Statements
Restructuring and Related Activities Disclosure [Text Block]	19. On February 7, 2024, February 2024 “February 2024 February 2024 February 7, 2024 During the three nine September 30, 2024, ASC 420 February 2024 one The costs are recorded within the following financial statement captions on the Consolidated Statements of Operations and Comprehensive Loss (Dollar amounts in thousands of U.S. dollars): Expense Presentation Three Months Ended September 30, 2024 For the Nine Months Ended September 30, 2024 Direct cost of revenue $ 47 $ 484 Sales and marketing 63 2,117 Network, other costs 35 114 General administrative 44 300 $ 189 $ 3,015 All of the costs associated with the February 2024 The components of the restructuring charges were as follows (Dollar amounts in thousands of U.S. dollars): Cost Description Three Months Ended September 30, 2024 For the Nine Months Ended September 30, 2024 One-time pay $ 122 $ 2,401 Continuation of benefits 19 355 Outplacement costs 48 259 Total restructuring charges $ 189 $ 3,015 The liability for the February 2024 February 2024 three nine September 30, 2024 ( Cost Description As of June 30, 2024 Charges for the For the Three Months Ended September 30, 2024 Cash payments made in the For the Three Months Ended September 30, 2024 Balances as of September 30, 2024 One-time pay $ - $ 122 $ (122 ) $ - Continuation of benefits - 19 (19 ) - Outplacement costs 16 48 (42 ) $ 22 Total $ 16 $ 189 $ (183 ) $ 22 Cost Description As of December 31, 2023 Charges for the For the Nine Months Ended September 30, 2024 Cash payments made in the For the Nine Months Ended September 30, 2024 Balances as of September 30, 2024 One-time pay $ - $ 2,401 $ (2,401 ) $ - Continuation of benefits - 355 (355 ) - Outplacement costs - 259 (237 ) 22 Total $ - $ 3,015 $ (2,993 ) $ 22 On October 30, 2024, October 2024 21

Note 20 - Contingencies

Note 20 - Contingencies	9 Months Ended
	Sep. 30, 2024
Notes to Financial Statements
Commitments and Contingencies Disclosure [Text Block]	20. From time to time, the Company has legal claims and lawsuits in connection with its ordinary business operations.. The Company vigorously defends such claims. While the final outcome with respect to any actions or claims outstanding or pending as of June 30, 2023 not As of September 30, 2024, 450 20 no

Note 21 - Subsequent Events

Note 21 - Subsequent Events	9 Months Ended
	Sep. 30, 2024
Notes to Financial Statements
Subsequent Events [Text Block]	21. a. October 2024 On October 30, 2024, The Company estimates that it will incur non-recurring charges of approximately $7.4 million in connection with the Plan, primarily consisting of severance payments, notice pay, employee benefits contributions and outplacement costs. The Company expects that the implementation of the headcount reductions and majority of the charges associated with the Plan and cash payments will be incurred in the fourth 2024.

Insider Trading Arrangements

Insider Trading Arrangements	3 Months Ended
	Sep. 30, 2024
Insider Trading Arr Line Items
Rule 10b5-1 Arrangement Terminated [Flag]	false
Rule 10b5-1 Arrangement Adopted [Flag]	false
Non-Rule 10b5-1 Arrangement Terminated [Flag]	false
Non-Rule 10b5-1 Arrangement Adopted [Flag]	false

Note 4 - Derivative Instrumen_2

Note 4 - Derivative Instruments and Hedging Activities (Tables)	9 Months Ended
	Sep. 30, 2024
Notes Tables
Schedule of Derivative Instruments [Table Text Block]	Maturity date (Dollar amounts in thousands of U.S. dollars) Notional amount of U.S. dollars Weighted average exchange rate of U.S. dollars Fair value October - December 2024 $ 13,795 $ 1.3686 $ 196 January - March 2025 18,218 1.3697 306 April - June 2025 11,181 1.3692 206 $ 43,194 1.3692 $ 708
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 September 30, 2024 Fair Value Asset As of December 31, 2023 Fair Value Asset Foreign Currency forward contracts designated as cash flow hedges Derivative instruments $ 708 $ 2,277 Total foreign currency forward contracts Derivative instruments $ 708 $ 2,277
Schedule of Accumulated Other Comprehensive Income (Loss) [Table Text Block]	Gains and losses on cash flow hedges Tax impact Total AOCI Opening AOCI Balance - June 30, 2024 $ 166 $ (37 ) $ 129 Other comprehensive income (loss) before reclassifications 551 (136 ) 415 Amount reclassified from AOCI (9 ) 2 (7 ) Other comprehensive income (loss) for the three months ended September 30, 2024 542 (134 ) 408 Ending AOCI Balance - September 30, 2024 $ 708 $ (171 ) $ 537 Gains and losses on cash flow hedges Tax impact Total AOCI Opening AOCI balance - December 31, 2023 $ 2,275 $ (547 ) $ 1,728 Other comprehensive income (loss) before reclassifications (1,336 ) 321 (1,015 ) Amount reclassified from AOCI (231 ) 55 (176 ) Other comprehensive income (loss) for the nine months ended September 30, 2024 (1,567 ) 376 (1,191 ) Ending AOCI Balance - September 30, 2024 $ 708 $ (171 ) $ 537
Derivative Instruments, Gain (Loss) [Table Text Block]	Derivatives in Cash Flow Hedging Relationship Amount of Gain or (Loss) Recognized in OCI, net of tax, on Derivative Location of Gain or (Loss) Reclassified from AOCI into Income Amount of Gain or (Loss) Reclassified from AOCI into Income Operating expenses $ 7 Foreign currency forward contracts for the three months ended September 30, 2024 $ 415 Cost of revenues $ 2 Operating expenses $ 198 Foreign currency forward contracts for the three months ended September 30, 2023 $ (483 ) Cost of revenues $ 40 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 $ 190 Foreign currency forward contracts for the nine months ended September 30, 2024 $ (1,015 ) Cost of revenues $ 41 Operating expenses $ (38 ) Foreign currency forward contracts for the nine months ended September 30, 2023 $ 163 Cost of revenues $ (17 )

Note 5 - Goodwill and Other I_2

Note 5 - Goodwill and Other Intangible Assets (Tables)	9 Months Ended
	Sep. 30, 2024
Notes Tables
Schedule of Intangible Assets and Goodwill [Table Text Block]	Surname domain names Direct navigation domain names Brand Customer relationships Technology Network rights Total Amortization period indefinite life indefinite life 7 years 3 - 7 years 2 - 7 years 15 years Balances, June 30, 2024 $ 11,149 $ 1,128 $ 573 $ 11,178 $ 1,838 $ 834 $ 26,700 Acquisition of customer relationships - - - 478 - - 478 Additions to/(disposals from) domain portfolio, net (1 ) - - - - - (1 ) Amortization expense - - (75 ) (953 ) (156 ) (25 ) (1,209 ) Balances, September 30, 2024 $ 11,148 $ 1,128 $ 498 $ 10,703 $ 1,682 $ 809 $ 25,968 Surname domain names Direct navigation domain names Brand Customer relationships Technology Network rights Total Amortization period indefinite life indefinite life 7 years 3 - 7 years 2 - 7 years 15 years Balances, December 31, 2023 $ 11,151 $ 1,128 $ 870 $ 13,303 $ 2,148 $ 884 $ 29,484 Acquisition of customer relationships - - - 576 - - 576 Additions to/(disposals from) domain portfolio, net (3 ) - - - - - (3 ) Amortization expense - - (372 ) (3,176 ) (466 ) (75 ) (4,089 ) Balances, September 30, 2024 $ 11,148 $ 1,128 $ 498 $ 10,703 $ 1,682 $ 809 $ 25,968
Schedule of Finite-Lived Intangible Assets, Future Amortization Expense [Table Text Block]	Year ending December 31, Remainder of 2024 $ 5,777 2025 3,236 2026 1,699 2027 1,634 2028 386 Thereafter 960 Total $ 13,692

Note 6 - Syndicated Revolver (T

Note 6 - Syndicated Revolver (Tables)	9 Months Ended
	Sep. 30, 2024
Notes Tables
Schedule of Standby Fees Based on Total Funded Debt to EBITDA Ratio [Table Text Block]	If Total Funded Debt to EBITDA is: Availment type or fee Less than 2.00 Greater than or equal to 2.00 and less than 2.75 Greater than or equal to 2.75 and less than 3.50 Greater than or equal to 3.50 and less than 4.00 Greater than or equal to 4.00 Canadian dollar borrowings based on the Canadian overnight repo rate average or U.S. dollar borrowings based on SOFR and letter of credit fees (Margin) 1.50 % 2.00 % 2.50 % 3.00 % 3.50 % Canadian borrowings based on Prime Rate or Canadian or U.S. dollar borrowings based on Base Rate (Margin) 0.25 % 0.75 % 1.25 % 1.75 % 2.25 % Standby fees 0.30 % 0.40 % 0.50 % 0.60 % 0.70 %
Schedule of Debt [Table Text Block]	September 30, 2024 December 31, 2023 Revolver $ 197,400 $ 211,900 Less: unamortized debt discount and issuance costs (1,139 ) (1,546 ) Total Syndicated Revolver 196,261 210,354 Less: Syndicated Revolver, current portion - - Syndicated Revolver, long-term portion $ 196,261 $ 210,354

Note 7 - Notes Payable (Tables)

Note 7 - Notes Payable (Tables)	9 Months Ended
	Sep. 30, 2024
Notes Tables
Schedule of Debt [Table Text Block]	September 30, 2024 December 31, 2023 Revolver $ 197,400 $ 211,900 Less: unamortized debt discount and issuance costs (1,139 ) (1,546 ) Total Syndicated Revolver 196,261 210,354 Less: Syndicated Revolver, current portion - - Syndicated Revolver, long-term portion $ 196,261 $ 210,354
Ting Issuer LLC [Member]
Notes Tables
Schedule of Debt [Table Text Block]	September 30, 2024 December 31, 2023 Principal $ 301,505 $ 238,505 Less: unamortized issuance costs (6,779 ) (5,847 ) Less: unamortized discount (8,085 ) (9,763 ) Total notes payable 286,641 222,895 Less: notes payable, current portion - - Note payable, long-term portion (1) $ 286,641 $ 222,895

Note 9 - Basic and Diluted Ea_2

Note 9 - Basic and Diluted Earnings (Loss) Per Common Share (Tables)	9 Months Ended
	Sep. 30, 2024
Notes Tables
Schedule of Earnings Per Share, Basic and Diluted [Table Text Block]	Three Months Ended September 30, Nine Months Ended September 30, 2024 2023 2024 2023 Numerator for basic and diluted loss per common share: Net loss for the period $ (22,297 ) $ (22,772 ) $ (67,385 ) $ (72,823 ) Denominator for basic and diluted loss per common share: Basic weighted average number of common shares outstanding 10,982,820 10,874,659 10,953,778 10,852,079 Effect of outstanding stock options - - - - Diluted weighted average number of shares outstanding 10,982,820 10,874,659 10,953,778 10,852,079 Basic and diluted loss per common share $ (2.03 ) $ (2.09 ) $ (6.15 ) $ (6.71 )

Note 10 - Revenue (Tables)

Note 10 - Revenue (Tables)	9 Months Ended
	Sep. 30, 2024
Notes Tables
Disaggregation of Revenue [Table Text Block]	Three Months Ended September 30, Nine Months Ended September 30, 2024 2023 2024 2023 Ting: Fiber Internet Services $ 15,310 $ 12,855 $ 43,983 $ 37,116 Wavelo: Platform Services 10,075 10,697 29,935 27,537 Other Professional Services 7 377 38 1,588 Total Wavelo 10,082 11,074 29,973 29,125 Tucows Domains Wholesale Domain Services 49,871 47,657 146,527 140,734 Value Added Services 5,175 4,252 14,402 13,441 Total Wholesale 55,046 51,909 160,929 154,175 Retail 9,669 9,179 28,036 26,111 Total Tucows Domains 64,715 61,088 188,965 180,286 Tucows Corporate: Mobile services and eliminations 2,190 1,954 6,256 5,852 $ 92,297 $ 86,971 $ 269,177 $ 252,379
Schedule of Cost of Revenues by Revenue Stream [Table Text Block]	Three Months Ended September 30, Nine Months Ended September 30, 2024 2023 2024 2023 Ting: Fiber Internet Services $ 4,321 $ 4,869 $ 14,434 $ 14,211 Wavelo: Platform Services 63 342 727 1,006 Other Professional Services - 228 26 1,289 Total Wavelo 63 570 753 2,295 Tucows Domains: Wholesale Domain Services 40,180 38,060 117,764 112,352 Value Added Services 509 537 1,576 1,726 Total Wholesale 40,689 38,597 119,340 114,078 Retail 4,216 4,116 12,410 12,383 Total Tucows Domains 44,905 42,713 131,750 126,461 Tucows Corporate: Mobile services and eliminations 3,324 2,565 8,798 7,783 Network Expenses: Network, other costs 6,864 7,322 20,790 20,638 Network, depreciation of property and equipment 9,414 9,138 29,336 26,331 Network, amortization of intangible assets 366 378 1,097 1,135 Network, impairment of property and equipment 852 2,663 905 4,679 Total Network Expenses 17,496 19,501 52,128 52,783 $ 70,109 $ 70,218 $ 207,863 $ 203,533
Contract with Customer, Contract Asset, Contract Liability, and Receivable [Table Text Block]	September 30, 2024 Balance, beginning of period $ 148,083 Deferred revenue 181,583 Recognized revenue (173,637 ) Balance, end of period $ 156,029 September 30, 2024 Balance, beginning of period $ 1,417 Consideration recognized as revenue 3,000 Transferred to receivables (4,417 ) Balance, end of period $ -

Note 11 - Costs to Obtain and_2

Note 11 - Costs to Obtain and Fulfill a Contract (Tables)	9 Months Ended
	Sep. 30, 2024
Notes Tables
Capitalized Contract Cost [Table Text Block]	September 30, 2024 Balance, beginning of period $ 111,068 Deferral of costs 138,514 Amortized expense included in cost of revenue (133,353 ) Balance, end of period $ 116,229

Note 12 - Leases (Tables)

Note 12 - Leases (Tables)	9 Months Ended
	Sep. 30, 2024
Notes Tables
Lease, Cost [Table Text Block]	For the Three Months Ended September 30, For the Nine Months Ended September 30, 2024 2023 2024 2023 Operating lease cost (leases with a total term greater than 12 months) $ 1,800 $ 1,514 $ 5,158 $ 4,152 Short-term lease cost (leases with a total term of 12 months or less) 9 33 25 168 Variable lease cost 560 486 1,734 1,402 Total lease cost $ 2,369 $ 2,033 $ 6,917 $ 5,722 For the Three Months Ended September 30, For the Nine Months Ended September 30, Supplemental cash flow information: 2024 2023 2024 2023 Operating lease - operating cash flows (fixed payments) $ 1,927 $ 1,623 $ 5,565 $ 4,481 Operating lease - operating cash flows (liability reduction) $ 1,506 $ 1,325 $ 4,406 $ 3,819 Change due to new right of use assets - operating leases $ 6,290 $ 9,448 $ 10,397 $ 12,565 Supplemental balance sheet information related to leases: September 30, 2024 December 31, 2023 Weighted average discount rate 7.73 % 6.92 % Weighted average remaining lease term 13.37 yrs 10.57 yrs
Lessee, Operating Lease, Liability, to be Paid, Maturity [Table Text Block]	September 30, 2024 Remaining of 2024 $ 1,997 2025 6,961 2026 5,215 2027 3,629 2028 2,681 Thereafter 29,143 Total future lease payments 49,626 Less imputed interest 20,126 Total $ 29,500

Note 13 - Segment Reporting (Ta

Note 13 - Segment Reporting (Tables)	9 Months Ended
	Sep. 30, 2024
Notes Tables
Condensed Income Statement [Table Text Block]	Reconciliation of Loss before Provision for Income Taxes to Adjusted EBITDA Three Months Ended September 30, Nine Months Ended September 30, (In Thousands of US Dollars) 2024 2023 2024 2023 Net Loss for the period $ (22,297 ) $ (22,772 ) $ (67,385 ) $ (72,823 ) Less: Provision (recovery) for income taxes 3,074 (822 ) 6,068 (5,557 ) Depreciation of property and equipment 9,526 9,275 29,686 26,770 Impairment and loss on disposition of property and equipment 852 2,663 905 4,679 Amortization of intangible assets 1,209 2,620 4,089 8,101 Interest expense, net 13,095 10,739 37,527 29,120 Loss on debt extinguishment - - - 14,680 Stock-based compensation 1,808 2,308 5,383 6,606 Unrealized loss (gain) on foreign exchange revaluation of foreign denominated monetary assets and liabilities (197 ) 340 357 254 Acquisition and other costs 1 1,618 121 5,438 1,067 Adjusted EBITDA $ 8,688 $ 4,472 $ 22,068 $ 12,897 Ting Wavelo Tucows Domains Tucows Corporate Consolidated Totals For the Three Months Ended September 30, 2024 Net revenues External revenues $ 15,310 $ 10,010 $ 64,715 $ 2,262 $ 92,297 Intersegment revenues - 72 - (72 ) - Total net revenues 15,310 10,082 64,715 2,190 92,297 Direct cost of revenues 4,321 63 44,905 3,324 52,613 Segment gross margin 10,989 10,019 19,810 (1,134 ) 39,684 Network, other costs 6,864 Network, depreciation of property and equipment 9,414 Network, amortization of intangible assets 366 Network, impairment of property and equipment 852 Gross profit 22,188 Expenses: Sales and marketing 15,180 Technical operations and development 4,615 General and administrative 11,485 Depreciation of property and equipment 112 Amortization of intangible assets 843 Total expenses 32,235 Loss from operations (10,047 ) Other income (expenses): Interest expense, net (13,095 ) Income earned on sale of transferred assets 3,853 Other expense, net 66 Total other income (expense) (9,176 ) Loss before provision for income taxes $ (19,223 ) Adjusted EBITDA $ (5,070 ) $ 3,429 $ 11,529 $ (1,200 ) $ 8,688 Ting Wavelo Tucows Domains Tucows Corporate Consolidated Totals For the Three Months Ended September 30, 2023 Net revenues External revenues $ 12,855 $ 10,397 $ 61,088 $ 2,631 $ 86,971 Intersegment revenues - 677 - (677 ) - Total net revenues 12,855 11,074 61,088 1,954 86,971 Direct cost of revenues 4,869 570 42,713 2,565 50,717 Segment gross margin 7,986 10,504 18,375 (611 ) 36,254 Network, other costs 7,322 Network, depreciation of property and equipment 9,138 Network, amortization of intangible assets 378 Network, impairment of property and equipment 2,663 Gross profit 16,753 Expenses: Sales and marketing 17,295 Technical operations and development 4,818 General and administrative 9,399 Depreciation of property and equipment 137 Amortization of intangible assets 2,242 Loss (gain) on currency forward contracts 29 Total expenses 33,920 Loss from operations (17,167 ) Other income (expenses): Interest expense, net (10,739 ) Income earned on sale of transferred assets 4,312 Total other income (expense) (6,427 ) Loss before provision for income taxes $ (23,594 ) Adjusted EBITDA $ (12,176 ) $ 4,207 $ 10,913 $ 1,528 $ 4,472 Ting Wavelo Tucows Domains Tucows Corporate Consolidated Totals For the Nine Months Ended September 30, 2024 Net revenues External revenues $ 43,983 $ 29,755 $ 188,965 $ 6,474 $ 269,177 Intersegment revenues - 218 - (218 ) - Total Net revenues 43,983 29,973 188,965 6,256 269,177 Direct cost of revenues 14,434 753 131,750 8,798 155,735 Segment gross margin 29,549 29,220 57,215 (2,542 ) 113,442 Network, other costs 20,790 Network, depreciation of property and equipment 29,336 Network, amortization of intangible assets 1,097 Network, impairment of property and equipment 905 Gross profit 61,314 Expenses: Sales and marketing 48,491 Technical operations and development 14,153 General and administrative 30,491 Depreciation of property and equipment 350 Amortization of intangible assets 2,992 Total expenses 96,477 Loss from operations (35,163 ) Other income (expenses): Interest expense, net (37,527 ) Loss on debt extinguishment - Income earned on sale of transferred assets, net 10,831 Other expense, net 542 Total other income (expense) (26,154 ) Loss before provision for income taxes $ (61,317 ) Adjusted EBITDA $ (21,049 ) $ 10,127 $ 32,757 $ 233 $ 22,068 Ting Wavelo Tucows Domains Tucows Corporate Consolidated Totals For the Nine Months Ended September 30, 2023 Net revenues External revenues $ 37,116 $ 27,123 $ 180,286 $ 7,854 $ 252,379 Intersegment revenues - 2,002 - (2,002 ) - Total net revenues 37,116 29,125 180,286 5,852 252,379 Direct cost of revenues 14,211 2,295 126,461 7,783 150,750 Segment gross margin 22,905 26,830 53,825 (1,931 ) 101,629 Network, other costs 20,638 Network, depreciation of property and equipment 26,331 Network, amortization of intangible assets 1,135 Network, impairment of property and equipment 4,679 Gross profit 48,846 Expenses: Sales and marketing 49,052 Technical operations and development 14,214 General and administrative 25,674 Depreciation of property and equipment 439 Amortization of intangible assets 6,966 Loss (gain) on currency forward contracts 52 Total expenses 96,397 Loss from operations (47,551 ) Other income (expenses): Interest expense, net (29,120 ) Loss on debt extinguishment (14,680 ) Income earned on sale of transferred assets 12,971 Total other income (expense) (30,829 ) Loss before provision for income taxes $ (78,380 ) Adjusted EBITDA $ (31,785 ) $ 7,969 $ 31,829 $ 4,884 $ 12,897
Schedule of Property Plant and Equipment by Geographic Region [Table Text Block]	September 30, 2024 December 31, 2023 Canada $ 932 $ 943 United States 354,752 338,696 Europe 5 5 $ 355,689 $ 339,644
Schedule of Acquired Intangible Assets by Major Class [Table Text Block]	September 30, 2024 December 31, 2023 Canada $ 1,402 $ 1,864 United States 12,290 15,341 $ 13,692 $ 17,205
Financing Receivable, Allowance for Credit Loss [Table Text Block]	Allowance for doubtful accounts Balance at beginning of period Charged to costs and expenses Write-offs during period Balance at end of period Nine Months Ended September 30, 2024 $ 511 $ 45 $ 59 $ 497 Twelve months ended December 31, 2023 $ 693 $ - $ (182 ) $ 511

Note 14 - Stockholders' Defic_2

Note 14 - Stockholders' Deficit (Tables)	9 Months Ended
	Sep. 30, 2024
Notes Tables
Schedule of Stockholders Equity [Table Text Block]	Accumulated Additional other Total Common stock paid in Retained earnings comprehensive stockholders' Number Amount capital (Accumulated Deficit) income (loss) deficit Balances, June 30, 2024 10,957,269 $ 35,527 $ 16,662 $ (85,386 ) $ 129 $ (33,068 ) Stock-based compensation (1) 27,969 615 1,268 - - 1,883 Net loss - - - (22,297 ) - (22,297 ) Other comprehensive income (loss) - - - - 408 408 Balances, September 30, 2024 10,985,238 $ 36,142 $ 17,930 $ (107,683 ) $ 537 $ (53,074 ) Accumulated Additional other Total Common stock paid in Retained earnings comprehensive stockholders' Number Amount capital (Accumulated Deficit) income (loss) deficit Balances, December 31, 2023 10,903,405 $ 34,373 $ 14,072 $ (40,298 ) $ 1,728 $ 9,875 Stock-based compensation (1) 81,833 1,769 3,858 - - 5,627 Net loss - - - (67,385 ) - (67,385 ) Other comprehensive income (loss) - - - - (1,191 ) (1,191 ) Balances, September 30, 2024 10,985,238 $ 36,142 $ 17,930 $ (107,683 ) $ 537 $ (53,074 )

Note 15 - Share-based Payments

Note 15 - Share-based Payments (Tables)	9 Months Ended
	Sep. 30, 2024
Notes Tables
Share-Based Payment Arrangement, Option, Activity [Table Text Block]	Three Months Ended September 30, 2024 Three Months Ended September 30, 2023 Number of shares Weighted average exercise price per share Number of shares Weighted average exercise price per share Outstanding, beginning of period 1,186,961 $ 54.30 1,131,882 $ 55.84 Granted 146,408 22.02 29,000 20.22 Exercised - - - - Forfeited (19,402 ) 33.78 (10,326 ) 34.72 Expired (123,507 ) 54.87 (9,161 ) 65.19 Outstanding, end of period 1,190,460 45.71 1,141,395 54.83 Options exercisable, end of period 625,627 $ 59.02 733,662 $ 61.23 Nine Months Ended September 30, 2024 Nine Months Ended September 30, 2023 Number of shares Weighted average exercise price per share Number of shares Weighted average exercise price per share Outstanding, beginning of period 1,132,632 $ 54.61 1,036,748 $ 59.97 Granted 323,358 21.02 166,055 25.29 Exercised - - - - Forfeited (92,374 ) 24.73 (32,500 ) 61.62 Expired (173,156 ) 56.33 (28,908 ) 63.43 Outstanding, end of period 1,190,460 45.71 1,141,395 54.83 Options exercisable, end of period 625,627 $ 59.02 733,662 $ 61.23 Three Months Ended September 30, 2024 Three Months Ended September 30, 2023 Number of shares Weighted average exercise price per share Number of shares Weighted average exercise price per share Outstanding, beginning of period 16,779,846 $ 1.30 16,463,965 $ 1.27 Granted 341,500 1.78 92,000 1.74 Exercised - - - - Forfeited (864,167 ) 1.28 (36,667 ) 1.27 Expired (154,701 ) 1.27 (15,937 ) 1.27 Outstanding, end of period 16,102,478 1.31 16,503,361 1.27 Options exercisable, end of period 9,602,704 $ 1.27 6,748,600 $ 1.27 Nine Months Ended September 30, 2024 Nine Months Ended September 30, 2023 Number of shares Weighted average exercise price per share Number of shares Weighted average exercise price per share Outstanding, beginning of period 16,333,233 $ 1.27 15,975,528 $ 1.27 Granted 1,261,000 1.75 767,500 1.33 Exercised - - - - Forfeited (1,166,121 ) 1.29 (207,413 ) 1.27 Expired (325,634 ) 1.27 (32,254 ) 1.27 Outstanding, end of period 16,102,478 1.31 16,503,361 1.27 Options exercisable, end of period 9,602,704 $ 1.27 6,748,600 $ 1.27 Three Months Ended September 30, 2024 Three Months Ended September 30, 2023 Number of shares Weighted average exercise price per share Number of shares Weighted average exercise price per share Outstanding, beginning of period 6,969,256 $ 6.00 7,428,662 $ 6.00 Granted - - - 6.00 Exercised - - - - Forfeited (350,269 ) 6.00 (62,839 ) 6.00 Expired - - (49,662 ) 6.00 Outstanding, end of period 6,618,987 6.00 7,316,161 6.00 Options exercisable, end of period 4,200,364 $ 6.00 2,656,504 $ 6.00 Nine Months Ended September 30, 2024 Nine Months Ended September 30, 2023 Number of shares Weighted average exercise price per share Number of shares Weighted average exercise price per share Outstanding, beginning of period 7,504,269 $ 6.00 - $ - Granted 123,000 6.00 7,594,000 6.00 Exercised - - - - Forfeited (798,249 ) 6.00 (213,650 ) 6.00 Expired (210,033 ) 6.00 (64,189 ) 6.00 Outstanding, end of period 6,618,987 6.00 7,316,161 6.00 Options exercisable, end of period 4,200,364 $ 6.00 2,656,504 $ 6.00
Share-Based Payment Arrangement, Option, Exercise Price Range [Table Text Block]	Options outstanding Options exercisable Exercise price Number outstanding Weighted average exercise price per share Weighted average remaining contractual life (years) Aggregate intrinsic value Number exercisable Weighted average exercise price per share Weighted average remaining contractual life (years) Aggregate intrinsic value $16.47 - $19.93 57,500 $ 19.63 5.4 $ 72 27,500 $ 19.78 3.9 $ 31 $20.25 - $28.37 407,567 22.84 6.4 49 27,618 26.80 5.7 - $30.70 - $30.74 20,000 30.71 5.2 - 5,000 30.71 5.2 - $40.04 - $48.00 183,890 42.29 4.6 - 99,827 42.60 4.7 - $51.82 - $59.98 55,650 55.73 1.4 - 55,650 56.33 1.4 - $60.01 - $68.41 252,581 62.08 1.9 - 250,873 62.09 1.9 - $70.13 - $79.51 196,772 78.42 3.2 - 146,784 78.45 3.2 - $80.61 - $82.07 16,500 81.27 4.0 - 12,375 81.27 4.0 - 1,190,460 $ 45.71 4.3 $ 121 625,627 $ 59.02 2.9 $ 31 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 - $1.78 16,102,478 $ 1.31 5.1 $ 7,533 9,602,704 $ 1.27 5.0 $ 4,890 16,102,478 $ 1.31 5.1 $ 7,533 9,602,704 $ 1.27 5.0 $ 4,890 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 6,618,987 $ 6.00 5.5 $ - 4,200,364 $ 6.00 5.5 $ - 6,618,987 $ 6.00 5.5 $ - 4,200,364 $ 6.00 5.5 $ -
Share-Based Payment Arrangement, Expensed and Capitalized, Amount [Table Text Block]	Three Months Ended September 30, Nine Months Ended September 30, 2024 2023 2024 2023 Company options $ 1,429 $ 1,819 $ 4,104 $ 4,999 Wavelo options 422 505 1,380 1,561 Ting options 32 50 144 296 Capitalized stock based compensation (75 ) (66 ) (245 ) (250 ) Total stock based compensation expense $ 1,808 $ 2,308 $ 5,383 $ 6,606

Note 16 - Fair Value Measurem_2

Note 16 - Fair Value Measurement (Tables)	9 Months Ended
	Sep. 30, 2024
Notes Tables
Schedule of Fair Value, Assets and Liabilities Measured on Recurring Basis [Table Text Block]	September 30, 2024 Fair Value Measurement Using Assets Level 1 Level 2 Level 3 at Fair value Derivative instrument asset, net $ - $ 708 $ - $ 708 Total asset, net $ - $ 708 $ - $ 708 December 31, 2023 Fair Value Measurement Using Assets Level 1 Level 2 Level 3 at Fair value Derivative instrument asset, net $ - $ 2,277 $ - $ 2,277 Total assets, net $ - $ 2,277 $ - $ 2,277

Note 17 - Other Income (Tables)

Note 17 - Other Income (Tables)	9 Months Ended
	Sep. 30, 2024
Notes Tables
Schedule of Other Nonoperating Income (Expense) [Table Text Block]	(Dollar amounts in thousands of U.S. dollars) Three Months Ended September 30, Nine Months Ended September 30, 2024 2023 2024 2023 Income earned on sale of transferred assets $ 3,853 $ 4,312 $ 10,831 $ 12,971
Interest Income and Interest Expense Disclosure [Table Text Block]	Three Months Ended September 30, Nine Months Ended September 30, 2024 2023 2024 2023 Interest expense $ (13,802 ) $ (13,740 ) $ (39,912 ) (32,281 ) Interest income 707 3,001 2,385 3,161 Interest expense, net $ (13,095 ) $ (10,739 ) $ (37,527 ) (29,120 )

Note 18 - Redeemable Preferre_2

Note 18 - Redeemable Preferred Units (Tables)	9 Months Ended
	Sep. 30, 2024
Notes Tables
Financial Instruments Subject to Mandatory Redemption Disclosure [Table Text Block]	September 30, 2024 December 31, 2023 Opening Balance $ 111,899 $ 91,396 Add: Milestone Funding - 35,000 Add: Accretion of redeemable preferred units (1) 10,657 16,541 Add: Loss on debt extinguishment - 14,680 Less: Redemption of preferred units - (45,718 ) Redeemable preferred shares balance 122,556 111,899 Less: Deferred preferred financing costs (428 ) (509 ) Total Redeemable preferred units $ 122,128 $ 111,390
Mandatorily Redeemable Capital Stock [Table Text Block]	Remainder of 2024 $ 4,800 2025 18,639 2026 18,536 2027 18,639 2028 135,474 $ 196,088

Note 19 - Restructuring Costs (

Note 19 - Restructuring Costs (Tables)	9 Months Ended
	Sep. 30, 2024
Notes Tables
Schedule of Restructuring Reserve by Type of Cost [Table Text Block]	Expense Presentation Three Months Ended September 30, 2024 For the Nine Months Ended September 30, 2024 Direct cost of revenue $ 47 $ 484 Sales and marketing 63 2,117 Network, other costs 35 114 General administrative 44 300 $ 189 $ 3,015 Cost Description Three Months Ended September 30, 2024 For the Nine Months Ended September 30, 2024 One-time pay $ 122 $ 2,401 Continuation of benefits 19 355 Outplacement costs 48 259 Total restructuring charges $ 189 $ 3,015 Cost Description As of June 30, 2024 Charges for the For the Three Months Ended September 30, 2024 Cash payments made in the For the Three Months Ended September 30, 2024 Balances as of September 30, 2024 One-time pay $ - $ 122 $ (122 ) $ - Continuation of benefits - 19 (19 ) - Outplacement costs 16 48 (42 ) $ 22 Total $ 16 $ 189 $ (183 ) $ 22 Cost Description As of December 31, 2023 Charges for the For the Nine Months Ended September 30, 2024 Cash payments made in the For the Nine Months Ended September 30, 2024 Balances as of September 30, 2024 One-time pay $ - $ 2,401 $ (2,401 ) $ - Continuation of benefits - 355 (355 ) - Outplacement costs - 259 (237 ) 22 Total $ - $ 3,015 $ (2,993 ) $ 22

Note 4 - Derivative Instrumen_3

Note 4 - Derivative Instruments and Hedging Activities (Details Textual) - USD ($) $ in Millions	9 Months Ended
	Sep. 30, 2024	Dec. 31, 2023	May 31, 2020
Interest Rate Swap [Member]
Derivative, Notional Amount			$ 70
Forward Contracts [Member]
Derivative, Notional Amount	$ 43.2	$ 61.4
Forward Contracts [Member] | Designated as Hedging Instrument [Member]
Derivative, Notional Amount	$ 43.2	$ 61.4
Forward Contracts [Member] | Minimum [Member]
Derivative, Term of Contract (Month)	1 month
Forward Contracts [Member] | Maximum [Member]
Derivative, Term of Contract (Month)	12 months

Note 4 - Derivative Instrumen_4

Note 4 - Derivative Instruments and Hedging Activities - Foreign Currency Forward Contracts (Details) $ in Thousands	Sep. 30, 2024 USD ($)
Foreign Exchange Forward 1 [Member]
Notional amount of U.S. dollars	$ 13,795
Weighted average exchange rate of U.S. dollars	1.3686
Foreign Currency forward contracts designated as cash flow hedges	$ 196
Foreign Exchange Forward 2 [Member]
Notional amount of U.S. dollars	$ 18,218
Weighted average exchange rate of U.S. dollars	1.3697
Foreign Currency forward contracts designated as cash flow hedges	$ 306
Foreign Exchange Forward 3 [Member]
Notional amount of U.S. dollars	$ 11,181
Weighted average exchange rate of U.S. dollars	1.3692
Foreign Currency forward contracts designated as cash flow hedges	$ 206
Foreign Exchange Forward 4 [Member]
Notional amount of U.S. dollars	$ 43,194
Weighted average exchange rate of U.S. dollars	1.3692
Foreign Currency forward contracts designated as cash flow hedges	$ 708

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	Sep. 30, 2024	Dec. 31, 2023
Total foreign currency forward contracts	$ 708	$ 2,277
Designated as Hedging Instrument [Member] | Cash Flow Hedging [Member]
Foreign Currency forward contracts designated as cash flow hedges	$ 708	$ 2,277

Note 4 - Derivative Instrumen_6

Note 4 - Derivative Instruments and Hedging Activities - Movement in AOCI Balance (Details) - USD ($) $ in Thousands	3 Months Ended		9 Months Ended
	Sep. 30, 2024	Sep. 30, 2023	Sep. 30, 2024	Sep. 30, 2023
AOCI balance, Gains and losses on cash flow hedges	$ 166		$ 2,275
AOCI balance, Tax impact	(37)		(547)
AOCI balance	129		1,728
Other comprehensive income (loss) before reclassifications, Gains and losses on cash flow hedges	551		(1,336)
Other comprehensive income (loss) before reclassifications, Tax impact	(136)		321
Other comprehensive income (loss) before reclassifications	415	$ (483)	(1,015)	$ 163
Other comprehensive income (loss), Gains and losses on cash flow hedges	(9)		(231)
Amount reclassified from AOCI, Tax impact	2		55
Amount reclassified from AOCI	(7)		(176)
Other comprehensive income (loss) for the three months ended September 30, 2024	542		(1,567)
Other comprehensive income (loss), Tax impact	(134)		376
Other comprehensive income (loss) for the three months ended September 30, 2024	408		(1,191)
AOCI balance, Gains and losses on cash flow hedges	708		708
AOCI balance, Tax impact	(171)		(171)
AOCI balance	$ 537		$ 537

Note 4 - Derivative Instrumen_7

Note 4 - Derivative Instruments and Hedging Activities - Effects of Derivative Instruments on Income and Other Comprehensive Income (OCI) (Details) - USD ($) $ in Thousands	3 Months Ended		9 Months Ended
	Sep. 30, 2024	Sep. 30, 2023	Sep. 30, 2024	Sep. 30, 2023
Amount of Gain or (Loss) Recognized in OCI, net of tax, on Derivative	$ 408		$ (1,191)
Foreign Exchange Forward [Member]
Amount of Gain or (Loss) Recognized in OCI, net of tax, on Derivative	415	$ (483)	(1,015)	$ 163
Foreign Exchange Forward [Member] | Designated as Hedging Instrument [Member] | Cash Flow Hedging [Member] | Operating Expense [Member]
Amount of Gain or Reclassified from AOCI into Income	7	198	190	(38)
Foreign Exchange Forward [Member] | Designated as Hedging Instrument [Member] | Cash Flow Hedging [Member] | Cost of Sales [Member]
Amount of Gain or Reclassified from AOCI into Income	$ 2	$ 40	$ 41	$ (17)

Note 5 - Goodwill and Other I_3

Note 5 - Goodwill and Other Intangible Assets (Details Textual) - USD ($) $ in Thousands	3 Months Ended		9 Months Ended
	Sep. 30, 2024	Sep. 30, 2023	Sep. 30, 2024	Sep. 30, 2023	Dec. 31, 2023
Goodwill	$ 130,410		$ 130,410		$ 130,410
Goodwill, Impairment Loss	0	$ 0	0	$ 0
Finite-Lived Intangible Assets Acquired	$ 478		$ 576
Customer Assets and Domain Names [Member]
Finite-Lived Intangible Asset, Useful Life (Year)	7 years		7 years
Finite-Lived Intangible Assets Acquired	$ 500		$ 600
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	$ 107,700		$ 107,700
Goodwill Percentage Related to Operating Segments	83%		83%
Network Access Services [Member]
Goodwill	$ 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		9 Months Ended
	Sep. 30, 2024	Sep. 30, 2023	Sep. 30, 2024	Sep. 30, 2023
Balances	$ 26,700		$ 29,484
Acquisition of customer relationships	478		576
Additions to/(disposals from) domain portfolio, net	(1)		(3)
Amortization expense	(1,209)	$ (2,620)	(4,089)	$ (8,101)
Balances	25,968		25,968
Brand [Member]
Balances	573		870
Acquisition of customer relationships	0		0
Additions to/(disposals from) domain portfolio, net	0		0
Amortization expense	(75)		(372)
Balances	498		498
Customer Relationships [Member]
Balances	11,178		13,303
Acquisition of customer relationships	478		576
Additions to/(disposals from) domain portfolio, net	0		0
Amortization expense	(953)		(3,176)
Balances	10,703		10,703
Technology-Based Intangible Assets [Member]
Balances	1,838		2,148
Acquisition of customer relationships	0		0
Additions to/(disposals from) domain portfolio, net	0		0
Amortization expense	(156)		(466)
Balances	1,682		1,682
Network Rights [Member]
Balances	834		884
Acquisition of customer relationships	0		0
Additions to/(disposals from) domain portfolio, net	0		0
Amortization expense	(25)		(75)
Balances	809		809
Surname Domain Names [Member]
Balances	11,149		11,151
Acquisition of customer relationships	0		0
Additions to/(disposals from) domain portfolio, net	(1)		(3)
Amortization expense	0		0
Balances	11,148		11,148
Direct Navigation Domain Names [Member]
Balances	1,128		1,128
Acquisition of customer relationships	0		0
Additions to/(disposals from) domain portfolio, net	0		0
Amortization expense	0		0
Balances	$ 1,128		$ 1,128

Note 5 - Goodwill and Other I_5

Note 5 - Goodwill and Other Intangible Assets - Estimated Future Amortization Expense of Intangible Assets (Details) - USD ($) $ in Thousands	Sep. 30, 2024	Dec. 31, 2023
Remainder of 2024	$ 5,777
2025	3,236
2026	1,699
2027	1,634
2028	386
Thereafter	960
Total	$ 13,692	$ 17,205

Note 6 - Syndicated Revolver (D

Note 6 - Syndicated Revolver (Details Textual) $ in Millions		3 Months Ended	9 Months Ended	12 Months Ended
	Sep. 22, 2023 USD ($)	Sep. 30, 2024 USD ($)	Sep. 30, 2024 USD ($)	Dec. 31, 2023 USD ($)	Mar. 31, 2024	Jun. 14, 2019 USD ($)
Bank of Montreal [Member] | The 2023 Credit Facility [Member]
Line of Credit Facility, Maximum Borrowing Capacity	$ 240
Line of Credit Facility, Increasing Capacity, Total Funded Debt to Adjusted EBITDA Ratio Benchmark	3.75
Debt Instrument, Fee Amount	$ 0.9
Legal Fees	$ 0.3
Debt Instrument, Face Amount				$ 50.9
Maximum Total Funded Debt to EBITDA Ratio	4.5	3.75	3.75	4.25	4
Minimum Fixed Charge Coverage Ratio	3
Debt Instrument, Required Principal Payment	$ 197.4
Bank of Montreal [Member] | The 2023 Credit Facility [Member] | Maximum [Member]
Line of Credit Facility, Additional Borrowing Capacity Available Through New Commitment	$ 60
Royal Bank, Bank of Montreal, Bank of Nova Scotia, HSBC and CIBC [Member] | Guaranteed Credit Facility [Member]
Line of Credit Facility, Maximum Borrowing Capacity						$ 240
Debt Instrument, Face Amount				$ 50.9
Repayments of Debt		$ 2.5	$ 14.5
Royal Bank, Bank of Montreal, Bank of Nova Scotia, HSBC and CIBC [Member] | Guaranteed Credit Facility [Member] | Interest Expense, Net [Member]
Amortization of Debt Issuance Costs				$ 0.1

Note 6 - Syndicated Revolver -

Note 6 - Syndicated Revolver - Schedule of Standby Fees Based on Total Funded Debt to EBITDA Ratio (Details)	9 Months Ended
	Sep. 30, 2024
Debt to EBITDA is Less Than 2.00 [Member]
Standby fees	0.30%
Debt to EBITDA is Less Than 2.00 [Member] | Bank of Montreal and Royal Bank of Canada [Member] | Secured Overnight Financing Rate (SOFR) [Member]
Basis Spread on Variable Rate	1.50%
Debt to EBITDA is Less Than 2.00 [Member] | Bank of Montreal and Royal Bank of Canada [Member] | Base Rate [Member]
Basis Spread on Variable Rate	0.25%
Debt to EBITDA is Greater Than or Equal to 2.00 and Less Than 2.75 [Member]
Standby fees	0.40%
Debt to EBITDA is Greater Than or Equal to 2.00 and Less Than 2.75 [Member] | Bank of Montreal and Royal Bank of Canada [Member] | Secured Overnight Financing Rate (SOFR) [Member]
Basis Spread on Variable Rate	2%
Debt to EBITDA is Greater Than or Equal to 2.00 and Less Than 2.75 [Member] | Bank of Montreal and Royal Bank of Canada [Member] | Base Rate [Member]
Basis Spread on Variable Rate	0.75%
Debt to EBITDA is Greater Than or Equal to 2.75 and Less Than 3.50 [Member]
Standby fees	0.50%
Debt to EBITDA is Greater Than or Equal to 2.75 and Less Than 3.50 [Member] | Bank of Montreal and Royal Bank of Canada [Member] | Secured Overnight Financing Rate (SOFR) [Member]
Basis Spread on Variable Rate	2.50%
Debt to EBITDA is Greater Than or Equal to 2.75 and Less Than 3.50 [Member] | Bank of Montreal and Royal Bank of Canada [Member] | Base Rate [Member]
Basis Spread on Variable Rate	1.25%
Debt to EBITDA Greater than Or Equal To 3.50 and Less than 4.00 [Member]
Standby fees	0.60%
Debt to EBITDA Greater than Or Equal To 3.50 and Less than 4.00 [Member] | Bank of Montreal and Royal Bank of Canada [Member] | Secured Overnight Financing Rate (SOFR) [Member]
Basis Spread on Variable Rate	3%
Debt to EBITDA Greater than Or Equal To 3.50 and Less than 4.00 [Member] | Bank of Montreal and Royal Bank of Canada [Member] | Base Rate [Member]
Basis Spread on Variable Rate	1.75%
Debt to EBITDA is Greater Than or Equal to 4.00 [Member]
Standby fees	0.70%
Debt to EBITDA is Greater Than or Equal to 4.00 [Member] | Bank of Montreal and Royal Bank of Canada [Member] | Secured Overnight Financing Rate (SOFR) [Member]
Basis Spread on Variable Rate	3.50%
Debt to EBITDA is Greater Than or Equal to 4.00 [Member] | Bank of Montreal and Royal Bank of Canada [Member] | Base Rate [Member]
Basis Spread on Variable Rate	2.25%

Note 6 - Syndicated Revolver _2

Note 6 - Syndicated Revolver - Schedule of Loans Payable (Details) - USD ($) $ in Thousands	Sep. 30, 2024	Dec. 31, 2023
Loans payable	$ 196,261	$ 210,354
Less: unamortized debt discount and issuance costs	(1,139)	(1,546)
Less: Syndicated Revolver, current portion	0	0
Syndicated Revolver, long-term portion	196,261	210,354
Revolver Facility [Member]
Loans payable	$ 197,400	$ 211,900

Note 7 - Notes Payable (Details

Note 7 - Notes Payable (Details Textual) - USD ($)			3 Months Ended		9 Months Ended
	Aug. 20, 2024	May 04, 2023	Sep. 30, 2024	Sep. 30, 2023	Sep. 30, 2024	Sep. 30, 2023	Dec. 31, 2023
Proceeds from Issuance of Debt			$ 62,991,000	$ 0	$ 62,991,000	$ 227,258,000
Debt Instrument, Unamortized Discount			1,139,000		1,139,000		$ 1,546,000
Funds Held for Clients			4,303,000	3,138,000	4,303,000	3,138,000	3,639,000
Restricted Cash, Noncurrent			11,579,000	8,543,000	11,579,000	8,543,000	8,652,000
The 2024 Term Notes [Member]
Debt Instrument, Scheduled Repayment to be Paid, Principal			63,000,000		63,000,000
The 2023 Term Notes [Member]
Debt Instrument, Scheduled Repayment to be Paid, Principal			238,500,000		238,500,000
The 2023 and 2024 Notes [Member]
Interest Expense, Debt			900,000	900,000	2,700,000	1,500,000
Interest Costs Capitalized			300,000	$ 200,000	$ 1,000,000	$ 200,000
Ting Issuer LLC [Member]
Proceeds from Issuance of Debt		$ 220,500,000
Debt Instrument, Unamortized Discount		11,200,000
Debt Issuance Costs, Net		$ 6,700,000
Debt Instrument, Term (Year)		5 years			10 years
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%
Ting Issuer LLC [Member] | Secured Fiber Revenue Notes, Series 2024-1, Class A-2 [Member]
Debt Instrument, Face Amount	$ 55,000,000
Debt Instrument, Interest Rate, Stated Percentage	5.63%
Ting Issuer LLC [Member] | Secured Fiber Revenue Notes, Series 2024-1, Class B [Member]
Debt Instrument, Face Amount	$ 8,000,000
Debt Instrument, Interest Rate, Stated Percentage	6.85%
Ting Issuer LLC [Member] | Secured Fiber Revenue Notes, Series 2024-1, Class C [Member]
Debt Instrument, Face Amount	$ 16,000,000
Debt Instrument, Interest Rate, Stated Percentage	9.15%
Ting Issuer LLC [Member] | The 2024 Term Notes [Member]
Proceeds from Issuance of Debt	$ 61,000,000
Debt Instrument, Unamortized Discount	0
Debt Issuance Costs, Net	$ 2,000,000
Ting Issuer LLC [Member] | The 2023 Term Notes [Member]
Debt Instrument, Unamortized Discount			$ 8,085,000		$ 8,085,000		$ 9,763,000

Note 7 - Notes Payable - Schedu

Note 7 - Notes Payable - Schedule of Note Payable (Details) - USD ($) $ in Thousands		Sep. 30, 2024	Dec. 31, 2023	May 04, 2023
Less: unamortized debt discount and issuance costs		$ (1,139)	$ (1,546)
Note payable, long-term portion(1)		286,641	222,895
Ting Issuer LLC [Member]
Less: unamortized debt discount and issuance costs				$ (11,200)
Ting Issuer LLC [Member] | The 2023 Term Notes [Member]
Principal		301,505	238,505
Less: unamortized issuance costs		(6,779)	(5,847)
Less: unamortized debt discount and issuance costs		(8,085)	(9,763)
Total notes payable		286,641	222,895
Less: notes payable, current portion		0	0
Note payable, long-term portion(1)	[1]	$ 286,641	$ 222,895
[1]During the three and nine months ended September 30, 2024, the Company capitalized $0.3 million and $1.0 million of interest expenses pertaining to the 2023 and 2024 Term Notes directly attributable to the development of certain AUC assets, respectively. Comparatively, for the three and nine months ended September 30, 2023, the Company capitalized $0.2 million and $0.2 million of interest expenses pertaining to the 2023 and 2024 Term Notes directly attributable to the development of certain AUC assets, respectively.

Note 8 - Income Taxes (Details

Note 8 - Income Taxes (Details Textual) - USD ($) $ in Thousands	3 Months Ended		9 Months Ended
	Sep. 30, 2024	Sep. 30, 2023	Sep. 30, 2024	Sep. 30, 2023
Income Tax Expense (Benefit)	$ 3,074	$ (822)	$ 6,068	$ (5,557)
Income (Loss) from Continuing Operations before Income Taxes, Noncontrolling Interest	$ (19,223)	$ (23,594)	$ (61,317)	$ (78,380)

Note 9 - Basic and Diluted Ea_3

Note 9 - Basic and Diluted Earnings (Loss) Per Common Share - Summary of Basic and Diluted Earnings Per Common Share (Details) - USD ($) $ / shares in Units, $ in Thousands	3 Months Ended		9 Months Ended
	Sep. 30, 2024	Sep. 30, 2023	Sep. 30, 2024	Sep. 30, 2023
Net loss for the period	$ (22,297)	$ (22,772)	$ (67,385)	$ (72,823)
Shares used in computing basic and diluted loss per common share (note 9) (in shares)	10,982,820	10,874,659	10,953,778	10,852,079
Effect of outstanding stock options (in shares)	0	0	0	0
Diluted weighted average number of shares outstanding (in shares)	10,982,820	10,874,659	10,953,778	10,852,079
Basic and diluted loss per common share (note 9) (in dollars per share)	$ (2.03)	$ (2.09)	$ (6.15)	$ (6.71)

Note 10 - Revenue 1 (Details Te

Note 10 - Revenue 1 (Details Textual) $ in Thousands	3 Months Ended		9 Months Ended		12 Months Ended
	Sep. 30, 2024 USD ($)	Sep. 30, 2023 USD ($)	Sep. 30, 2024 USD ($)	Sep. 30, 2023 USD ($)	Dec. 31, 2023
Cost of Revenue Property and Equipment Impairment	$ 852	$ 2,663	$ 905	$ 4,679
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
Network Expenses [Member]
Cost of Revenue Property and Equipment Impairment	$ 852	2,663	$ 905	4,679
Wavelo [Member] | Operating Segments [Member] | One Customer [Member]
Revenue from Contract with Customer, Excluding Assessed Tax	$ 9,800	$ 11,100	$ 29,200	$ 29,100
Customer Concentration Risk [Member] | Revenue Benchmark [Member] | Wavelo [Member] | Operating Segments [Member]
Number of Customers	1	1	1	1
Customer Concentration Risk [Member] | Revenue Benchmark [Member] | Wavelo [Member] | Operating Segments [Member] | One Customer [Member]
Concentration Risk, Percentage	11%	14%	11%	11%
Customer Concentration Risk [Member] | Accounts Receivable [Member]
Number of Customers					1
Customer Concentration Risk [Member] | Accounts Receivable [Member] | One Customer [Member]
Concentration Risk, Percentage			47%		39%

Note 10 - Revenue 2 (Details Te

Note 10 - Revenue 2 (Details Textual) - Active Domain Name Contracts [Member] - Revenue, Remaining Performance Obligation, Expected Timing of Satisfaction, Start Date [Axis]: 2024-10-01	Sep. 30, 2024
Revenue, Remaining Performance Obligation, Percentage	80%
Revenue, Remaining Performance Obligation, Expected Timing of Satisfaction, Period (Month)	12 months

Note 10 - Revenue - Disaggregat

Note 10 - Revenue - Disaggregation of Revenue (Details) - USD ($) $ in Thousands	3 Months Ended		9 Months Ended
	Sep. 30, 2024	Sep. 30, 2023	Sep. 30, 2024	Sep. 30, 2023
Net Revenues	$ 92,297	$ 86,971	$ 269,177	$ 252,379
Domain Name Services [Member] | Wholesale [Member]
Net Revenues	55,046	51,909	160,929	154,175
Domain Name Services [Member] | Domain Services [Member] | Wholesale [Member]
Net Revenues	49,871	47,657	146,527	140,734
Domain Name Services [Member] | Value Added Services [Member] | Wholesale [Member]
Net Revenues	5,175	4,252	14,402	13,441
Operating Segments [Member] | Fiber Internet Services [Member]
Net Revenues	15,310	12,855	43,983	37,116
Operating Segments [Member] | Mobile Platform Services [Member]
Net Revenues	10,082	11,074	29,973	29,125
Operating Segments [Member] | Mobile Platform Services [Member] | Platform Services [Member]
Net Revenues	10,075	10,697	29,935	27,537
Operating Segments [Member] | Mobile Platform Services [Member] | Other Services [Member]
Net Revenues	7	377	38	1,588
Operating Segments [Member] | Domain Name Services [Member]
Net Revenues	64,715	61,088	188,965	180,286
Operating Segments [Member] | Domain Name Services [Member] | Retail [Member]
Net Revenues	9,669	9,179	28,036	26,111
Consolidation, Eliminations [Member]
Net Revenues	$ 2,190	$ 1,954	$ 6,256	$ 5,852

Note 10 - Revenue - Cost of Rev

Note 10 - Revenue - Cost of Revenue (Details) - USD ($) $ in Thousands	3 Months Ended		9 Months Ended
	Sep. 30, 2024	Sep. 30, 2023	Sep. 30, 2024	Sep. 30, 2023
Network, other costs	$ 6,864	$ 7,322	$ 20,790	$ 20,638
Network, depreciation of property and equipment	9,414	9,138	29,336	26,331
Network, amortization of intangible assets	366	378	1,097	1,135
Cost of Revenue Property and Equipment Impairment	852	2,663	905	4,679
Total cost of revenues	70,109	70,218	207,863	203,533
Cost of revenue	70,109	70,218	207,863	203,533
Segment Reporting, Reconciling Item, Corporate Nonsegment [Member]
Cost of revenue	3,324	2,565	8,798	7,783
Network Expenses [Member]
Network, other costs	6,864	7,322	20,790	20,638
Network, depreciation of property and equipment	9,414	9,138	29,336	26,331
Network, amortization of intangible assets	366	378	1,097	1,135
Cost of Revenue Property and Equipment Impairment	852	2,663	905	4,679
Total cost of revenues	17,496	19,501	52,128	52,783
Cost of revenue	17,496	19,501	52,128	52,783
Ting [Member] | Fiber Internet Services [Member]
Cost of revenue	4,321	4,869	14,434	14,211
Mobile Services [Member]
Cost of revenue	63	570	753	2,295
Mobile Services [Member] | Platform Services [Member]
Cost of revenue	63	342	727	1,006
Mobile Services [Member] | Other Services [Member]
Cost of revenue	0	228	26	1,289
Domain Name Services [Member]
Cost of revenue	44,905	42,713	131,750	126,461
Domain Name Services [Member] | Wholesale [Member]
Cost of revenue	40,689	38,597	119,340	114,078
Domain Name Services [Member] | Retail Services [Member]
Cost of revenue	4,216	4,116	12,410	12,383
Domain Name Services [Member] | Domain Services [Member] | Wholesale [Member]
Cost of revenue	40,180	38,060	117,764	112,352
Domain Name Services [Member] | Value Added Services [Member] | Wholesale [Member]
Cost of revenue	$ 509	$ 537	$ 1,576	$ 1,726

Note 10 - Revenue - Deferred Re

Note 10 - Revenue - Deferred Revenue and Contract Assets (Details) $ in Thousands	9 Months Ended
	Sep. 30, 2024 USD ($)
Balance, beginning of period	$ 148,083
Deferred revenue	181,583
Recognized revenue	(173,637)
Balance, end of period	156,029
Balance, beginning of period	1,417
Consideration recognized as revenue	3,000
Transferred to receivables	(4,417)
Balance, end of period	$ 0

Note 11 - Costs to Obtain and_3

Note 11 - Costs to Obtain and Fulfill a Contract (Details Textual) - Deferred Costs of Acquisition [Member]	Sep. 30, 2024
Minimum [Member]
Capitalized Contract Cost, Amortization Period (Year)	1 year
Maximum [Member]
Capitalized Contract Cost, Amortization Period (Year)	10 years

Note 11 - Costs to Obtain and_4

Note 11 - Costs to Obtain and Fulfill a Contract - Capitalized Contract Costs Activity (Details) - USD ($) $ in Thousands	3 Months Ended		9 Months Ended
	Sep. 30, 2024	Sep. 30, 2023	Sep. 30, 2024	Sep. 30, 2023
Amortized expense included in cost of revenue	$ (16)	$ 255	$ (136)	$ 612
Domain Registration Costs [Member]
Balance			111,068
Deferral of costs			138,514
Amortized expense included in cost of revenue			(133,353)
Balance	$ 116,229		$ 116,229

Note 12 - Leases (Details Textu

Note 12 - Leases (Details Textual)	9 Months Ended
	Sep. 30, 2024
Lessee, Operating Lease, Renewal Term (Year)	5 years
Lessee, Operating Lease, Option to Terminate Term (Year)	1 year
Minimum [Member]
Lessee, Operating Lease, Remaining Lease Term (Year)	1 year
Maximum [Member]
Lessee, Operating Lease, Remaining Lease Term (Year)	20 years

Note 12 - Leases - Components o

Note 12 - Leases - Components of Lease Expense and Other Lease Information (Details) - USD ($) $ in Thousands	3 Months Ended		9 Months Ended
	Sep. 30, 2024	Sep. 30, 2023	Sep. 30, 2024	Sep. 30, 2023	Dec. 31, 2023
Operating lease - operating cash flows (fixed payments)	$ 1,927	$ 1,623	$ 5,565	$ 4,481
Operating lease - operating cash flows (liability reduction)	1,506	1,325	4,406	3,819
Change due to new right of use assets - operating leases	$ 6,290	9,448	$ 10,397	12,565
Weighted average discount rate	7.73%		7.73%		6.92%
Weighted average remaining lease term (Year)	13 years 4 months 13 days		13 years 4 months 13 days		10 years 6 months 25 days
Fiber Internet Services [Member] | Operating Segments [Member]
Operating lease cost (leases with a total term greater than 12 months)	$ 1,800
Short-term lease cost (leases with a total term of 12 months or less)	9
Variable lease cost	560
Total lease cost	$ 2,369
Mobile Services [Member] | Operating Segments [Member]
Operating lease cost (leases with a total term greater than 12 months)		1,514	$ 5,158	4,152
Short-term lease cost (leases with a total term of 12 months or less)		33	25	168
Variable lease cost		486	1,734	1,402
Total lease cost		$ 2,033	$ 6,917	$ 5,722

Note 12 - Leases - Future Minim

Note 12 - Leases - Future Minimum Lease Payments (Details) $ in Thousands	Sep. 30, 2024 USD ($)
Remaining of 2024	$ 1,997
2025	6,961
2026	5,215
2027	3,629
2028	2,681
Thereafter	29,143
Total future lease payments	49,626
Less imputed interest	20,126
Total	$ 29,500

Note 13 - Segment Reporting (De

Note 13 - Segment Reporting (Details Textual)	9 Months Ended
	Sep. 30, 2024
Number of Operating Segments	3

Note 13 - Segment Reporting - I

Note 13 - Segment Reporting - Information by Reportable Segments (Details) - USD ($) $ in Thousands	3 Months Ended		9 Months Ended
	Sep. 30, 2024	Sep. 30, 2023	Sep. 30, 2024	Sep. 30, 2023
Net loss for the period	$ (22,297)	$ (22,772)	$ (67,385)	$ (72,823)
Provision (recovery) for income taxes	3,074	(822)	6,068	(5,557)
Depreciation of property and equipment	9,526	9,275	29,686	26,770
Impairment and loss on disposition of property and equipment	852	2,663	905	4,679
Amortization of intangible assets	1,209	2,620	4,089	8,101
Interest expense, net	13,095	10,739	37,527	29,120
Loss on debt extinguishment	0	0	0	14,680
Share-Based Payment Arrangement, Expense	1,808	2,308	5,383	6,606
Unrealized loss (gain) on foreign exchange revaluation of foreign denominated monetary assets and liabilities	(197)	340	357	254
Acquisition and other costs1	1,618	121	5,438	1,067
Adjusted EBITDA	8,688	4,472	22,068	12,897
External revenues	92,297	86,971	269,177	252,379
Intersegment revenues	0	0	0	0
Total net revenues	92,297	86,971	269,177	252,379
Direct cost of revenues	52,613	50,717	155,735	150,750
Segment gross margin	39,684	36,254	113,442	101,629
Network, other costs	6,864	7,322	20,790	20,638
Network, depreciation of property and equipment	9,414	9,138	29,336	26,331
Network, amortization of intangible assets	366	378	1,097	1,135
Network, impairment of property and equipment	852	2,663	905	4,679
Gross profit	22,188	16,753	61,314	48,846
Sales and marketing	15,180	17,295	48,491	49,052
Technical operations and development	4,615	4,818	14,153	14,214
General and administrative	11,485	9,399	30,491	25,674
Depreciation of property and equipment	112	137	350	439
Amortization of intangible assets	843	2,242	2,992	6,966
Total expenses	32,235	33,920	96,477	96,397
Loss from operations	(10,047)	(17,167)	(35,163)	(47,551)
Interest expense, net	(13,095)	(10,739)	(37,527)	(29,120)
Income earned on sale of transferred assets	3,853	4,312	10,831	12,971
Other expense, net	66	0	542	0
Total other income (expense)	(9,176)	(6,427)	(26,154)	(30,829)
Loss before provision for income taxes	(19,223)	(23,594)	(61,317)	(78,380)
Loss (gain) on currency forward contracts	0	29	0	52
Loss from operations	(10,047)	(17,167)	(35,163)	(47,551)
Income earned on sale of transferred assets		4,312		12,971
Loss on debt extinguishment	0	0	0	(14,680)
Ting [Member]
Adjusted EBITDA	(5,070)	(12,176)	(21,049)	(31,785)
External revenues	15,310	12,855	43,983	37,116
Intersegment revenues	0	0	0	0
Total net revenues	15,310	12,855	43,983	37,116
Direct cost of revenues	4,321	4,869	14,434	14,211
Segment gross margin	10,989	7,986	29,549	22,905
Wavelo [Member]
Adjusted EBITDA	3,429	4,207	10,127	7,969
External revenues	10,010	10,397	29,755	27,123
Intersegment revenues	72	677	218	2,002
Total net revenues	10,082	11,074	29,973	29,125
Direct cost of revenues	63	570	753	2,295
Segment gross margin	10,019	10,504	29,220	26,830
Tucows Domains [Member]
Adjusted EBITDA	11,529	10,913	32,757	31,829
External revenues	64,715	61,088	188,965	180,286
Intersegment revenues	0	0	0	0
Total net revenues	64,715	61,088	188,965	180,286
Direct cost of revenues	44,905	42,713	131,750	126,461
Segment gross margin	19,810	18,375	57,215	53,825
Corporate Segment [Member]
Adjusted EBITDA	(1,200)	1,528	233	4,884
External revenues	2,262	2,631	6,474	7,854
Intersegment revenues	(72)	(677)	(218)	(2,002)
Total net revenues	2,190	1,954	6,256	5,852
Direct cost of revenues	3,324	2,565	8,798	7,783
Segment gross margin	$ (1,134)	$ (611)	$ (2,542)	$ (1,931)

Note 13 - Segment Reporting - S

Note 13 - Segment Reporting - Summary of Property and Equipment by Geographic Region (Details) - USD ($) $ in Thousands	Sep. 30, 2024	Dec. 31, 2023
Property and equipment	$ 355,689	$ 339,644
CANADA
Property and equipment	932	943
UNITED STATES
Property and equipment	354,752	338,696
Europe [Member]
Property and equipment	$ 5	$ 5

Note 13 - Segment Reporting -_2

Note 13 - Segment Reporting - Summary of Amortizable Intangible Assets by Geographic Region (Details) - USD ($) $ in Thousands	Sep. 30, 2024	Dec. 31, 2023
Amortizable intangible assets	$ 13,692	$ 17,205
CANADA
Amortizable intangible assets	1,402	1,864
UNITED STATES
Amortizable intangible assets	$ 12,290	$ 15,341

Note 13 - Segment Reporting -_3

Note 13 - Segment Reporting - Summary of Valuation and Qualifying Accounts (Details) - USD ($) $ in Thousands	9 Months Ended	12 Months Ended
	Sep. 30, 2024	Dec. 31, 2023
Balance at beginning of period	$ 511	$ 693
Charged to costs and expenses	45	0
Write-offs during period	59
Balance at end of period	$ 497	511
Write-offs during period		$ (182)

Note 14 - Stockholders' Defic_3

Note 14 - Stockholders' Deficit (Details Textual) - USD ($) shares in Thousands, $ in Thousands	3 Months Ended		9 Months Ended
	Sep. 30, 2024	Sep. 30, 2023	Sep. 30, 2024	Sep. 30, 2023	Feb. 22, 2024	Feb. 09, 2023	Feb. 10, 2022
Stock Buyback Program 2024 [Member]
Share Repurchase Program, Authorized, Amount					$ 40,000
Stock Repurchased and Retired During Period, Shares (in shares)	0		0
Stock Buyback Program 2023 [Member]
Share Repurchase Program, Authorized, Amount						$ 40,000
Stock Repurchased and Retired During Period, Shares (in shares)			0	0
Stock Buyback Program 2022 [Member]
Share Repurchase Program, Authorized, Amount							$ 40,000
Stock Repurchased and Retired During Period, Shares (in shares)				0
Capitalized Internal Use Software [Member]
Share-Based Payment Arrangement, Amount Capitalized	$ 75	$ 66	$ 245	$ 250

Note 14 - Stockholders' Defic_4

Note 14 - Stockholders' Deficit - Stockholders' Equity Transactions (Details) - USD ($) $ in Thousands		3 Months Ended		9 Months Ended
		Sep. 30, 2024	Sep. 30, 2023	Sep. 30, 2024	Sep. 30, 2023
Balances		$ (33,068)		$ 9,875
Stock-based compensation(1)	[1]	1,883		0
Net loss		(22,297)	$ (22,772)	(67,385)	$ (72,823)
Other comprehensive income (loss)		408		(1,191)
Balances		$ (53,074)		$ (53,074)
Common Stock [Member]
Balances (in shares)		10,957,269		10,903,405
Balances		$ 35,527		$ 34,373
Stock-based compensation(1) (in shares)	[1]	27,969		81,833
Stock-based compensation(1)	[1]	$ 615		$ 1,769
Net loss				0
Other comprehensive income (loss)				$ 0
Balances (in shares)		10,985,238		10,985,238
Balances		$ 36,142		$ 36,142
Additional Paid-in Capital [Member]
Balances		16,662		14,072
Stock-based compensation(1)	[1]	1,268		3,858
Net loss				0
Other comprehensive income (loss)				0
Balances		17,930		17,930
Retained Earnings [Member]
Balances		(85,386)		(40,298)
Net loss		(22,297)		(67,385)
Other comprehensive income (loss)				0
Balances		(107,683)		(107,683)
AOCI Attributable to Parent [Member]
Balances		129		1,728
Net loss				0
Other comprehensive income (loss)		408		(1,191)
Balances		$ 537		$ 537
[1]The Company capitalizes stock-based compensation costs directly attributable to the development of qualifying assets. Qualifying assets include internal use software (IUS), assets under construction (AUC), equipment, or other long-lived assets that meet the capitalization criteria prescribed by ASC 350. During the three and nine month ended September 30, 2024, the Company capitalized $0.1 million and $0.2 million of stock-based compensation directly attributable to the development of certain IUS assets. Comparatively, during the three and nine months ended September 30, 2023, the Company capitalized $0.1 million and $0.3 million of stock-based compensation directly attributable to the development of certain IUS assets.

Note 15 - Share-based Payment_2

Note 15 - Share-based Payments (Details Textual) - USD ($) $ in Thousands				1 Months Ended		3 Months Ended		9 Months Ended
	Jan. 16, 2023	Nov. 09, 2022	Oct. 08, 2010	Nov. 30, 2020	Sep. 30, 2015	Sep. 30, 2024	Sep. 30, 2023	Sep. 30, 2024	Sep. 30, 2023	Dec. 31, 2023	Nov. 22, 2006
Common Stock, Shares, Outstanding (in shares)						10,985,238		10,985,238		10,903,405
Share-Based Payment Arrangement, Expense						$ 1,808	$ 2,308	$ 5,383	$ 6,606
Capitalized Internal Use Software [Member]
Share-Based Payment Arrangement, Amount Capitalized						75	66	245	250
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						1,429	1,819	$ 4,104	4,999
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						5,600		$ 5,600
Share-Based Payment Arrangement, Nonvested Award, Cost Not yet Recognized, Period for Recognition (Year)								2 years 10 months 24 days
The 2022 Wavelo Equity Compensation Plan [Member]
Share-based Compensation Arrangement by Share-based Payment Award, Award Vesting Period (Year)		3 years
Share-based Compensation Arrangement by Share-based Payment Award, Expiration Period (Year)		7 years
Share-Based Payment Arrangement, Nonvested Award, Cost Not yet Recognized, Amount						3,400		$ 3,400
Share-Based Payment Arrangement, Nonvested Award, Cost Not yet Recognized, Period for Recognition (Year)								2 years
Common Stock, Capital Shares Reserved for Future Issuance (in shares)		25,000,000
Common Stock, Shares, Outstanding (in shares)		100,000,000
Share-Based Payment Arrangement, Expense						422	505	$ 1,380	1,561
The 2022 Wavelo Equity Compensation Plan [Member] | Share-Based Payment Arrangement, Tranche One [Member]
Share-Based Compensation Arrangement by Share-Based Payment Award, Award Vesting Rights, Percentage		25%
The 2022 Ting Equity Compensation Plan [Member]
Common Stock, Capital Shares Reserved for Future Issuance (in shares)	10
Common Stock, Shares, Outstanding (in shares)	100
Share-Based Payment Arrangement, Expense						32	50	144	296
The 2022 Ting Equity Compensation Plan [Member] | Share-Based Payment Arrangement, Option [Member]
Share-based Compensation Arrangement by Share-based Payment Award, Award Vesting Period (Year)	4 years
Share-based Compensation Arrangement by Share-based Payment Award, Expiration Period (Year)	7 years
Share-Based Payment Arrangement, Nonvested Award, Cost Not yet Recognized, Amount						400		$ 400
Share-Based Payment Arrangement, Nonvested Award, Cost Not yet Recognized, Period for Recognition (Year)								1 year 10 months 24 days
Share-Based Payment Arrangement, Expense						$ 1,800	$ 2,300	$ 5,400	$ 6,600

Note 15 - Share-based Payment_3

Note 15 - Share-based Payments - Stock Option Transactions (Details) - $ / shares	3 Months Ended		9 Months Ended
	Sep. 30, 2024	Sep. 30, 2023	Sep. 30, 2024	Sep. 30, 2023
Equity Compensation Plan 2006 [Member]
Outstanding, Number of shares (in shares)	1,186,961	1,131,882	1,132,632	1,036,748
Outstanding, Weighted average exercise price per share (in dollars per share)	$ 54.3	$ 55.84	$ 54.61	$ 59.97
Granted, Number of shares (in shares)	146,408	29,000	323,358	166,055
Granted, Weighted average exercise price per share (in dollars per share)	$ 22.02	$ 20.22	$ 21.02	$ 25.29
Exercised, Number of shares (in shares)	0	0	0	0
Exercised, Weighted average exercise price per share (in dollars per share)	$ 0	$ 0	$ 0	$ 0
Forfeited, Number of shares (in shares)	(19,402)	(10,326)	(92,374)	(32,500)
Forfeited, Weighted average exercise price per share (in dollars per share)	$ 33.78	$ 34.72	$ 24.73	$ 61.62
Expired, Number of shares (in shares)	(123,507)	(9,161)	(173,156)	(28,908)
Expired, Weighted average exercise price per share (in dollars per share)	$ 54.87	$ 65.19	$ 56.33	$ 63.43
Outstanding, Number of shares (in shares)	1,190,460	1,141,395	1,190,460	1,141,395
Outstanding, Weighted average exercise price per share (in dollars per share)	$ 45.71	$ 54.83	$ 45.71	$ 54.83
Options exercisable, Number of shares (in shares)	625,627	733,662	625,627	733,662
Options exercisable, Weighted average exercise price per share (in dollars per share)	$ 59.02	$ 61.23	$ 59.02	$ 61.23
The 2022 Wavelo Equity Compensation Plan [Member]
Outstanding, Number of shares (in shares)	16,779,846	16,463,965	16,333,233	15,975,528
Outstanding, Weighted average exercise price per share (in dollars per share)	$ 1.3	$ 1.27	$ 1.27	$ 1.27
Granted, Number of shares (in shares)	341,500	92,000	1,261,000	767,500
Granted, Weighted average exercise price per share (in dollars per share)	$ 1.78	$ 1.74	$ 1.75	$ 1.33
Exercised, Number of shares (in shares)	0	0	0	0
Exercised, Weighted average exercise price per share (in dollars per share)	$ 0	$ 0	$ 0	$ 0
Forfeited, Number of shares (in shares)	(864,167)	(36,667)	(1,166,121)	(207,413)
Forfeited, Weighted average exercise price per share (in dollars per share)	$ 1.28	$ 1.27	$ 1.29	$ 1.27
Expired, Number of shares (in shares)	(154,701)	(15,937)	(325,634)	(32,254)
Expired, Weighted average exercise price per share (in dollars per share)	$ 1.27	$ 1.27	$ 1.27	$ 1.27
Outstanding, Number of shares (in shares)	16,102,478	16,503,361	16,102,478	16,503,361
Outstanding, Weighted average exercise price per share (in dollars per share)	$ 1.31	$ 1.27	$ 1.31	$ 1.27
Options exercisable, Number of shares (in shares)	9,602,704	6,748,600	9,602,704	6,748,600
Options exercisable, Weighted average exercise price per share (in dollars per share)	$ 1.27	$ 1.27	$ 1.27	$ 1.27
The 2022 Ting Equity Compensation Plan [Member]
Outstanding, Number of shares (in shares)	6,969,256	7,428,662	7,504,269	0
Outstanding, Weighted average exercise price per share (in dollars per share)	$ 6	$ 6	$ 6	$ 0
Granted, Number of shares (in shares)	0	0	123,000	7,594,000
Granted, Weighted average exercise price per share (in dollars per share)	$ 0	$ 6	$ 6	$ 6
Exercised, Number of shares (in shares)	0	0	0	0
Exercised, Weighted average exercise price per share (in dollars per share)	$ 0	$ 0	$ 0	$ 0
Forfeited, Number of shares (in shares)	(350,269)	(62,839)	(798,249)	(213,650)
Forfeited, Weighted average exercise price per share (in dollars per share)	$ 6	$ 6	$ 6	$ 6
Expired, Number of shares (in shares)	0	(49,662)	(210,033)	(64,189)
Expired, Weighted average exercise price per share (in dollars per share)	$ 0	$ 6	$ 6	$ 6
Outstanding, Number of shares (in shares)	6,618,987	7,316,161	6,618,987	7,316,161
Outstanding, Weighted average exercise price per share (in dollars per share)	$ 6	$ 6	$ 6	$ 6
Options exercisable, Number of shares (in shares)	4,200,364	2,656,504	4,200,364	2,656,504
Options exercisable, Weighted average exercise price per share (in dollars per share)	$ 6	$ 6	$ 6	$ 6

Note 15 - Share-based Payment_4

Note 15 - Share-based Payments - Summary of Exercise Prices, Weighted Average Remaining Contractual Life and Intrinsic Values of Outstanding Options (Details) $ / shares in Units, $ in Thousands	9 Months Ended
	Sep. 30, 2024 USD ($) $ / shares shares
Equity Compensation Plan 2006 [Member]
Number outstanding (in shares) | shares	1,190,460
Weighted average exercise price per share, options outstanding (in dollars per share)	$ 45.71
Weighted average remaining contractual life, options outstanding (Year)	4 years 3 months 18 days
Aggregate intrinsic value, options outstanding | $	$ 121
Number exercisable (in shares) | shares	625,627
Weighted average exercise price per share, options exercisable (in dollars per share)	$ 59.02
Weighted average remaining contractual life, options exercisable (Year)	2 years 10 months 24 days
Aggregate intrinsic value, options exercisable | $	$ 31
Equity Compensation Plan 2006 [Member] | Exercise Price Range 01 [Member]
Exercise price - lower (in dollars per share)	$ 16.47
Exercise price - higher (in dollars per share)	$ 19.93
Number outstanding (in shares) | shares	57,500
Weighted average exercise price per share, options outstanding (in dollars per share)	$ 19.63
Weighted average remaining contractual life, options outstanding (Year)	5 years 4 months 24 days
Aggregate intrinsic value, options outstanding | $	$ 72
Number exercisable (in shares) | shares	27,500
Weighted average exercise price per share, options exercisable (in dollars per share)	$ 19.78
Weighted average remaining contractual life, options exercisable (Year)	3 years 10 months 24 days
Aggregate intrinsic value, options exercisable | $	$ 31
Equity Compensation Plan 2006 [Member] | Exercise Price Range 02 [Member]
Exercise price - lower (in dollars per share)	$ 20.25
Exercise price - higher (in dollars per share)	$ 28.37
Number outstanding (in shares) | shares	407,567
Weighted average exercise price per share, options outstanding (in dollars per share)	$ 22.84
Weighted average remaining contractual life, options outstanding (Year)	6 years 4 months 24 days
Aggregate intrinsic value, options outstanding | $	$ 49
Number exercisable (in shares) | shares	27,618
Weighted average exercise price per share, options exercisable (in dollars per share)	$ 26.8
Weighted average remaining contractual life, options exercisable (Year)	5 years 8 months 12 days
Aggregate intrinsic value, options exercisable | $	$ 0
Equity Compensation Plan 2006 [Member] | Exercise Price Range 03 [Member]
Exercise price - lower (in dollars per share)	$ 30.7
Exercise price - higher (in dollars per share)	$ 30.74
Number outstanding (in shares) | shares	20,000
Weighted average exercise price per share, options outstanding (in dollars per share)	$ 30.71
Weighted average remaining contractual life, options outstanding (Year)	5 years 2 months 12 days
Aggregate intrinsic value, options outstanding | $	$ 0
Number exercisable (in shares) | shares	5,000
Weighted average exercise price per share, options exercisable (in dollars per share)	$ 30.71
Weighted average remaining contractual life, options exercisable (Year)	5 years 2 months 12 days
Aggregate intrinsic value, options exercisable | $	$ 0
Equity Compensation Plan 2006 [Member] | Exercise Price Range 04 [Member]
Exercise price - lower (in dollars per share)	$ 40.04
Exercise price - higher (in dollars per share)	$ 48
Number outstanding (in shares) | shares	183,890
Weighted average exercise price per share, options outstanding (in dollars per share)	$ 42.29
Weighted average remaining contractual life, options outstanding (Year)	4 years 7 months 6 days
Aggregate intrinsic value, options outstanding | $	$ 0
Number exercisable (in shares) | shares	99,827
Weighted average exercise price per share, options exercisable (in dollars per share)	$ 42.6
Weighted average remaining contractual life, options exercisable (Year)	4 years 8 months 12 days
Aggregate intrinsic value, options exercisable | $	$ 0
Equity Compensation Plan 2006 [Member] | Exercise Price Range 05 [Member]
Exercise price - lower (in dollars per share)	$ 51.82
Exercise price - higher (in dollars per share)	$ 59.98
Number outstanding (in shares) | shares	55,650
Weighted average exercise price per share, options outstanding (in dollars per share)	$ 55.73
Weighted average remaining contractual life, options outstanding (Year)	1 year 4 months 24 days
Aggregate intrinsic value, options outstanding | $	$ 0
Number exercisable (in shares) | shares	55,650
Weighted average exercise price per share, options exercisable (in dollars per share)	$ 56.33
Weighted average remaining contractual life, options exercisable (Year)	1 year 4 months 24 days
Aggregate intrinsic value, options exercisable | $	$ 0
Equity Compensation Plan 2006 [Member] | Exercise Price Range 06 [Member]
Exercise price - lower (in dollars per share)	$ 60.01
Exercise price - higher (in dollars per share)	$ 68.41
Number outstanding (in shares) | shares	252,581
Weighted average exercise price per share, options outstanding (in dollars per share)	$ 62.08
Weighted average remaining contractual life, options outstanding (Year)	1 year 10 months 24 days
Aggregate intrinsic value, options outstanding | $	$ 0
Number exercisable (in shares) | shares	250,873
Weighted average exercise price per share, options exercisable (in dollars per share)	$ 62.09
Weighted average remaining contractual life, options exercisable (Year)	1 year 10 months 24 days
Aggregate intrinsic value, options exercisable | $	$ 0
Equity Compensation Plan 2006 [Member] | Exercise Price Range 07 [Member]
Exercise price - lower (in dollars per share)	$ 70.13
Exercise price - higher (in dollars per share)	$ 79.51
Number outstanding (in shares) | shares	196,772
Weighted average exercise price per share, options outstanding (in dollars per share)	$ 78.42
Weighted average remaining contractual life, options outstanding (Year)	3 years 2 months 12 days
Aggregate intrinsic value, options outstanding | $	$ 0
Number exercisable (in shares) | shares	146,784
Weighted average exercise price per share, options exercisable (in dollars per share)	$ 78.45
Weighted average remaining contractual life, options exercisable (Year)	3 years 2 months 12 days
Aggregate intrinsic value, options exercisable | $	$ 0
Equity Compensation Plan 2006 [Member] | Exercise Price Range 08 [Member]
Exercise price - lower (in dollars per share)	$ 80.61
Exercise price - higher (in dollars per share)	$ 82.07
Number outstanding (in shares) | shares	16,500
Weighted average exercise price per share, options outstanding (in dollars per share)	$ 81.27
Weighted average remaining contractual life, options outstanding (Year)	4 years
Aggregate intrinsic value, options outstanding | $	$ 0
Number exercisable (in shares) | shares	12,375
Weighted average exercise price per share, options exercisable (in dollars per share)	$ 81.27
Weighted average remaining contractual life, options exercisable (Year)	4 years
Aggregate intrinsic value, options exercisable | $	$ 0
The 2022 Wavelo Equity Compensation Plan [Member]
Number outstanding (in shares) | shares	16,102,478
Weighted average exercise price per share, options outstanding (in dollars per share)	$ 1.31
Weighted average remaining contractual life, options outstanding (Year)	5 years 1 month 6 days
Aggregate intrinsic value, options outstanding | $	$ 7,533
Number exercisable (in shares) | shares	9,602,704
Weighted average exercise price per share, options exercisable (in dollars per share)	$ 1.27
Weighted average remaining contractual life, options exercisable (Year)	5 years
Aggregate intrinsic value, options exercisable | $	$ 4,890
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)	$ 1.78
Number outstanding (in shares) | shares	16,102,478
Weighted average exercise price per share, options outstanding (in dollars per share)	$ 1.31
Weighted average remaining contractual life, options outstanding (Year)	5 years 1 month 6 days
Aggregate intrinsic value, options outstanding | $	$ 7,533
Number exercisable (in shares) | shares	9,602,704
Weighted average exercise price per share, options exercisable (in dollars per share)	$ 1.27
Weighted average remaining contractual life, options exercisable (Year)	5 years
Aggregate intrinsic value, options exercisable | $	$ 4,890
The 2022 Ting Equity Compensation Plan [Member]
Number outstanding (in shares) | shares	6,618,987
Weighted average exercise price per share, options outstanding (in dollars per share)	$ 6
Weighted average remaining contractual life, options outstanding (Year)	5 years 6 months
Aggregate intrinsic value, options outstanding | $	$ 0
Number exercisable (in shares) | shares	4,200,364
Weighted average exercise price per share, options exercisable (in dollars per share)	$ 6
Weighted average remaining contractual life, options exercisable (Year)	5 years 6 months
Aggregate intrinsic value, options exercisable | $	$ 0
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	6,618,987
Weighted average exercise price per share, options outstanding (in dollars per share)	$ 6
Weighted average remaining contractual life, options outstanding (Year)	5 years 6 months
Aggregate intrinsic value, options outstanding | $	$ 0
Number exercisable (in shares) | shares	4,200,364
Weighted average exercise price per share, options exercisable (in dollars per share)	$ 6
Weighted average remaining contractual life, options exercisable (Year)	5 years 6 months
Aggregate intrinsic value, options exercisable | $	$ 0

Note 15 - Share-based Payment_5

Note 15 - Share-based Payments - Stock-based Compensation Allocation to Operating Expenses (Details) - USD ($) $ in Thousands	3 Months Ended		9 Months Ended
	Sep. 30, 2024	Sep. 30, 2023	Sep. 30, 2024	Sep. 30, 2023
Allocated share based compensation expense	$ 1,808	$ 2,308	$ 5,383	$ 6,606
Capitalized Internal Use Software [Member]
Capitalized stock based compensation	(75)	(66)	(245)	(250)
Equity Compensation Plan 2006 [Member]
Allocated share based compensation expense	1,429	1,819	4,104	4,999
The 2022 Wavelo Equity Compensation Plan [Member]
Allocated share based compensation expense	422	505	1,380	1,561
The 2022 Ting Equity Compensation Plan [Member]
Allocated share based compensation expense	32	50	144	296
Total Stock Based Compensation Expense [Member]
Allocated share based compensation expense	$ 1,808	$ 2,308	$ 5,383	$ 6,606

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	Sep. 30, 2024	Dec. 31, 2023
Derivative instrument asset, net	$ 708	$ 2,277
Fair Value, Inputs, Level 1 [Member]
Derivative instrument asset, net	0	0
Fair Value, Inputs, Level 2 [Member]
Derivative instrument asset, net	708	2,277
Fair Value, Inputs, Level 3 [Member]
Derivative instrument asset, net	$ 0	$ 0

Note 17 - Other Income (Details

Note 17 - Other Income (Details Textual)	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		9 Months Ended
	Sep. 30, 2024	Sep. 30, 2023	Sep. 30, 2024	Sep. 30, 2023
Income earned on sale of transferred assets	$ 3,853	$ 4,312	$ 10,831	$ 12,971
Purchase Agreement With DISH Wireless LLC [Member]
Income earned on sale of transferred assets	$ 3,853	$ 4,312	$ 10,831	$ 12,971

Note 17 - Other Income - Intere

Note 17 - Other Income - Interest Income and Interest Expense (Details) - USD ($) $ in Thousands	3 Months Ended		9 Months Ended
	Sep. 30, 2024	Sep. 30, 2023	Sep. 30, 2024	Sep. 30, 2023
Interest expense	$ (13,802)	$ (13,740)	$ (39,912)	$ (32,281)
Interest income	707	3,001	2,385	3,161
Interest expense, net	$ (13,095)	$ (10,739)	$ (37,527)	$ (29,120)

Note 18 - Redeemable Preferre_3

Note 18 - Redeemable Preferred Units (Details Textual) - Series A Preferred Units [Member] - USD ($) $ / shares in Units, $ in Millions			3 Months Ended		9 Months Ended
	May 04, 2023	Aug. 08, 2022	Sep. 30, 2024	Sep. 30, 2023	Sep. 30, 2024	Sep. 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	$ 108.5		$ 108.5
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			2.1	$ 4	10.7	$ 12.4
Legal Fees					0.9
Stock Redeemed or Called During Period, Shares (in shares)	5,173,067
Stock Redeemed or Called During Period, Value Before Discount on Premium	$ 31
Stock Redeemed or Called, Discount on Premium	30%
Stock Redeemed or Called, Discount on Premium, Value	$ 14.7
Stock Redeemed or Called During Period, Value	$ 45.7
Preferred Stock, Liquidation Preference, Value			91.5		91.5
Interest Costs Capitalized			$ 0.3	$ 0.5	$ 1.1	$ 3
Minimum [Member]
Preferred Stock, Dividend Rate, Percentage		13%
Maximum [Member]
Preferred Stock, Dividend Rate, Percentage		17%

Note 18 - Redeemable Preferre_4

Note 18 - Redeemable Preferred Shares - Borrowings (Details) - Preferred Stock [Member] - USD ($) $ in Thousands		9 Months Ended	12 Months Ended
		Sep. 30, 2024	Dec. 31, 2023
Opening Balance		$ 111,899	$ 91,396
Add: Milestone Funding		0	35,000
Add: Accretion of redeemable preferred units(1)	[1]	10,657	16,541
Add: Loss on debt extinguishment		0	14,680
Less: Redemption of preferred units		0	(45,718)
Redeemable preferred shares balance		122,556	111,899
Less: Deferred preferred financing costs		(428)	(509)
Total Redeemable preferred units		$ 122,128	$ 111,390
[1]The Company capitalizes interest expenses directly attributable to the development of qualifying assets. Qualifying assets include internally use software (IUS), assets under construction (AUC), equipment, or other long-lived assets that meet the capitalization criteria prescribed by ASC 718. During the year ended December 31, 2023, the Company capitalized $2.4 million of interest expenses pertaining to the redeemable preferred units directly attributable to the development of certain AUC assets, respectively.

Note 18 - Redeemable Preferre_5

Note 18 - Redeemable Preferred Shares - Schedule of Payments (Details) $ in Thousands	Sep. 30, 2024 USD ($)
Remainder of 2024	$ 4,800
2025	18,639
2026	18,536
2027	18,639
2028	135,474
Financial Instruments Subject to Mandatory Redemption, Settlement Terms, Share Value, Amount	$ 196,088

Note 19 - Restructuring Costs_2

Note 19 - Restructuring Costs (Details Textual) - The 2024 Ting Restructuring Plan [Member] - USD ($) $ in Thousands	3 Months Ended	9 Months Ended
	Sep. 30, 2024	Sep. 30, 2024
Restructuring and Related Cost, Number of Positions Eliminated, Period Percent		7%
Restructuring Charges	$ 189	$ 3,015
Ting [Member]
Restructuring and Related Cost, Number of Positions Eliminated, Period Percent		13%

Note 19 - Restructuring Costs -

Note 19 - Restructuring Costs - Schedule of Restructuring (Details) - The 2024 Ting Restructuring Plan [Member] - USD ($) $ in Thousands	3 Months Ended	9 Months Ended
	Sep. 30, 2024	Sep. 30, 2024
Charges	$ 189	$ 3,015
Beginning balance	16	0
Cash payments	(183)	(2,993)
Ending balance	22	22
One-time Termination Benefits [Member]
Charges	122	2,401
Beginning balance	0	0
Cash payments	(122)	(2,401)
Ending balance	0	0
Special Termination Benefits [Member]
Charges	19	355
Beginning balance	0	0
Cash payments	(19)	(355)
Ending balance	0	0
Employee Severance [Member]
Charges	48	259
Beginning balance	16	0
Cash payments	(42)	(237)
Ending balance	22	22
Cost of Sales [Member]
Charges	47	484
Selling and Marketing Expense [Member]
Charges	63	2,117
Network Other Costs [Member]
Charges	35	114
General and Administrative Expense [Member]
Charges	$ 44	$ 300

Note 21 - Subsequent Events (De

Note 21 - Subsequent Events (Details Textual) - The 2024 Ting Restructuring Plan [Member] - USD ($) $ in Thousands		3 Months Ended	9 Months Ended
	Oct. 30, 2024	Sep. 30, 2024	Sep. 30, 2024
Restructuring and Related Cost, Number of Positions Eliminated, Period Percent			7%
Restructuring Charges		$ 189	$ 3,015
Subsequent Event [Member]
Restructuring and Related Cost, Number of Positions Eliminated, Period Percent	17%
Restructuring Charges	$ 7,400
Ting [Member]
Restructuring and Related Cost, Number of Positions Eliminated, Period Percent			13%
Ting [Member] | Subsequent Event [Member]
Restructuring and Related Cost, Number of Positions Eliminated, Period Percent	42%