0001437749-24-010388 | 10-K | XBRL Viewer

Debt Disclosure [Text Block]

10. Debt

Senior secured credit agreement

On December 31, 2020, Old Doma executed a loan and security agreement with Hudson Structured Capital Management Ltd. (“HSCM”) providing for a $150.0 million senior secured term loan (“Senior Debt”) that was funded by the lenders, which are affiliates of HSCM, on January 29, 2021 (“Funding Date”). The Senior Debt matures five years from the Funding Date. Under the agreement, the Senior Debt will bear interest of 11.25% per annum, 5.0% of which will be paid on a current cash basis and the remainder to accrue and be added to the outstanding principal balance. Interest shall be compounded quarterly. If at any time Old Doma (now known as States Title) is in an event of default under the Senior Debt, outstanding amounts shall bear interest at the default interest rate of 15.00%. Upon funding, Old Doma issued penny warrants to affiliates of HSCM equal to 1.35% of Old Doma’s fully diluted shares. The warrants were net exercised on the Closing Date and such affiliates of HSCM received the right to receive approximately 0.2 million shares of our common stock. The Senior Debt is secured by a first-priority pledge and security interest in substantially all of the assets (tangible and intangible) of our wholly owned subsidiary States Title (which represent substantially all of our assets) and any of its existing and future domestic subsidiaries (in each case, subject to customary exclusions, including the exclusion of regulated insurance company subsidiaries). States Title is subject to customary affirmative, negative and financial covenants, including, among other things, minimum liquidity of $20.0 million (as of the last day of any month), minimum consolidated annual revenue of $130.0 million, limits on the incurrence of indebtedness, restrictions on asset sales outside the ordinary course of business and material acquisitions, limitations on dividends and other restricted payments. States Title was in compliance with the Senior Debt covenants as of December 31, 2023. The Senior Debt also includes customary events of default for facilities of this type and provides that, if an event of default occurs and is continuing, the Senior Debt will amortize requiring regular payments on a straight-line basis over the subsequent 24-month calendar period, but not to extend beyond the maturity date.

On May 19, 2023, Old Doma and certain subsidiaries of the Company, as guarantors, entered into the third amendment to the Senior Debt agreement (the “Third Amendment”). The Third Amendment amends certain mandatory prepayment provisions related to the disposition of assets by Old Doma or any of its subsidiaries such that Old Doma is required, within five business days following the receipt of net cash proceeds from dispositions in excess of $750,000 in any fiscal year (other than certain permitted dispositions), to repay the outstanding principal amount of term loan borrowings in an amount equal to 100% of such excess net cash proceeds received by Old Doma or any of its subsidiaries from such dispositions, unless HSCM, as agent, otherwise agrees.

Concurrently with the execution of the Merger Agreement, certain of the Company’s subsidiaries, the lenders party thereto and Hudson, as agent for such lenders, entered into the HSCM Fourth Amendment. Immediately after the effectiveness of the HSCM Fourth Amendment, Hudson, certain of the Company’s subsidiaries, the lenders party thereto and Parent entered into the Hudson Fifth Amendment. For more information, refer to Note 24 "Subsequent Events."

The estimated fair value of the Senior Debt at December 31, 2023 was $157.0 million. No active or observable market exists for the Senior Debt and as a result this is a Level 3 fair value measurement. Therefore, the estimated fair value of the Senior Debt is based on the income valuation approach, which is a valuation technique that converts future amounts (for example, cash flows or income and expenses) to a single current (that is, discounted) amount.

The entire disclosure for information about short-term and long-term debt arrangements, which includes amounts of borrowings under each line of credit, note payable, commercial paper issue, bonds indenture, debenture issue, own-share lending arrangements and any other contractual agreement to repay funds, and about the underlying arrangements, rationale for a classification as long-term, including repayment terms, interest rates, collateral provided, restrictions on use of assets and activities, whether or not in compliance with debt covenants, and other matters important to users of the financial statements, such as the effects of refinancing and noncompliance with debt covenants.

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Note 4 - Investments and Fair Value Measurements - Valuation Assumptions (Details)	Dec. 31, 2023 $ / shares	Dec. 31, 2022 $ / shares
Stock price at issuance (in dollars per share)	$ 23
Sponsor Covered Shares [Member]
Stock price at issuance (in dollars per share)	$ 4.63	$ 11.32
Sponsor Covered Shares [Member] \| Measurement Input, Price Volatility [Member]
Liability, measurement input	0.65	0.65
Sponsor Covered Shares [Member] \| Measurement Input, Risk Free Interest Rate [Member]
Liability, measurement input	0.0388	0.0396
Sponsor Covered Shares [Member] \| Measurement Input, Expected Term [Member]
Liability, measurement input	7.6	8.6
Sponsor Covered Shares [Member] \| Measurement Input, Expected Dividend Rate [Member]
Liability, measurement input	0	0
Sponsor Covered Shares [Member] \| Change in Control Probability [Member]
Liability, measurement input	0.02	0.02

Note 24 - Subsequent Events

12 Months Ended

Dec. 31, 2023

Subsequent Events [Text Block]

24. Subsequent events

In connection with the subsequent events below, refer to discussion on management's plans in Note 1, "Organization and business operations."

Merger Agreement

On March 28, 2024, the Company entered into the Merger Agreement with Parent and Merger Sub. The Merger Agreement provides that, subject to the terms and conditions set forth therein, Merger Sub will merge with and into the Company, with the Company surviving the Merger and becoming a wholly owned subsidiary of Parent. Parent and Merger Sub are affiliates of Topco, the indirect parent company of Parent. Capitalized terms used but not otherwise defined herein have the meaning set forth in the Merger Agreement, a copy of which is filed as an exhibit to the Current Report on Form 8-K, filed with the SEC on March 29, 2024, and incorporated herein by reference.

The Company Board, acting on the unanimous recommendation of a special committee comprised of independent and disinterested directors formed for the purpose of considering the transaction, unanimously (i) determined that the Merger Agreement and the transactions contemplated thereby, including the Merger, the Voting and Support Agreement (as defined below) and the other agreements contemplated by the Merger Agreement and the transactions contemplated thereby, are fair, advisable and in the best interests of the Company and the Disinterested Stockholders and (ii) approved the Merger Agreement and the transactions contemplated thereby, including the Merger, and the Voting and Support Agreement and the other agreements contemplated by the Merger Agreement and the transactions contemplated thereby, and (iii) resolved to submit and recommend the Merger Agreement to the Company’s stockholders for approval and adoption thereby.

Pursuant to the Merger Agreement, at the effective time of the Merger (the “Effective Time”), and as a result of the Merger:

●

each share of common stock, par value $0.0001 per share, of the Company (“Common Stock”) outstanding immediately prior to the Effective Time (subject to certain exceptions, including for shares of Common Stock owned by stockholders of the Company who have not voted in favor of the adoption of the Merger Agreement and have properly exercised appraisal rights in accordance with Section 262 of the General Corporation Law of the State of Delaware) will, at the Effective Time, be cancelled and extinguished and automatically converted into the right to receive $6.29 in cash (the “Merger Consideration”), subject to applicable withholding taxes;

●

each warrant to purchase shares of Common Stock that is outstanding immediately prior to the Effective Time will, in accordance with its terms, automatically and without any required action on the part of the holder thereof, cease to represent a warrant to purchase shares of Common Stock and become a warrant exercisable for Merger Consideration;

●

each option to purchase Common Stock (each, a “Company Option”) that is outstanding and unexercised immediately prior to the Effective Time, whether vested or unvested, will automatically be cancelled and terminated as of immediately prior to the Effective Time and converted into the right to receive an amount in cash, less applicable tax withholdings, equal to the product obtained by multiplying (i) the aggregate number of shares of Common Stock subject to such Company Option by (ii) the excess, if any, of the Merger Consideration over the exercise price per share of such Company Option;

●

each unvested award of restricted shares of Common Stock (each, a “Company RS Award”) that is outstanding immediately prior to the Effective Time will automatically be cancelled and terminated as of immediately prior to the Effective Time and converted into the right to receive an amount in cash, less applicable tax withholdings, equal to the product obtained by multiplying (i) the aggregate number of shares subject to such Company RS Award by (ii) the Merger Consideration;

●

each award of restricted stock units of the Company (each, a “Company RSU Award”) that is outstanding immediately prior to the Effective Time, whether vested or unvested, will automatically be cancelled and terminated as of immediately prior to the Effective Time and converted into the right to receive an amount in cash, less applicable tax withholdings, equal to the product obtained by multiplying (i) the aggregate number of shares subject to such Company RSU Award by (ii) the Merger Consideration; and

●

each award of performance-based or market-based restricted stock units of the Company (each, a “Company PRSU Award”) that is outstanding immediately prior to the Effective Time, whether vested or unvested, will automatically be cancelled and terminated as of immediately prior to the Effective Time and converted into the right to receive, an amount in cash, less applicable tax withholdings, equal to the product obtained by multiplying (i) the aggregate number of shares subject to such Company PRSU Award (if any) that would satisfy the performance conditions applicable to such Company PRSU Award measured as of immediately prior to the Effective Time (in accordance with the applicable award agreement governing such Company PRSU Award) by (ii) the Merger Consideration.

Assuming the satisfaction of the conditions set forth in the Merger Agreement, the Company expects the transactions contemplated thereby to close in the second half of 2024.

The stockholders of the Company will be asked to vote on the adoption of the Merger Agreement and the Merger at a stockholder meeting that will be held on a date to be announced as promptly as reasonably practicable following the customary review process by the SEC. The consummation of the Merger is not subject to a financing condition, but is subject to certain conditions to Closing, including (i) approval of the Company’s Disinterested Stockholders, (ii) consent, approval or authorization from relevant insurance regulatory agencies without the imposition of a Burdensome Condition, (iii) absence of any order or injunction prohibiting the consummation of the Merger, (iv) subject in certain cases to customary materiality qualifiers, the accuracy of the representations and warranties contained in the Merger Agreement and compliance with the covenants contained in the Merger Agreement, (v) no Company Material Adverse Effect having occurred since the date of the Merger Agreement that is continuing, (vi) the completion of certain specified transactions as contemplated by the Merger Agreement, (vii) the repayment of the Company’s outstanding indebtedness with Hudson pursuant to the terms described below and (viii) the investment by Len FW (defined below) into Topco.

The Merger Agreement contains customary representations, warranties and covenants, including, among others, covenants by the Company to conduct its businesses in the ordinary course between the execution and completion of the Merger Agreement, not to engage in certain kinds of transactions during such period (including payment of dividends outside of the ordinary course or as otherwise permitted under the Merger Agreement), to convene and hold a meeting of its stockholders to consider and vote upon the Merger, to cooperate with Parent in connection with obtaining financing for the transaction, to implement the reorganization of certain assets and liabilities of the Company relating to its technology solutions into a newly formed or selected subsidiary of the Company, to use reasonable best efforts to obtain regulatory consents, and, subject to certain customary exceptions, for the Company Board to recommend that its stockholders approve and adopt the Merger Agreement. The Merger Agreement also contains customary representations, warranties and covenants of Parent and Merger Sub, including a covenant to use reasonable best efforts to obtain the debt financing described below. The Merger Agreement contains a 50-day “go-shop” provision that allows the Company to, among other things, solicit, initiate, propose, induce, encourage, or facilitate discussions or negotiations with respect to Acquisition Proposals. At the end of the “go-shop” period, the Company will cease such activities, and is subject to a customary “no-shop” provision that restricts the Company’s ability to, among other things, solicit Acquisition Proposals from third parties and to provide non-public information to, and engage in discussions or negotiations with, third parties regarding Acquisition Proposals after the “go-shop” period. The “no-shop” provision allows the Company, under certain circumstances and in compliance with certain obligations set forth in the Merger Agreement, to provide non-public information to any person and its representatives that has made a bona fide Acquisition Proposal that either constitutes, or would reasonably be expected to lead to, an Acquisition Proposal.

Parent and Merger Sub have represented that they will have sufficient cash at the Closing regardless of third-party financing, though have also secured committed debt financing to be provided by certain lenders (collectively, the “Lenders”) on the terms and subject to the conditions set forth in a debt commitment letter. The obligations of the Lenders to provide debt financing under the debt commitment letter are subject to a number of customary conditions.

The Merger Agreement contains certain termination rights for both the Company and Parent. If the Merger Agreement is terminated (1) by Parent as a result of the Company’s breach of its representations, warranties or covenants in a manner that would cause the related conditions to Closing to not be met and Company subsequently enters into an Alternative Acquisition Agreement and such transaction is subsequently consummated, or (2) as a result of the Company Board changing its recommendation and entering into an Alternative Acquisition Agreement and such transaction is subsequently consummated, or (3) if the Merger Agreement is terminated by Company in order to enter into an Alternative Acquisition Agreement with respect to a Superior Proposal, the Company will be required to pay Parent a termination fee to Parent of $3,188,734. If the Merger Agreement is terminated by the Company in connection with Company’s entry into an Alternative Acquisition Agreement with respect to a Superior Proposal during the “go-shop” period or with an Exempted Person, the Company will be required to pay Parent a lower termination fee of $1,822,134. The Merger Agreement also provides that either party may specifically enforce the other party’s obligations under the Merger Agreement. In addition to the foregoing termination rights, and subject to certain limitations, the Company or Parent may terminate the Merger Agreement if the Merger is not consummated by September 28, 2024 (the “End Date”), provided that if all of the conditions to Closing other than the obtainment of the certain specified Insurance Regulatory Approvals have been satisfied or waived on or prior to the End Date, then the End Date shall automatically be extended to October 28, 2024 (“First Extension Date”), provided, further, that if all of the conditions to Closing, other than the receipt of approval from the requisite South Carolina Department of Insurance or requisite approval from the California Department of Insurance, have been satisfied or waived on or prior to the First Extension Date, then the First Extension Date shall automatically be extended to November 28, 2024. In the event that (a) the Agreement is terminated in accordance with the prior sentence and at the time of termination, all of the conditions to Closing have been satisfied or waived except for (i) any condition that is not satisfied due to breach by the Company of any representation, warranty, covenant or agreement in the Merger Agreement, (ii) the completion of certain specified transactions as contemplated by the Merger Agreement and (iii) conditions that by their nature can only be satisfied at or immediately prior to the Closing; (b) certain specified transactions have not been completed by June 26, 2024; and (c) the Company has not agreed to terminate the Agreement within five (5) days of Parent’s written notice to terminate, then the Company shall reimburse Parent for its reasonable and documented out-of-pocket expenses incurred between June 26, 2024 and the date of termination.

If the Merger is consummated, the Common Stock will be delisted from the New York Stock Exchange and deregistered under the Securities Exchange Act of 1934.

Voting and Support Agreement

Concurrently with the execution of the Merger Agreement, LENX ST Investor, LLC and Len FW Investor, LLC (“Len FW,” and together with LENX ST Investor, LLC, the “Lennar Stockholders”), the Company and Parent entered into a Voting and Support Agreement (the “Voting and Support Agreement”), pursuant to which the Lennar Stockholders have agreed, among other things and subject to the terms and conditions set forth therein, to vote or cause to be voted all shares of Common Stock beneficially owned by the Lennar Stockholders (the “Voting Agreement Shares”) in favor of adopting the Merger Agreement and the transactions contemplated thereby, including the Merger.

The Lennar Stockholders hold, collectively, approximately 25% of the voting power of the Common Stock. Under the Voting and Support Agreement, the Lennar Stockholders have agreed to, among other things, (a) vote the Voting Agreement Shares in favor of the Merger, the adoption of the Merger Agreement and the transactions contemplated thereby and (b) vote against any Alternative Acquisition Agreement and any other action or agreement (including, without limitation, any amendment of any agreement), amendment of the Company’s organizational documents or other action that is intended or would reasonably be expected to materially prevent or delay the consummation of the Transactions, including the Merger. The Voting and Support Agreement will automatically terminate upon the earliest of (i) written agreement of the parties thereto to terminate the Voting and Support Agreement, (ii) the valid termination of the Merger Agreement in accordance with its terms and (iii) the Effective Time, and each Lennar Stockholder may terminate the Voting and Support Agreement as to itself upon the entry by the Company and Parent without the prior written consent of such Lennar Stockholder into any amendment, waiver or modification to the Merger Agreement that results in (x) a change to the form of consideration to be paid thereunder, (y) a decrease in the amount of Merger Consideration payable to the stockholders of the Company pursuant to the terms of the Merger Agreement as in effect on the date of the Voting and Support Agreement, or (z) an imposition of any material restrictions or additional constraints on the payment of the consideration thereunder.

Hudson Financing Arrangements

Agreement and Fourth Amendment to the Loan and Security Agreement

Concurrently with the execution of the Merger Agreement, certain of the Company’s subsidiaries, the lenders party thereto and Hudson, as agent for such lenders, entered into the Hudson Fourth Amendment, pursuant to which that certain Loan and Security Agreement, dated as of December 31, 2020 (as amended, the “Company Loan Agreement”), by and among States Title, as the borrower, the guarantors party thereto, the lenders party thereto and Hudson was amended such that, among other things:

	a.	from the effective date of the Hudson Fourth Amendment through September 30, 2025, interest on the principal amount outstanding of the senior secured term loan under the Company Loan Agreement (the “Term Loan”) will accrue and capitalize and be added to the principal balance monthly at a per annum rate equal to 16.25%;
	b.	beginning October 1, 2025, interest on the Term Loan will accrue at a per annum rate equal to 16.25%, (i) 10% of which shall accrue and be payable in cash monthly and (ii) the remainder of such interest shall accrue and capitalize and be added to the principal balance monthly;
	c.	States Title will make prepayments on the principal of the Term Loan in an amount up to $16 million of net cash proceeds received from contingent payments earned by the Company pursuant to certain previous asset sales (but such payment shall be deferred until October 2025);
	d.	Subject to certain conditions, States Title will make monthly pre-payments of the principal amount outstanding of the Term Loan under the Company Loan Agreement with cash on hand in excess of $7.5 million after October 1, 2025 in the event the Merger Agreement is terminated prior to the consummation of the Merger;
	e.	if reasonably requested by Hudson following a termination of the Merger Agreement prior to the consummation of the Merger, States Title would transfer all of its equity interests in Doma Title Insurance, Inc. to a newly formed bankruptcy-remote entity and cause such equity interests to be pledged as collateral under the Company Loan Agreement;
	f.	the financial covenants in the Company Loan Agreement were modified, including, without limitation, the reduction of the minimum consolidated GAAP revenue financial covenant from $130 million to $50 million; and
	g.	States Title is permitted to incur indebtedness under the Topco Term Facility (as defined below). which indebtedness shall be senior in respect of payment and liens to the obligations under the Company Loan Agreement.

In connection with the Hudson Fourth Amendment, Hudson shall be entitled to an amendment fee of $1.0 million, which fee became payable upon execution of the Hudson Fourth Amendment and shall be paid-in-kind and added to the principal of the Term Loan.

Agreement and Fifth Amendment to the Loan and Security Agreement

Immediately after the effectiveness of the Hudson Fourth Amendment, Hudson, certain of the Company’s subsidiaries, the lenders party thereto and Parent entered into the Hudson Fifth Amendment pursuant to which, at the Closing, Hudson will (a) accept certain consideration (as set forth in the Hudson Fifth Amendment, the “Hudson Payoff”) in full satisfaction of all indebtedness under the Company Loan Agreement and (b) release all liens securing the Company Loan Agreement. Pursuant to the Hudson Fifth Amendment, States Title’s obligation to make cash interest payments under the Company Loan Agreement shall be suspended until the earliest of (a) the termination of the Merger Agreement, (b) five business days after the End Date (as defined in the Merger Agreement), (c) the consummation of the Merger (without Hudson’s receipt of the Hudson Payoff) and (d) March 12, 2025 the (“Standstill Period”). In addition, during the Standstill Period, Hudson and the lenders have agreed not to exercise remedies with respect to certain matters that would otherwise constitute events of default under the Company Loan Agreement. If the Standstill Period ends without the consummation of the Merger (without HSCM’s receipt of the HSCM Payoff), the Company’s cash interest payment obligations under the Company Loan Agreement will be as described in the HSCM Fourth Amendment.

Topco Commitment Letter

Concurrently with the execution of the Merger Agreement, States Title and Topco, the indirect parent company of Parent, entered into the Topco Commitment Letter, pursuant to which Topco committed to provide the Topco Term Facility to States Title (with certain subsidiaries of States Title guaranteeing the obligations thereunder).

The Topco Term Facility will have two tranches: (a) up to $25 million will be available to be drawn in up to three draws (each draw being for at least $5 million) between closing of the Topco Term Facility and December 31, 2024 and (b) up to $10 million will be available to be drawn in a single draw between January 1, 2025 and June 30, 2025, each tranche being subject to commitment reductions as set forth in the Topco Commitment Letter. Each loan made thereunder will mature three years after it is drawn. The Topco Term Facility will be secured by a first priority lien on substantially all of the assets of States Title and the guarantors (subject to customary exceptions), senior to all existing and future liens securing debt for borrowed money (including the liens securing the Company Loan Agreement) and will be senior in right of payment to all existing and future debt for borrowed money (including the Company Loan Agreement), in each case, subject to certain exceptions. The terms of the subordination of the Company Loan Agreement shall be substantially as set forth in the Topco Commitment Letter and will include certain prohibitions on the exercise of remedies by the lenders under the Company Loan Agreement. Interest on each loan will accrue at a rate of Term SOFR (subject to a 1.0% floor) plus 9.0% per annum and will be payable quarterly in kind. The Topco Term Facility will include a fee of 5.0% per annum on all undrawn commitments, payable quarterly in cash, and an upfront fee of 3.0% of the commitments in respect of the Topco Term Facility at closing of the Topco Term Facility, payable upon the funding or termination of such commitments. Prepayments of the Topco Term Facility (subject to certain exceptions) will be subject to customary prepayment premiums. The Topco Term Facility will also include certain information rights and other customary covenants (including affirmative, negative and financial covenants) and mandatory prepayment provisions.

Len FW Investment

Concurrently with the execution of the Merger Agreement, Len FW and Topco, which, following the Effective Time, will be an indirect parent of the Company, entered into certain agreements, pursuant to which, concurrently with the Closing and upon the terms and subject to the conditions set forth therein, Len FW shall invest the cash it receives pursuant to the Merger Agreement in consideration for its existing shares of Company Common Stock at the Closing and an additional $17 million in Topco, resulting in Len FW owning approximately 8.36% of the outstanding equity of Topco on a fully-diluted basis (the “Len FW Investment”).

In the preparation of the accompanying consolidated financial statements, the Company has evaluated all material subsequent events or transactions that occurred after the balance sheet date through the date on which the financial statements were issued for potential recognition or disclosure in the Company’s financial statements, noting no subsequent events or transactions that require disclosure, aside from those previously discussed.

Doma Holdings, Inc.

Valuation and Qualifying Accounts

(In Thousands)	*Balance at beginning of period*		*Charged to costs and expenses*		*Deductions*		*Balance at end of period*
Year ended December 31, 2023:
Allowance for deferred tax assets	$	129,704	$	32,276	$	—	$	161,980
Liability for loss and loss adjustment expenses		81,873		14,764		14,743		81,894
Allowance for doubtful accounts		1,413		477		88		1,802
Year ended December 31, 2022:
Allowance for deferred tax assets	$	55,620	$	74,084	$	—	$	129,704
Liability for loss and loss adjustment expenses		80,189		14,781		13,097		81,873
Allowance for doubtful accounts		1,031		459		77		1,413

See accompanying Report of Independent Registered Public Accounting Firm.

Consolidated Balance Sheets - USD ($) $ in Thousands	Dec. 31, 2023	Dec. 31, 2022
Assets
Cash and cash equivalents	$ 65,939	$ 78,450
Restricted cash	5,228	2,933
Investments:
Held-to-maturity debt securities, at amortized cost (net of allowance for credit losses of $125 at December 31, 2023 and $440 at December 31, 2022)	18,179	90,328
Fair Value	58,032	58,254
Mortgage loans	45	297
Total investments	76,256	148,879
Trade and other receivables (net of allowance for credit losses of $1,802 and $1,413 at December 31, 2023 and 2022, respectively)	24,452	20,541
Prepaid expenses, deposits and other assets	4,614	6,687
Lease right-of-use assets	4,175	4,724
Fixed assets (net of accumulated depreciation of $26,272 and $16,685 at December 31, 2023 and 2022, respectively)	30,945	37,024
Title plants	2,716	2,716
Goodwill	23,413	23,413
Assets held for disposal	2,563	53,141
Total assets	240,301	378,508
Liabilities and stockholders’ (deficit) equity
Accounts payable	1,798	2,407
Accrued expenses and other liabilities	12,700	23,347
Leases liabilities	8,838	10,793
Senior secured credit agreement, net of debt issuance costs and original issue discount	154,087	147,374
Liability for loss and loss adjustment expenses	81,894	81,873
Warrant liabilities	26	347
Sponsor Covered Shares liability	86	219
Liabilities held for disposal	6,783	30,356
Total liabilities	266,212	296,716
Commitments and contingencies (see Note 15)
Stockholders’ (deficit) equity:
Common stock, 0.0001 par value; 80,000,000 shares authorized at December 31, 2023 and 2022; 13,524,203 and 13,165,919 shares issued and outstanding as of December 31, 2023 and 2022, respectively	1	1
Additional paid-in capital	593,772	577,515
Accumulated deficit	(619,201)	(494,787)
Accumulated other comprehensive income	(483)	(937)
Total stockholders’ (deficit) equity	(25,911)	81,792
Total liabilities and stockholders’ (deficit) equity	$ 240,301	$ 378,508

Consolidated Statements of Comprehensive Loss - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2023	Dec. 31, 2022
Net loss	$ (124,414)	$ (302,209)
Other comprehensive income, net of tax:
Unrealized gain (loss) on available-for-sale debt securities, net of tax and related valuation allowance	454	(937)
Comprehensive loss	$ (123,960)	$ (303,146)

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

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Note 19 - Research and Development (Tables)

12 Months Ended

Dec. 31, 2023

Schedule Of Research And Development Expenses [Table Text Block]

	*Year ended December 31,*
	*2023*		*2022*
Research and development expenses incurred	$	5,266	$	16,108
Capitalized internally developed software costs		8,034		30,609
Research and development spend, inclusive of capitalized internally developed software cost	$	13,300	$	46,717

Note 13 - Earnings Per Share - Schedule of Earnings Per Share (Details) - USD ($) $ / shares in Units, $ in Thousands	12 Months Ended
	Dec. 31, 2023	Dec. 31, 2022
Loss from continuing operations, net of taxes	$ (95,288)	$ (187,297)
Weighted-average common shares – basic and diluted (in shares)	13,342,913	13,041,337
Net loss from continuing operations per share attributable to stockholders - basic and diluted (in dollars per share)	$ (7.14)	$ (14.36)
Net loss from discontinued operations per share - basic and diluted (in dollars per share)	(2.18)	(8.81)
Net loss per share attributable to stockholders - basic and diluted (in dollars per share)	$ (9.32)	$ (23.17)

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

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

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Per basic share amount, after tax, of income (loss) from the day-to-day business activities of the discontinued operation and gain (loss) from the disposal of the discontinued operation.

+ References + Details

Note 11 - Stockholders' (Deficit) Equity

12 Months Ended

Dec. 31, 2023

Equity [Text Block]

11. Stockholders’ (deficit) equity

Common stock

Holders of common stock are entitled to one vote for each share held. Common stock is entitled to receive dividends when, and if, declared by the board of directors.

On July 29, 2021, the Company’s common stock and Public Warrants began trading on the New York Stock Exchange under the ticker symbols “DOMA” and “DOMA.WS,” respectively. The Public Warrants are trading on the OTC Pink Marketplace under the symbol “DOMAW”.

On June 29, 2023, the Company filed with the Secretary of State of the State of Delaware a certificate of amendment to its certificate of incorporation (the “Charter Amendment”) to effect a 1-for-25 reverse stock split of the Company’s common stock (the “Reverse Stock Split”) and a corresponding adjustment to its authorized capital stock, effective as of 11:59 p.m. Eastern Daylight Time on June 29, 2023 (the “Effective Time”). As a result of the Reverse Stock Split, every 25 shares of the Company’s issued and outstanding common stock were automatically converted into one share of issued and outstanding common stock. No fractional shares were issued as a result of the Reverse Stock Split. All share and per share information has been retroactively adjusted to give effect to the Reverse Stock Split for all periods presented, unless otherwise indicated.

Pursuant to the Company’s certificate of incorporation and Charter Amendment, the Company is authorized to issue 80,000,000 shares of common stock with a par value of $0.0001 per share.

Preferred stock

Pursuant to the Company’s certificate of incorporation, the Company is authorized to issue 4,000,000 shares of preferred stock having a par value of $0.0001 per share (the “preferred stock”). The Company’s board of directors has the authority to issue preferred stock and to determine the rights, preferences, privileges and restrictions, including voting rights, of those shares. As of December 31, 2023, there were no shares of preferred stock issued and outstanding.

The entire disclosure for equity.

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Note 9 - Fixed Assets - Summary of Fixed Assets (Details) - USD ($) $ in Thousands	Dec. 31, 2023	Dec. 31, 2022
Fixed assets	$ 57,217	$ 53,709
Accumulated depreciation and amortization	(26,272)	(16,685)
Total fixed assets, net	30,945	37,024
Software Development [Member]
Fixed assets	47,896	40,934
Computer Equipment [Member]
Fixed assets	5,492	7,458
Software [Member]
Fixed assets	3,140	2,975
Furniture and Fixtures [Member]
Fixed assets	484	831
Leasehold Improvements [Member]
Fixed assets	196	857
Construction in Progress [Member]
Fixed assets	$ 9	$ 654

Note 22 - Regulation and Statutory Financial Information (Details Textual) - USD ($) $ in Millions	12 Months Ended
	Dec. 31, 2023	Dec. 31, 2022	Jan. 01, 2024
Statutory Accounting Practices, Statutory Amount Available for Dividend Payments without Regulatory Approval	$ 49.9	$ 57.9
Statutory Accounting Practices, Statutory Net Income Amount	$ 5.2	$ 13.9
Forecast [Member]
Statutory Accounting Practices, Statutory Amount Available for Dividend Payments without Regulatory Approval			$ 5.2

Note 4 - Investments and Fair Value Measurements - Accrued Interest Receivable (Details) - USD ($) $ in Thousands	Dec. 31, 2023	Dec. 31, 2022
Accrued interest receivable on investments	$ 690	$ 1,157
Corporate Debt Securities [Member]
Accrued interest receivable on investments	423	834
US Treasury Securities [Member]
Accrued interest receivable on investments	262	281
Foreign Government Debt [Member]
Accrued interest receivable on investments	5	42
Debt Securities [Member]
Accrued interest receivable on investments	690	1,157
Mortgages [Member]
Accrued interest receivable on investments	$ 0	$ 0

Note 13 - Earnings Per Share - Antidilutive Securities (Details) - shares	12 Months Ended
	Dec. 31, 2023	Dec. 31, 2022
Total antidilutive securities (in shares)	3,686,293	3,838,991
Share-Based Payment Arrangement, Option [Member]
Total antidilutive securities (in shares)	402,028	703,422
Warrant [Member]
Total antidilutive securities (in shares)	693,333	720,910
Restricted and Performance Stock Awards [Member]
Total antidilutive securities (in shares)	1,807,329	1,619,222
Market-Based Awards [Member]
Total antidilutive securities (in shares)	97,413	97,413
Sponsor Covered Shares and Seller Earnout Shares [Member]
Total antidilutive securities (in shares)	686,190	698,024

Note 4 - Investments and Fair Value Measurements - Debt Securities Available-for-Sale (Details) - USD ($) $ in Thousands	Dec. 31, 2023	Dec. 31, 2022
One year or less, amortized cost	$ 39,767
One year or less, amortized cost percentage	68.00%
One year or less, fair value	$ 39,419
One year or less, fair value percentage	68.00%
After one year through five years, amortized cost	$ 18,749
After one year through five years, amortized cost percentage	32.00%
After one year through five years, fair value	$ 18,613
After one year through five years, fair value percentage	32.00%
Total, amortized cost	$ 58,516
Total, amortized cost percentage	100.00%
Total, fair value	$ 58,032
Total, fair value percentage	100.00%
Debt securities, available-for-sale, less than 12 months, fair value	$ 10,763	$ 58,253
Debt securities, available-for-sale, less than 12 months, unrealized losses	(34)	(937)
Debt securities, available-for-sale, greater than 12 months, fair value	47,360	0
Debt securities, available-for-sale, greater than 12 months, unrealized losses	(450)	0
Debt securities, available-for-sale, fair value	58,123	58,253
Debt securities, available-for-sale, unrealized losses	(484)	(937)
Corporate Debt Securities [Member]
Debt securities, available-for-sale, less than 12 months, fair value	8,810	26,886
Debt securities, available-for-sale, less than 12 months, unrealized losses	(25)	(363)
Debt securities, available-for-sale, greater than 12 months, fair value	17,214	0
Debt securities, available-for-sale, greater than 12 months, unrealized losses	(178)	0
Debt securities, available-for-sale, fair value	26,024	26,886
Debt securities, available-for-sale, unrealized losses	(203)	(363)
US Treasury Securities [Member]
Debt securities, available-for-sale, less than 12 months, fair value	1,953	29,923
Debt securities, available-for-sale, less than 12 months, unrealized losses	(9)	(544)
Debt securities, available-for-sale, greater than 12 months, fair value	28,662	0
Debt securities, available-for-sale, greater than 12 months, unrealized losses	(254)	0
Debt securities, available-for-sale, fair value	30,615	29,923
Debt securities, available-for-sale, unrealized losses	(263)	(544)
Debt Security, Government, Non-US [Member]
Debt securities, available-for-sale, less than 12 months, fair value	0	1,444
Debt securities, available-for-sale, less than 12 months, unrealized losses	0	(30)
Debt securities, available-for-sale, greater than 12 months, fair value	1,484	0
Debt securities, available-for-sale, greater than 12 months, unrealized losses	(18)	0
Debt securities, available-for-sale, fair value	1,484	1,444
Debt securities, available-for-sale, unrealized losses	$ (18)	$ (30)

Note 1 - Organization and Business Operations

12 Months Ended

Dec. 31, 2023

Organization, Consolidation and Presentation of Financial Statements Disclosure [Text Block]

1. Organization and business operations

On July 28, 2021 (the “Closing Date”), Capitol Investment Corp. V (“Capitol”) consummated a business combination (the “Business Combination”) with Doma Holdings, Inc., a Delaware corporation (“Old Doma”), pursuant to the agreement and plan of merger, dated March 2, 2021, by and among Capitol, Capitol V Merger Sub, Inc., a wholly owned subsidiary of Capitol (“Merger Sub”), and Old Doma (as amended on March 18, 2021, the “Agreement”). In connection with the closing of the Business Combination, Old Doma changed its name to States Title Holding, Inc. (“States Title”), Capitol changed its name to Doma Holdings, Inc. (“Doma”) and Old Doma became a wholly owned subsidiary of Doma. Doma continues the existing business operations of Old Doma as a publicly traded company. See Note 3 for additional information on the Business Combination.

Unless the context otherwise requires, references herein to “company,” “Company,” “Doma,” “we,” “us,” “our” and similar terms refer to Doma Holdings, Inc. (f/k/a Capitol Investment Corp. V) and its consolidated subsidiaries. References to “Capitol” refer to our legal predecessor company prior to the consummation of the Business Combination. References to “Old Doma” refer to Old Doma prior to the Business Combination and to States Title, the wholly owned subsidiary of Doma, upon the consummation of the Business Combination.

Headquartered in San Francisco, California, Doma is a real estate technology company that is architecting the future of real estate transactions. Using machine intelligence and our proprietary technology solutions, we are creating a vastly more simple, efficient, and affordable real estate closing experience for current and prospective homeowners, lenders, title agents and real estate professionals. We are licensed to underwrite title insurance in 48 states and the District of Columbia.

Old Doma was initially formed as a wholly owned subsidiary of States Title Inc. (“Legacy States Title”) to combine the operations of Legacy States Title and the retail agency and title insurance underwriting business (the “Acquired Business”) of North American Title Group, LLC (“NATG”), a subsidiary of Lennar Corporation (“Lennar”). We completed the acquisition of the Acquired Business on January 7, 2019, which we refer hereinafter as the “North American Title Acquisition.” Old Doma survived the North American Title Acquisition as the parent company and now wholly owns the businesses operated by Legacy States Title and the Acquired Business.

Starting in the second quarter of 2023 and finalized in the third quarter of 2023, the Company sold its assets used in or related to the Company’s title insurance agency business operated through local retail title offices (the Company’s “Local Component”). With the execution of the final agreements in the third quarter of 2023, the Company no longer has operations related to our previous Local retail branch footprint ("Local Component Direct Agents"). The Company determined that the execution of these agreements and the exiting of the Local Component represented a strategic shift that had a major effect on the Company’s operations and financial results, which triggered discontinued operations presentation, in accordance with ASC 205-20-45. We have historically reported our operations in two business segments: "Distribution," which included our divested Local Component as well as our Doma Enterprise channel and corporate support services, and "Underwriting." See Note 3 for additional details on the divestiture.

Subsequent to the finalization of the sale of the Local Component in the third quarter of 2023, our continuing operations continued to be reported as two business segments but whose designations have changed to: “Underwriting” and “Corporate and Other”. Corporate and Other contains our Doma Enterprise channel, our growth area offering technology solutions, and our centralized corporate support services. All current and prior periods reflected in this Form 10-K have been presented as continuing and discontinued operations, unless otherwise noted. Refer to Note 7 and Note 23 for additional information regarding segment information and discontinued operations, respectively.

Going Concern

We measure liquidity in terms of our ability to fund the cash requirements of our business operations, including our working capital and capital expenditure needs and other commitments. Our recurring working capital requirements relate mainly to our cash operating costs. Our capital expenditure requirements consist mainly of software development related to our Doma Intelligence platform.

We had $71.2 million in cash and cash equivalents and restricted cash, $18.2 million in held-to-maturity debt securities, and $58.0 million in available-for-sale debt securities as of December 31, 2023. The restricted net assets of Doma Title Insurance, Inc. (“DTI”), our title insurance subsidiary, are a significant proportion of the Company’s consolidated net assets. DTI and our other insurance subsidiaries are subject to regulations that restrict their ability to pay dividends or make other distributions of cash or property to their immediate parent company without prior approval from the Departments of Insurance of their respective states of domicile. As of December 31, 2023, $49.9 million of our statutory net assets are restricted from dividend payments without prior approval from the Departments of Insurance of their respective states of domicile. During 2024, our title insurance subsidiary can pay or make distributions to us of approximately $5.2 million, without prior approval. For additional information, see Note 22.

During our financial close and forecasting process, the Company identified conditions and events such as sustained cash outflows, operating losses and insufficient cash balances that, when considered in the aggregate, raised substantial doubt about our ability to continue as a going concern. However, that doubt was alleviated through management's plans, including the HSCM Fourth Amendment and Topco Term Facility as defined in Note 24 "Subsequent Events." The Company believes its unrestricted assets and the additional funding provided by the HSCM Fourth Amendment and Topco Term Facility will be sufficient to meet our working capital and capital expenditure requirements for a period of at least 12 months from the date of this Annual Report.

Proposed Merger

On March 28, 2024, we entered into an Agreement and Plan of Merger (the “Merger Agreement”), with RE Closing Buyer Corp., a Delaware corporation (“Parent”), and RE Closing Merger Sub Inc., a Delaware corporation and wholly owned subsidiary of Parent (“Merger Sub”). The Merger Agreement provides that, subject to the terms and conditions set forth therein, Merger Sub will merge with and into the Company (the “Merger”), with the Company surviving the Merger and becoming a wholly owned subsidiary of Parent. Parent and Merger Sub are affiliates of Closing Parent Holdco, L.P., a Cayman Islands exempted limited partnership (“Topco”), the indirect parent company of Parent. Under the terms of the Merger, among other things, Parent would acquire our outstanding shares for $6.29 per share in cash.

The Company’s board of directors, acting on the unanimous recommendation of a special committee comprised of independent and disinterested directors formed for the purpose of considering the transaction, unanimously (i) determined that the Merger Agreement and the transactions contemplated thereby, including the Merger, the Voting and Support Agreement (as defined in Note 24) and the other agreements contemplated by the Merger Agreement and the transactions contemplated thereby are fair, advisable and in the best interests of the Company and the disinterested stockholders and (ii) approved the Merger Agreement and the transactions contemplated thereby, including the Merger, and the Voting and Support Agreement and the other agreements contemplated by the Merger Agreement and the transactions contemplated thereby, and (iii) resolved to submit and recommend the Merger Agreement to the Company’s stockholders for approval and adoption thereby.

Assuming the satisfaction of the conditions set forth in the Merger Agreement, the Company expects the transactions contemplated thereby to close in the second half of 2024.

The foregoing description of the Merger Agreement and the transactions contemplated thereunder is not complete and is qualified in its entirety by reference to the Merger Agreement, a copy of which is filed as an exhibit to the Current Report on Form 8-K, filed with the SEC on March 29, 2024, and incorporated herein by reference.

For more information, refer to Note 24 "Subsequent Events."

Note 24 - Subsequent Events (Tables)

12 Months Ended

Dec. 31, 2023

SEC Schedule, 12-09, Schedule of Valuation and Qualifying Accounts Disclosure [Text Block]

(In Thousands)	*Balance at beginning of period*		*Charged to costs and expenses*		*Deductions*		*Balance at end of period*
Year ended December 31, 2023:
Allowance for deferred tax assets	$	129,704	$	32,276	$	—	$	161,980
Liability for loss and loss adjustment expenses		81,873		14,764		14,743		81,894
Allowance for doubtful accounts		1,413		477		88		1,802
Year ended December 31, 2022:
Allowance for deferred tax assets	$	55,620	$	74,084	$	—	$	129,704
Liability for loss and loss adjustment expenses		80,189		14,781		13,097		81,873
Allowance for doubtful accounts		1,031		459		77		1,413

Note 2 - Summary of Significant Accounting Policies - Trade and Other Receivables (Details) - USD ($) $ in Thousands	Dec. 31, 2023	Dec. 31, 2022
Trade receivables	$ 9,170	$ 6,833
Accrued net premiums written from Third-Party Agent referrals	2,418	2,409
Trade receivables, gross	11,588	9,242
Allowance for credit losses	(1,802)	(1,413)
Trade receivables, net	9,786	7,829
Local Sales Deferred Earnout receivable	12,497	0
Investment trade receivables	0	10,065
Miscellaneous other receivables	2,169	2,647
Other receivables	14,666	12,712
Trade and other receivables, net	$ 24,452	$ 20,541

Note 3 - Business Combinations (Tables)

12 Months Ended

Dec. 31, 2023

Disposal Groups, Including Discontinued Operations 1 [Table Text Block]

	*WFG Asset Sale*		*Q3 Local Sales*		*Total Local Sales*
Pre-tax loss on sale of business	$	10,313	$	635	$	10,948

Cash consideration	$	10,500	$	2,645	$	13,145
Deferred Earnout receivable		10,928		1,556		12,484
Total purchase consideration	$	21,428	$	4,201	$	25,629

Total transaction costs, including legal fees, professional fees and other	$	3,487	$	767	$	4,254

Disposal Groups, Including Discontinued Operations [Table Text Block]

(In thousands, except share information)	*December 31, 2023*		*December 31, 2022*
Assets
Trade and other receivables (net of allowance for credit losses of $110 at December 31, 2023 and $75 at December 31, 2022)	$	62	$	751
Prepaid expenses, deposits and other assets		242		1,437
Lease right-of-use assets		2,108		13,910
Fixed assets (net of accumulated depreciation of $2,028 at December 31, 2023 and $7,847 at December 31, 2022)		151		2,359
Title plants		—		11,817
Goodwill		—		22,867
Assets held for disposal	$	2,563	$	53,141

Liabilities
Accounts payable	$	306	$	502
Accrued expenses and other liabilities		238		5,546
Lease liabilities		6,107		16,696
Senior secured credit agreement, net of debt issuance costs and original issue discount		—		7,415
Liability for loss and loss adjustment expenses		132		197
Liabilities held for disposal	$	6,783	$	30,356

Disposal Group, Disposed of by Sale, Not Discontinued Operations [Member]

Disposal Groups, Including Discontinued Operations [Table Text Block]

	*WFG Asset Sale*		*Q3 Local Sales*		*Total Local Sales*
Goodwill	$	19,270	$	3,597	$	22,867
Title plants		8,806		—		8,806
Fixed assets		549		717		1,266
Other assets		129		148		277
Total assets	$	28,754	$	4,462	$	33,216

Accrued expenses and other liabilities	$	—	$	392	$	392
Total liabilities	$	—	$	392	$	392

Net assets	$	28,754	$	4,070	$	32,824

Tabular disclosure of information related to a disposal group. Includes, but is not limited to, a discontinued operation, disposal classified as held-for-sale or disposed of by means other than sale or disposal of an individually significant component.

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Note 19 - Research and Development

12 Months Ended

Dec. 31, 2023

Research, Development, and Computer Software Disclosure [Text Block]

19. Research and development

For the years ended December 31, 2023 and 2022, the Company recorded the following related to research and development expenses and capitalized internally developed software costs:

	*Year ended December 31,*
	*2023*		*2022*
Research and development expenses incurred	$	5,266	$	16,108
Capitalized internally developed software costs		8,034		30,609
Research and development spend, inclusive of capitalized internally developed software cost	$	13,300	$	46,717

Our research and development costs reflect certain payroll-related costs of employees directly associated with such activities and certain software subscription costs, which are included in personnel costs and other operating expenses, respectively, in the consolidated statements of operations. Capitalized internally developed software and acquired software costs are included in fixed assets, net in the consolidated balance sheets.

Note 14 - Related Party Transactions (Details Textual) - Lennar Corporation [Member] - USD ($) $ in Millions	Dec. 31, 2023	Apr. 27, 2023
Sublease Agreement [Member]
Lessor, Operating Lease, Payment to be Received		$ 0.2
Doma Holdings, Inc. [Member]
Equity Method Investment, Ownership Percentage	24.30%

Note 23 - Discontinued Operations - Components of Cash Flow (Details) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2023	Dec. 31, 2022
Loss on sales of discontinued operations	$ (7,124)	$ (0)
Proceeds from sales of discontinued operations, net of cash disposed and working capital adjustments, and dividends from title plants	15,884	755
Discontinued Operations, Held-for-Sale or Disposed of by Sale [Member]
Impairment charges	4,007	67,710
Depreciation and amortization of discontinued operations	510	942
Loss on sales of discontinued operations	(7,124)	0
Capital expenditures	0	1,848
Proceeds from sales of discontinued operations, net of cash disposed and working capital adjustments, and dividends from title plants	$ 15,884	$ 755

Note 12 - Stock Compensation Expense (Tables)

12 Months Ended

Dec. 31, 2023

Share-Based Payment Arrangement, Option, Activity [Table Text Block]

	*Number of Stock Options*			*Weighted Average Exercise Price ($)*		*Weighted Average Remaining Contractual Life (In years)*		*Aggregate Intrinsic Value ($)*
Outstanding as of December 31, 2022		703,422			14.46		6.74	$	191
Granted		—			—		—
Exercised		(17,774	)		13.41		0.42
Cancelled or forfeited		(283,620	)		15.07		1.07
Outstanding as of December 31, 2023		402,028		$	14.08		5.62	$	54

Options exercisable as of December 31, 2023		387,772		$	13.94		5.58	$	54

Nonvested Restricted Stock Shares Activity [Table Text Block]

	*Number of RSAs, RSUs and PRSUs*			*Average Grant Date Fair Value ($)*
Nonvested at December 31, 2022		1,619,222		$	44.19
Granted		1,303,266			8.14
Vested		(444,879	)		46.52
Adjustment for PRSUs expected to vest		—			—
Cancelled or Forfeited		(670,280	)		47.70
Nonvested at December 31, 2023		1,807,329		$	18.59

	*Number of Market-based awards*		*Average Grant Date Fair Value ($)*
Non-vested at December 31, 2022		97,413	$	7.92
Granted		—		—
Vested		—		—
Cancelled or Forfeited		—		—
Non-vested at December 31, 2023		97,413	$	7.92

Schedule of Share-Based Payment Award, Employee Stock Purchase Plan, Valuation Assumptions [Table Text Block]

Stock price at issuance	$	23.00
Expected volatility		75.0	%
Risk-free interest rate		3.14	%
Current expected term (years)		3.9
Expected dividend yield		—	%

Note 21 - Leases - Sublease Payments Receivable (Details) $ in Thousands	Dec. 31, 2023 USD ($)
2024	$ 1,139
2025	1,035
2026	1,067
2027	1,100
Total sublease payments	4,341
Discontinued Operations, Held-for-Sale or Disposed of by Sale [Member]
2024	666
2025	325
2026	131
2027	24
Total sublease payments	$ 1,146

Note 6 - Liability for Loss and Loss Adjustment Expenses - Summary of Changes in Liability for Loss and Loss Adjustment Expenses (Details) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2023	Dec. 31, 2022
Balance at the beginning of the year	$ 81,873	$ 80,189
Current year	14,901	21,134
Prior years	(137)	(6,353)
Total provision for claims	14,764	14,781
Current year	(1,546)	(2,483)
Prior years	(13,197)	(10,614)
Total paid losses	(14,743)	(13,097)
Balance at the end of the period	$ 81,894	$ 81,873
Provision for claims as a percentage of net written premiums	4.90%	3.80%

Note 15 - Commitments and Contingencies (Details Textual) - USD ($) $ in Millions	Dec. 31, 2023	Dec. 31, 2022
Escrow Deposit Contingent Liability [Member]
Loss Contingency, Estimate of Possible Loss	$ 11.0	$ 77.4

Note 11 - Stockholders' (Deficit) Equity (Details Textual)		12 Months Ended
	Jun. 29, 2023	Dec. 31, 2023 $ / shares shares	Dec. 31, 2022 shares
Common Stock, Votes Per Share		1
Common Stock, Shares Authorized (in shares)		80,000,000	80,000,000
Preferred Stock, Par or Stated Value Per Share (in dollars per share) \| $ / shares		$ 0.0001
Preferred Stock, Shares Authorized (in shares)		4,000,000
Preferred Stock, Shares Issued (in shares)		0
Reverse Stock Split [Member]
Stockholders' Equity Note, Stock Split, Conversion Ratio	25

Note 16 - Accumulated Other Comprehensive Income

12 Months Ended

Dec. 31, 2023

Comprehensive Income (Loss) Note [Text Block]

16. Accumulated other comprehensive income

Following is a summary of the changes in each component of accumulated other comprehensive income:

	*Year ended December 31,*
	*2023*			*2022*
Beginning balance at January 1	$	(937	)	$	—
Unrealized gain (loss) on available-for-sale debt securities, before tax		454			(937	)
Income tax effect		—			—
Total accumulated other comprehensive income, net of tax	$	(483	)	$	(937	)

Note 7 - Segment Information - Schedule of Operating Results by Reportable Segments (Details) - USD ($)
$ in Thousands

12 Months Ended

Dec. 31, 2023

Dec. 31, 2022

^[1]

$ 301,703

$ 385,253

^[2]

3,342

11,694

5,898

3,031

310,943

399,978

^[3],[4]

248,177

307,041

^[5]

13,286

37,312

^[6]

11,096

16,435

14,764

14,781

Operating Segments [Member] | Distribution Segment [Member]

23,620

24,409

301,703

385,253

^[2]

1,953

2,692

4,815

2,502

308,471

390,447

^[4]

249,317

318,887

^[5]

11,093

10,398

^[6]

9,780

9,803

14,563

13,575

Operating Segments [Member] | Underwriting Segment [Member]

23,718

37,784

^[2]

2,529

20,848

1,083

529

3,612

21,377

^[4]

^[5]

2,193

26,914

^[6]

1,316

6,632

201

1,206

Consolidation, Eliminations [Member]

(98)

(13,375)

^[2]

(1,140)

(11,846)

(1,140)

(11,846)

^[4]

(1,140)

(11,846)

^[5]

^[6]

$ 0

[1]	Net premiums written includes revenues from a related party of $139.2 million and $134.9 million for the years ended December 31, 2023 and 2022, respectively (see Note 14 to our consolidated financial statements).
[2]	Includes fee income from closings, escrow, title exams, ceding commission income, as well as premiums retained by Direct Agents.
[3]	Premiums retained by agents includes expenses associated with a related party of $112.0 million and $108.4 million during the years ended December 31, 2023 and 2022, respectively (see Note 14 to our consolidated financial statements).
[4]	This expense represents a deduction from the net premiums written for the amounts that are retained by Direct Agents and Third-Party Agents as compensation for their efforts to generate premium income for our Underwriting segment. The impact of premiums retained by our Direct Agents and the expense for reinsurance or co-insurance procured on Direct Agent sourced premiums are eliminated in consolidation.
[5]	Includes all compensation costs, including salaries, bonuses, incentive payments, and benefits, for personnel involved in the direct fulfillment of title and/or escrow services. Direct labor excludes severance costs.
[6]	Includes title examination expense, office supplies, and premium and other taxes.

Note 23 - Discontinued Operations - Components of Discontinued Operations, Revenues and Expenses (Details) - USD ($)
$ in Thousands

12 Months Ended

Dec. 31, 2023

Dec. 31, 2022

$ 0

$ 65,207

Discontinued Operations, Held-for-Sale or Disposed of by Sale [Member]

(29,126)

(114,912)

16,503

40,314

(687)

(111)

Operating expenses excluding impairments

15,816

40,203

31,721

83,618

65,207

4,007

2,503

Loss from discontinued operations

35,728

151,328

(19,912)

(111,125)

Gain (loss) on sales of discontinued operations

(2,002)

(3,974)

(7,124)

Loss from discontinued operations before income taxes

(29,038)

(115,099)

Income tax expense

(88)

187

Discontinued Operations, Held-for-Sale or Disposed of by Sale [Member] | Intersegment Eliminations [Member]

(29,126)

(114,912)

^[1]

(14,033)

(45,560)

^[1]

Operating expenses excluding impairments

^[1]

(14,033)

(45,560)

^[1]

(14,033)

(45,560)

^[1]

^[1]

Loss from discontinued operations

^[1]

(14,033)

(45,560)

^[1]

Gain (loss) on sales of discontinued operations

^[1]

^[1]

Loss from discontinued operations before income taxes

^[1]

Income tax expense

^[1]

Discontinued Operations, Held-for-Sale or Disposed of by Sale [Member] | Local Component [Member]

^[1]

30,536

85,874

(687)

(111)

Operating expenses excluding impairments

29,849

85,763

45,754

129,178

65,207

4,007

2,503

Loss from discontinued operations

49,761

196,888

(19,912)

(111,125)

Gain (loss) on sales of discontinued operations

(7,124)

Loss from discontinued operations before income taxes

(29,038)

(115,099)

Income tax expense

(88)

187

Discontinued Operations, Held-for-Sale or Disposed of by Sale [Member] | Local Component [Member] | Discontinued Operations [Member]

(29,126)

(114,912)

$ (2,002)

$ (3,974)

[1]

Prior to the Local Sales, the Company’s consolidated statements of operations included premiums retained by Local Component Direct Agents as revenue for the Local Component and a corresponding deduction from the net premiums written for the Underwriting segment, which were presented in the Company’s segment reporting disclosures. As such, these transactions are eliminated for purposes of this disclosure as they will not continue in periods subsequent to the Local Sales.

Note 2 - Summary of Significant Accounting Policies

12 Months Ended

Dec. 31, 2023

Basis of Presentation and Significant Accounting Policies [Text Block]

2. Summary of significant accounting policies

Basis of presentation

The accompanying consolidated financial statements have been prepared in accordance with accounting principles generally accepted in the United States of America (“U.S. GAAP”) and in accordance with the rules and regulations of the United States Securities and Exchange Commission (“SEC”).

Certain prior year amounts have been reclassified to conform to the current year presentation under Accounting Standard Codification 205-20-45, “Discontinued Operations."

References to the Accounting Standard Codification (“ASC”) and Accounting Standard Updates (“ASU”) included hereinafter refer to the Accounting Standards Codification and Updates issued by the Financial Accounting Standards Board (“FASB”) as the source of authoritative U.S. GAAP. The accompanying consolidated financial statements include the accounts of the Company and the accounts of the Company’s wholly-owned subsidiaries. All intercompany balances and transactions have been eliminated in consolidation.

Reverse stock split

On June 29, 2023, the Company filed with the Secretary of State of the State of Delaware a Certificate of Amendment to its Certificate of Incorporation (the “Charter Amendment”) to effect a 1-for-25 reverse stock split of the Company’s common stock (the “Reverse Stock Split”) and a corresponding adjustment to its authorized capital stock, effective as of 11:59 p.m. Eastern Daylight Time on June 29, 2023 (the “Effective Time”). All share and per share information has been retroactively adjusted to give effect to the Reverse Stock Split for all periods presented, and discussions, in this Annual Report, unless otherwise indicated.

As a result of the Reverse Stock Split, every 25 shares of the Company’s issued and outstanding common stock were automatically converted into one share of issued and outstanding common stock. No fractional shares were issued as a result of the Reverse Stock Split. Stockholders who otherwise would have been entitled to receive fractional shares of common stock were entitled to receive cash in an amount equal to the product obtained by multiplying (a) the closing price per share of the common stock as reported on the New York Stock Exchange as of the first trading day following the Effective Time, by (b) the fraction of one share owned by the stockholder.

Proportionate adjustments were made to the number of shares issuable upon the exercise or vesting of all stock options, restricted stock awards, restricted stock units, performance restricted stock units or market-based awards (the “Stock-Based Awards”) and warrants outstanding at the Effective Time, which resulted in a proportional decrease in the number of shares of the Company’s common stock reserved for issuance upon exercise or vesting of such Stock-Based Awards and warrants. In the case of stock options and warrants, proportionate adjustments also included a proportional increase in the exercise price of such stock options and warrants. In addition, the number of shares reserved for issuance under the Company’s 2021 Omnibus Incentive Plan were proportionately reduced.

Use of estimates

The preparation of financial statements in conformity with U.S. GAAP requires management to make estimates and assumptions that affect the reported amounts of assets and liabilities and disclosure of contingent liabilities as of the date of the financial statements and the reported amounts of revenue and expenses during the reporting period. Actual results could differ from the estimates made by management. Estimates and underlying assumptions are reviewed on an ongoing basis. Revisions to estimates are recognized prospectively.

Significant items subject to such estimates and assumptions include, but are not limited to, reserves for incurred but not reported claims, the useful lives of property and equipment, accrued net premiums written from Third-Party Agent (as defined in Item 7) referrals, the fair value measurements, valuation of goodwill impairment, the valuations of stock-based compensation arrangements and the Sponsor Covered Shares liability (as defined below).

Cash and cash equivalents and restricted cash

Cash and cash equivalents include cash on hand and on deposit at banking institutions as well as all highly liquid short-term investments with original maturities of 90 days or less. The carrying amounts reported in the consolidated balance sheets for these instruments approximate their fair value.

As of December 31, 2023 and 2022, the Company had restricted cash of $5.2 million and $2.9 million, respectively, including deposits in several states pledged in accordance with the applicable state insurance regulations, and certain collateral requirements in connection with leases for office space.

Investments

Fixed maturity securities

Investment securities classified as held-to-maturity are carried at amortized cost because they are purchased with the intent and ability to be held to maturity. The Company also holds restricted investments which are treated as held-to-maturity debt securities. Restricted investments consist of United States Treasuries with maturities of 24 months or less. These restricted investments are kept on deposit in several states and are pledged to the appropriate insurance regulators, in accordance with regulations in each state, for the duration of the time the Company does business in those states.

The Company recognizes credit losses for its held-to-maturity debt securities by setting up an allowance which is remeasured each reporting period, with changes in the allowance recorded in the consolidated statements of operations. The Company establishes an allowance for credit losses based on a number of factors including the current economic conditions, management's expectations of future economic conditions and performance indicators, such as credit agency ratings and payment and default history. As of December 31, 2023, credit agency ratings on our U.S. Treasury and corporate debt securities ranged from AAA through B2.

For our held-to-maturity debt securities, the Company's model estimates expected credit loss by multiplying the exposure at default by both the probability of default and loss given default (“LGD”). The probability of default and LGD percentages are estimated after considering historical experience with global default rates and unsecured bond recovery rates for horizons aligning to the Company’s held-to-maturity debt security portfolio. The calculated allowance is recorded as an offset to held-to-maturity debt securities in the consolidated balance sheets and in the investment, dividend and other income line on the consolidated statements of operations.

Debt securities are classified as available-for-sale unless they are classified as held-to-maturity or trading. Available-for-sale debt securities are recorded at fair value. Any unrealized holding gains or losses on available-for-sale debt securities are reported as accumulated other comprehensive gain or loss, which is a separate component of stockholders’ (deficit) equity, net of tax, until realized.

Mortgage loans

Investments in mortgage loans are long-term investments and carried at the principal balance outstanding, net of charge-offs, unamortized purchase premiums and discounts, and deferred loan fees and costs, as applicable. Mortgage loans are held for investment as management has the intent and ability to hold these loans for the foreseeable future, or until maturity or payoff.

Fair value measurements

ASC 820, “Fair Value Measurements and Disclosures” (“ASC 820”) establishes a fair value hierarchy that prioritizes and ranks the level of observability of inputs used to measure investments at fair value. The observability of inputs is impacted by a number of factors, including the type of investment, characteristics specific to the investment, market conditions and other factors. The hierarchy gives the highest priority to unadjusted quoted prices in active markets for identical assets or liabilities (Level 1 measurements) and the lowest priority to unobservable inputs (Level 3 measurements).

The three levels of the fair value hierarchy under ASC 820 are as follows:

Level 1 Quoted prices (unadjusted) in active markets for identical investments at the measurement date are used.

Level 2 Pricing inputs are other than quoted prices included within Level 1 that are observable for the asset or liability, either directly or indirectly. Level 2 pricing inputs include quoted prices for similar assets or liabilities in active markets, quoted prices for identical or similar assets or liabilities in markets that are not active, inputs other than quoted prices that are observable for the asset or liability, and inputs that are derived principally from or corroborated by observable market data by correlation or other means.

Level 3 Pricing inputs are unobservable and include situations where there is little, if any, market activity for the asset or liability. The inputs used in determination of fair value require significant judgment and estimation.

When fair value inputs fall within different levels of the fair value hierarchy, the level in the fair value hierarchy within which the asset or liability is categorized in its entirety is determined based on the lowest level input that is significant to the asset or liability. Assessing the significance of a particular input to the valuation of an asset or liability in its entirety requires judgment and considers factors specific to the asset or liability. The categorization of an asset or liability within the hierarchy is based upon the pricing transparency of the asset or liability and does not necessarily correspond to the perceived risk of that asset or liability.

Cash and cash equivalents, restricted cash, receivables, prepaid expenses and other assets, accounts payable, and accrued expenses and other liabilities approximate fair value and are therefore excluded from the leveling table seen in Note 4. The cost basis is determined to approximate fair value due to the short-term duration of the financial instruments.

Receivables, net

Trade and other receivables include the following:

	*December 31,*
	*2023*			*2022*
Trade receivables	$	9,170		$	6,833
Accrued net premiums written from Third-Party Agent referrals		2,418			2,409
Trade receivables, gross	$	11,588		$	9,242
Allowance for credit losses		(1,802	)		(1,413	)
Trade receivables, net	$	9,786		$	7,829
Local Sales Deferred Earnout receivable		12,497			—
Investment trade receivables		—			10,065
Miscellaneous other receivables		2,169			2,647
Other receivables	$	14,666		$	12,712
Trade and other receivables, net	$	24,452		$	20,541

Receivables are generally due within thirty to ninety days and are recorded net of an allowance for doubtful accounts. Our receivables represent premiums, escrow and related fees due to us as a result of the closing of real estate transactions, investment trade receivables, and other miscellaneous receivables. The Company determines the allowance for doubtful accounts by considering a number of factors, including the length of time receivables are past due, previous loss history and a specific customer’s ability to pay its obligations to the Company. Amounts deemed uncollectible are expensed in the period in which such determination is made. As of December 31, 2023 and 2022, the allowance for doubtful accounts was $1.8 million and $1.4 million, respectively. The Local Sales Deferred Earnout receivable relates to the aggregate earnouts from the Local Sales discussed further in Note 3.

Fixed assets, net

Fixed assets, net, consists of internally developed software, furniture, computers, acquired software and equipment, and is recorded at cost less accumulated depreciation. Depreciation expense is computed using the straight-line method over the estimated useful life of each asset. Repair and maintenance costs are expensed as incurred. Fixed assets are reviewed for impairment whenever events or circumstances indicate that the carrying amounts may not be recoverable.

The following table summarizes the range of useful lives assigned to fixed assets, by asset class:

Useful lives:
Leasehold improvements			Shorter of the lease term or useful life of the asset
Furniture and equipment			Five years
Computer equipment			Three years
Acquired software			Three to eight years
Internally developed software			Five years

Internally developed or acquired software

Technology and software are acquired or developed for internal use and for use with the Company’s products. Internally developed software and acquired software are amortized over its estimated useful life or, in the case of cloud-based technology, the shorter of its estimated useful life or contract life, and ranges from three to eight years using the straight-line method. Technology development costs, which include certain payroll-related costs of employees directly associated with developing technology and software in addition to incremental payments to third parties, are capitalized from the time technological feasibility is established until the software is ready for use. Capitalized internally developed software and acquired software development costs for the years ended December 31, 2023 and 2022 are included in fixed assets, net in the consolidated balance sheets. The Company analyzes internally developed software and acquired software for impairment when events or circumstances indicate that the carrying amount may not be recoverable.

Title plants

Title plants are carried at cost, with costs incurred to maintain, update and operate title plants expensed as incurred. Because properly maintained title plants have indefinite lives and do not diminish in value with the passage of time, no provision has been made for depreciation or amortization. The Company analyzes the title plants for impairment when events or circumstances indicate that the carrying amount may not be recoverable. This analysis includes, but is not limited to, the effects of obsolescence, duplication, demand and other economic factors. There were no impairments of title plants for the years ended December 31, 2023 and 2022.

Goodwill

Goodwill represents the excess of the acquisition price over the fair value of assets acquired and liabilities assumed in a business combination. Goodwill is assigned to one or more reporting units on the date of acquisition. We review our goodwill for impairment annually on October 1 of each year and between annual tests if events or circumstances arise that would more likely than not reduce the fair value of any one of our reporting units below its respective carrying amount. In performing our annual goodwill impairment test, we first perform a qualitative assessment, which requires that we consider macroeconomic conditions, industry and market considerations, cost factors, overall financial performance, changes in the Company’s stock price, changes in management or key personnel, changes in strategy, changes in customers, changes in the composition or carrying amount of a reporting unit or other factors that have the potential to impact fair value. If, after assessing the totality of events and circumstances, we determine that it is more likely than not that the fair values of our reporting units are greater than the carrying amounts, then the quantitative goodwill impairment test is not performed.

We completed our annual goodwill impairment test on October 1, 2023. After performing a qualitative and quantitative assessments as of October 1, 2023, we concluded that goodwill in our Underwriting reporting unit was not impaired. We did not identify any events, changes in circumstances, or triggering events since the performance of our annual goodwill impairment test that would require us to perform an interim goodwill impairment test during the year.

Revenue recognition

Net premiums written

Insurance premiums on title insurance policies issued directly by the Company through instant and traditional underwriting through our captive title agents and agencies (“Direct Agents”) are recognized on the closing of the underlying transaction, in accordance with ASC Topic 944, Financial Services - Insurance (ASC 944), as substantially all of the services associated with the insurance contract have been rendered at that point in time. Insurance premiums on title insurance policies issued by Third-Party Agents are recognized gross of premiums retained by agents when notice of issuance is received from the Third-Party Agents, which is generally when cash payment is received.

In addition, we estimate and accrue for revenues on policies sold but not reported by Third-Party Agents as of the relevant balance sheet closing date. This accrual is based on historical transactional volume data for title insurance policies that have closed and were not reported before the relevant balance sheet closing, as well as trends in our operations and in the title and housing industries. There could be variability in the amount of this accrual from period to period and amounts subsequently reported to us by Third-Party Agents may differ from the estimated accrual recorded in the preceding period. If the amount of revenue subsequently reported to us by Third-Party Agents is higher or lower than our estimate, we record the difference in revenue in the period in which it is reported. For the years ended December 31, 2023 and 2022, the time lag between the closing of transactions by Third-Party Agents and the reporting of policies, or premiums from policies issued by Third-Party Agents to us has been approximately three months.

Escrow, other title-related fees and other

ASU 2014-09, Revenue from Contracts with Customers (ASC 606) requires that an entity recognize revenue when it transfers promised goods or services to customers in an amount that reflects the consideration to which the entity expects to be entitled in exchange for those goods or services. Escrow fees and other title-related fees are primarily associated with managing the closing of real estate transactions, including the processing of funds on behalf of the transaction participants, gathering and recording the required closing documents, providing notary and other real estate or title-related activities. The transfer of services for the escrow and other title-related fees are satisfied at the closing of the real estate transaction. Therefore, revenues related to escrow and other title-related fees are recognized at the closing date of the real estate transaction. We also earn a fee for placing and binding title insurance policies with third-party underwriters. In some situations, we act as an agent to place and bind title insurance policies in transactions that involve third-party underwriters in exchange for a fee. This fee is recognized as revenue on the effective date of the policy, which is the closing date of the real estate transaction. It is included in “Escrow, other title-related fees and other” revenue line item in the consolidated statements of operations.

Reinsurance

The Company utilizes reinsurance programs to limit its maximum loss exposure by reinsuring certain risks with other insurers. Reinsurance agreements transfer portions of the underlying risk of the business the Company writes. The Company remains primarily liable to the insured whether or not the reinsurer is able to meet its contractual obligations. However, the reinsurance contract does permit the Company to recover certain incurred losses from its reinsurers, and reinsurance recoveries reduce the maximum loss that the Company may incur as a result of a covered loss event.

The Company has two reinsurance programs: the Facultative program and the Quota Share Treaty. Previously, the Company had been a party to an excess of loss treaty which expired per its terms on September 30, 2023.

Under the excess of loss treaty, we ceded liability over $15.0 million on all files. Excess of loss reinsurance coverage protects the Company from a large loss from a single loss occurrence. The excess of loss treaty provided for ceding liability above the retention of $15.0 million for all policies up to a liability cap of $500.0 million.

Under the Quota Share Treaty, effective February 24, 2021, the Company cedes 25% of the written premium on our instantly underwritten policies.

Effective October 1, 2023, the Company implemented the Facultative program. Under the Facultative program, we cede liability over $15.0 million on files on a case-by-case basis. This Facultative arrangement protects the Company from a large loss from a single loss occurrence.

Payments and recoveries on reinsured losses for the Company’s title insurance business were immaterial during the years ended December 31, 2023 and 2022.

Ceding commission from reinsurance transactions are presented as revenue within the “Escrow, other title-related fees and other” revenue line item in the consolidated statements of operations.

Total premiums ceded in connection with reinsurance are netted against the written premiums in the consolidated statements of operations. Gross premiums earned and ceded premiums are as follows:

	*Year ended December 31*
	*2023*			*2022*
Gross premiums earned	$	302,054		$	388,068
Ceded premiums		(351	)		(2,815	)
Net premiums earned	$	301,703		$	385,253
Percentage of amount net to gross		99.9	%		99.3	%

Liability for loss and loss adjustment expenses

Our liability for loss and loss adjustment expenses include reserves for known claims as well as reserves for incurred but not reported (“IBNR”) claims. Each known claim is reserved based on our review of the estimated amount of the claim and the costs required to settle the claim. Reserves for IBNR are estimates that are established at the time the premium revenue is recognized and are based upon historical experience and other factors, including industry trends, claim loss history, legal environment, geographic considerations, and the types of title insurance policies written.

The liability for loss and loss adjustment expenses also includes reserves for losses arising from closing and disbursement functions due to fraud or operational error. These reserves are intended to provide for closing errors when we are acting as the escrow company such as, disbursing to the wrong party, paying the wrong lender, improperly allocating funds or relying on third-party fraudulent documents in closing transactions.

If a loss compensable under a title insurance policy is caused by an act or omission committed by a Third-Party Agent, the Company may seek contribution or reimbursement from the Third-Party Agent. In any event, the Company may proceed against any party who is responsible for any loss under the title insurance policy under rights of subrogation.

Income taxes

Under ASC 740, Income Taxes (“ASC 740”), deferred tax assets and liabilities are recognized for the future tax consequences attributable to temporary differences between the financial statement carrying amounts of existing assets and liabilities and their respective tax bases. Deferred tax assets and liabilities are measured using enacted tax rates expected to apply to taxable income in the years in which those temporary differences are expected to be recovered or settled. The effect on deferred tax assets and liabilities of a change in tax rates is recognized in income in the period of the enactment date. Valuation allowances are established when it is more likely than not that some or all of the deferred tax assets will not be realized.

ASC 740 prescribes a recognition threshold and a measurement attribute for the financial statement recognition and measurement of tax positions taken or expected to be taken in a tax return. For those benefits to be recognized, a tax position must be more likely than not to be sustained upon examination by taxing authorities. The Company recognizes accrued interest and penalties related to unrecognized tax benefits as income tax expense. No amounts were accrued for the payment of interest and penalties at December 31, 2023 and 2022. The Company is currently not aware of any issues under review that could result in significant payments, accruals or material deviation from its position.

Stock compensation expense

The Company recognizes stock-based compensation expense in accordance with the provisions of ASC 718, Compensation - Stock Compensation, (“ASC 718”). ASC 718 requires the measurement and recognition of stock-based compensation expense for all stock-based awards issued to employees and directors based on estimated fair values at the grant date. The Company measures the grant date fair value of stock options using the Black-Scholes option-pricing model. Stock-based compensation expense arising from stock options is recorded on a straight-line basis over the vesting period of each grant. Forfeitures are accounted for as incurred.

For restricted stock awards (“RSAs”), restricted stock units (“RSUs”), and performance restricted stock units (“PRSUs”) awarded in consideration of services rendered by employees and non-employees, the Company recognizes compensation expense in accordance with the requirements of ASC 718 and ASU 2018-07, Improvements to Nonemployee Share-Based Payment Accounting, respectively. The Company measures the fair value of RSAs, RSUs, and PRSUs using the fair market value of the underlying common stock at the grant date. PRSUs are measured on the probable outcome of the performance conditions applicable to each grant. Stock-based compensation expense arising from RSAs, RSUs, and PRSUs is recorded on a straight-line basis over the vesting period of each grant. Forfeitures are accounted for as incurred.

The Company measures the fair value of market-based awards using the fair market value of the underlying common stock at the grant date. The Company recognizes compensation expense related to the market-based awards using the accelerated attribution method over the requisite service period.

Public Warrants and Private Placement Warrants

As a result of the Business Combination, the Company assumed the Public Warrants (as defined in Note 3) and the Private Placement Warrants (as defined in Note 3) (collectively, the “Warrants”) as of the Closing Date. The Warrants meet the definition of derivatives as contemplated in Derivatives and Hedging (“ASC 815”). As such, the Warrants were recorded as liabilities on the balance sheet at fair value upon the consummation of the Business Combination, with subsequent changes in their respective fair values recognized in the consolidated statements of operations at each reporting period.

Sponsor Covered Shares and Seller Earnout Shares

Immediately after the Closing Date, certain common stock held by the Sponsor (as defined in Note 3) became subject to vesting, contingent upon the price of Doma’s common stock, par value $0.0001 (“common stock”) exceeding certain thresholds (the “Sponsor Covered Shares”). The Sponsor Covered Shares are accounted for as a derivative due to the settlement adjustments upon change in control transactions that are not deemed to be indexed to our common stock. As such, the Sponsor Covered Shares were recorded as liabilities on the balance sheet at fair value upon the consummation of the Business Combination, with subsequent changes in their respective fair values recognized in the consolidated statements of operations at each reporting period.

Also following the Closing Date, equity holders of Old Doma prior to the Business Combination (the “Sellers”) have the right to receive an additional number of shares contingent on the price of our common stock. The Seller Earnout Shares (as defined in Note 3) are treated as an equity classified contract because all settlement scenarios, including those under fundamental change events, are indexed to our common stock (see Note 3 for additional information).

Share counts of our common stock provided in this Annual Report on Form 10-K (this “Annual Report”) exclude both the Sponsor Covered Shares and the Seller Earnout Shares.

Concentration of credit risk

Financial instruments that potentially subject the Company to concentrations of credit risk consist of cash accounts in financial institutions and our investment portfolio. The Company has not experienced losses on the cash accounts and management believes the Company is not exposed to significant risks on such accounts.

Additionally, we manage the exposure to credit risk in our investment portfolio by investing in high quality securities and diversifying our holdings. Our investment portfolio is comprised of corporate debt, foreign government securities, certificates of deposit, single-family residential mortgage loans, and U.S. Treasuries.

Advertising costs

Advertising costs, which include promotional expenses, are expensed as incurred. Advertising expenses were $1.0 million and $2.4 million for the years ended December 31, 2023 and 2022, respectively, and are included in other operating expenses in the accompanying consolidated statements of operations.

Earnings per share

The Company uses the two-class method to calculate basic net loss per share and apply the more dilutive of the two-class method, treasury stock method or if-converted method to calculate diluted net loss per share. Undistributed earnings for each period are allocated to participating securities, including preferred shares for applicable periods, based on the contractual participation rights of the security to share in the current earnings as if all current period earnings had been distributed. Losses are not allocated to participating securities as they do not have a contractual obligation to share in losses.

The more dilutive of the two-class method and the if-converted method is used to calculate the dilutive impact of the preferred shares. The treasury stock method is utilized to calculate the dilutive impact of the outstanding warrants, RSAs, RSUs, PRSUs and options.

For the years ended December 31, 2023 and 2022, any preferred shares, stock options, warrants, RSAs, RSUs and PRSUs were anti-dilutive, therefore, were excluded from the computation of diluted earnings per share.

Basic and diluted earnings per share attributable to the Company’s common stock for the years ended December 31, 2023 and 2022 was calculated using weighted average common shares outstanding.

Risk and uncertainties

The real estate market has been impacted by significant macroeconomic factors, market disruptions, and volatility. The Company continues to monitor and react to these factors. For additional information, refer to Part I, Item 1A “Risk Factors” set forth this Annual Report.

Emerging Growth Company and Smaller Reporting Company

Subsequent to the Business Combination described in Note 3, the Company is an “emerging growth company,” as defined in Section 2(a) of the Securities Act, as modified by the Jumpstart Our Business Startups Act of 2012 (the “JOBS Act”), and it may take advantage of certain exemptions from various reporting requirements that are applicable to other public companies that are not emerging growth companies including, but not limited to, not being required to comply with the independent registered public accounting firm attestation requirements of Section 404 of the Sarbanes-Oxley Act, reduced disclosure obligations regarding executive compensation in its periodic reports and proxy statements, and exemptions from the requirements of holding a nonbinding advisory vote on executive compensation and stockholder approval of any golden parachute payments not previously approved.

Further, Section 102(b)(1) of the JOBS Act exempts emerging growth companies from being required to comply with new or revised financial accounting standards until private companies (that is, those that have not had a Securities Act registration statement declared effective or do not have a class of securities registered under the Exchange Act) are required to comply with the new or revised financial accounting standards. The JOBS Act provides that a company can elect to opt out of the extended transition period and comply with the requirements that apply to non-emerging growth companies but any such election to opt out is irrevocable. The Company has elected not to opt out of such extended transition period which means that when a standard is issued or revised and it has different application dates for public or private companies, the Company, as an emerging growth company, can adopt the new or revised standard at the time private companies adopt the new or revised standard. This may make comparison of the Company’s financial statements with another public company which is neither an emerging growth company nor an emerging growth company which has opted out of using the extended transition period difficult or impossible because of the potential differences in accounting standards used.

Additionally, subsequent to the Business Combination described in Note 3, the Company is a “smaller reporting company” as defined in Item 10(f)(1) of Regulation S-K. Smaller reporting companies may take advantage of certain reduced disclosure obligations, including, among other things, providing only two years of audited financial statements.

Recently issued and adopted accounting pronouncements

In June 2016, the FASB issued ASU No. 2016-13 Financial Instruments - Credit Losses: Measurement of Credit Losses on Financial Instruments (Topic 326). The amendments in this and the related ASUs introduce broad changes to accounting for credit impairment of financial instruments. The primary updates include the introduction of a new current expected credit loss (“CECL”) model that is based on expected rather than incurred losses for instruments measured at amortized cost and amends the accounting for impairment of held-to-maturity securities and available-for-sale securities. This model incorporates past experience, current conditions and reasonable and supportable forecasts affecting collectability of these instruments. The amendments in this update are effective for public entities for fiscal years, and interim periods within those fiscal years, beginning after December 15, 2019. For all other entities, the amendment is effective for fiscal years beginning after December 15, 2022, including interim periods within those fiscal years. The early adoption of this new guidance on January 1, 2022 required the Company to record an allowance for credit losses for the Company’s held-to-maturity investment portfolio, which resulted in an allowance of $0.4 million and a corresponding $0.4 million adjustment for the cumulative effect of a change in accounting principle, net of income taxes. For more information on the held-to-maturity allowance for credit losses, refer to Note 4. Prior to the adoption of the new guidance, the Company utilized an aging model to estimate credit losses on accounts receivable. As this aging model is allowed under the new guidance, there is no impact to the Company’s allowance for credit losses for accounts receivable. The adoption of this new standard did not have a significant impact on the consolidated statements of operations or the consolidated statements of cash flows. The guidance also requires additional disclosures regarding the Company’s held-to-maturity allowance for credit losses, which have been included within Note 4.

In February 2016, the FASB issued ASU 2016-02, Leases (“ASU 2016-02”), which provides guidance for accounting for leases. ASU 2016-02 requires lessees to classify leases as either finance or operating leases and to record a right-of-use asset and a lease liability for all leases with a term greater than 12 months regardless of the lease classification. The lease classification will determine whether the lease expense is recognized based on an effective interest rate method or on a straight-line basis over the term of the lease. Modified or new leases subsequent to the effective date will follow ASC 2016-02. Accounting for lessors remains largely unchanged from current U.S. GAAP. Under ASU 2020-05, the effective date for adoption of ASU 2016-02 is fiscal years beginning after December 15, 2021, and interim periods within fiscal years beginning after December 15, 2022. We early adopted this new guidance on January 1, 2022 under a modified retrospective transition approach using the cumulative-effect adjustment transition method approved by the FASB, which results in reporting for the comparative periods presented in accordance with the previous lease guidance under ASC 840. We elected the package of practical expedients but did not adopt the hindsight practical expedient as of January 1, 2022. The package of practical expedients allowed the Company not to reassess whether the arrangement contains a lease, lease classification and whether previously capitalized costs qualify as initial direct costs. The practical expedients allowed the Company to continue classifying all of its leases as operating leases as they were previously classified under ASC 840. The Company recognized lease liabilities of $24.4 million and corresponding right-of-use assets of $23.8 million in our consolidated balance sheet on January 1, 2022. The difference between the lease liabilities and corresponding right-of-use assets related to prepaid rent and deferred lease obligations recognized in prepaid expenses, deposits and other assets and accrued expenses and other liabilities, respectively, in our consolidated balance sheet on January 1, 2022, resulting in no cumulative-effect adjustment to opening equity. The new standard did not have a significant impact on the consolidated statements of operations or the consolidated statements of cash flows. The guidance also requires additional disclosures regarding the Company’s lease portfolio, which have been included within Note 21.

In January 2020, the FASB issued ASU 2019-12, Simplifying the Accounting for Income Taxes (Topic 740). ASU 2019-12 removes certain exceptions to the general principles in Topic 740 and clarifies and amends existing guidance to improve consistent application. Specifically, ASU 2019-12 eliminates certain exceptions related to the approach for intra-period tax allocation, the methodology for calculating income taxes in an interim period and the recognition of deferred tax liabilities for outside basis differences. ASU 2019-12 is effective for annual periods beginning after December 15, 2020, and interim periods beginning after December 15, 2020. ASU 2019-12 is effective for private entities for annual periods beginning after December 15, 2021, and interim periods beginning after December 15, 2022, with early adoption permitted. The Company adopted ASU 2019-12 under the private company transition guidance beginning January 1, 2022, and the adoption of this standard did not have a material impact on the Company’s consolidated financial statements or disclosures given the Company has a full valuation allowance and the scenarios for which the guidance offer simplification are not significant for the Company.

Recently issued but not adopted accounting pronouncements

In December 2023, the FASB issued ASU No. 2023-09, Improvements to Income Tax Disclosures, which requires disaggregated information about a reporting entity’s effective tax rate reconciliation as well as information on income taxes paid. The standard is intended to benefit investors by providing more detailed income tax disclosures that would be useful in making capital allocation decisions. This ASU is effective for public companies with annual periods beginning after December 15, 2024. For entities other than public business entities, the amendments are effective for annual periods beginning after December 15, 2025. Early adoption is permitted for annual financial statements that have not yet been issued or made available for issuance. The Company is currently evaluating the impact of the ASU on its disclosures.

In November 2023, the FASB issued ASU No. 2023-07, Improvements to Reportable Segment Disclosures. The ASU includes requirements that an entity disclose the title of the chief operating decision maker (CODM) and on an interim and annual basis, significant segment expenses and the composition of other segment items for each segment's reported profit. The standard also permits disclosure of additional measures of segment profit. This ASU is effective for fiscal years beginning after December 15, 2023, and interim periods within fiscal years beginning after December 15, 2024, with early adoption permitted. The Company is currently evaluating the impact of the ASU on its disclosures.

In August 2018, the FASB issued ASU 2018-12, Financial Services-Insurance (Topic 944), Targeted Improvements to the Accounting for Long-Duration Contracts, effective for fiscal years beginning after December 15, 2022 including interim periods within those fiscal years. In June of 2020, the FASB deferred the effective date of ASU 2018-12 for one-year in response to implementation challenges resulting from COVID-19. This update requires insurance companies to annually review and update the assumptions used for measuring the liability under long-duration contracts. The amendments in this ASU may be early adopted as of the beginning of an annual reporting period for which financial statements have not yet been issued, including interim financial statements. As an emerging growth company, we currently anticipate adopting this standard on January 1, 2025. Although we have long-duration contracts, this specific guidance is not expected to impact our title insurance operations; therefore, we do not expect this standard to have a material impact on our consolidated financial statements.

Note 7 - Segment Information (Details Textual) $ in Thousands	12 Months Ended
	Dec. 31, 2023 USD ($)	Dec. 31, 2022 USD ($)
Number of Reportable Segments	2
Goodwill	$ 23,413	$ 23,413
Goodwill, Translation and Purchase Accounting Adjustments	0	0
Goodwill, Impairment Loss	0	65,207
Underwriting Segment [Member]
Goodwill	$ 23,400	23,400
Underwriting Segment [Member] \| Minimum [Member]
Percentage Of Premiums Retained By Agents	82.00%
Underwriting Segment [Member] \| Maximum [Member]
Percentage Of Premiums Retained By Agents	84.00%
Distribution Segment [Member]
Goodwill, Impairment Loss	$ 65,200	$ 65,200

Amount after accumulated impairment loss of an asset representing future economic benefits arising from other assets acquired in a business combination that are not individually identified and separately recognized.

+ References + Details

Note 7 - Segment Information (Tables)

12 Months Ended

Dec. 31, 2023

Schedule of Segment Reporting Information, by Segment [Table Text Block]

	*Year ended December 31, 2023*
	*Underwriting*		*Corporate and Other*			*Eliminations*			*Consolidated Total*
Net premiums written	$	301,703	$	—		$	—		$	301,703
Escrow, other title-related fees and other⁽¹⁾		1,953		2,529			(1,140	)		3,342
Investment, dividend and other income		4,815		1,083			—			5,898
Total revenue	$	308,471	$	3,612		$	(1,140	)	$	310,943

Premiums retained by agents ⁽²⁾	$	249,317	$	—		$	(1,140	)	$	248,177
Direct labor⁽³⁾		11,093		2,193			—			13,286
Other direct costs ⁽⁴⁾		9,780		1,316			—			11,096
Provision for claims		14,563		201			—			14,764
Adjusted gross profit	$	23,718	$	(98	)	$	—		$	23,620

	*Year ended December 31, 2022*
	*Underwriting*		*Corporate and Other*			*Eliminations*			*Consolidated Total*
Net premiums written	$	385,253	$	—		$	—		$	385,253
Escrow, other title-related fees and other ⁽¹⁾		2,692		20,848			(11,846	)		11,694
Investment, dividend and other income		2,502		529			—			3,031
Total revenue	$	390,447	$	21,377		$	(11,846	)	$	399,978

Premiums retained by agents ⁽²⁾	$	318,887	$	—		$	(11,846	)	$	307,041
Direct labor ⁽³⁾		10,398		26,914			—			37,312
Other direct costs⁽⁴⁾		9,803		6,632			—			16,435
Provision for claims		13,575		1,206			—			14,781
Adjusted gross profit	$	37,784	$	(13,375	)	$	—		$	24,409

Reconciliation of Operating Profit (Loss) from Segments to Consolidated [Table Text Block]

	*Year ended December 31,*
	*2023*			*2022*
Adjusted gross profit	$	23,620		$	24,409
Depreciation and amortization		11,673			15,077
Other indirect expenses ⁽¹⁾		85,338			175,371
Long-lived asset impairment		1,499			29,524
Change in fair value of Warrant and Sponsor Covered Shares liabilities		(453	)		(21,317	)
Interest expense		20,323			14,106
Loss from continuing operations before income taxes	$	(94,760	)	$	(188,352	)

Note 12 - Stock Compensation Expense- Valuation Assumptions (Details)	12 Months Ended
	Dec. 31, 2023 $ / shares
Stock price at issuance (in dollars per share)	$ 23
Expected volatility	75.00%
Risk-free interest rate	3.14%
Current expected term (years) (Year)	3 years 10 months 24 days
Expected dividend yield	0.00%

Note 2 - Summary of Significant Accounting Policies 2 (Details Textual)	Feb. 24, 2021
Reinsurance Contract [Axis]: QuotaShareTreatyMember
Reinsurance, Reinsured Risk, Percentage	25.00%

Note 16 - Accumulated Other Comprehensive Income (Tables)

12 Months Ended

Dec. 31, 2023

Schedule of Accumulated Other Comprehensive Income (Loss) [Table Text Block]

	*Year ended December 31,*
	*2023*			*2022*
Beginning balance at January 1	$	(937	)	$	—
Unrealized gain (loss) on available-for-sale debt securities, before tax		454			(937	)
Income tax effect		—			—
Total accumulated other comprehensive income, net of tax	$	(483	)	$	(937	)

Note 2 - Summary of Significant Accounting Policies 1 (Details Textual) $ / shares in Units, $ in Thousands			12 Months Ended
	Oct. 01, 2023 USD ($)	Jun. 29, 2023	Dec. 31, 2023 USD ($) $ / shares	Dec. 31, 2022 USD ($) $ / shares	Jan. 01, 2023 USD ($)	Dec. 31, 2021 USD ($)
Restricted Cash and Cash Equivalents			$ 5,228	$ 2,933
Accounts Receivable, Allowance for Credit Loss			$ 1,802	$ 1,413
Number Of Reinsurance Treaties			2
Reinsurance, Amount Retained, Per Policy	$ 15,000		$ 15,000
Reinsurance Retention Policy, Excess Retention, Maximum Amount Reinsured			$ 500,000
Common Stock, Par or Stated Value Per Share (in dollars per share) \| $ / shares			$ 0.0001	$ 0.0001
Income Tax Examination, Penalties and Interest Accrued			$ 0
Advertising Expense			1,000	$ 2,400
Equity, Attributable to Parent			(25,911)	81,792		$ 350,924
Operating Lease, Liability			8,838	10,793
Operating Lease, Right-of-Use Asset			4,175	4,724
Retained Earnings [Member]
Equity, Attributable to Parent			$ (619,201)	(494,787)		(192,179)
Cumulative Effect, Period of Adoption, Adjustment [Member]
Equity, Attributable to Parent						(399)
Cumulative Effect, Period of Adoption, Adjustment [Member] \| Retained Earnings [Member]
Equity, Attributable to Parent						$ (399)
Accounting Standards Update 2016-13 [Member]
Debt Securities, Held-to-Maturity, Allowance for Credit Loss					$ 400
Accounting Standards Update 2016-13 [Member] \| Cumulative Effect, Period of Adoption, Adjustment [Member] \| Retained Earnings [Member]
Equity, Attributable to Parent					(400)
Accounting Standards Update 2016-02 [Member] \| Cumulative Effect, Period of Adoption, Adjustment [Member]
Operating Lease, Liability					24,400
Operating Lease, Right-of-Use Asset					$ 23,800
State and Local Jurisdiction [Member]
Open Tax Year			2018 2019 2020 2021 2022
Title Plant [Member]
Impairment of Intangible Assets, Indefinite-Lived (Excluding Goodwill)			$ 0	$ 0
Reverse Stock Split [Member]
Stockholders' Equity Note, Stock Split, Conversion Ratio		25

Note 15 - Commitments and Contingencies

12 Months Ended

Dec. 31, 2023

Commitments and Contingencies Disclosure [Text Block]

15. Commitments and contingencies

Legal matters

The Company is subject to claims and litigation matters in the ordinary course of business. Management does not believe the resolution of any such matters will have a materially adverse effect on the Company’s financial position or results of operations.

Commitments and other contingencies

The Company also administers escrow deposits as a service to customers, a substantial portion of which are held at third-party financial institutions. These escrow deposits amounted to $11.0 million and $77.4 million at December 31, 2023 and 2022, respectively. Such deposits are not reflected in the consolidated balance sheets, but the Company could be contingently liable for them under certain circumstances (for example, if the Company disposes of escrowed assets). Such contingent liabilities have not materially impacted the results of operations or financial condition to date and are not expected to do so in the future.

See Note 21 in our consolidated financial statements for information on our operating lease obligations.

Note 9 - Fixed Assets (Details Textual) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2023	Dec. 31, 2022
Depreciation	$ 11,700	$ 15,100
Tangible Asset Impairment Charges	1,499	29,524
Furniture Leasehold Improvement and Computer Equipment [Member]
Tangible Asset Impairment Charges	0	1,000
Software Development [Member]
Depreciation	8,200	11,500
Tangible Asset Impairment Charges	1,100	$ 23,200
Property Plant and Equipment, Expected Depreciation, Year One	9,900
Property, Plant and Equipment, Expected Depreciation, Year Two	8,700
Property, Plant and Equipment, Expected Depreciation, Year Three	5,800
Property, Plant and Equipment, Expected Depreciation, Year Four	2,800
Property, Plant and Equipment, Expected Depreciation, Year Five	$ 700

Note 4 - Investments and Fair Value Measurements - Debt Securities Held-to-Maturity Allowance for Credit Loss (Details) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2023	Dec. 31, 2022
Balance	$ 440	$ 399
Current-period provision for expected credit losses	(315)	41
Write-off charged against the allowance, if any	0	0
Recoveries of amounts previously written off, if any	0	0
Balance	125	440
Available-for-sale debt securities, amortized cost	58,516	59,191
Unrealized Gains	0	0
Unrealized Losses	(484)	(937)
Fair Value	58,032	58,254
Corporate Debt Securities [Member]
Available-for-sale debt securities, amortized cost	26,136	27,251
Unrealized Gains	0	0
Unrealized Losses	(203)	(363)
Fair Value	25,933	26,888
US Treasury Securities [Member]
Available-for-sale debt securities, amortized cost	30,878	30,467
Unrealized Gains	0	0
Unrealized Losses	(263)	(544)
Fair Value	30,615	29,923
Debt Security, Government, Non-US [Member]
Available-for-sale debt securities, amortized cost	1,502	1,473
Unrealized Gains	0	0
Unrealized Losses	(18)	(30)
Fair Value	1,484	1,443
Cumulative Effect, Period of Adoption, Adjusted Balance [Member]
Balance	$ 440
Balance		$ 440

Consolidated Statements of Changes in Stockholders' (Deficit) Equity - USD ($) $ in Thousands	Cumulative Effect, Period of Adoption, Adjustment [Member] Common Stock [Member]	Cumulative Effect, Period of Adoption, Adjustment [Member] Additional Paid-in Capital [Member]	Cumulative Effect, Period of Adoption, Adjustment [Member] Retained Earnings [Member]	Cumulative Effect, Period of Adoption, Adjustment [Member] AOCI Attributable to Parent [Member]	Cumulative Effect, Period of Adoption, Adjustment [Member]	Common Stock [Member]	Additional Paid-in Capital [Member]	Retained Earnings [Member]	AOCI Attributable to Parent [Member]	Total
Balance (in shares) at Dec. 31, 2021	0					12,933,912
Balance at Dec. 31, 2021	$ 0	$ 0	$ (399)	$ 0	$ (399)	$ 1	$ 543,102	$ (192,179)	$ 0	$ 350,924
Exercise of stock options (in shares)						86,017
Exercise of stock options						$ 0	353	0	0	353
Vesting of RSU awards (in shares)						145,990
Stock-based compensation expenses						$ 0	34,060	0	0	34,060
Net loss						0	0	(302,209)	0	(302,209)
Other comprehensive loss						$ 0	0	0	(937)	(937)
Balance (in shares) at Dec. 31, 2022						13,165,919
Balance at Dec. 31, 2022						$ 1	577,515	(494,787)	(937)	$ 81,792
Exercise of stock options (in shares)						18,831				17,774
Exercise of stock options						$ 0	184	0	0	$ 184
Vesting of RSU awards (in shares)						339,453
Stock-based compensation expenses						$ 0	16,073	0	0	16,073
Net loss						0	0	(124,414)	0	(124,414)
Other comprehensive loss						$ 0	0	0	454	454
Balance (in shares) at Dec. 31, 2023						13,524,203
Balance at Dec. 31, 2023						$ 1	$ 593,772	$ (619,201)	$ (483)	$ (25,911)

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

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

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Amount of equity (deficit) attributable to parent. Excludes temporary equity and equity attributable to noncontrolling interest.

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Note 21 - Leases (Details Textual) - USD ($) $ in Millions	12 Months Ended
Note 21 - Leases (Details Textual) - USD ($) $ in Millions	Dec. 31, 2023	Dec. 31, 2022
Operating Lease, Impairment Loss	$ 0.4	$ 5.3
Minimum [Member]
Lessee, Operating Lease, Remaining Lease Term (Month)	1 month
Lessee, Operating Lease, Renewal Term (Year)	1 year
Sublease Contractual Term (Month)	2 months
Sublease Renewal Term (Year)	0 years
Maximum [Member]
Lessee, Operating Lease, Remaining Lease Term (Month)	4 years
Lessee, Operating Lease, Renewal Term (Year)	5 years
Sublease Contractual Term (Month)	4 years
Sublease Renewal Term (Year)	1 year

Note 14 - Related Party Transactions (Tables)

12 Months Ended

Dec. 31, 2023

	*Year ended December 31,*
	*2023*		*2022*
Revenues	$	139,186	$	134,869
Premiums retained by agents		112,011		108,419

	*As of December 31,*
	*2023*		*2022*
Net receivables	$	7,153	$	4,175

Note 8 - Income Tax - Effective Income Tax Rate Reconciliation (Details)	12 Months Ended
	Dec. 31, 2023	Dec. 31, 2022
Benefit calculated at federal income tax rate	21.00%	21.00%
Change in valuation allowance	(26.10%)	(24.40%)
State tax benefit	8.70%	6.70%
Goodwill impairment	0.00%	(3.30%)
Nondeductible compensation	(3.50%)	(2.10%)
Provision-to-return permanent differences	1.00%	1.70%
Federal benefit on state tax	(1.80%)	0.00%
Change in fair value of Warrant and Sponsor Covered Shares liabilities	0.10%	1.40%
Change in state tax rate	0.00%	(0.80%)
Change in payables	0.20%	0.00%
Other permanent differences, net	(0.10%)	0.20%
Income tax benefit (expense)	(0.50%)	0.40%

Note 3 - Business Combinations (Details Textual) $ / shares in Units, $ in Thousands	May 19, 2023 USD ($)	Jul. 28, 2021 $ / shares shares	Jan. 07, 2019 USD ($)	Dec. 31, 2023 USD ($) $ / shares shares	Jul. 14, 2023 USD ($)	Dec. 31, 2022 USD ($) $ / shares shares	Sep. 03, 2021 shares	Dec. 04, 2020 $ / shares shares
Common Stock, Shares, Outstanding (in shares) \| shares				13,524,203		13,165,919
Common Stock, Par or Stated Value Per Share (in dollars per share) \| $ / shares				$ 0.0001		$ 0.0001
Class of Warrant or Right, Number of Securities Called by Warrants or Rights (in shares) \| shares							693,333
Goodwill				$ 23,413		$ 23,413
Disposal Group, Disposed of by Means Other than Sale, Not Discontinued Operations [Member] \| Hamilton National Title LLC d/b/a Near North Title Group [Member]
Deferred Income					$ 2,100
West Coast Local Retail Branch Sale [Member] \| Disposal Group, Disposed of by Means Other than Sale, Not Discontinued Operations [Member] \| Williston Financial Group LLC (WFG) [Member]
Disposal Group, Including Discontinued Operation, Consideration	$ 24,500
Proceeds from Sale of Productive Assets	10,500
Disposal Group, Including Discontinued Operation, Consideration, Deferred Payment	$ 14,000
Disposal Group, Including Discontinued Operation, Consideration, Deferred Payment, Period After 12 Year (Year)	30 years
Number of Retail Title Locations and Operations Centers Sold	22
Entity Number of Employees	123
North American Title Acquisition [Member]
Business Combination, Consideration Transferred			$ 171,700
Business Combination, Consideration Transferred, Liabilities Incurred			87,000
Goodwill			$ 111,500
Public Warrants [Member]
Class of Warrant or Right, Number of Securities Called by Warrants or Rights (in shares) \| shares				460,000		460,000		11,500,000
Class of Warrant or Right, Number of Securities Called by Each Twenty-Five Warrant or Right (in shares) \| shares				1
Class of Warrant or Right, Exercise Price of Warrants or Rights (in dollars per share) \| $ / shares				$ 287.5
Private Placement Warrants [Member]
Class of Warrant or Right, Number of Securities Called by Warrants or Rights (in shares) \| shares				233,333		233,333		5,833,333
Class of Warrant or Right, Number of Securities Called by Each Twenty-Five Warrant or Right (in shares) \| shares				1				1
Class of Warrant or Right, Exercise Price of Warrants or Rights (in dollars per share) \| $ / shares				$ 287.5				$ 287.5
Sponsor Covered Shares [Member]
Common Stock, Shares, Outstanding (in shares) \| shares		53,026
Reverse Recapitalization, Contingent Consideration, Percentage Of Shares Subject To Vesting		20.00%
Reverse Recapitalization, Contingent Consideration, Threshold Period Of Change In Control (Year)		10 years
Sponsor Covered Shares [Member] \| Share-Based Payment Arrangement, Tranche One [Member]
Reverse Recapitalization, Contingent Consideration, Stock Price Trigger (in dollars per share) \| $ / shares		$ 375
Sponsor Covered Shares [Member] \| Share-Based Payment Arrangement, Tranche Two [Member]
Reverse Recapitalization, Contingent Consideration, Stock Price Trigger (in dollars per share) \| $ / shares		$ 437.5
Earnout Shares [Member]
Reverse Recapitalization, Contingent Consideration, Additional Shares Receivable, Percentage		5.00%

Note 8 - Income Tax (Details Textual) $ in Millions	12 Months Ended
Note 8 - Income Tax (Details Textual) $ in Millions	Dec. 31, 2023 USD ($)
Valuation Allowance, Deferred Tax Asset, Increase (Decrease), Amount	$ 32.3
Operating Loss Carryforwards, Subject To Expiration	0.2
Domestic Tax Authority [Member]
Operating Loss Carryforwards	391.9
State and Local Jurisdiction [Member]
Operating Loss Carryforwards	529.2
Accrued Liabilities And Other Liabilities [Member]
Deferred Income Tax Liabilities, Net	$ 0.8

Note 2 - Summary of Significant Accounting Policies - Property, Plant and Equipment Useful Life (Details)	Dec. 31, 2023
Furniture And Equipment [Member]
Property, plant and equipment (Year)	5 years
Computer Equipment [Member]
Property, plant and equipment (Year)	3 years
Acquired Software [Member] \| Minimum [Member]
Property, plant and equipment (Year)	3 years
Acquired Software [Member] \| Maximum [Member]
Property, plant and equipment (Year)	8 years
Internally Developed Software [Member]
Property, plant and equipment (Year)	5 years

Note 3 - Business Combinations

12 Months Ended

Dec. 31, 2023

Business Combination Disclosure [Text Block]

3. Business combinations

Capitol Business Combination

As described in Note 1, on March 2, 2021, Old Doma entered into the Agreement with Capitol, a blank check company incorporated in the State of Delaware and formed for the purpose of effecting a merger. Pursuant to the Agreement, a newly formed subsidiary of Capitol was merged with and into Old Doma, and the Business Combination was completed on July 28, 2021. The Business Combination was accounted for as a reverse recapitalization and Capitol was treated as the acquired company for financial statement reporting purposes. Old Doma was deemed the predecessor for financial reporting purposes and Doma was deemed the successor SEC registrant, meaning that Old Doma’s financial statements for periods prior to the consummation of the Business Combination are disclosed in the financial statements included within this Annual Report and will be disclosed in Doma’s future periodic reports. No goodwill or other intangible assets were recorded, in accordance with GAAP.

Immediately after the Closing Date, 53,026 shares of common stock held by the Sponsor became subject to vesting, contingent upon the price of Doma’s common stock, par value $0.0001 (“Doma common stock”) exceeding certain thresholds (the “Sponsor Covered Shares”).

On December 4, 2020, Capitol consummated its initial public offering, which included the issuance of 11,500,000 redeemable warrants (the “Public Warrants”). Simultaneously with the closing of the initial public offering, Capitol completed the private sale of 5,833,333 warrants (the “Private Placement Warrants”). These Warrants remain outstanding following the Business Combination and 25 whole warrants entitles the holder to purchase one share of our common stock at a price of $287.50 (see Note 20 for additional information).

Immediately after the Closing Date, 20% of the aggregate of our common stock held by certain investors (collectively, the “Sponsor”) became subject to vesting, contingent upon the price of our common stock exceeding certain thresholds. The Sponsor Covered Shares will vest in two tranches: (i) one-half of such shares shall vest if the last reported sale price of the common stock equals or exceeds $375.00 for any 20 trading days within any 30-day trading period ending on or before the tenth anniversary of the Closing Date, and (ii) one-half of such shares shall vest if the last reported sale price of the common stock equals or exceeds $437.50 for any 20 trading days within any 30-day trading period ending on or before the tenth anniversary of the Closing Date. The Sponsor is also entitled to the Sponsor Covered Shares if a covered strategic transaction or change in control, as defined by the sponsor support agreement dated as of March 2, 2021 (the “Sponsor Support Agreement”) by and among the sponsors named thereto, Capitol and Old Doma, occurs prior to the ten (10)-year anniversary of the Closing Date. As of December 31, 2023, the Sponsor Covered Shares were legally outstanding; however, since none of the conditions were met, no related shares are included in the Company’s consolidated balance sheets and consolidated statement of changes in stockholders’ (deficit) equity or for the purposes of calculating earnings per share.

Also following the Closing Date, the Sellers have the contingent right to receive up to an additional number of shares equal to 5% of the sum of (i) the aggregate number of outstanding shares of our common stock (including restricted common stock, but excluding Sponsor Covered Shares), plus (ii) the maximum number of shares underlying our options that are vested and the maximum number of shares underlying warrants to purchase shares of Doma common stock issued as replacement warrants for Old Doma warrants, in each case of these clauses (i) and (ii), as of immediately following the Closing Date (the “Seller Earnout Shares”). The Seller Earnout Shares are contingently issuable to the Sellers in two tranches: (i) one-half of such shares shall be issued if the last reported sale price of the common stock equals or exceeds $375.00 for any 20 trading days within any 30-day trading period ending on or before the fifth anniversary of the Closing Date, and (ii) one-half of such shares shall be issued if the last reported sale price of the common stock equals or exceeds $437.50 for any 20 trading days within any 30-day trading period ending on or before the fifth anniversary of the Closing Date. Since none of the conditions of the Seller Earnout Shares were met as of December 31, 2023, no related shares are included in the Company’s consolidated statements of changes in stockholders’ (deficit) equity as of December 31, 2023 or for purposes of calculating earnings per share.

North American Title Acquisition

On January 7, 2019, we acquired from Lennar its subsidiary, North American Title Insurance Company, which operated its title insurance underwriting business, and its third-party title insurance agency business, which was operated under its North American Title Company brand (collectively, the “Acquired Business”), for total stock and deferred cash consideration of $171.7 million (the “North American Title Acquisition”), including $87.0 million in the form of a seller financing note. Goodwill of $111.5 million resulted from the North American Title Acquisition.

Local Retail Branch Sales

On May 19, 2023, Doma Title of California, Inc. (the “Seller”) and Doma Corporate LLC, both subsidiaries of the Company, entered into and closed an asset purchase agreement (the “WFG Asset Purchase Agreement”) with Williston Financial Group LLC (“WFG”). Pursuant to the terms and subject to the conditions set forth in the WFG Asset Purchase Agreement, the Seller agreed to sell to WFG certain assets used in or related to the Company’s title insurance agency business operated through retail title offices located in the State of California (the “WFG Asset Sale”) for an aggregate purchase price of up to $24.5 million, subject to certain adjustments set forth in the WFG Asset Purchase Agreement. The gross purchase price for the WFG Asset Sale consists of $10.5 million paid by WFG to the Seller on May 19, 2023 (the “WFG Sale Closing Date”) and a deferred payment of up to $14.0 million payable by WFG to the Seller within 30 days after the 12-month anniversary of the WFG Sale Closing Date ("WFG Deferred Payment"). The amount of the WFG Deferred Payment is subject to an earnout based on the retention of specified employees hired by WFG or an affiliate of WFG after the WFG Sale Closing Date. The sale included 22 retail title locations and operations centers in the Northern and Central California regions and 123 total employees. On the WFG Sale Closing Date, the Seller and a WFG affiliate, WFG National Title Insurance Company, entered into a customary transition services agreement.

In separate transactions, on July 14, 2023, the Company entered into and closed asset purchase agreements to sell certain assets used in or related to the Company’s title insurance agency business operated through retail title offices located in the Midwest and Texas to Hamilton National Title LLC d/b/a Near North Title Group and Capital Title of Texas, LLC, respectively. Additionally, on July 28, 2023, the Company closed an asset purchase agreement to sell certain assets used in or related to the Company’s title insurance agency business operated through retail title offices located in Florida to Hamilton National Title LLC d/b/a Near North Title Group. The Company entered into customary transition services agreements in conjunction with these sales.

Unless the context otherwise requires, references herein to “Q3 Local Sales” refers to the transactions entered into with Hamilton National Title LLC d/b/a Near North Title Group and Capital Title of Texas, LLC, and references herein to the “Local Sales” refers to the Q3 Local Sales and the WFG Asset Sale, collectively. References herein to “Deferred Earnout” refers to the WFG Deferred Payment and deferred payments of up to $2.1 million payable by Hamilton National Title LLC d/b/a Near North Title Group to the Company subject to revenue targets over the 12-month period subsequent to the related sales.

In conjunction with the Local Sales, we recognized the following:

	*WFG Asset Sale*		*Q3 Local Sales*		*Total Local Sales*
Pre-tax loss on sale of business	$	10,313	$	635	$	10,948

Cash consideration	$	10,500	$	2,645	$	13,145
Deferred Earnout receivable		10,928		1,556		12,484
Total purchase consideration	$	21,428	$	4,201	$	25,629

Total transaction costs, including legal fees, professional fees and other	$	3,487	$	767	$	4,254

The Deferred Earnout is recorded in trade and other receivables in the consolidated balance sheets. The fair value of the Deferred Earnout is based on historic, Company-specific attrition rates or revenue projections and a discount factor based on the weighted average cost of capital, both Level 3 inputs.

The following table presents the net assets sold and the goodwill associated with the Local Sales:

	*WFG Asset Sale*		*Q3 Local Sales*		*Total Local Sales*
Goodwill	$	19,270	$	3,597	$	22,867
Title plants		8,806		—		8,806
Fixed assets		549		717		1,266
Other assets		129		148		277
Total assets	$	28,754	$	4,462	$	33,216

Accrued expenses and other liabilities	$	—	$	392	$	392
Total liabilities	$	—	$	392	$	392

Net assets	$	28,754	$	4,070	$	32,824

Significant Accounting Policies (Policies)

12 Months Ended

Dec. 31, 2023

Accounting Policies [Abstract]

Basis of Accounting, Policy [Policy Text Block]

Basis of presentation

Certain prior year amounts have been reclassified to conform to the current year presentation under Accounting Standard Codification 205-20-45, “Discontinued Operations."

Stockholders' Equity, Policy [Policy Text Block]

Reverse stock split

Use of Estimates, Policy [Policy Text Block]

Use of estimates

Cash and Cash Equivalents, Policy [Policy Text Block]

Cash and cash equivalents and restricted cash

Investment, Policy [Policy Text Block]

Investments

Fixed maturity securities

Mortgage loans

Fair Value Measurement, Policy [Policy Text Block]

Fair value measurements

The three levels of the fair value hierarchy under ASC 820 are as follows:

Level 1 Quoted prices (unadjusted) in active markets for identical investments at the measurement date are used.

Receivable [Policy Text Block]

Receivables, net

Trade and other receivables include the following:

	*December 31,*
	*2023*			*2022*
Trade receivables	$	9,170		$	6,833
Accrued net premiums written from Third-Party Agent referrals		2,418			2,409
Trade receivables, gross	$	11,588		$	9,242
Allowance for credit losses		(1,802	)		(1,413	)
Trade receivables, net	$	9,786		$	7,829
Local Sales Deferred Earnout receivable		12,497			—
Investment trade receivables		—			10,065
Miscellaneous other receivables		2,169			2,647
Other receivables	$	14,666		$	12,712
Trade and other receivables, net	$	24,452		$	20,541

Property, Plant and Equipment, Policy [Policy Text Block]

Fixed assets, net

The following table summarizes the range of useful lives assigned to fixed assets, by asset class:

Useful lives:
Leasehold improvements			Shorter of the lease term or useful life of the asset
Furniture and equipment			Five years
Computer equipment			Three years
Acquired software			Three to eight years
Internally developed software			Five years

Internal Use Software, Policy [Policy Text Block]

Internally developed or acquired software

Goodwill and Intangible Assets, Intangible Assets, Indefinite-Lived, Policy [Policy Text Block]

Title plants

Goodwill and Intangible Assets, Goodwill, Policy [Policy Text Block]

Goodwill

Revenue [Policy Text Block]

Revenue recognition

Net premiums written

Escrow, other title-related fees and other

Reinsurance Accounting Policy [Policy Text Block]

Reinsurance

Under the Quota Share Treaty, effective February 24, 2021, the Company cedes 25% of the written premium on our instantly underwritten policies.

Payments and recoveries on reinsured losses for the Company’s title insurance business were immaterial during the years ended December 31, 2023 and 2022.

Ceding commission from reinsurance transactions are presented as revenue within the “Escrow, other title-related fees and other” revenue line item in the consolidated statements of operations.

Total premiums ceded in connection with reinsurance are netted against the written premiums in the consolidated statements of operations. Gross premiums earned and ceded premiums are as follows:

	*Year ended December 31*
	*2023*			*2022*
Gross premiums earned	$	302,054		$	388,068
Ceded premiums		(351	)		(2,815	)
Net premiums earned	$	301,703		$	385,253
Percentage of amount net to gross		99.9	%		99.3	%

Unpaid Policy Claims and Claims Adjustment Expense, Policy [Policy Text Block]

Liability for loss and loss adjustment expenses

Income Tax, Policy [Policy Text Block]

Income taxes

Share-Based Payment Arrangement [Policy Text Block]

Stock compensation expense

Public Warrants and Private Placement Warrants

Sponsor Covered Shares and Seller Earnout Shares

Share counts of our common stock provided in this Annual Report on Form 10-K (this “Annual Report”) exclude both the Sponsor Covered Shares and the Seller Earnout Shares.

Concentration Risk, Credit Risk, Policy [Policy Text Block]

Concentration of credit risk

Advertising Cost [Policy Text Block]

Advertising costs

Earnings Per Share, Policy [Policy Text Block]

Earnings per share

Basic and diluted earnings per share attributable to the Company’s common stock for the years ended December 31, 2023 and 2022 was calculated using weighted average common shares outstanding.

Risk and Uncertainties Policy [Policy Text Block]

Risk and uncertainties

Emerging Growth Company and Smaller Reporting Company Policy [Policy Text Block]

Emerging Growth Company and Smaller Reporting Company

New Accounting Pronouncements, Policy [Policy Text Block]

Recently issued and adopted accounting pronouncements

Recently issued but not adopted accounting pronouncements

Note 23 - Discontinued Operations

12 Months Ended

Dec. 31, 2023

Disposal Groups, Including Discontinued Operations, Disclosure [Text Block]

23. Discontinued operations

In the second and third quarters of 2023, the Company sold its assets used in or related to the Company’s Local Component. In conjunction with the sale of the Local Component, on June 9, 2023, the Company sold a title plant in Texas for a total sale price of $7.6 million. Costs to sell the title plant were $0.7 million. The sale of the title plant resulted in a realized gain of $3.8 million recorded in the gain (loss) on sales of discontinued operations line on the consolidated statement of operations. With the execution of these agreements, the Company no longer has operations related to our previous Local retail branch footprint. With the final execution of these agreements during the third quarter of 2023, the Company determined that this represented a strategic shift that had a major effect on the Company’s operations and financial results, which triggered discontinued operations presentation, in accordance with ASC 205-20-45, for the Company's Local Component within its previous Distribution segment. Refer to Note 3 for additional details on the divestiture transactions.

The assets and liabilities associated with discontinued operations, including assets and liabilities sold in the Local Sales, assets separately disposed and remaining Local Component assets and liabilities, have been presented separately in our consolidated balance sheets. The major assets and liability categories were as follows as of the dates indicated:

(In thousands, except share information)	*December 31, 2023*		*December 31, 2022*
Assets
Trade and other receivables (net of allowance for credit losses of $110 at December 31, 2023 and $75 at December 31, 2022)	$	62	$	751
Prepaid expenses, deposits and other assets		242		1,437
Lease right-of-use assets		2,108		13,910
Fixed assets (net of accumulated depreciation of $2,028 at December 31, 2023 and $7,847 at December 31, 2022)		151		2,359
Title plants		—		11,817
Goodwill		—		22,867
Assets held for disposal	$	2,563	$	53,141

Liabilities
Accounts payable	$	306	$	502
Accrued expenses and other liabilities		238		5,546
Lease liabilities		6,107		16,696
Senior secured credit agreement, net of debt issuance costs and original issue discount		—		7,415
Liability for loss and loss adjustment expenses		132		197
Liabilities held for disposal	$	6,783	$	30,356

Summary operating results of discontinued operations were as follows for the periods indicated:

	*Year Ended December 31, 2023*
	*Local Component*			*Eliminations (1)*			*Total*
Revenues:
Escrow, other title-related fees and other	$	30,536		$	(14,033	)	$	16,503
Investment, dividend and other income		(687	)		—			(687	)
Total revenues	$	29,849		$	(14,033	)	$	15,816

Operating expenses excluding impairments	$	45,754		$	(14,033	)	$	31,721
Goodwill impairment		—			—			-
Long-lived asset impairment		4,007			—			4,007
Total operating expenses	$	49,761		$	(14,033	)	$	35,728

Loss from discontinued operations	$	(19,912	)	$	—		$	(19,912	)

Other (expense) income:
Interest expense	$	(2,002	)	$	—		$	(2,002	)
Gain (loss) on sales of discontinued operations		(7,124	)		—			(7,124	)
Loss from discontinued operations before income taxes	$	(29,038	)	$	—		$	(29,038	)

Income tax expense		(88	)		—			(88	)
Net loss from discontinued operations	$	(29,126	)	$	—		$	(29,126	)

	*Year Ended December 31, 2022*
	*Local Component*			*Eliminations (1)*			*Total*
Revenues:
Escrow, other title-related fees and other	$	85,874		$	(45,560	)	$	40,314
Investment, dividend and other income		(111	)		—			(111	)
Total revenues	$	85,763		$	(45,560	)	$	40,203

Operating expenses excluding impairments	$	129,178		$	(45,560	)	$	83,618
Goodwill impairment		65,207			—			65,207
Long-lived asset impairment		2,503			—			2,503
Total operating expenses	$	196,888		$	(45,560	)	$	151,328

Loss from discontinued operations	$	(111,125	)	$	—		$	(111,125	)

Other (expense) income:
Interest expense	$	(3,974	)	$	—		$	(3,974	)
Gain (loss) on sales of discontinued operations		—			—			-
Loss from discontinued operations before income taxes	$	(115,099	)	$	—		$	(115,099	)

Income tax expense		187			—			187
Net loss from discontinued operations	$	(114,912	)	$	—		$	(114,912	)

(1) Prior to the Local Sales, the Company’s consolidated statements of operations included premiums retained by Local Component Direct Agents as revenue for the Local Component and a corresponding deduction from the net premiums written for the Underwriting segment, which were presented in the Company’s segment reporting disclosures. As such, these transactions are eliminated for purposes of this disclosure as they will not continue in periods subsequent to the Local Sales.

The depreciation and amortization, capital expenditures, sale proceeds and significant noncash operating items associated with the discontinued operations were as follows:

	*Year ended December 31,*
	*2023*			*2022*
Non-cash discontinued operating activities:
Impairment charges	$	4,007		$	67,710
Depreciation and amortization		510			942
Loss on sales of discontinued operations		(7,124	)		—

Cash flows from discontinued investing activities:
Capital expenditures	$	—		$	1,848
Proceeds from sales of discontinued operations, net of cash disposed and working capital adjustments, and dividends from title plants	$	15,884		$	755

Note 21 - Leases - Components of Operating Leases (Details) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2023	Dec. 31, 2022
Operating lease expense	$ 2,392	$ 3,684
Less sublease income	(480)	(13)
Net lease expense	1,912	3,671
Operating cash outflow from operating leases during the year ended December 31, 2023	4,267	3,602
Right-of-use assets obtained during the year ended December 31, 2023 in exchange for new operating lease liabilities	$ 42	$ 862
Weighted average remaining lease term (in years) (Year)	3 years 6 months 21 days	4 years 3 months 29 days
Weighted average discount rate	10.00%	10.00%

Note 24 - Subsequent Events - Valuation and Qualifying (Details) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2023	Dec. 31, 2022
SEC Schedule, 12-09, Valuation Allowance, Deferred Tax Asset [Member]
Allowance for deferred tax assets	$ 129,704	$ 55,620
Charged to costs and expenses	32,276	74,084
Deductions	0	0
Allowance for deferred tax assets	161,980	129,704
SEC Schedule, 12-09, Allowance, Uncollectible Premium Receivable [Member]
Allowance for deferred tax assets	81,873	80,189
Charged to costs and expenses	14,764	14,781
Deductions	14,743	13,097
Allowance for deferred tax assets	81,894	81,873
SEC Schedule, 12-09, Allowance, Credit Loss [Member]
Allowance for deferred tax assets	1,413	1,031
Charged to costs and expenses	477	459
Deductions	88	77
Allowance for deferred tax assets	$ 1,802	$ 1,413

Note 17 - Accrued Expenses and Other Liabilities (Tables)

12 Months Ended

Dec. 31, 2023

Schedule of Accounts Payable and Accrued Liabilities [Table Text Block]

	*December 31,*
	*2023*		*2022*
Employee benefits	$	323	$	3,782
Severance		—		4,984
Contract terminations		3,460		5,248
Premium taxes		2,700		3,862
Employee compensation		3,108		2,234
Other		3,109		3,237
Total accrued expenses and other liabilities	$	12,700	$	23,347

Schedule of Restructuring Reserve by Type of Cost [Table Text Block]

	*Total*
Balance as of January 1, 2022	$	—
Charges incurred ⁽¹⁾		16,130
Payments and other adjustments		(11,146	)
Balance as of January 1, 2023	$	4,984
Charges incurred ⁽¹⁾		10,287
Payments and other adjustments		(15,271	)
Balance as of December 31, 2023	$	—

Insider Trading Arrangements	3 Months Ended	12 Months Ended
Insider Trading Arrangements	Dec. 31, 2023	Dec. 31, 2023
Insider Trading Arr Line Items
Material Terms of Trading Arrangement [Text Block]		*Item 9B.* Other Information** None of the Company’s directors or officers adopted, modified or terminated a Rule 10b5-1 trading arrangement or a non-Rule 10b5-1 trading arrangement during the Company’s fiscal quarter ended December 31, 2023, as such terms are defined under Item 408(a) of Regulation S-K.
Rule 10b5-1 Arrangement Adopted [Flag]	false
Non-Rule 10b5-1 Arrangement Adopted [Flag]	false
Rule 10b5-1 Arrangement Terminated [Flag]	false
Non-Rule 10b5-1 Arrangement Terminated [Flag]	false

Note 9 - Fixed Assets

12 Months Ended

Dec. 31, 2023

Property, Plant and Equipment Disclosure [Text Block]

9. Fixed assets

Fixed assets consist of the following:

	*December 31,*
	*2023*			*2022*
Internally developed software	$	47,896		$	40,934
Computer equipment		5,492			7,458
Acquired software		3,140			2,975
Furniture and equipment		484			831
Leasehold improvements		196			857
Construction in process		9			654
Total fixed assets, gross	$	57,217		$	53,709
Accumulated depreciation and amortization		(26,272	)		(16,685	)
Total fixed assets, net	$	30,945		$	37,024

Depreciation and amortization on fixed assets was $11.7 million and $15.1 million for the years ended December 31, 2023 and 2022, respectively.

The following table reflects the composition of net gains or losses for the sales of fixed assets for each of the years shown below:

	*Year ended December 31,*
	*2023*			*2022*
Gains (losses):
Fixed assets:
Gains	$	90		$	76
Losses		(781	)		(232	)
Total net gains (losses)	$	(691	)	$	(156	)

For the years ended December 31, 2023, and 2022, the Company recorded an impairment charge of $0.0 million and $1.0 million, respectively related to furniture, leasehold improvements and computer equipment associated with leased offices that have been vacated and an impairment charge of $1.1 and $23.2 million related to internally developed software and acquired software no longer in use. The Company does not expect to receive future economic benefit from the use of these assets and therefore, reduced the carrying amount to zero for these assets. The fair values of the impacted software and other fixed assets were determined in accordance with ASC 360, Property, Plant, and Equipment, using a cash flow valuation methodology with Level 3 inputs, primarily internal revenue forecasts. The impairment of furniture, leasehold improvements and computer equipment relate to our Corporate and Other segment, and the impairment of internally developed software and acquired software relates to our Corporate and Other segment. The fixed asset impairments are recorded in long-lived asset impairment in the consolidated statements of operations. See Note 21 for additional information on vacated leases.

Within each respective period, internally developed software and acquired software consist of the following:

	*Year ended December 31*
	*2023*			*2022*
Internally developed software	$	8,034		$	30,609
Accumulated amortization		(8,175	)		(11,472	)
Internally developed software, net	$	(141	)	$	19,137

Acquired software		199			919
Accumulated amortization		(396	)		(368	)
Acquired software, net	$	(197	)	$	551

Amortization expense on internally developed software was $8.2 million and $11.5 million for the years ended December 31, 2023 and 2022, respectively. Amortization expense for internally developed software at December 31, 2023 is expected to be $9.9 million, $8.7 million, $5.8 million, $2.8 million and $0.7 million for the years ended December 31, 2024, December 31, 2025, December 31, 2026, December 31, 2027 and December 31, 2028, respectively. Unamortized internally developed software development costs as of December 31, 2023 and 2022 are included in fixed assets, net in the consolidated balance sheets.

Note 3 - Business Combinations - Assets Sold (Details) - USD ($) $ in Thousands	Dec. 31, 2023	Dec. 31, 2022
Total assets	$ 2,563	$ 53,141
Total liabilities	6,783	$ 30,356
Disposal Group, Disposed of by Sale, Not Discontinued Operations [Member]
Goodwill	22,867
Title plants	8,806
Fixed assets	1,266
Other assets	277
Total assets	33,216
Accrued expenses and other liabilities	392
Total liabilities	392
Net assets	32,824
Disposal Group, Disposed of by Sale, Not Discontinued Operations [Member] \| Williston Financial Group LLC (WFG) [Member] \| West Coast Local Retail Branch Sale [Member]
Goodwill	19,270
Title plants	8,806
Fixed assets	549
Other assets	129
Total assets	28,754
Accrued expenses and other liabilities	0
Total liabilities	0
Net assets	28,754
Disposal Group, Disposed of by Sale, Not Discontinued Operations [Member] \| Q3 Local Sales [Member] \| Hamilton National Title LLC d/b/a Near North Title Group [Member]
Goodwill	3,597
Title plants	0
Fixed assets	717
Other assets	148
Total assets	4,462
Accrued expenses and other liabilities	392
Total liabilities	392
Net assets	$ 4,070

Consolidated Statements of Operations (Parentheticals) - USD ($)
$ in Thousands

12 Months Ended

Dec. 31, 2023

Dec. 31, 2022

^[1]

$ 301,703

$ 385,253

^[2],[3]

248,177

307,041

Related Parties [Member]

139,200

134,900

$ 112,000

$ 108,400

[1]	Net premiums written includes revenues from a related party of $139.2 million and $134.9 million for the years ended December 31, 2023 and 2022, respectively (see Note 14 to our consolidated financial statements).
[2]	Premiums retained by agents includes expenses associated with a related party of $112.0 million and $108.4 million during the years ended December 31, 2023 and 2022, respectively (see Note 14 to our consolidated financial statements).
[3]	This expense represents a deduction from the net premiums written for the amounts that are retained by Direct Agents and Third-Party Agents as compensation for their efforts to generate premium income for our Underwriting segment. The impact of premiums retained by our Direct Agents and the expense for reinsurance or co-insurance procured on Direct Agent sourced premiums are eliminated in consolidation.

Note 21 - Leases - Maturities of Lease Liabilities (Details) - USD ($) $ in Thousands	Dec. 31, 2023	Dec. 31, 2022
2024	$ 3,364
2025	2,579
2026	2,421
2027	2,093
Total lease payments	10,457
Less imputed interest	(1,619)
Leases liabilities	8,838	$ 10,793
Discontinued Operations, Held-for-Sale or Disposed of by Sale [Member]
2024	2,629
2025	2,143
2026	1,777
2027	620
Total lease payments	7,169
Less imputed interest	(1,062)
Leases liabilities	$ 6,107

Note 3 - Business Combinations - Sale of Business (Details) - Disposal Group, Disposed of by Sale, Not Discontinued Operations [Member] $ in Thousands	12 Months Ended
	Dec. 31, 2023 USD ($)
Pre-tax loss on sale of business	$ 10,948
Cash consideration	13,145
Deferred Earnout receivable	12,484
Total purchase consideration	25,629
Total transaction costs, including legal fees, professional fees and other	4,254
West Coast Local Retail Branch Sale [Member] \| Williston Financial Group LLC (WFG) [Member]
Pre-tax loss on sale of business	10,313
Cash consideration	10,500
Deferred Earnout receivable	10,928
Total purchase consideration	21,428
Total transaction costs, including legal fees, professional fees and other	3,487
Q3 Local Sales [Member] \| Hamilton National Title LLC d/b/a Near North Title Group [Member]
Pre-tax loss on sale of business	635
Cash consideration	2,645
Deferred Earnout receivable	1,556
Total purchase consideration	4,201
Total transaction costs, including legal fees, professional fees and other	$ 767

Note 12 - Stock Compensation Expense - Stock Option Activity (Details) - USD ($) $ / shares in Units, $ in Thousands	12 Months Ended		24 Months Ended
	Dec. 31, 2023	Dec. 31, 2022	Dec. 31, 2023
Outstanding options (in shares)	703,422
Outstanding options, weighted average exercise price (in dollars per share)	$ 14.46
Outstanding options, weighted average remaining contractual life (Year)	5 years 7 months 13 days		6 years 8 months 26 days
Outstanding options, aggregate intrinsic value	$ 54	$ 191	$ 54
Granted options (in shares)	0
Granted options, weighted average exercise price (in dollars per share)	$ 0
Exercised options (in shares)	(17,774)
Exercised options, weighted average exercise price (in dollars per share)	$ 13.41
Exercised options weighted average remaining contractual life (Year)	5 months 1 day
Cancelled or forfeited options (in shares)	(283,620)
Cancelled or forfeited options, weighted average exercise price (in dollars per share)	$ 15.07
Cancelled or forfeited options, weighted average contractual life (Year)	1 year 25 days
Outstanding options (in shares)	402,028	703,422	402,028
Outstanding options, weighted average exercise price (in dollars per share)	$ 14.08	$ 14.46	$ 14.08
Options exercisable (in shares)	387,772		387,772
Options exercisable, weighted average remaining contractual life (in dollars per share)	$ 13.94		$ 13.94
Options exercisable, weighted average contractual life (Year)	5 years 6 months 29 days
Options exercisable aggregate intrinsic value	$ 54		$ 54

Note 9 - Fixed Assets (Tables)

12 Months Ended

Dec. 31, 2023

Property, Plant and Equipment [Table Text Block]

	*December 31,*
	*2023*			*2022*
Internally developed software	$	47,896		$	40,934
Computer equipment		5,492			7,458
Acquired software		3,140			2,975
Furniture and equipment		484			831
Leasehold improvements		196			857
Construction in process		9			654
Total fixed assets, gross	$	57,217		$	53,709
Accumulated depreciation and amortization		(26,272	)		(16,685	)
Total fixed assets, net	$	30,945		$	37,024

Schedule of Gains Losses On Disposition of Property Plant and Equipment [Table Textblock]

	*Year ended December 31,*
	*2023*			*2022*
Gains (losses):
Fixed assets:
Gains	$	90		$	76
Losses		(781	)		(232	)
Total net gains (losses)	$	(691	)	$	(156	)

Research Development and Computer Software [Table Textblock]

	*Year ended December 31*
	*2023*			*2022*
Internally developed software	$	8,034		$	30,609
Accumulated amortization		(8,175	)		(11,472	)
Internally developed software, net	$	(141	)	$	19,137

Acquired software		199			919
Accumulated amortization		(396	)		(368	)
Acquired software, net	$	(197	)	$	551

Note 22 - Regulation and Statutory Financial Information

12 Months Ended

Dec. 31, 2023

Insurance Disclosure [Text Block]

22. Regulation and statutory financial information

Effective December 31, 2020, States Title Insurance Company of California and States Title Insurance Company were merged into NATIC, and the three combined entities were re-domiciled to South Carolina. NATIC has since been renamed Doma Title Insurance, Inc. (“DTI”).

The Company’s insurance business, DTI, and its agency businesses are subject to extensive regulation under applicable state laws. DTI is subject to a holding company act in its state of domicile which regulates, among other matters, the ability to pay dividends and enter into transactions with affiliates. The laws of most states in which the Company transacts business establish supervisory agencies with broad administrative powers relating to issuing and revoking licenses to transact business, regulating trade practices, licensing agents, approving title insurance policy forms, accounting practices, financial practices, establishing reserve and capital and surplus as regards to policyholders (“capital and surplus”) requirements, defining suitable investments for reserves and capital and surplus and approving rate schedules. The process of state regulation of changes in rates ranges from states which set rates, to states where individual companies or associations of companies prepare rate filings which are submitted for approval, to a few states in which rate changes do not need to be filed for approval.

Since we are regulated by both state and federal governments and the applicable insurance laws and regulations are constantly subject to change, it is not possible to predict the potential effects on our insurance operations of any laws or regulations that may become more restrictive in the future or if new restrictive laws will be enacted.

Our insurance subsidiaries are subject to regulations that restrict their ability to pay dividends or make other distributions of cash or property to their immediate parent company without prior approval from the Departments of Insurance of their respective states of domicile. As of December 31, 2023, $49.9 million of our statutory net assets are restricted from dividend payments without prior approval from the Departments of Insurance of their respective states of domicile. During 2024, our title insurance subsidiary can pay or make distributions to us of approximately $5.2 million, without prior approval.

The statutory capital and surplus of DTI was approximately $49.9 million and $57.9 million as of December 31, 2023 and 2022, respectively. The statutory net income of DTI was $5.2 million and $13.9 million for the years ended December 31, 2023 and 2022, respectively.

Pursuant to statutory requirements of the various states in which our insurers are domiciled, such insurers must maintain certain levels of minimum capital and surplus. Required levels of minimum capital and surplus are not significant to the insurers individually or in the aggregate. Each of our insurers has complied with the minimum statutory requirements as of December 31, 2023.

There are no other restrictions on our accumulated deficit regarding our ability to pay dividends to stockholders although there are limits on the ability of certain subsidiaries to pay dividends to us, as described above.

Note 20 - Warrant Liabilities

12 Months Ended

Dec. 31, 2023

Warrant Liabilities [Text Block]

20. Warrant liabilities

As a result of the Business Combination, the Company assumed, as of the Closing Date, Public Warrants to purchase an aggregate of 460,000 shares of our common stock and Private Placement Warrants to purchase an aggregate of 233,333 shares of our common stock. Twenty five whole warrants entitle the holder to purchase one share of common stock at a price of $287.50.

The Warrants became exercisable commencing on December 4, 2021, which is one year from the closing of the initial public offering of Capitol; provided, that we maintain an effective registration statement under the Securities Act of 1934, as amended (the “Securities Act”), covering our common stock.

Redemption of Public Warrants when the price per share of our common stock equals or exceeds $450.00

The Company may call the Public Warrants for redemption:

•

in whole and not in part;

•

at a price of $0.01 per Public Warrant;

•

upon not less than 30 days’ prior written notice of redemption to each Public Warrant holder; and

•

if, and only if, the last reported sale price of our common stock equals or exceeds $450.00 per share (as adjusted for stock splits, stock dividends, reorganizations, recapitalizations and the like and for certain issuances of common stock and equity-linked securities as described above) for any 20 trading days within a 30-trading day period ending three business days before the Company sends to the notice of redemption to the Public Warrant holders.

The Company will not redeem the Public Warrants as described above unless a registration statement under the Securities Act covering the issuance of the shares of common stock issuable upon a cashless exercise of the Public Warrants is then effective and a current prospectus relating to those shares of common stock is available throughout the 30-day redemption period, except if the Public Warrants may be exercised on a cashless basis and such cashless exercise is exempt from registration under the Securities Act.

Redemption of Public Warrants when the price per share of our common stock equals or exceeds $250.00

The Company may redeem the outstanding Public Warrants:

•

in whole and not in part;

•

at $0.10 per Public Warrant upon a minimum of 30 days’ prior written notice of redemption; provided that holders will be able to exercise their Public Warrants prior to redemption and receive a number of shares based on the redemption date and the “fair market value” of common stock except as otherwise described below;

•

if, and only if, the last reported sale price of our common stock equals or exceeds $250.00 per share (as adjusted per stock splits, stock dividends, reorganizations, reclassifications, recapitalizations and the like and for certain issuances of common stock and equity-linked securities as described above) on the trading day prior to the date on which the Company sends the notice of redemption to the Public Warrant holders; and

•

if, and only if, the last reported sale price of common stock is less than $450.00 per share (as adjusted for stock for stock splits, stock dividends, reorganizations, recapitalizations and the like and for certain issuances of common stock and equity-linked securities), the Private Placement Warrants are also concurrently called for redemption on the same terms as the outstanding Public Warrants, as described above.

Beginning on the date the notice of redemption is given until the Public Warrants are redeemed or exercised, holders may elect to exercise their Public Warrants on a cashless basis. The “fair market value” of our common stock will mean the volume-weighted average price of our common stock for the ten trading days immediately following the date on which the notice of redemption is sent to the holders of Public Warrants. In no event will the Public Warrants be exercisable in connection with this redemption feature for more than 0.014 shares of common stock per Public Warrant (subject to adjustment).

The Private Placement Warrants are identical to the Public Warrants except that the Private Placement Warrants, (i) subject to limited exceptions, are not redeemable by us, (ii) may be exercised for cash or on a cashless basis and (iii) are entitled to registration rights (including the shares of our common stock issuable upon exercise of the Private Placement Warrants), in each case, so long as they are held by the initial purchasers or any of their permitted transferees (as further described in the warrant agreement, dated as of December 1, 2020, between the Company and Continental Stock Transfer & Trust Company, a New York corporation, as warrant agent (the “Warrant Agreement”). If the Private Placement Warrants are held by holders other than the initial purchasers or any of their permitted transferees, they will be redeemable by us and exercisable by the holders on the same basis as the Public Warrants.

On September 3, 2021, the Company filed a Registration Statement on Form S-1 (No. 333-258942), as amended, with the SEC (which was declared effective on September 8, 2021; and the Company subsequently filed a post-effective amendment thereto, which was declared effective on March 30, 2022), which related to, among other things, the issuance of an aggregate of up to 693,333 shares of common stock issuable upon the exercise of the Warrants. As of December 31, 2023 and 2022, the aggregate values of the Public Warrants were $0.0 million and $0.2 million, respectively, representing Public Warrants outstanding to purchase 460,000 shares of our common stock. As of December 31, 2023 and 2022, the aggregate values of the Private Warrants were $0.0 million and $0.1 million, respectively, representing Private Warrants outstanding to purchase 233,333 shares of our common stock. The Warrants are accounted for as liabilities in accordance with ASC 815-40 and are presented within warrant liabilities in the consolidated balance sheets. The warrant liabilities are measured at fair value at inception and on a recurring basis, with changes in fair value presented within change in fair value of Warrants and Sponsor Covered Shares liabilities in the consolidated statements of operations.

Consolidated Statements of Cash Flows - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2023	Dec. 31, 2022
Cash flow from operating activities:
Net loss	$ (124,414)	$ (302,209)
Adjustments to reconcile net loss to net cash used in operating activities:
Interest expense - paid in kind	10,352	10,161
Depreciation and amortization	12,183	16,019
Stock-based compensation expense	16,073	34,060
Amortization of debt issuance costs and original issue discount	4,607	2,860
Provision for doubtful accounts (reduction for expected credit losses)	450	922
Deferred income taxes	442	(1,421)
Realized loss on sale of investments	0	56
Loss on disposal of fixed assets and title plants	1,331	267
Loss on sales of discontinued operations	7,124	0
Net amortization of premiums and accretion of discounts on fixed maturity securities	(660)	173
Change in fair value of Warrant and Sponsor Covered Shares liabilities	(453)	(21,317)
Goodwill impairment	0	65,207
Long-lived asset impairment	5,506	32,027
Accounts receivable	8,304	(7,430)
Prepaid expenses, deposits and other assets	3,045	6,529
Lease right-of-use assets and lease liabilities	(3,646)	867
Accounts payable	485	(4,020)
Accrued expenses and other liabilities	(16,780)	(21,971)
Liability for loss and loss adjustments expenses	(44)	1,804
Net cash used in operating activities	(76,095)	(187,416)
Cash flow from investing activities:
Proceeds from calls and maturities of investments: Held-to-maturity	73,835	90,827
Proceeds from calls and maturities of investments: Available-for-sale	1,493	1,429
Proceeds from principal repayments of investments: Mortgage loans	251	1,725
Purchase of investments: Held-to-maturity	(1,527)	(115,022)
Purchase of investments: Available-for-sale	0	(60,259)
Proceeds from sales of fixed assets	90	77
Purchases of fixed assets	(8,670)	(34,333)
Purchases of title plants	0	(581)
Proceeds from sales of discontinued operations, net of cash disposed and working capital adjustments, and dividends from title plants	15,884	755
Net cash provided by (used in) investing activities	81,356	(115,382)
Cash flow from financing activities:
Exercise of stock options	184	353
Repayments on senior secured credit agreement	(15,661)	0
Net cash provided by (used in) financing activities	(15,477)	353
Net change in cash and cash equivalents and restricted cash	(10,216)	(302,445)
Cash and cash equivalents and restricted cash at the beginning of period	81,383	383,828
Cash and cash equivalents and restricted cash at the end of period	71,167	81,383
Supplemental cash flow disclosures:
Cash paid for interest	8,281	8,137
Cash paid for income taxes	116	164
Supplemental disclosure of non-cash investing activities:
Unrealized gains (loss) on available-for-sale debt securities	$ 454	$ (937)

Note 24 - Subsequent Events (Details Textual) - USD ($)	Mar. 28, 2024	Dec. 31, 2023	Dec. 31, 2022	Dec. 31, 2020
Common Stock, Par or Stated Value Per Share (in dollars per share)		$ 0.0001	$ 0.0001
Share Price (in dollars per share)		$ 23
Hudson Financing Arrangements [Member]
Debt Instrument, Covenant, Minimum Consolidated Revenue				$ 130,000,000
Subsequent Event [Member]
Common Stock, Par or Stated Value Per Share (in dollars per share)	$ 0.0001
Share Price (in dollars per share)	$ 6.29
Subsequent Event [Member] \| Len FW [Member]
Payments to Acquire Businesses, Gross	$ 17,000,000
Subsequent Event [Member] \| Len FW [Member] \| Len FW Investment [Member]
Equity Method Investment, Ownership Percentage	8.36%
Subsequent Event [Member] \| Topco Commitment Letter [Member]
Line of Credit Facility, Maximum Borrowing Capacity	$ 25,000,000
Line of Credit Facility, Commitment Fee Percentage	5.00%
Debt Instrument, Upfront Fee	3.00%
Subsequent Event [Member] \| Topco Commitment Letter [Member] \| Secured Overnight Financing Rate (SOFR) Overnight Index Swap Rate [Member]
Debt Instrument, Interest Rate Floor	1.00%
Debt Instrument, Basis Spread on Variable Rate	9.00%
Subsequent Event [Member] \| Hudson Financing Arrangements [Member]
Debt Instrument, Interest Rate, Stated Percentage	16.25%
Debt Instrument, Interest Rate, Stated Percentage, Current Cash Basis	10.00%
Debt Instrument, Covenant, Maximum Contingent Payments	$ 16,000,000
Debt Instrument, Covenant, Prepayment, Minimum Proceeds From Dispositions	7,500,000
Debt Instrument, Covenant, Minimum Consolidated Revenue	50,000,000
Debt Instrument, Amendment Fee	1,000,000
Subsequent Event [Member] \| Commitment Letter Single Draw [Member] \| Topco Commitment Letter [Member]
Line of Credit Facility, Maximum Borrowing Capacity	10,000,000
Subsequent Event [Member] \| Minimum [Member] \| Topco Commitment Letter [Member]
Line of Credit Facility, Maximum Borrowing Capacity	5,000,000
Subsequent Event [Member] \| Merger Agreement [Member] \| Minimum [Member]
Merger Agreement, Termination Fee	3,188,734
Subsequent Event [Member] \| Merger Agreement [Member] \| Maximum [Member]
Merger Agreement, Termination Fee	$ 1,822,134

Note 4 - Investments and Fair Value Measurements (Details Textual) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2023	Dec. 31, 2022
Debt Securities, Held-to-Maturity, Restricted	$ 2,400	$ 5,900
Debt Securities, Held-To-Maturity, Net Unrealized Gain (Loss)	1,400	(2,000)
Proceeds from Sale of Held-to-Maturity Securities		1,000
Debt Security, Held-to-Maturity, Sold, Realized Gain (Loss)		6
Debt Securities, Available-For-Sale, Net Unrealized Gain (Loss)	500	$ (900)
Debt Securities, Available-for-Sale, Allowance for Credit Loss	$ 0
Sponsor Covered Shares [Member]
Derivative, Term of Contract (Year)	10 years

Note 21 - Leases

12 Months Ended

Dec. 31, 2023

Lessee, Operating Leases [Text Block]

21. Leases

The Company has operating leases consisting of office space and office equipment. Lease terms and options vary in the Company's operating leases dependent upon the underlying leased asset. We exclude options to extend or terminate a lease from our recognition as part of our right-of-use assets and lease liabilities until those options are known and/or executed, as we typically do not exercise options to purchase the underlying leased asset. As of December 31, 2023, we have leases with remaining terms of 1 month to 4 years, some of which may include no options for renewal and others with options to extend the lease terms from 1 year to 5 years.

The components of our operating leases were as follows:

	*Year ended December 31,*
	*2023*			*2022*
Components of lease expense:
Operating lease expense	$	2,392		$	3,684
Less sublease income		(480	)		(13	)
Net lease expense	$	1,912		$	3,671

Cash flow information related to leases:
Operating cash outflow from operating leases during the year ended December 31, 2023	$	4,267		$	3,602

	*December 31, 2023*			*December 31, 2022*
Right-of-use assets obtained during the year ended December 31, 2023 in exchange for new operating lease liabilities	$	42		$	862
Weighted average remaining lease term (in years)		3.56			4.33
Weighted average discount rate		10	%		10	%

	*December 31, 2023*
Maturities of lease liabilities:	*Continuing Operations*			*Discontinued Operations*
2024	$	3,364		$	2,629
2025		2,579			2,143
2026		2,421			1,777
2027		2,093			620
Total lease payments		10,457			7,169
Less imputed interest		(1,619	)		(1,062	)
Lease liabilities	$	8,838		$	6,107

During the year ended December 31, 2023 and 2022, the Company recorded a $0.4 million and $5.3 million, respectively, impairment on its operating lease right-of-use assets due to vacating locations as a result of a smaller workforce. The right-of-use asset impairments were recorded in long-lived asset impairment in the consolidated statements of operations. The right-of-use asset impairments were determined by comparing the fair value of the impacted right-of-use asset to the carrying value of the asset as of the impairment measurement date, as required under ASC 360, Property, Plant, and Equipment, using Level 2 inputs. The fair value of the right-of-use asset was based on the estimated sublease income taking into consideration the time period it will take to obtain a sublessor, the uncertainty of obtaining a sublessor, vacancy rates in the associated market, and the sublease rate. The right-of-use asset impairments relate to our Corporate and Other segment.

We have subleased certain locations vacated as a result of a smaller workforce. As of December 31, 2023, we have subleases with remaining terms of 2 months to 4 years, some of which may include no options for renewal and others with options to extend the lease terms by 1 year. The undiscounted cash flows as of December 31, 2023 related to our subleases on an annual basis were as follows:

	*December 31, 2023*
	*Continuing Operations*		*Discontinued Operations*
2024	$	1,139	$	666
2025		1,035		325
2026		1,067		131
2027		1,100		24
Total sublease payments	$	4,341	$	1,146

Note 12 - Stock Compensation Expense (Details Textual) - USD ($) $ / shares in Units, $ in Millions		1 Months Ended		12 Months Ended
	Aug. 03, 2023	May 31, 2023	Jun. 30, 2022	Dec. 31, 2023	Dec. 31, 2022	Jun. 30, 2023
Share-Based Payment Arrangement, Reversal of Expense		$ 2.2
Deferred Compensation Share-Based Arrangements, Liability, Current and Noncurrent						$ 0.2
Increase (Decrease) In Share-Based Payment Arrangement Expense				$ (17.1)	$ (29.7)
Share-Based Compensation Arrangement by Share-Based Payment Award, Options, Exercises in Period, Intrinsic Value				0.1	3.5
Share-Based Compensation Arrangement by Share-Based Payment Award, Options, Vested in Period, Fair Value				3.5	$ 12.6
Share-Based Payment Arrangement, Nonvested Award, Option, Cost Not yet Recognized, Amount				$ 1.7
Share-Based Payment Arrangement, Option [Member]
Share-Based Compensation Arrangement by Share-Based Payment Award, Expiration Period (Year)				10 years
Share-Based Payment Arrangement, Nonvested Award, Cost Not yet Recognized, Period for Recognition (Year)				1 year
Share-Based Payment Arrangement, Option [Member] \| Omnibus Incentive Plan 2021 [Member]
Common Stock, Capital Shares Reserved for Future Issuance (in shares)				3
Share-Based Payment Arrangement, Option [Member] \| Minimum [Member]
Share-Based Compensation Arrangement by Share-Based Payment Award, Award Vesting Period (Month)				7 months
Share-Based Payment Arrangement, Option [Member] \| Maximum [Member]
Share-Based Compensation Arrangement by Share-Based Payment Award, Award Vesting Period (Month)				60 months
Restricted Stock Units (RSUs) [Member]
Share-Based Compensation Arrangement by Share-Based Payment Award, Equity Instruments Other than Options, Grants in Period (in shares)	1,000,000
Restricted Stock Units (RSUs) [Member] \| Share-Based Payment Arrangement, Tranche One [Member]
Share-Based Compensation Arrangement by Share-Based Payment Award, Award Vesting Rights, Percentage	50.00%			25.00%
Market-Based Awards [Member]
Share-Based Compensation Arrangement by Share-Based Payment Award, Award Vesting Period (Month)					4 years
Share-Based Compensation Arrangement by Share-Based Payment Award, Equity Instruments Other than Options, Grants in Period (in shares)				0
Share-Based Payment Arrangement, Nonvested Award, Option, Cost Not yet Recognized, Amount				$ 0.3
Share-Based Payment Arrangement, Nonvested Award, Cost Not yet Recognized, Period for Recognition (Year)				2 years 5 months 1 day
Market-Based Awards [Member] \| Omnibus Incentive Plan 2021 [Member]
Share-Based Compensation Arrangement by Share-Based Payment Award, Award Vesting Period (Month)			4 years
Share-Based Compensation Arrangement by Share-Based Payment Award, Number of Shares Authorized (in shares)			97,413
Market-Based Awards [Member] \| Share-Based Payment Arrangement, Tranche One [Member] \| Omnibus Incentive Plan 2021 [Member]
Share-Based Compensation Arrangement By Share-Based Payment Award, Weighted Average Price Threshold (in dollars per share)			$ 125
Market-Based Awards [Member] \| Share-Based Payment Arrangement, Tranche Two [Member] \| Omnibus Incentive Plan 2021 [Member]
Share-Based Compensation Arrangement By Share-Based Payment Award, Weighted Average Price Threshold (in dollars per share)			187.5
Market-Based Awards [Member] \| Share-Based Payment Arrangement, Tranche Three [Member] \| Omnibus Incentive Plan 2021 [Member]
Share-Based Compensation Arrangement By Share-Based Payment Award, Weighted Average Price Threshold (in dollars per share)			$ 250
Restricted and Performance Stock Awards [Member]
Share-Based Compensation Arrangement by Share-Based Payment Award, Equity Instruments Other than Options, Grants in Period (in shares)				1,303,266
Share-Based Payment Arrangement, Nonvested Award, Option, Cost Not yet Recognized, Amount				$ 25.4
Share-Based Payment Arrangement, Nonvested Award, Cost Not yet Recognized, Period for Recognition (Year)				2 years 18 days
Share-Based Compensation Arrangement by Share-Based Payment Award, Equity Instruments Other than Options, Vested in Period, Fair Value				$ 3.6	$ 3.8

Note 23 - Discontinued Operations - Components of Discontinued Operations, Assets and Liabilities (Details) (Parentheticals) - Local Component [Member] - Discontinued Operations, Held-for-Sale or Disposed of by Sale [Member] - USD ($) $ in Thousands	Dec. 31, 2023	Dec. 31, 2022
Disposal Group, Including Discontinued Operation, Accounts and Other Receivable, Allowance for Credit Losses	$ 110	$ 75
Accumulated depreciation	$ 2,028	$ 7,847

Note 13 - Earnings Per Share

12 Months Ended

Dec. 31, 2023

Earnings Per Share [Text Block]

13. Earnings per share

The calculation of the basic and diluted EPS is as follows:

	*Year ended December 31,*
	*2023*			*2022*
Numerator
Net loss from continuing operations	$	(95,288	)	$	(187,297	)

Denominator
Weighted-average common shares – basic and diluted		13,342,913			13,041,337


Net loss from continuing operations per share - basic and diluted	$	(7.14	)	$	(14.36	)
Net loss from discontinued operations per share - basic and diluted	$	(2.18	)	$	(8.81	)
Net loss per share attributable to stockholders - basic and diluted	$	(9.32	)	$	(23.17	)

As we have reported net loss for each of the periods presented, all potentially dilutive securities are antidilutive. The following potential outstanding shares of common stock and contingently issuable shares were excluded from the computation of diluted net loss per share attributable to common stockholders for the periods presented because the contingent criteria has not been satisfied and/or including them would have been antidilutive:

	*As of December 31,*
	*2023*		*2022*
Outstanding stock options		402,028		703,422
Warrants for common and preferred stock		693,333		720,910
RSA’s, RSU’s and PRSU’s		1,807,329		1,619,222
Market-based awards		97,413		97,413
Sponsor Covered Shares and Seller Earnout Shares		686,190		698,024
Total antidilutive securities		3,686,293		3,838,991

Note 12 - Stock Compensation Expense

12 Months Ended

Dec. 31, 2023

Share-Based Payment Arrangement [Text Block]

12. Stock compensation expense

The Company issued stock options (incentive stock options (“ISOs”), non-statutory stock options (“NSOs”)) and RSAs to employees and key advisors under the Company’s 2019 Equity Incentive Plan, which has been approved by the board of directors. Granted stock options do not expire for 10 years and have vesting periods ranging from 7 to 60 months. The holder of one stock option may purchase one share of common stock at the underlying strike price. No additional awards will be granted under the Company’s 2019 Equity Incentive Plan and, as a result, no shares remain available for issuance for new awards under the Company’s 2019 Equity Incentive.

On July 27, 2021, the Company’s stockholders approved the 2021 Omnibus Incentive Plan, under which the Company issues restricted stock units (“RSUs”) and performance restricted stock units (“PRSUs”). The RSUs are subject to time-based vesting, generally with a majority of the RSUs vesting 25% on the first anniversary of the award date and ratably thereafter for twelve quarters, such that the RSUs will be fully vested on the fourth anniversary of their award date. Eligible participants in the PRSUs will receive a number of earned shares based on Company financial results during the performance period, as established by the Company’s board of directors. Earned shares for the PRSUs will fully vest once the continuous employment service condition is met after the performance period. The RSUs and PRSUs are measured at fair market value on the grant date and stock-based compensation expense is recognized as the shares vest with a corresponding offset credited to additional paid-in-capital. As of December 31, 2023, a maximum of approximately 3.0 million securities were authorized for issuance under the Company’s 2021 Omnibus Incentive Plan.

In June 2022, the Company issued stock awards to its Chief Executive Officer under the 2021 Omnibus Incentive Plan that vest upon the satisfaction of a time-based service condition and a market condition (“market-based awards”). Both the service and the market condition must be satisfied for the award to vest. The market condition of the awards is based on the 90-day volume weighted average price of the common stock of the Company reaching a price hurdle of $125.00, $187.50, and $250.00 during a performance period of 4 years. The maximum number of shares that can be earned under the market-based awards is 97,413 shares, with one-third of the total award allocated to each identified average price threshold. The time-based service condition in the market-based awards is satisfied quarterly over sixteen quarters of continuous employment, such that the service condition included in the market-based awards will be fully satisfied on the fourth anniversary of their award date. The Company recognizes compensation expense related to the market-based awards using the accelerated attribution method over the requisite service period.

In May 2023, the compensation committee of the Company's board of directors approved modifications to the vesting conditions and exercise periods of outstanding equity compensation awards held by certain of the Company's then-current employees who became employees of WFG in the WFG Asset Sale. These modifications became effective upon acceptance of employment with WFG. Pursuant to such modifications, the options and RSUs held by WFG employees vest on May 20, 2024; provided that employment with WFG does not terminate prior to such date. These modified awards vest based on conditions that are not classified as a service, market or performance condition, and as a result, such awards are classified as a liability. In accordance with ASC 718, "Compensation - Stock Compensation," stock-based compensation expense of $2.2 million previously incurred on the original awards was reversed in the personnel costs line in the consolidated statements of operations in 2023, and the Company recorded a liability of $0.2 million for the fair value of the modified awards in the accrued expenses and other liabilities line in the consolidated balance sheet as of December 31, 2023.

On August 3, 2023, the compensation committee of the Company's board of directors granted RSUs totaling approximately 1.0 million shares. The RSUs are subject to time-based vesting, with 50% of the RSUs vesting on the six-month anniversary of the award date, and the remainder vest in four consecutive, equal, quarterly installments such that the award is fully vested on the 18-month anniversary of the award date; provided the awardee is continuously employed through such date as applicable.

Stock-based compensation expense for the years ended December 31, 2023 and 2022 was $17.1 million and $29.7 million, respectively.

Stock options (ISO and NSO)

The Company did not issue stock options during the year ended December 31, 2023 and 2022.

The Company had the following stock option activity:

	*Number of Stock Options*			*Weighted Average Exercise Price ($)*		*Weighted Average Remaining Contractual Life (In years)*		*Aggregate Intrinsic Value ($)*
Outstanding as of December 31, 2022		703,422			14.46		6.74	$	191
Granted		—			—		—
Exercised		(17,774	)		13.41		0.42
Cancelled or forfeited		(283,620	)		15.07		1.07
Outstanding as of December 31, 2023		402,028		$	14.08		5.62	$	54

Options exercisable as of December 31, 2023		387,772		$	13.94		5.58	$	54

The total intrinsic value of options exercised for the years ended December 31, 2023 and 2022 was $0.1 million and $3.5 million, respectively.

The total fair value of options vested during the years ended December 31, 2023 and 2022 were $3.5 million and $12.6 million, respectively.

As of December 31, 2023, there was $1.7 million of stock-based compensation expense that had yet to be recognized related to nonvested stock option grants. The weighted-average period over which this unrecognized stock-based compensation expense is expected to be recognized is 1.00 year.

RSAs, RSUs and PRSUs

The Company had the following activity for nonvested RSA, RSU and PRSU activity:

	*Number of RSAs, RSUs and PRSUs*			*Average Grant Date Fair Value ($)*
Nonvested at December 31, 2022		1,619,222		$	44.19
Granted		1,303,266			8.14
Vested		(444,879	)		46.52
Adjustment for PRSUs expected to vest		—			—
Cancelled or Forfeited		(670,280	)		47.70
Nonvested at December 31, 2023		1,807,329		$	18.59

The total fair value of RSAs, RSUs and PRSUs which vested in the years ended December 31, 2023 and 2022 was $3.6 million and $3.8 million, respectively.

As of December 31, 2023, there was $25.4 million of stock-based compensation expense that had yet to be recognized related to nonvested RSAs, RSUs and PRSUs. The weighted-average period over which this unrecognized stock-based compensation expense is expected to be recognized is 2.05 years.

Market-based awards

The market-based awards were measured at fair market value on the grant date, and stock-based compensation expense is recognized as the shares vest with a corresponding offset credited to additional paid-in-capital. The fair value of the market-based awards was determined using a Monte Carlo simulation valuation model using a distribution of potential stock price outcomes on a daily basis over the original 4-year vesting period. The unobservable significant inputs to the valuation model at the time of award issuance were as follows:

Stock price at issuance	$	23.00
Expected volatility		75.0	%
Risk-free interest rate		3.14	%
Current expected term (years)		3.9
Expected dividend yield		—	%

During the year ended December 31, 2023, the Company had the following non-vested market-based award activity:

	*Number of Market-based awards*		*Average Grant Date Fair Value ($)*
Non-vested at December 31, 2022		97,413	$	7.92
Granted		—		—
Vested		—		—
Cancelled or Forfeited		—		—
Non-vested at December 31, 2023		97,413	$	7.92

As of December 31, 2023, there was $0.3 million of stock-based compensation expense that had yet to be recognized related to nonvested market-based awards. The weighted-average period over which this unrecognized stock-based compensation expense is expected to be recognized is 2.42 years.

Note 12 - Stock Compensation Expense - Stock Award Activity (Details)	12 Months Ended
	Dec. 31, 2023 $ / shares shares
Restricted and Performance Stock Awards [Member]
Non-vested (in shares) \| shares	1,619,222
Non-vested, average grant date fair value (in dollars per share) \| $ / shares	$ 44.19
Granted, other than options (in shares) \| shares	1,303,266
Granted, other than options, average grant date fair value (in dollars per share) \| $ / shares	$ 8.14
Vested, other than options (in shares) \| shares	(444,879)
Vested, other than options, average grant date fair value (in dollars per share) \| $ / shares	$ 46.52
Adjustment for PRSUs expected to vest (in shares) \| shares	0
Adjustment for PRSUs expected to vest, average grant date fair value (in dollars per share) \| $ / shares	$ 0
Cancelled or Forfeited, other than options (in shares) \| shares	(670,280)
Cancelled or Forfeited, other than options, average grant date fair value (in dollars per share) \| $ / shares	$ 47.7
Non-vested (in shares) \| shares	1,807,329
Non-vested, average grant date fair value (in dollars per share) \| $ / shares	$ 18.59
Market-Based Awards [Member]
Non-vested (in shares) \| shares	97,413
Non-vested, average grant date fair value (in dollars per share) \| $ / shares	$ 7.92
Granted, other than options (in shares) \| shares	0
Granted, other than options, average grant date fair value (in dollars per share) \| $ / shares	$ 0
Vested, other than options (in shares) \| shares	0
Vested, other than options, average grant date fair value (in dollars per share) \| $ / shares	$ 0
Cancelled or Forfeited, other than options (in shares) \| shares	0
Cancelled or Forfeited, other than options, average grant date fair value (in dollars per share) \| $ / shares	$ 0
Non-vested (in shares) \| shares	97,413
Non-vested, average grant date fair value (in dollars per share) \| $ / shares	$ 7.92

Note 5 - Revenue Recognition - Disaggregation of Revenue (Details) - USD ($)
$ in Thousands

12 Months Ended

Dec. 31, 2023

Dec. 31, 2022

^[1]

$ 301,703

$ 385,253

^[2]

3,342

11,694

5,898

3,031

Operating Segments [Member] | Underwriting Segment [Member]

310,943

399,978

Interest and investment income (2)

^[2]

2,529

20,848

^[3]

4,849

2,558

Realized gains and losses, net

(34)

(56)

1,083

529

Operating Segments [Member] | Underwriting Segment [Member] | Direct Agent Title Insurance Premiums [Member]

3,612

21,377

Operating Segments [Member] | Underwriting Segment [Member] | Third Party Agent Title Insurance Premiums [Member]

18,176

67,743

Operating Segments [Member] | Underwriting Segment [Member] | Other Title Fees [Member]

283,527

317,510

Operating Segments [Member] | Distribution Segment [Member]

1,953

2,692

301,703

385,253

Interest and investment income (2)

^[2]

1,953

2,692

^[3]

1,458

726

Realized gains and losses, net

(375)

(197)

4,815

2,502

Operating Segments [Member] | Distribution Segment [Member] | Escrow Fees [Member]

308,471

390,447

Operating Segments [Member] | Distribution Segment [Member] | Other Title Fees [Member]

890

8,791

Consolidation, Eliminations [Member]

1,639

12,057

^[2]

(1,140)

(11,846)

Consolidation, Eliminations [Member] | Elimination Segment [Member] | Other Title Fees [Member]

(1,140)

(11,846)

^[4]

$ (1,140)

$ (11,846)

[1]	Net premiums written includes revenues from a related party of $139.2 million and $134.9 million for the years ended December 31, 2023 and 2022, respectively (see Note 14 to our consolidated financial statements).
[2]	Includes fee income from closings, escrow, title exams, ceding commission income, as well as premiums retained by Direct Agents.
[3]	Interest and investment income consists primarily of interest payments received on held-to-maturity debt securities, available-for-sale debt securities and mortgage loans.
[4]	Premiums retained by Direct Agents are recognized as income to the Distribution segment, and expense to the Underwriting segment. Upon consolidation, the impact of these internal segment transactions is eliminated. See Note 7. Segment information for additional breakdown.

Note 4 - Investments and Fair Value Measurements - Unobservable Input Reconciliation (Details) - Sponsor Covered Shares [Member] - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2023	Dec. 31, 2022
Fair value	$ 219	$ 5,415
Change in fair value of Sponsor Covered Shares	(133)	(5,196)
Fair value	$ 86	$ 219

Note 7 - Segment Information - Reconciliation of Reportable Segments to Consolidated (Details) - USD ($)
$ in Thousands

12 Months Ended

Dec. 31, 2023

Dec. 31, 2022

Depreciation and amortization

$ 23,620

$ 24,409

11,673

15,077

Other indirect expenses (1)

^[1]

85,338

175,371

Change in fair value of Warrant and Sponsor Covered Shares liabilities

1,499

29,524

(453)

(21,317)

Loss from continuing operations before income taxes

20,323

14,106

$ (94,760)

$ (188,352)

[1]	Includes other indirect expenses not allocated to segments including corporate support function costs, such as legal, finance, human resources, technology support and certain other indirect operating expenses, such as sales and management payroll, and incentive related expenses.

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

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

Reference 1: http://www.xbrl.org/2003/role/disclosureRef
-Topic 944
-SubTopic 220
-Name Accounting Standards Codification
-Section S99
-Paragraph 1
-Subparagraph (SX 210.7-04(11))
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Reference 2: http://www.xbrl.org/2003/role/disclosureRef
-Topic 280
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Reference 3: http://www.xbrl.org/2003/role/disclosureRef
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Reference 4: http://www.xbrl.org/2003/role/disclosureRef
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Reference 5: http://www.xbrl.org/2003/role/exampleRef
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Reference 6: http://www.xbrl.org/2003/role/disclosureRef
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-Topic 942
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Reference 8: http://fasb.org/us-gaap/role/ref/legacyRef
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Reference 9: http://fasb.org/us-gaap/role/ref/legacyRef
-Topic 220
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Reference 10: http://fasb.org/us-gaap/role/ref/legacyRef
-Topic 942
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-URI https://asc.fasb.org//1943274/2147483589/942-220-S99-1

Premiums retained by agents

Amount of the cost of borrowed funds accounted for as interest expense.

+ References + Details

Note 4 - Investments and Fair Value Measurements - Investments Measured at Fair Value (Details) - USD ($) $ in Thousands	Dec. 31, 2023	Dec. 31, 2022
Debt securities, held-to-maturity, fair value	$ 17,745	$ 88,524
Fair Value	58,032	58,254
Corporate Debt Securities [Member]
Fair Value	25,933	26,888
US Treasury Securities [Member]
Fair Value	30,615	29,923
Debt Security, Government, Non-US [Member]
Fair Value	1,484	1,443
Fair Value, Recurring [Member]
Debt securities, held-to-maturity, fair value	17,870	88,964
Fair Value	58,032	58,254
Mortgage loans	45	297
Total	75,947	147,515
Liabilities, fair value	112	566
Fair Value, Recurring [Member] \| Corporate Debt Securities [Member]
Debt securities, held-to-maturity, fair value	13,386	59,673
Fair Value	25,933	26,888
Fair Value, Recurring [Member] \| US Treasury Securities [Member]
Debt securities, held-to-maturity, fair value	4,047	23,987
Fair Value	30,615	29,923
Fair Value, Recurring [Member] \| Debt Security, Government, Non-US [Member]
Debt securities, held-to-maturity, fair value	0	4,999
Fair Value	1,484	1,443
Fair Value, Recurring [Member] \| Certificates of Deposit [Member]
Debt securities, held-to-maturity, fair value	437	305
Fair Value, Recurring [Member] \| Public Warrants [Member]
Liabilities, fair value	17	230
Fair Value, Recurring [Member] \| Private Placement Warrants [Member]
Liabilities, fair value	9	117
Fair Value, Recurring [Member] \| Sponsor Covered Shares [Member]
Liabilities, fair value	86	219
Fair Value, Recurring [Member] \| Fair Value, Inputs, Level 1 [Member]
Debt securities, held-to-maturity, fair value	4,047	23,987
Fair Value	30,615	29,923
Mortgage loans	0	0
Total	34,662	53,910
Liabilities, fair value	17	230
Fair Value, Recurring [Member] \| Fair Value, Inputs, Level 1 [Member] \| Corporate Debt Securities [Member]
Debt securities, held-to-maturity, fair value	0	0
Fair Value	0	0
Fair Value, Recurring [Member] \| Fair Value, Inputs, Level 1 [Member] \| US Treasury Securities [Member]
Debt securities, held-to-maturity, fair value	4,047	23,987
Fair Value	30,615	29,923
Fair Value, Recurring [Member] \| Fair Value, Inputs, Level 1 [Member] \| Debt Security, Government, Non-US [Member]
Debt securities, held-to-maturity, fair value	0	0
Fair Value	0	0
Fair Value, Recurring [Member] \| Fair Value, Inputs, Level 1 [Member] \| Certificates of Deposit [Member]
Debt securities, held-to-maturity, fair value	0	0
Fair Value, Recurring [Member] \| Fair Value, Inputs, Level 1 [Member] \| Public Warrants [Member]
Liabilities, fair value	17	230
Fair Value, Recurring [Member] \| Fair Value, Inputs, Level 1 [Member] \| Private Placement Warrants [Member]
Liabilities, fair value	0	0
Fair Value, Recurring [Member] \| Fair Value, Inputs, Level 1 [Member] \| Sponsor Covered Shares [Member]
Liabilities, fair value	0	0
Fair Value, Recurring [Member] \| Fair Value, Inputs, Level 2 [Member]
Debt securities, held-to-maturity, fair value	13,823	64,977
Fair Value	27,417	28,331
Mortgage loans	0	0
Total	41,240	93,308
Liabilities, fair value	9	117
Fair Value, Recurring [Member] \| Fair Value, Inputs, Level 2 [Member] \| Corporate Debt Securities [Member]
Debt securities, held-to-maturity, fair value	13,386	59,673
Fair Value	25,933	26,888
Fair Value, Recurring [Member] \| Fair Value, Inputs, Level 2 [Member] \| US Treasury Securities [Member]
Debt securities, held-to-maturity, fair value	0	0
Fair Value	0	0
Fair Value, Recurring [Member] \| Fair Value, Inputs, Level 2 [Member] \| Debt Security, Government, Non-US [Member]
Debt securities, held-to-maturity, fair value	0	4,999
Fair Value	1,484	1,443
Fair Value, Recurring [Member] \| Fair Value, Inputs, Level 2 [Member] \| Certificates of Deposit [Member]
Debt securities, held-to-maturity, fair value	437	305
Fair Value, Recurring [Member] \| Fair Value, Inputs, Level 2 [Member] \| Public Warrants [Member]
Liabilities, fair value	0	0
Fair Value, Recurring [Member] \| Fair Value, Inputs, Level 2 [Member] \| Private Placement Warrants [Member]
Liabilities, fair value	9	117
Fair Value, Recurring [Member] \| Fair Value, Inputs, Level 2 [Member] \| Sponsor Covered Shares [Member]
Liabilities, fair value	0	0
Fair Value, Recurring [Member] \| Fair Value, Inputs, Level 3 [Member]
Debt securities, held-to-maturity, fair value	0	0
Fair Value	0	0
Mortgage loans	45	297
Total	45	297
Liabilities, fair value	86	219
Fair Value, Recurring [Member] \| Fair Value, Inputs, Level 3 [Member] \| Corporate Debt Securities [Member]
Debt securities, held-to-maturity, fair value	0	0
Fair Value	0	0
Fair Value, Recurring [Member] \| Fair Value, Inputs, Level 3 [Member] \| US Treasury Securities [Member]
Debt securities, held-to-maturity, fair value	0	0
Fair Value	0	0
Fair Value, Recurring [Member] \| Fair Value, Inputs, Level 3 [Member] \| Debt Security, Government, Non-US [Member]
Debt securities, held-to-maturity, fair value	0	0
Fair Value	0	0
Fair Value, Recurring [Member] \| Fair Value, Inputs, Level 3 [Member] \| Certificates of Deposit [Member]
Debt securities, held-to-maturity, fair value	0	0
Fair Value, Recurring [Member] \| Fair Value, Inputs, Level 3 [Member] \| Public Warrants [Member]
Liabilities, fair value	0	0
Fair Value, Recurring [Member] \| Fair Value, Inputs, Level 3 [Member] \| Private Placement Warrants [Member]
Liabilities, fair value	0	0
Fair Value, Recurring [Member] \| Fair Value, Inputs, Level 3 [Member] \| Sponsor Covered Shares [Member]
Liabilities, fair value	$ 86	$ 219

Note 14 - Related Party Transactions - Schedule of Related Party Transactions (Details) - USD ($)
$ in Thousands

12 Months Ended

Dec. 31, 2023

Dec. 31, 2022

Revenues

^[1]

$ 301,703

$ 385,253

^[2],[3]

248,177

307,041

Trade and other receivables (net of allowance for credit losses of $1,802 and $1,413 at December 31, 2023 and 2022, respectively)

24,452

20,541

Affiliated Entity [Member] | Lennar Corporation [Member]

Revenues

139,186

134,869

Premiums retained by agents

112,011

108,419

Trade and other receivables (net of allowance for credit losses of $1,802 and $1,413 at December 31, 2023 and 2022, respectively)

$ 7,153

$ 4,175

[1]	Net premiums written includes revenues from a related party of $139.2 million and $134.9 million for the years ended December 31, 2023 and 2022, respectively (see Note 14 to our consolidated financial statements).
[2]	Premiums retained by agents includes expenses associated with a related party of $112.0 million and $108.4 million during the years ended December 31, 2023 and 2022, respectively (see Note 14 to our consolidated financial statements).
[3]	This expense represents a deduction from the net premiums written for the amounts that are retained by Direct Agents and Third-Party Agents as compensation for their efforts to generate premium income for our Underwriting segment. The impact of premiums retained by our Direct Agents and the expense for reinsurance or co-insurance procured on Direct Agent sourced premiums are eliminated in consolidation.

Document And Entity Information - USD ($)	12 Months Ended
Document And Entity Information - USD ($)	Dec. 31, 2023	Mar. 28, 2024	Jun. 30, 2023
Document Information [Line Items]
Entity Central Index Key	0001722438
Entity Registrant Name	Doma Holdings, Inc.
Amendment Flag	false
Current Fiscal Year End Date	--12-31
Document Fiscal Period Focus	FY
Document Fiscal Year Focus	2023
Document Type	10-K
Document Annual Report	true
Document Period End Date	Dec. 31, 2023
Document Transition Report	false
Entity File Number	001-39754
Entity Incorporation, State or Country Code	DE
Entity Tax Identification Number	84-1956909
Entity Address, Address Line One	101 Mission Street, Suite 1050
Entity Address, City or Town	San Francisco
Entity Address, State or Province	CA
Entity Address, Postal Zip Code	94105
City Area Code	650
Local Phone Number	419-3827
Entity Well-known Seasoned Issuer	No
Entity Voluntary Filers	No
Entity Current Reporting Status	Yes
Entity Interactive Data Current	Yes
Entity Filer Category	Non-accelerated Filer
Entity Small Business	true
Entity Emerging Growth Company	true
Entity Ex Transition Period	false
ICFR Auditor Attestation Flag	false
Document Financial Statement Error Correction [Flag]	false
Entity Shell Company	false
Entity Public Float			$ 30,957,182
Entity Common Stock, Shares Outstanding		13,887,772
Auditor Name	Deloitte & Touche LL
Auditor Location	Miami, Florida
Auditor Firm ID	34
Warrants Each Whole Warrant Exercisable For One Share At An Exercise Price Of1150 Per Share [Member]
Document Information [Line Items]
Title of 12(b) Security	Warrants, 25 whole warrants exercisable for one share of common stock at an exercise price of $287.50 per share
Trading Symbol	DOMAW
Common Stock [Member]
Document Information [Line Items]
Title of 12(b) Security	Common stock, par value $0.0001 per share
Trading Symbol	DOMA
Security Exchange Name	NYSE

Note 6 - Liability for Loss and Loss Adjustment Expenses (Tables)

12 Months Ended

Dec. 31, 2023

Schedule of Liability for Unpaid Claims and Claims Adjustment Expense [Table Text Block]

	*Year ended December 31,*
	*2023*			*2022*
Balance at the beginning of the year	$	81,873		$	80,189

Provision for claims related to:
Current year	$	14,901		$	21,134
Prior years		(137	)		(6,353	)
Total provision for claims	$	14,764		$	14,781

Paid losses related to:
Current year	$	(1,546	)	$	(2,483	)
Prior years		(13,197	)		(10,614	)
Total paid losses	$	(14,743	)	$	(13,097	)

Balance at the end of the period	$	81,894		$	81,873

Provision for claims as a percentage of net written premiums		4.9	%		3.8	%

Consolidated Balance Sheets (Parentheticals) - USD ($) $ in Thousands	Dec. 31, 2023	Dec. 31, 2022
Held-to-maturity debt securities, allowance for credit loss	$ 125	$ 440
Available-for-sale debt securities, amortized cost	58,516	59,191
Receivables, allowance for credit losses	1,802	1,413
Fixed assets, accumulated depreciation	$ 26,272	$ 16,685
Common stock, par value (in dollars per share)	$ 0.0001	$ 0.0001
Common stock, authorized (in shares)	80,000,000	80,000,000
Common stock, issued (in shares)	13,524,203	13,165,919
Common stock, outstanding (in shares)	13,524,203	13,165,919

Note 13 - Earnings Per Share (Tables)

12 Months Ended

Dec. 31, 2023

Schedule of Earnings Per Share, Basic and Diluted [Table Text Block]

	*Year ended December 31,*
	*2023*			*2022*
Numerator
Net loss from continuing operations	$	(95,288	)	$	(187,297	)

Denominator
Weighted-average common shares – basic and diluted		13,342,913			13,041,337


Net loss from continuing operations per share - basic and diluted	$	(7.14	)	$	(14.36	)
Net loss from discontinued operations per share - basic and diluted	$	(2.18	)	$	(8.81	)
Net loss per share attributable to stockholders - basic and diluted	$	(9.32	)	$	(23.17	)

Schedule of Antidilutive Securities Excluded from Computation of Earnings Per Share [Table Text Block]

	*As of December 31,*
	*2023*		*2022*
Outstanding stock options		402,028		703,422
Warrants for common and preferred stock		693,333		720,910
RSA’s, RSU’s and PRSU’s		1,807,329		1,619,222
Market-based awards		97,413		97,413
Sponsor Covered Shares and Seller Earnout Shares		686,190		698,024
Total antidilutive securities		3,686,293		3,838,991

Consolidated Statements of Operations - USD ($)
$ in Thousands

12 Months Ended

Dec. 31, 2023

Dec. 31, 2022

Revenues:

^[1]

$ 301,703

$ 385,253

^[2]

3,342

11,694

5,898

3,031

310,943

399,978

Expenses:

Title examination expense

^[3],[4]

248,177

307,041

3,859

8,142

14,764

14,781

Personnel costs

71,074

163,604

Other operating expenses

46,460

72,449

1,499

29,524

Operating loss from continuing operations

385,833

595,541

(74,890)

(195,563)

Other (expense) income:

Change in fair value of Warrant and Sponsor Covered Shares liabilities

453

21,317

Loss from continuing operations before income taxes

(20,323)

(14,106)

(94,760)

(188,352)

Income tax benefit (expense)

(528)

1,055

Loss from continuing operations, net of taxes

(95,288)

(187,297)

Loss from discontinued operations, net of taxes

(29,126)

(114,912)

Net loss

$ (124,414)

$ (302,209)

Earnings per share:

Net loss from continuing operations per share attributable to stockholders - basic and diluted (in dollars per share)

$ (7.14)

$ (14.36)

Net loss per share attributable to stockholders - basic and diluted (in dollars per share)

$ (9.32)

$ (23.17)

Weighted average shares outstanding common stock - basic and diluted (in shares)

13,342,913

13,041,337

[1]	Net premiums written includes revenues from a related party of $139.2 million and $134.9 million for the years ended December 31, 2023 and 2022, respectively (see Note 14 to our consolidated financial statements).
[2]	Includes fee income from closings, escrow, title exams, ceding commission income, as well as premiums retained by Direct Agents.
[3]	Premiums retained by agents includes expenses associated with a related party of $112.0 million and $108.4 million during the years ended December 31, 2023 and 2022, respectively (see Note 14 to our consolidated financial statements).
[4]	This expense represents a deduction from the net premiums written for the amounts that are retained by Direct Agents and Third-Party Agents as compensation for their efforts to generate premium income for our Underwriting segment. The impact of premiums retained by our Direct Agents and the expense for reinsurance or co-insurance procured on Direct Agent sourced premiums are eliminated in consolidation.

Note 20 - Warrant Liabilities (Details Textual) - USD ($) $ / shares in Units, $ in Thousands	Dec. 31, 2023	Dec. 31, 2022	Dec. 04, 2021	Sep. 03, 2021	Jul. 28, 2021	Dec. 04, 2020
Class of Warrant or Right, Number of Securities Called by Warrants or Rights (in shares)				693,333
Warrants and Rights Outstanding, Term (Year)			1 year
Warrants and Rights Outstanding	$ 26	$ 347
Public Warrants [Member]
Class of Warrant or Right, Number of Securities Called by Warrants or Rights (in shares)	460,000	460,000				11,500,000
Class of Warrant or Right, Number of Securities Called by Each Twenty-Five Warrant or Right (in shares)	1
Class of Warrant or Right, Exercise Price of Warrants or Rights (in dollars per share)	$ 287.5
Class Of Warrant Or Right, Fair Market Value Price, Conversion Ratio Maximum (in dollars per share)					$ 0.014
Warrants and Rights Outstanding	$ 0	$ 200
Public Warrants [Member] \| Share-Based Payment Arrangement, Tranche One [Member]
Class Of Warrant Or Right, Stock Price Threshold For Redemption Of Warrants Or Right (in dollars per share)					450
Class Of Warrant Or Right, Redemption Price (in dollars per share)					0.01
Public Warrants [Member] \| Share-Based Payment Arrangement, Tranche Two [Member]
Class Of Warrant Or Right, Stock Price Threshold For Redemption Of Warrants Or Right (in dollars per share)					250
Class Of Warrant Or Right, Redemption Price (in dollars per share)					0.1
Private Placement Warrants [Member]
Class of Warrant or Right, Number of Securities Called by Warrants or Rights (in shares)	233,333	233,333				5,833,333
Class of Warrant or Right, Number of Securities Called by Each Twenty-Five Warrant or Right (in shares)	1					1
Class of Warrant or Right, Exercise Price of Warrants or Rights (in dollars per share)	$ 287.5					$ 287.5
Warrants and Rights Outstanding	$ 0	$ 100
Class of Warrant or Right Tranche One [Member] \| Public Warrants [Member]
Class Of Warrant Or Right, Stock Price Threshold For Redemption Of Warrants Or Right (in dollars per share)					$ 450

Note 6 - Liability for Loss and Loss Adjustment Expenses (Details Textual) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2023	Dec. 31, 2022	Dec. 31, 2021
Prior Year Claims and Claims Adjustment Expense	$ 137	$ 6,353
Liability for Unpaid Claims and Claims Adjustment Expense, Net	81,894	81,873	$ 80,189
Liability for Unpaid Claims and Claims Adjustment Expense, Reserve for Settlement of Claims	$ 200	$ 200

Note 9 - Fixed Assets - Composition of Gains (Losses) on Sales of Fixed Assets (Details) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2023	Dec. 31, 2022
Gains	$ 90	$ 76
Losses	(781)	(232)
Total net gains (losses)	$ (691)	$ (156)

Note 23 - Discontinued Operations (Tables)

12 Months Ended

Dec. 31, 2023

Disposal Groups, Including Discontinued Operations [Table Text Block]

(In thousands, except share information)	*December 31, 2023*		*December 31, 2022*
Assets
Trade and other receivables (net of allowance for credit losses of $110 at December 31, 2023 and $75 at December 31, 2022)	$	62	$	751
Prepaid expenses, deposits and other assets		242		1,437
Lease right-of-use assets		2,108		13,910
Fixed assets (net of accumulated depreciation of $2,028 at December 31, 2023 and $7,847 at December 31, 2022)		151		2,359
Title plants		—		11,817
Goodwill		—		22,867
Assets held for disposal	$	2,563	$	53,141

Liabilities
Accounts payable	$	306	$	502
Accrued expenses and other liabilities		238		5,546
Lease liabilities		6,107		16,696
Senior secured credit agreement, net of debt issuance costs and original issue discount		—		7,415
Liability for loss and loss adjustment expenses		132		197
Liabilities held for disposal	$	6,783	$	30,356

Disposal Groups, Including Discontinued Operations, Income Statement Disclosure [Table Text Block]

	*Year Ended December 31, 2023*
	*Local Component*			*Eliminations (1)*			*Total*
Revenues:
Escrow, other title-related fees and other	$	30,536		$	(14,033	)	$	16,503
Investment, dividend and other income		(687	)		—			(687	)
Total revenues	$	29,849		$	(14,033	)	$	15,816

Operating expenses excluding impairments	$	45,754		$	(14,033	)	$	31,721
Goodwill impairment		—			—			-
Long-lived asset impairment		4,007			—			4,007
Total operating expenses	$	49,761		$	(14,033	)	$	35,728

Loss from discontinued operations	$	(19,912	)	$	—		$	(19,912	)

Other (expense) income:
Interest expense	$	(2,002	)	$	—		$	(2,002	)
Gain (loss) on sales of discontinued operations		(7,124	)		—			(7,124	)
Loss from discontinued operations before income taxes	$	(29,038	)	$	—		$	(29,038	)

Income tax expense		(88	)		—			(88	)
Net loss from discontinued operations	$	(29,126	)	$	—		$	(29,126	)

	*Year Ended December 31, 2022*
	*Local Component*			*Eliminations (1)*			*Total*
Revenues:
Escrow, other title-related fees and other	$	85,874		$	(45,560	)	$	40,314
Investment, dividend and other income		(111	)		—			(111	)
Total revenues	$	85,763		$	(45,560	)	$	40,203

Operating expenses excluding impairments	$	129,178		$	(45,560	)	$	83,618
Goodwill impairment		65,207			—			65,207
Long-lived asset impairment		2,503			—			2,503
Total operating expenses	$	196,888		$	(45,560	)	$	151,328

Loss from discontinued operations	$	(111,125	)	$	—		$	(111,125	)

Other (expense) income:
Interest expense	$	(3,974	)	$	—		$	(3,974	)
Gain (loss) on sales of discontinued operations		—			—			-
Loss from discontinued operations before income taxes	$	(115,099	)	$	—		$	(115,099	)

Income tax expense		187			—			187
Net loss from discontinued operations	$	(114,912	)	$	—		$	(114,912	)

Disposal Groups, Including Discontinued Operations, Components of Cash Flows [Table Text Block]

	*Year ended December 31,*
	*2023*			*2022*
Non-cash discontinued operating activities:
Impairment charges	$	4,007		$	67,710
Depreciation and amortization		510			942
Loss on sales of discontinued operations		(7,124	)		—

Cash flows from discontinued investing activities:
Capital expenditures	$	—		$	1,848
Proceeds from sales of discontinued operations, net of cash disposed and working capital adjustments, and dividends from title plants	$	15,884		$	755

Note 4 - Investments and Fair Value Measurements - Unobservable Input Reconciliation Assets (Details) - Local Sales Deferred Earnout [Member[] $ in Thousands	12 Months Ended
	Dec. 31, 2023 USD ($)
Fair value	$ 0
Fair value, asset sale	1,556
Accretion of discount	13
Fair value	12,497
Williston Financial Group LLC (WFG) [Member]
Fair value, asset sale	$ 10,928

Note 4 - Investments and Fair Value Measurements

12 Months Ended

Dec. 31, 2023

Investment [Text Block]

4. Investments and fair value measurements

Held-to-maturity debt securities

The cost basis, fair values and gross unrealized gains and losses of our held-to-maturity debt securities are as follows:

	*December 31, 2023*											*December 31, 2022*
	*Amortized Cost*			*Unrealized Gains*		*Unrealized Losses*			*Fair Value*			*Amortized Cost*			*Unrealized Gains*		*Unrealized Losses*			*Fair Value*
Corporate debt securities ⁽¹⁾	$	13,786		$	—	$	(400	)	$	13,386		$	61,308		$	5	$	(1,640	)	$	59,673
U.S. Treasury securities		4,081			3		(37	)		4,047			24,152			—		(165	)		23,987
Foreign government securities		—			—		—			—			5,003			—		(4	)		4,999
Certificates of deposit		437			—		—			437			305			—		—			305
Total		18,304			3		(437	)		17,870			90,768			5		(1,809	)		88,964
Allowance for credit losses		(125	)		—		—			(125	)		(440	)		—		—			(440	)
Total	$	18,179		$	3	$	(437	)	$	17,745		$	90,328		$	5	$	(1,809	)	$	88,524

______________

(1) Includes both U.S. and foreign corporate debt securities.

The cost basis of held-to-maturity debt securities includes an adjustment for the amortization of premium or discount since the date of purchase. Held-to-maturity debt securities valued at approximately $2.4 million and $5.9 million were on deposit with various governmental authorities at December 31, 2023 and 2022, respectively, as required by law.

The change in net unrealized gains and on held-to-maturity debt securities for the years ended December 31, 2023 and 2022 was $1.4 million and $(2.0) million, respectively.

Net realized gains of held-to-maturity debt securities are computed using the specific identification method and are included in the consolidated statements of operations. During the year ended December 31, 2022, to de-risk the portfolio, the Company sold held-to-maturity debt securities resulting in proceeds and net realized losses of $1.0 million and $6.0 thousand, respectively.

The following table presents certain information regarding contractual maturities of our held-to-maturity debt securities:

	*December 31, 2023*
Maturity	*Amortized Cost*		*% of Total*			*Fair Value*		*% of Total*
One year or less	$	6,294		34	%	$	6,250		35	%
After one year through five years		12,010		66	%		11,620		65	%
Total	$	18,304		100	%	$	17,870		100	%

There were no held-to-maturity debt securities with contractual maturities after five years. Expected maturities may differ from contractual maturities because certain borrowers have the right to call or prepay obligations with or without call or prepayment penalties.

Net unrealized losses on held-to-maturity debt securities and the fair value of the related securities, aggregated by investment category and length of time that individual securities have been in a continuous unrealized loss position are as follows:

	*December 31, 2023*											*December 31, 2022*
	*Corporate debt securities*			*U.S. Treasury securities*			*Foreign government securities*		*Total*			*Corporate debt securities*			*U.S. Treasury securities*			*Foreign government securities*			*Total*
Less than 12 Months
Fair Value	$	—		$	999		$	—	$	999		$	48,798		$	19,834		$	4,999		$	73,631
Unrealized Losses	$	—		$	(3	)	$	—	$	(3	)	$	(614	)	$	(101	)	$	(4	)	$	(719	)
Greater than 12 months
Fair value		13,386			1,736			—		15,122			8,546			4,125			—			12,671
Unrealized losses		(400	)		(34	)		—		(434	)		(1,026	)		(64	)		—			(1,090	)
Total
Fair value	$	13,386		$	2,735		$	—	$	16,121		$	57,344		$	23,959		$	4,999		$	86,302
Unrealized losses	$	(400	)	$	(37	)	$	—	$	(437	)	$	(1,640	)	$	(165	)	$	(4	)	$	(1,809	)

We believe that any unrealized losses on our held-to-maturity debt securities at December 31, 2023 are temporary based upon our current analysis of the issuers of the securities that we hold and current market conditions. We have no intent to sell, and it is more likely than not that we will not be required to sell, these securities until the fair value recovers to at least equal our cost basis or the securities mature.

*Rollforward of Credit Loss Allowance for Held-to-Maturity Debt Securities*
Beginning balance, January 1, 2023	$	440
Current-period provision for expected credit losses		(315	)
Write-off charged against the allowance, if any		—
Recoveries of amounts previously written off, if any		—
Ending balance of the allowance for credit losses, December 31, 2023	$	125

*Rollforward of Credit Loss Allowance for Held-to-Maturity Debt Securities*
Beginning balance, January 1, 2022	$	399
Current-period provision for expected credit losses		41
Write-off charged against the allowance, if any		—
Recoveries of amounts previously written off, if any		—
Ending balance of the allowance for credit losses, December 31, 2022	$	440

The current-period provision for expected credit losses is due to changes in portfolio composition, the maturity of certain securities, and changes in the credit ratings of certain securities.

Available-for-sale debt securities

The cost basis, fair values and gross unrealized gains and losses of our available-for-sale debt securities are as follows:

	*December 31, 2023*									*December 31, 2022*
	*Cost Basis*		*Unrealized Gains*		*Unrealized Losses*			*Fair Value*		*Cost Basis*		*Unrealized Gains*		*Unrealized Losses*			*Fair Value*
Corporate debt securities ⁽¹⁾	$	26,136	$	—	$	(203	)	$	25,933	$	27,251	$	—	$	(363	)	$	26,888
U.S. Treasury securities		30,878		—		(263	)		30,615		30,467		—		(544	)		29,923
Foreign government securities		1,502		—		(18	)		1,484		1,473		—		(30	)		1,443
Total	$	58,516	$	—	$	(484	)	$	58,032	$	59,191	$	—	$	(937	)	$	58,254

_________________

(1) Includes both U.S. and foreign corporate debt securities.

The cost basis of available-for-sale debt securities includes an adjustment for the amortization of premium or discount since the date of purchase.

The change in net unrealized gains on available-for-sale debt securities for the years ended December 31, 2023 and 2022 was $0.5 million and $(0.9) million, respectively. Any unrealized holding gains or losses on available-for-sale debt securities as of December 31, 2023 are reported as accumulated other comprehensive gain or loss, which is a separate component of stockholders’ (deficit) equity, net of tax, until realized.

Net realized gains on disposition of available-for-sale debt securities are computed using the specific identification method and are included in the consolidated statements of operations.

The following table presents certain information regarding contractual maturities of our available-for-sale debt securities:

	*December 31, 2023*
Maturity	*Amortized Cost*		*% of Total*			*Fair Value*		*% of Total*
One year or less	$	39,767		68	%	$	39,419		68	%
After one year through five years		18,749		32	%		18,613		32	%
Total	$	58,516		100	%	$	58,032		100	%

There were no available-for-sale debt securities with contractual maturities after five years. Expected maturities may differ from contractual maturities because certain borrowers have the right to call or prepay obligations with or without call or prepayment penalties.

Net unrealized losses on available-for-sale debt securities and the fair value of the related securities, aggregated by investment category and length of time that individual securities have been in a continuous unrealized loss position are as follows:

	*December 31, 2023*												*December 31, 2022*
	*Corporate debt securities*			*U.S. Treasury securities*			*Foreign government securities*			*Total*			*Corporate debt securities*			*U.S. Treasury securities*			*Foreign government securities*			*Total*
Less than 12 months
Fair value	$	8,810		$	1,953		$	—		$	10,763		$	26,886		$	29,923		$	1,444		$	58,253
Unrealized losses	$	(25	)	$	(9	)	$	—		$	(34	)	$	(363	)	$	(544	)	$	(30	)	$	(937	)
Greater than 12 months
Fair value	$	17,214		$	28,662		$	1,484			47,360		$	—		$	—		$	—			—
Unrealized losses	$	(178	)	$	(254	)	$	(18	)		(450	)	$	—		$	—		$	—			—
Total
Fair value	$	26,024		$	30,615		$	1,484		$	58,123		$	26,886		$	29,923		$	1,444		$	58,253
Unrealized losses	$	(203	)	$	(263	)	$	(18	)	$	(484	)	$	(363	)	$	(544	)	$	(30	)	$	(937	)

We believe that any unrealized losses on our available-for-sale debt securities at December 31, 2023 are temporary based upon our current analysis of the issuers of the securities that we hold and current market conditions.

We have no intent to sell, and it is more likely than not that we will not be required to sell, these securities until the fair value recovers to at least equal our cost basis or the securities mature.

As of December 31, 2023, the Company did not have an allowance for credit losses for available-for-sale debt securities.

Mortgage loans

The mortgage loans portfolio as of December 31, 2023 is comprised entirely of single-family residential mortgage loans. During the year ended December 31, 2023, the Company did not purchase any new mortgage loans.

Mortgage loans, which include contractual terms to maturity of thirty years, are not categorized by contractual maturity as borrowers may have the right to call or prepay obligations with, or without, call or prepayment penalties. The change in the mortgage loans during the year ended December 31, 2023 was the result of principal prepayments and maturities.

The cost and estimated fair value of mortgage loans are as follows:

	*December 31, 2023*				*December 31, 2022*
	*Cost*		*Estimated Fair Value*		*Cost*		*Estimated Fair Value*
Mortgage loans	$	45	$	45	$	297	$	297
Total	$	45	$	45	$	297	$	297

Investment income

Investment income from securities consists of the following:

	*Year ended December 31,*
	*2023*		*2022*
Available-for-sale debt securities	$	2,120	$	932
Held-to-maturity debt securities		1,348		1,828
Mortgage loans		5		58
Other		1,836		409
Total	$	5,309	$	3,227

Accrued interest receivable

Accrued interest receivable from investments is included in receivables, net in the consolidated balance sheets. The following table reflects the composition of accrued interest receivable for investments:

	*Year ended December 31,*
	*2023*		*2022*
Corporate debt securities	$	423	$	834
U.S. Treasury securities		262		281
Foreign government securities		5		42
Accrued interest receivable on investment securities	$	690	$	1,157
Mortgage loans		—		—
Accrued interest receivable on investments	$	690	$	1,157

The Company does not recognize an allowance for credit losses for accrued interest receivable because the Company writes off accrued investment income after three months by reversing interest income.

Fair value measurement

The following table summarizes the Company’s investments measured at fair value:

	*Assets*
	*December 31, 2023*								*December 31, 2022*
	*Level 1*		*Level 2*		*Level 3*		*Total*		*Level 1*		*Level 2*		*Level 3*		*Total*
Held-to-maturity:
Corporate debt securities	$	—	$	13,386	$	—	$	13,386	$	—	$	59,673	$	—	$	59,673
U.S. Treasury Securities		4,047		—		—		4,047		23,987		—		—		23,987
Foreign government securities		—		—		—		—		—		4,999		—		4,999
Certificate of deposits		—		437		—		437		—		305		—		305
Total held-to-maturity debt securities	$	4,047	$	13,823	$	—	$	17,870	$	23,987	$	64,977	$	—	$	88,964

Available-for-sale:
Corporate debt securities	$	—	$	25,933	$	—	$	25,933	$	—	$	26,888	$	—	$	26,888
U.S. Treasury Securities		30,615		—		—		30,615		29,923		—		—		29,923
Foreign government securities		—		1,484		—		1,484		—		1,443		—		1,443
Total available-for-sale debt securities	$	30,615	$	27,417	$	—	$	58,032	$	29,923	$	28,331	$	—	$	58,254

Mortgage loans	$	—	$	—	$	45	$	45	$	—	$	—	$	297	$	297

Total	$	34,662	$	41,240	$	45	$	75,947	$	53,910	$	93,308	$	297	$	147,515

The Company classifies U.S. Treasury bonds within Level 1 of the fair value hierarchy because they are valued based on quoted market prices in active markets. Corporate debt securities and certificates of deposit are classified within Level 2 because they are valued using inputs other than quoted prices that are directly or indirectly observable in the market, including readily available pricing sources for the identical underlying security which may be actively traded. The Company classifies mortgage loans as Level 3 due to the reliance on significant unobservable valuation inputs.

The Company’s liabilities in the following table are recorded at fair value on the accompanying consolidated balance sheets. The following table summarizes the Company’s liabilities measured at fair value:

	Liabilities
	December 31, 2023								December 31, 2022
	Level 1		Level 2		Level 3		Total		Level 1		Level 2		Level 3		Total

Public Warrants	$	17	$	—	$	—	$	17	$	230	$	—	$	—	$	230
Private Placement Warrants		—		9		—		9		—		117		—		117
Sponsor Covered Shares		—		—		86		86		—		—		219		219
Total	$	17	$	9	$	86	$	112	$	230	$	117	$	219	$	566

The Company considers the Public Warrants to be Level 1 liabilities due to the use of an observable market quote in an active market under the ticker DOMAW. For the Private Placement Warrants, the Company considers the fair value of each Private Placement Warrant to be equivalent to that of each Public Warrant, with an immaterial adjustment for short-term marketability restrictions. As such, the Private Placement Warrants are classified as Level 2.

The fair value of the Sponsor Covered Shares was determined using a Monte Carlo simulation valuation model using a distribution of potential stock price outcomes on a daily basis over the original 10-year vesting period. The unobservable significant inputs to the valuation model were as follows:

	*December 31, 2023*			*December 31, 2022*
Current stock price	$	4.63		$	11.32
Expected volatility		65	%		65	%
Risk-free interest rate		3.88	%		3.96	%
Expected term (years)		7.6			8.6
Expected dividend yield		—	%		—	%
Annual change in control probability		2	%		2	%

The changes for Level 3 items measured at fair value on a recurring basis using significant unobservable inputs are as follows:

	*Sponsor Covered Shares*
Fair value as of January 1, 2022	$	5,415
Change in fair value of Sponsor Covered Shares		(5,196	)
Fair value as of December 31, 2022	$	219
Change in fair value of Sponsor Covered Shares		(133	)
Fair value as of December 31, 2023	$	86

	Local Sales Deferred Earnout
Fair value as of December 31, 2022	$	—
WFG Asset Sale		10,928
Q3 Local Sales		1,556
Accretion of discount		13
Fair value as of December 31, 2023	$	12,497

There were no transfers of assets or liabilities between Level 1 and Level 2 during the years ended December 31, 2023 and 2022. There were no transfers involving Level 3 assets or liabilities during the years ended December 31, 2023 and 2022.

Cash and cash equivalents, restricted cash, receivables, prepaid expenses and other assets, accounts payable, and accrued expenses and other liabilities approximate fair value and are therefore excluded from the leveling table above. The cost basis is determined to approximate fair value due to the short term duration of these financial instruments.

Note 17 - Accrued Expenses and Other Liabilities - Schedule of Accrued Expenses and Other Liabilities (Details) - USD ($) $ in Thousands	Dec. 31, 2023	Dec. 31, 2022
Employee benefits	$ 323	$ 3,782
Severance	0	4,984
Contract terminations	3,460	5,248
Premium taxes	2,700	3,862
Employee compensation	3,108	2,234
Other	3,109	3,237
Total accrued expenses and other liabilities	$ 12,700	$ 23,347

Note 1 - Organization and Business Operations (Details Textual) $ / shares in Units, $ in Thousands	1 Months Ended	12 Months Ended
	Jan. 31, 2024	Dec. 31, 2023 USD ($) $ / shares	Mar. 28, 2024 $ / shares	Jan. 01, 2024 USD ($)	Dec. 31, 2022 USD ($)	Dec. 31, 2021 USD ($)
Number of States in which Entity Operates		48
Number of Reportable Segments		2
Cash, Cash Equivalents, Restricted Cash, and Restricted Cash Equivalents, Including Disposal Group and Discontinued Operations		$ 71,167			$ 81,383	$ 383,828
Debt Securities, Held-to-Maturity, Excluding Accrued Interest, after Allowance for Credit Loss		18,179			90,328
Debt Securities, Available-for-Sale, Excluding Accrued Interest		58,032			58,254
Statutory Accounting Practices, Statutory Amount Available for Dividend Payments without Regulatory Approval		$ 49,900			$ 57,900
Share Price (in dollars per share) \| $ / shares		$ 23
Forecast [Member]
Statutory Accounting Practices, Statutory Amount Available for Dividend Payments without Regulatory Approval				$ 5,200
Subsequent Event [Member]
Number of Reportable Segments	2
Share Price (in dollars per share) \| $ / shares			$ 6.29

Note 4 - Investments and Fair Value Measurements - Investment Income (Details) - USD ($) $ in Thousands	Dec. 31, 2023	Dec. 31, 2022
Interest and Dividend securities	$ 5,309	$ 3,227
Available-for-Sale Debt Securities [Member]
Interest and Dividend securities	2,120	932
Held-to-Maturity Debt Securities [Member]
Interest and Dividend securities	1,348	1,828
Mortgages [Member]
Interest and Dividend securities	5	58
Other Security Investments [Member]
Interest and Dividend securities	$ 1,836	$ 409

Note 9 - Fixed Assets - Developed and Acquired Software (Details) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2023	Dec. 31, 2022
Software Development [Member]
Internally developed software	$ 8,034	$ 30,609
Accumulated amortization	(8,175)	(11,472)
Internally developed software, net	(141)	19,137
Software [Member]
Internally developed software	199	919
Accumulated amortization	(396)	(368)
Acquired software, net	$ (197)	$ 551

Note 23 - Discontinued Operations (Details Textual) - USD ($) $ in Thousands		12 Months Ended
	Jun. 09, 2023	Dec. 31, 2023	Dec. 31, 2022
Discontinued Operation, Gain (Loss) on Disposal of Discontinued Operation, Net of Tax		$ (7,124)	$ (0)
Discontinued Operations, Held-for-Sale or Disposed of by Sale [Member]
Discontinued Operation, Gain (Loss) on Disposal of Discontinued Operation, Net of Tax		$ (7,124)	$ 0
Discontinued Operations, Held-for-Sale or Disposed of by Sale [Member] \| Local Component [Member] \| Title Plant [Member]
Disposal Group, Including Discontinued Operation, Transaction Costs	$ 700
Discontinued Operation, Gain (Loss) on Disposal of Discontinued Operation, Net of Tax	3,800
Discontinued Operations, Held-for-Sale or Disposed of by Sale [Member] \| Local Component [Member] \| Title Plant [Member]
Disposal Group, Including Discontinued Operation, Consideration	$ 7,600

Note 8 - Income Tax

12 Months Ended

Dec. 31, 2023

Income Tax Disclosure [Text Block]

8. Income tax

The Company’s income tax expense (benefit) from both continuing and discontinued operations is as follows:

	*Year ended December 31,*
	*2023*		*2022*
Current:
Federal	$	—	$	—
State		174		179
Total current	$	174	$	179

Deferred:
Federal	$	113	$	(338	)
State		329		(1,083	)
Total deferred	$	442	$	(1,421	)
Total	$	616	$	(1,242	)

	Year ended December 31,
Reconciliation of consolidated federal income tax expense (benefit) from:	2023		2022
Continuing operations	$	528	$	(1,055	)
Discontinued operations		88		(187	)
Consolidated federal income tax expense (benefit)	$	616	$	(1,242	)

The Company’s income tax expense differs from the benefits computed by applying the federal income tax rate of 21% to loss before income taxes. A reconciliation of these differences is as follows:

	*Year ended December 31,*
	*2023*			*2022*
Benefit calculated at federal income tax rate		21.0	%		21.0	%
Change in valuation allowance		(26.1	)%		(24.4	)%
State tax benefit		8.7	%		6.7	%
Goodwill impairment		—	%		(3.3	)%
Nondeductible compensation		(3.5	)%		(2.1	)%
Provision-to-return permanent differences		1.0	%		1.7	%
Federal benefit on state tax		(1.8	)%		—	%
Change in fair value of Warrant and Sponsor Covered Shares liabilities		0.1	%		1.4	%
Change in state tax rate		—	%		(0.8	)%
Change in payables		0.2	%		—	%
Other permanent differences, net		(0.1	)%		0.2	%
Income tax benefit (expense)		(0.5	)%		0.4	%

The change in the total valuation allowance during the year was $32.3 million. Although the Company has recorded a valuation allowance against deferred tax assets as discussed below, a portion of deferred tax liabilities related to indefinite lived intangible assets acquired cannot be used as a source of income to offset deferred tax assets. Consequently, this amount is recorded as a deferred tax expense and reflected in the effective tax rate above. The current state tax expense is a result of separate state tax filings for subsidiaries that have taxable income or where there is a minimum state tax.

The significant components of deferred tax assets and liabilities from both continuing and discontinued operations consist of the following:

	*December 31,*
	*2023*			*2022*
Deferred tax assets:
Net operating loss	$	117,319		$	108,906
Interest expense		14,159			9,850
Intangibles assets		5,658			2,129
Stock-based compensation expense		2,360			4,379
Research and development		22,640			3,148
Statutory premium reserve		3,970			2,245
Other, net		1,434			1,641
Accrued compensation		1,073			1,393
Investments		192			420
Right-of-use assets		—			391
Allowance for doubtful accounts		370			265
Loss reserves		202			212
Debt issuance costs		34			43
Deferred lease obligation		18			18
Total gross deferred tax assets		169,429			135,040
Less valuation allowance		(161,980	)		(129,704	)
Total deferred tax assets	$	7,449		$	5,336

Deferred tax liabilities:
Other reserves	$	(2,230	)	$	(2,069	)
Fixed assets		(2,098	)		(1,846	)
Title plants		(663	)		(1,428	)
Lease liabilities		(3,250	)		—
Unrealized gain on investments		—			(203	)
Intangibles assets		—			(140	)
Total deferred tax liabilities	$	(8,241	)	$	(5,686	)
Net deferred tax liability	$	(792	)	$	(350	)

As of December 31, 2023, the Company carried a valuation allowance against deferred tax assets as management believes it is more likely than not that the benefit of the net deferred tax assets covered by that valuation allowance will not be realized. The net deferred tax liability of $0.8 million is included in accrued expenses and other liabilities within the accompanying consolidated balance sheets.

In accounting for uncertainty in income taxes, the Company is required to recognize in its financial statements the impact of a tax position if that position is more likely than not of being sustained in an audit, based on the technical merits of the position. In this regard, an uncertain tax position represents the Company’s expected treatment of a tax position taken in a filed tax return, or planned to be taken in a future tax return, that has not been reflected in measuring income tax expense for financial reporting purposes. There were no unrecognized tax benefits or liabilities as of December 31, 2023 and December 31, 2022.

The amount of unrecognized tax benefit or liability may change in the future for various reasons, including adding amounts for current tax year positions, expiration of open income tax returns due to the expiration of the applicable statute of limitations, changes in management’s judgment about the level of uncertainty, status of examinations, litigation and legislative activity and the additions or eliminations of uncertain tax positions.

As of December 31, 2023, the Company has federal and state net operating loss (“NOL”) carryforwards of $391.9 million and $529.2 million, respectively. As a result of the Tax Cuts and Jobs Act of 2017, any federal NOL arising after the year ended December 31, 2017 can be carried forward indefinitely with no expiration but is limited to 80% of taxable income. The Company has approximately $0.2 million of pre-2018 federal NOLs subject to expiration beginning in 2036. The remainder of the federal NOLs have no expiration. The Company’s state NOLs are subject to various expirations, beginning in 2030.

Utilization of the NOL carryforwards may be subject to limitation under Section 382 of the Internal Revenue Code of 1986 (the “Code”), and similar state provisions, based on ownership changes that have occurred previously or that could occur in the future. Such an annual limitation could result in the expiration or elimination of the NOL carryforwards before utilization. The Company has performed an analysis of its changes in ownership under Section 382 of the Code. Management currently believes that a Section 382 limitation will not limit utilization of the carryforwards prior to their expiration.

The Company’s 2020 through 2022 tax years remain open to federal tax examinations. The Company’s 2019 through 2022 tax years remain open to state tax examinations.

The entire disclosure for income taxes. Disclosures may include net deferred tax liability or asset recognized in an enterprise's statement of financial position, net change during the year in the total valuation allowance, approximate tax effect of each type of temporary difference and carryforward that gives rise to a significant portion of deferred tax liabilities and deferred tax assets, utilization of a tax carryback, and tax uncertainties information.

Reference 1: http://www.xbrl.org/2003/role/disclosureRef
-Topic 946
-SubTopic 20
-Name Accounting Standards Codification
-Section 50
-Paragraph 13
-Publisher FASB
-URI https://asc.fasb.org//1943274/2147480990/946-20-50-13

Reference 2: http://www.xbrl.org/2003/role/disclosureRef
-Topic 235
-SubTopic 10
-Name Accounting Standards Codification
-Section S99
-Paragraph 1
-Subparagraph (SX 210.4-08(h)(2))
-Publisher FASB
-URI https://asc.fasb.org//1943274/2147480678/235-10-S99-1

Reference 3: http://www.xbrl.org/2003/role/disclosureRef
-Topic 740
-Name Accounting Standards Codification
-Publisher FASB
-URI https://asc.fasb.org//740/tableOfContent

Reference 4: http://www.xbrl.org/2003/role/disclosureRef
-Topic 740
-SubTopic 10
-Name Accounting Standards Codification
-Section 50
-Paragraph 14
-Publisher FASB
-URI https://asc.fasb.org//1943274/2147482685/740-10-50-14

Reference 5: http://www.xbrl.org/2003/role/disclosureRef
-Topic 740
-SubTopic 10
-Name Accounting Standards Codification
-Section 50
-Paragraph 21
-Publisher FASB
-URI https://asc.fasb.org//1943274/2147482685/740-10-50-21

Reference 6: http://www.xbrl.org/2003/role/disclosureRef
-Topic 740
-SubTopic 270
-Name Accounting Standards Codification
-Section 50
-Paragraph 1
-Publisher FASB
-URI https://asc.fasb.org//1943274/2147482526/740-270-50-1

Reference 7: http://www.xbrl.org/2003/role/disclosureRef
-Topic 740
-SubTopic 10
-Name Accounting Standards Codification
-Section 50
-Paragraph 17
-Subparagraph (b)
-Publisher FASB
-URI https://asc.fasb.org//1943274/2147482685/740-10-50-17

Reference 8: http://www.xbrl.org/2003/role/disclosureRef
-Topic 740
-SubTopic 10
-Name Accounting Standards Codification
-Section S99
-Paragraph 1
-Subparagraph (SAB TOPIC 6.I.5.Q1)
-Publisher FASB
-URI https://asc.fasb.org//1943274/2147479360/740-10-S99-1

Reference 9: http://www.xbrl.org/2003/role/disclosureRef
-Topic 740
-SubTopic 10
-Name Accounting Standards Codification
-Section S99
-Paragraph 2
-Subparagraph (SAB Topic 11.C)
-Publisher FASB
-URI https://asc.fasb.org//1943274/2147479360/740-10-S99-2

Reference 10: http://www.xbrl.org/2003/role/disclosureRef
-Topic 740
-SubTopic 30
-Name Accounting Standards Codification
-Section 50
-Paragraph 2
-Subparagraph (a)
-Publisher FASB
-URI https://asc.fasb.org//1943274/2147482603/740-30-50-2

Percentage of amount net to gross

Note 2 - Summary of Significant Accounting Policies - Effects of Reinsurance (Details) - USD ($)
$ in Thousands

12 Months Ended

Dec. 31, 2023

Dec. 31, 2022

Gross premiums earned

$ 302,054

$ 388,068

Ceded premiums

(351)

(2,815)

Net premiums earned

^[1]

$ 301,703

$ 385,253

99.90%

99.30%

[1]	Net premiums written includes revenues from a related party of $139.2 million and $134.9 million for the years ended December 31, 2023 and 2022, respectively (see Note 14 to our consolidated financial statements).

Note 4 - Investments and Fair Value Measurements - Held-to-Maturity Debt Securities (Details) - USD ($)
$ in Thousands

Dec. 31, 2023

Dec. 31, 2022

Dec. 31, 2021

Debt securities, held-to-maturity, unrealized gains

$ 18,304

$ 90,768

Debt securities, held-to-maturity, unrealized losses

(437)

(1,809)

Debt securities, held-to-maturity, before allowance, fair value

17,870

88,964

Allowance for credit losses, amortized cost

(125)

(440)

$ (399)

Allowance for credit losses, fair value

(125)

(440)

$ (399)

Held-to-maturity debt securities, at amortized cost (net of allowance for credit losses of $125 at December 31, 2023 and $440 at December 31, 2022)

18,179

90,328

One year or less, held-to-maturity, amortized cost

17,745

88,524

$ 6,294

One year or less, held-to-maturity, amortized cost percentage

34.00%

One year or less, held-to-maturity, fair value

$ 6,250

One year or less, held-to-maturity, fair value percentage

35.00%

After one year through five years, held-to-maturity, amortized cost

$ 12,010

After one year through five years, held-to-maturity, amortized cost percentage

66.00%

After one year through five years, held-to-maturity, fair value

$ 11,620

After one year through five years, held-to-maturity, fair value percentage

65.00%

Total, held-to-maturity, before allowance, amortized cost

$ 18,304

90,768

Total, held-to-maturity, amortized cost percentage

100.00%

Total, held-to-maturity, before allowance, fair value

$ 17,870

88,964

Total, held-to-maturity, fair value percentage

100.00%

Debt securities, held-to-maturity, less than 12 months, fair value

$ 999

73,631

Debt securities, held-to-maturity, less than 12 months, unrealized losses

(3)

(719)

Debt securities, held-to-maturity, greater than 12 months, fair value

15,122

12,671

Debt securities, held-to-maturity, greater than 12 months, unrealized losses

(434)

(1,090)

16,121

86,302

Estimate of Fair Value Measurement [Member]

(437)

(1,809)

Allowance for credit losses, amortized cost

(125)

(440)

Allowance for credit losses, fair value

(125)

(440)

Corporate Debt Securities [Member]

Debt securities, held-to-maturity, unrealized gains

13,786

^[1]

61,308

Debt securities, held-to-maturity, unrealized losses

(400)

(1,640)

Debt securities, held-to-maturity, before allowance, fair value

13,386

59,673

Total, held-to-maturity, before allowance, amortized cost

13,786

^[1]

61,308

Total, held-to-maturity, before allowance, fair value

13,386

59,673

Debt securities, held-to-maturity, less than 12 months, fair value

48,798

Debt securities, held-to-maturity, less than 12 months, unrealized losses

(614)

Debt securities, held-to-maturity, greater than 12 months, fair value

13,386

8,546

Debt securities, held-to-maturity, greater than 12 months, unrealized losses

(400)

(1,026)

13,386

57,344

US Treasury Securities [Member]

(400)

(1,640)

Debt securities, held-to-maturity, unrealized gains

4,081

24,152

Debt securities, held-to-maturity, unrealized losses

(37)

(165)

Debt securities, held-to-maturity, before allowance, fair value

4,047

23,987

Total, held-to-maturity, before allowance, amortized cost

4,081

24,152

Total, held-to-maturity, before allowance, fair value

4,047

23,987

Debt securities, held-to-maturity, less than 12 months, fair value

999

19,834

Debt securities, held-to-maturity, less than 12 months, unrealized losses

(3)

(101)

Debt securities, held-to-maturity, greater than 12 months, fair value

1,736

4,125

Debt securities, held-to-maturity, greater than 12 months, unrealized losses

(34)

(64)

2,735

23,959

Debt Security, Government, Non-US [Member]

(37)

(165)

Debt securities, held-to-maturity, unrealized gains

5,003

Debt securities, held-to-maturity, unrealized losses

(4)

Debt securities, held-to-maturity, before allowance, fair value

4,999

Total, held-to-maturity, before allowance, amortized cost

5,003

Total, held-to-maturity, before allowance, fair value

4,999

Debt securities, held-to-maturity, less than 12 months, fair value

4,999

Debt securities, held-to-maturity, less than 12 months, unrealized losses

(4)

Debt securities, held-to-maturity, greater than 12 months, fair value

Debt securities, held-to-maturity, greater than 12 months, unrealized losses

4,999

Certificates of Deposit [Member]

(4)

Debt securities, held-to-maturity, unrealized gains

437

305

Debt securities, held-to-maturity, unrealized losses

Debt securities, held-to-maturity, before allowance, fair value

437

305

Total, held-to-maturity, before allowance, amortized cost

437

305

Total, held-to-maturity, before allowance, fair value

$ 437

$ 305

[1]	Includes both U.S. and foreign corporate debt securities.

Note 18 - Employee Benefit Plan

12 Months Ended

Dec. 31, 2023

Defined Contribution Plan [Text Block]

18. Employee benefit plan

The Company sponsors a defined contribution 401(k) plan for its employees (the “Retirement Savings Plan”). The Retirement Savings Plan is a voluntary contributory plan under which employees may elect to defer compensation for federal income tax purposes under Section 401(k) of the Code. All full-time employees age 18+ are eligible to enroll in the Retirement Savings Plan on their first day of employment. Company matching contributions begin upon employee enrollment in the Retirement Savings Plan. Effective January 1, 2022, the Company provides an employer match up to 100% on the first 1% of elective contributions and 50% on the next 5% of elective contributions. The maximum matching contribution is 3.5% of compensation.

For the years ended December 31, 2023 and 2022 the Company made contributions for the benefit of employees of $0.3 million and $3.3 million, respectively, to the Retirement Savings Plan.

Note 8 - Income Tax - Deferred Income Tax Assets (Details) - USD ($) $ in Thousands	Dec. 31, 2023	Dec. 31, 2022
Net operating loss	$ 117,319	$ 108,906
Interest expense	14,159	9,850
Intangibles assets	5,658	2,129
Stock-based compensation expense	2,360	4,379
Research and development	22,640	3,148
Statutory premium reserve	3,970	2,245
Other, net	1,434	1,641
Accrued compensation	1,073	1,393
Investments	192	420
Right-of-use assets	0	391
Allowance for doubtful accounts	370	265
Loss reserves	202	212
Debt issuance costs	34	43
Deferred lease obligation	18	18
Total gross deferred tax assets	169,429	135,040
Less valuation allowance	(161,980)	(129,704)
Total deferred tax assets	7,449	5,336
Other reserves	(2,230)	(2,069)
Fixed assets	(2,098)	(1,846)
Lease liabilities	(3,250)	0
Unrealized gain on investments	0	(203)
Total deferred tax liabilities	(8,241)	(5,686)
Net deferred tax liability	(792)	(350)
Title Plant [Member]
Title plants	(663)	(1,428)
Intangible Assets Excluding Title Plants [Member]
Title plants	$ 0	$ (140)

Note 4 - Investments and Fair Value Measurements (Tables)

12 Months Ended

Dec. 31, 2023

Debt Securities, Held-to-Maturity [Table Text Block]

	*December 31, 2023*											*December 31, 2022*
	*Amortized Cost*			*Unrealized Gains*		*Unrealized Losses*			*Fair Value*			*Amortized Cost*			*Unrealized Gains*		*Unrealized Losses*			*Fair Value*
Corporate debt securities ⁽¹⁾	$	13,786		$	—	$	(400	)	$	13,386		$	61,308		$	5	$	(1,640	)	$	59,673
U.S. Treasury securities		4,081			3		(37	)		4,047			24,152			—		(165	)		23,987
Foreign government securities		—			—		—			—			5,003			—		(4	)		4,999
Certificates of deposit		437			—		—			437			305			—		—			305
Total		18,304			3		(437	)		17,870			90,768			5		(1,809	)		88,964
Allowance for credit losses		(125	)		—		—			(125	)		(440	)		—		—			(440	)
Total	$	18,179		$	3	$	(437	)	$	17,745		$	90,328		$	5	$	(1,809	)	$	88,524

	*December 31, 2023*
Maturity	*Amortized Cost*		*% of Total*			*Fair Value*		*% of Total*
One year or less	$	6,294		34	%	$	6,250		35	%
After one year through five years		12,010		66	%		11,620		65	%
Total	$	18,304		100	%	$	17,870		100	%

	*December 31, 2023*											*December 31, 2022*
	*Corporate debt securities*			*U.S. Treasury securities*			*Foreign government securities*		*Total*			*Corporate debt securities*			*U.S. Treasury securities*			*Foreign government securities*			*Total*
Less than 12 Months
Fair Value	$	—		$	999		$	—	$	999		$	48,798		$	19,834		$	4,999		$	73,631
Unrealized Losses	$	—		$	(3	)	$	—	$	(3	)	$	(614	)	$	(101	)	$	(4	)	$	(719	)
Greater than 12 months
Fair value		13,386			1,736			—		15,122			8,546			4,125			—			12,671
Unrealized losses		(400	)		(34	)		—		(434	)		(1,026	)		(64	)		—			(1,090	)
Total
Fair value	$	13,386		$	2,735		$	—	$	16,121		$	57,344		$	23,959		$	4,999		$	86,302
Unrealized losses	$	(400	)	$	(37	)	$	—	$	(437	)	$	(1,640	)	$	(165	)	$	(4	)	$	(1,809	)

Debt Securities, Held-to-Maturity, Allowance for Credit Loss [Table Text Block]

*Rollforward of Credit Loss Allowance for Held-to-Maturity Debt Securities*
Beginning balance, January 1, 2023	$	440
Current-period provision for expected credit losses		(315	)
Write-off charged against the allowance, if any		—
Recoveries of amounts previously written off, if any		—
Ending balance of the allowance for credit losses, December 31, 2023	$	125

*Rollforward of Credit Loss Allowance for Held-to-Maturity Debt Securities*
Beginning balance, January 1, 2022	$	399
Current-period provision for expected credit losses		41
Write-off charged against the allowance, if any		—
Recoveries of amounts previously written off, if any		—
Ending balance of the allowance for credit losses, December 31, 2022	$	440

	*December 31, 2023*									*December 31, 2022*
	*Cost Basis*		*Unrealized Gains*		*Unrealized Losses*			*Fair Value*		*Cost Basis*		*Unrealized Gains*		*Unrealized Losses*			*Fair Value*
Corporate debt securities ⁽¹⁾	$	26,136	$	—	$	(203	)	$	25,933	$	27,251	$	—	$	(363	)	$	26,888
U.S. Treasury securities		30,878		—		(263	)		30,615		30,467		—		(544	)		29,923
Foreign government securities		1,502		—		(18	)		1,484		1,473		—		(30	)		1,443
Total	$	58,516	$	—	$	(484	)	$	58,032	$	59,191	$	—	$	(937	)	$	58,254

Debt Securities, Available-for-Sale [Table Text Block]

	*December 31, 2023*
Maturity	*Amortized Cost*		*% of Total*			*Fair Value*		*% of Total*
One year or less	$	39,767		68	%	$	39,419		68	%
After one year through five years		18,749		32	%		18,613		32	%
Total	$	58,516		100	%	$	58,032		100	%

	*December 31, 2023*												*December 31, 2022*
	*Corporate debt securities*			*U.S. Treasury securities*			*Foreign government securities*			*Total*			*Corporate debt securities*			*U.S. Treasury securities*			*Foreign government securities*			*Total*
Less than 12 months
Fair value	$	8,810		$	1,953		$	—		$	10,763		$	26,886		$	29,923		$	1,444		$	58,253
Unrealized losses	$	(25	)	$	(9	)	$	—		$	(34	)	$	(363	)	$	(544	)	$	(30	)	$	(937	)
Greater than 12 months
Fair value	$	17,214		$	28,662		$	1,484			47,360		$	—		$	—		$	—			—
Unrealized losses	$	(178	)	$	(254	)	$	(18	)		(450	)	$	—		$	—		$	—			—
Total
Fair value	$	26,024		$	30,615		$	1,484		$	58,123		$	26,886		$	29,923		$	1,444		$	58,253
Unrealized losses	$	(203	)	$	(263	)	$	(18	)	$	(484	)	$	(363	)	$	(544	)	$	(30	)	$	(937	)

Schedule of Accounts, Notes, Loans and Financing Receivable [Table Text Block]

	*December 31, 2023*				*December 31, 2022*
	*Cost*		*Estimated Fair Value*		*Cost*		*Estimated Fair Value*
Mortgage loans	$	45	$	45	$	297	$	297
Total	$	45	$	45	$	297	$	297

Investment Income [Table Text Block]

	*Year ended December 31,*
	*2023*		*2022*
Available-for-sale debt securities	$	2,120	$	932
Held-to-maturity debt securities		1,348		1,828
Mortgage loans		5		58
Other		1,836		409
Total	$	5,309	$	3,227

Interest and Other Income [Table Text Block]

	*Year ended December 31,*
	*2023*		*2022*
Corporate debt securities	$	423	$	834
U.S. Treasury securities		262		281
Foreign government securities		5		42
Accrued interest receivable on investment securities	$	690	$	1,157
Mortgage loans		—		—
Accrued interest receivable on investments	$	690	$	1,157

Fair Value, Assets Measured on Recurring Basis [Table Text Block]

	*Assets*
	*December 31, 2023*								*December 31, 2022*
	*Level 1*		*Level 2*		*Level 3*		*Total*		*Level 1*		*Level 2*		*Level 3*		*Total*
Held-to-maturity:
Corporate debt securities	$	—	$	13,386	$	—	$	13,386	$	—	$	59,673	$	—	$	59,673
U.S. Treasury Securities		4,047		—		—		4,047		23,987		—		—		23,987
Foreign government securities		—		—		—		—		—		4,999		—		4,999
Certificate of deposits		—		437		—		437		—		305		—		305
Total held-to-maturity debt securities	$	4,047	$	13,823	$	—	$	17,870	$	23,987	$	64,977	$	—	$	88,964

Available-for-sale:
Corporate debt securities	$	—	$	25,933	$	—	$	25,933	$	—	$	26,888	$	—	$	26,888
U.S. Treasury Securities		30,615		—		—		30,615		29,923		—		—		29,923
Foreign government securities		—		1,484		—		1,484		—		1,443		—		1,443
Total available-for-sale debt securities	$	30,615	$	27,417	$	—	$	58,032	$	29,923	$	28,331	$	—	$	58,254

Mortgage loans	$	—	$	—	$	45	$	45	$	—	$	—	$	297	$	297

Total	$	34,662	$	41,240	$	45	$	75,947	$	53,910	$	93,308	$	297	$	147,515

	Liabilities
	December 31, 2023								December 31, 2022
	Level 1		Level 2		Level 3		Total		Level 1		Level 2		Level 3		Total

Public Warrants	$	17	$	—	$	—	$	17	$	230	$	—	$	—	$	230
Private Placement Warrants		—		9		—		9		—		117		—		117
Sponsor Covered Shares		—		—		86		86		—		—		219		219
Total	$	17	$	9	$	86	$	112	$	230	$	117	$	219	$	566

Fair Value Measurement Inputs and Valuation Techniques [Table Text Block]

	*December 31, 2023*			*December 31, 2022*
Current stock price	$	4.63		$	11.32
Expected volatility		65	%		65	%
Risk-free interest rate		3.88	%		3.96	%
Expected term (years)		7.6			8.6
Expected dividend yield		—	%		—	%
Annual change in control probability		2	%		2	%

Fair Value, Liabilities Measured on Recurring Basis, Unobservable Input Reconciliation [Table Text Block]

	*Sponsor Covered Shares*
Fair value as of January 1, 2022	$	5,415
Change in fair value of Sponsor Covered Shares		(5,196	)
Fair value as of December 31, 2022	$	219
Change in fair value of Sponsor Covered Shares		(133	)
Fair value as of December 31, 2023	$	86

Fair Value, Assets Measured on Recurring Basis, Unobservable Input Reconciliation [Table Text Block]

	Local Sales Deferred Earnout
Fair value as of December 31, 2022	$	—
WFG Asset Sale		10,928
Q3 Local Sales		1,556
Accretion of discount		13
Fair value as of December 31, 2023	$	12,497

Note 8 - Income Tax - Income Tax Expense Benefit (Details) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2023	Dec. 31, 2022
Federal	$ 0	$ 0
State	174	179
Total current	174	179
Federal	113	(338)
State	329	(1,083)
Total deferred	442	(1,421)
Total	616	(1,242)
Continuing operations	528	(1,055)
Domestic Tax Authority [Member]
Total	616	(1,242)
Continuing operations	528	(1,055)
Discontinued operations	$ 88	$ (187)

Note 5 - Revenue Recognition

12 Months Ended

Dec. 31, 2023

Revenue from Contract with Customer [Text Block]

5. Revenue recognition

Disaggregation of revenue

Our revenue consists of:

			*Year ended December 31,*
			*2023*			*2022*
Revenue Stream	*Statements of Operations Classification*	*Segment*	*Total Revenue*
Revenue from insurance contracts:
Direct Agents title insurance premiums	Net premiums written	Underwriting	$	18,176		$	67,743
Third-Party Agent title insurance premiums	Net premiums written	Underwriting		283,527			317,510
Total revenue from insurance contracts			$	301,703		$	385,253
Revenue from contracts with customers:
Escrow fees	Escrow, title-related and other fees	Corporate and Other	$	890		$	8,791
Other title-related fees and income	Escrow, title-related and other fees	Corporate and Other		1,639			12,057
Other title-related fees and income	Escrow, title-related and other fees	Underwriting		1,953			2,692
Other title-related fees and income	Escrow, title-related and other fees	Elimination(1)		(1,140	)		(11,846	)
Total revenue from contracts with customers			$	3,342		$	11,694
Other revenue:
Interest and investment income ⁽²⁾	Investment, dividend and other income	Corporate and Other	$	1,458		$	726
Interest and investment income⁽²⁾	Investment, dividend and other income	Underwriting		4,849			2,558
Realized gains and losses, net	Investment, dividend and other income	Corporate and Other		(375	)		(197	)
Realized gains and losses, net	Investment, dividend and other income	Underwriting		(34	)		(56	)
Total other revenues			$	5,898		$	3,031
Total revenues			$	310,943		$	399,978

_________________

(1)

Premiums retained by Direct Agents are recognized as income to the Corporate and Other segment, and expense to the Underwriting segment. Upon consolidation, the impact of these internal segment transactions from continuing operations is eliminated. See Note 7. Segment information for additional breakdown.

(2)	Interest and investment income consists primarily of interest payments received on held-to-maturity debt securities, available-for-sale debt securities and mortgage loans.

See Note 2. Revenue recognition for additional information.

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

Reference 1: http://www.xbrl.org/2003/role/disclosureRef
-Topic 606
-SubTopic 10
-Name Accounting Standards Codification
-Section 50
-Paragraph 9
-Publisher FASB
-URI https://asc.fasb.org//1943274/2147479806/606-10-50-9

Reference 2: http://www.xbrl.org/2003/role/disclosureRef
-Topic 606
-SubTopic 10
-Name Accounting Standards Codification
-Section 50
-Paragraph 10
-Publisher FASB
-URI https://asc.fasb.org//1943274/2147479806/606-10-50-10

Reference 3: http://www.xbrl.org/2003/role/disclosureRef
-Topic 606
-SubTopic 10
-Name Accounting Standards Codification
-Section 50
-Paragraph 15
-Publisher FASB
-URI https://asc.fasb.org//1943274/2147479806/606-10-50-15

Reference 4: http://www.xbrl.org/2003/role/disclosureRef
-Topic 606
-SubTopic 10
-Name Accounting Standards Codification
-Section 50
-Paragraph 12
-Subparagraph (a)
-Publisher FASB
-URI https://asc.fasb.org//1943274/2147479806/606-10-50-12

Reference 5: http://www.xbrl.org/2003/role/disclosureRef
-Topic 606
-SubTopic 10
-Name Accounting Standards Codification
-Section 50
-Paragraph 12
-Subparagraph (b)
-Publisher FASB
-URI https://asc.fasb.org//1943274/2147479806/606-10-50-12

Reference 6: http://www.xbrl.org/2003/role/disclosureRef
-Topic 606
-SubTopic 10
-Name Accounting Standards Codification
-Section 50
-Paragraph 12
-Subparagraph (c)
-Publisher FASB
-URI https://asc.fasb.org//1943274/2147479806/606-10-50-12

Reference 7: http://www.xbrl.org/2003/role/disclosureRef
-Topic 606
-SubTopic 10
-Name Accounting Standards Codification
-Section 50
-Paragraph 12
-Subparagraph (d)
-Publisher FASB
-URI https://asc.fasb.org//1943274/2147479806/606-10-50-12

Reference 8: http://www.xbrl.org/2003/role/disclosureRef
-Topic 606
-SubTopic 10
-Name Accounting Standards Codification
-Section 50
-Paragraph 12
-Subparagraph (e)
-Publisher FASB
-URI https://asc.fasb.org//1943274/2147479806/606-10-50-12

Reference 9: http://www.xbrl.org/2003/role/disclosureRef
-Topic 606
-SubTopic 10
-Name Accounting Standards Codification
-Section 50
-Paragraph 13
-Subparagraph (b)(2)
-Publisher FASB
-URI https://asc.fasb.org//1943274/2147479806/606-10-50-13

Reference 10: http://www.xbrl.org/2003/role/disclosureRef
-Name Accounting Standards Codification
-Topic 606
-Publisher FASB
-URI https://asc.fasb.org//606/tableOfContent

Note 6 - Liability for Loss and Loss Adjustment Expenses

12 Months Ended

Dec. 31, 2023

Liability for Future Policy Benefits and Unpaid Claims Disclosure [Text Block]

6. Liability for loss and loss adjustment expenses

A summary of the changes in the liability for loss and loss adjustment expenses for each of the years ended is as follows:

	*Year ended December 31,*
	*2023*			*2022*
Balance at the beginning of the year	$	81,873		$	80,189

Provision for claims related to:
Current year	$	14,901		$	21,134
Prior years		(137	)		(6,353	)
Total provision for claims	$	14,764		$	14,781

Paid losses related to:
Current year	$	(1,546	)	$	(2,483	)
Prior years		(13,197	)		(10,614	)
Total paid losses	$	(14,743	)	$	(13,097	)

Balance at the end of the period	$	81,894		$	81,873

Provision for claims as a percentage of net written premiums		4.9	%		3.8	%

We continually update our liability for loss and loss adjustment expense estimates as new information becomes known, new loss patterns emerge, or as other contributing factors are considered and incorporated into the analysis. Estimating future title loss payments is difficult because of the complex nature of title claims, the long periods of time over which claims are paid, significantly varying dollar amounts of individual claims and other factors.

Current year incurred and paid losses includes current year reported claims as well as estimated future losses on such claims.

For the year ended December 31, 2023, the prior year’s provision for claims reserve release of $0.1 million is due to reported loss emergence which was lower than expected. Historically, this favorable loss experience has resulted in a decrease in the projection of ultimate loss for past policy years. Most recently, our favorable loss experience resulted in a decrease in the projection of ultimate loss for policy years 2021, 2022 and 2017. For the year ended December 31, 2022, the provision for claims reserve release related to prior years of $6.4 million is due to reported loss emergence which was lower than expected. This has resulted in a decrease in the projection of ultimate loss for policy years 2015, 2018 and 2020. The actuarial assumptions underlying the Company’s selected ultimate loss estimates place more consideration on title insurance industry benchmarks for more recent policy years. These title insurance benchmarks are based on industry long-term average loss ratios. As the Company’s claims experience matures, we refine those estimates to put more consideration to the Company’s actual claims experience. For the years ended December 31, 2023 and 2022, the Company’s actual claims experience reflects lower loss ratios than industry benchmarks from a current positive underwriting cycle and resulted in the favorable development.

The liability for loss and loss adjustment expenses of $81.9 million and $81.9 million, as of December 31, 2023 and December 31, 2022, respectively, includes $0.2 million and $0.2 million, respectively, of reserves for the settlement of claims which the Company has deemed to be directly related to its escrow or agent related activities. The reserves for the settlement of claims related to escrow or agent related activities are not actuarially determined.

Note 18 - Employee Benefit Plan (Details Textual) - USD ($) $ in Millions	12 Months Ended
	Dec. 31, 2023	Dec. 31, 2022	Dec. 31, 2021
Defined Contribution Plan, Maximum Annual Contributions Per Employee with Employer Match, Percent		3.50%
Defined Contribution Plan, Cost	$ 0.3	$ 3.3
First Match Tranche [Member]
Defined Contribution Plan, Employer Matching Contribution, Percent of Match			100.00%
Defined Contribution Plan, Employer Matching Contribution, Percent of Employees' Gross Pay			1.00%
Second Match Tranche [Member]
Defined Contribution Plan, Employer Matching Contribution, Percent of Match			50.00%
Defined Contribution Plan, Employer Matching Contribution, Percent of Employees' Gross Pay			5.00%

Note 19 - Research and Development - Schedule of Research and Development Expenses (Details) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2023	Dec. 31, 2022
Research and development expenses incurred	$ 5,266	$ 16,108
Capitalized internally developed software costs	8,034	30,609
Research and development spend, inclusive of capitalized internally developed software cost	$ 13,300	$ 46,717

Note 14 - Related Party Transactions

12 Months Ended

Dec. 31, 2023

14. Related party transactions

Equity held by Lennar

In connection with the North American Title Acquisition, subsidiaries of Lennar were granted equity in the Company. As of December 31, 2023, Lennar, through its subsidiaries, held 24.3% of the Company on a fully diluted basis.

Transactions with Lennar

In the routine course of its business, Doma Title Insurance, Inc. (“DTI”) underwrites title insurance policies for a subsidiary of Lennar. The Company recorded the following revenues and premiums retained by agents from these transactions, which are included within our Underwriting segment:

	*Year ended December 31,*
	*2023*		*2022*
Revenues	$	139,186	$	134,869
Premiums retained by agents		112,011		108,419

	*As of December 31,*
	*2023*		*2022*
Net receivables	$	7,153	$	4,175

These amounts are included in receivables, net, in the consolidated balance sheets.

On April 27, 2023, the Company entered into a sublease agreement with Lennar. The sublease with Lennar commenced on September 1, 2023 and ends on September 30, 2026. The total sublease income over the term of the agreement is expected to be $0.2 million.

The entire disclosure for related party transactions. Examples of related party transactions include transactions between (a) a parent company and its subsidiary; (b) subsidiaries of a common parent; (c) and entity and its principal owners; and (d) affiliates.

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Note 21 - Leases (Tables)

12 Months Ended

Dec. 31, 2023

Lease, Cost [Table Text Block]

	*Year ended December 31,*
	*2023*			*2022*
Components of lease expense:
Operating lease expense	$	2,392		$	3,684
Less sublease income		(480	)		(13	)
Net lease expense	$	1,912		$	3,671

Cash flow information related to leases:
Operating cash outflow from operating leases during the year ended December 31, 2023	$	4,267		$	3,602

	*December 31, 2023*			*December 31, 2022*
Right-of-use assets obtained during the year ended December 31, 2023 in exchange for new operating lease liabilities	$	42		$	862
Weighted average remaining lease term (in years)		3.56			4.33
Weighted average discount rate		10	%		10	%

Lessee, Operating Lease, Liability, to be Paid, Maturity [Table Text Block]

	*December 31, 2023*
Maturities of lease liabilities:	*Continuing Operations*			*Discontinued Operations*
2024	$	3,364		$	2,629
2025		2,579			2,143
2026		2,421			1,777
2027		2,093			620
Total lease payments		10,457			7,169
Less imputed interest		(1,619	)		(1,062	)
Lease liabilities	$	8,838		$	6,107

Sublease Payments Receivable [Table Text Block]

	*December 31, 2023*
	*Continuing Operations*		*Discontinued Operations*
2024	$	1,139	$	666
2025		1,035		325
2026		1,067		131
2027		1,100		24
Total sublease payments	$	4,341	$	1,146

Note 23 - Discontinued Operations - Components of Discontinued Operations, Assets and Liabilities (Details) - USD ($) $ in Thousands	Dec. 31, 2023	Dec. 31, 2022
Total assets	$ 2,563	$ 53,141
Total liabilities	6,783	30,356
Local Component [Member] \| Discontinued Operations, Held-for-Sale or Disposed of by Sale [Member]
Trade and other receivables (net of allowance for credit losses of $110 at December 31, 2023 and $75 at December 31, 2022)	62	751
Prepaid expenses, deposits and other assets	242	1,437
Lease right-of-use assets	2,108	13,910
Fixed assets (net of accumulated depreciation of $2,028 at December 31, 2023 and $7,847 at December 31, 2022)	151	2,359
Title plants	0	11,817
Goodwill	0	22,867
Total assets	2,563	53,141
Accounts payable	306	502
Accrued expenses and other liabilities, discontinued operations	238	5,546
Lease liabilities	6,107	16,696
Senior secured credit agreement, net of debt issuance costs and original issue discount	0	7,415
Liability for loss and loss adjustment expenses	132	197
Total liabilities	$ 6,783	$ 30,356

Note 16 - Accumulated Other Comprehensive - Components of Accumulated Other Comprehensive Income (Details) - AOCI, Accumulated Gain (Loss), Debt Securities, Available-for-Sale, Parent [Member] - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2023	Dec. 31, 2022
Beginning balance at January 1	$ (937)	$ 0
Unrealized gain (loss) on available-for-sale debt securities, before tax	454	(937)
Income tax effect	0	0
Total accumulated other comprehensive income, net of tax	$ (483)	$ (937)

Amount of equity (deficit) attributable to parent and noncontrolling interest. Excludes temporary equity.

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Note 4 - Investments and Fair Value Measurements - Mortgage Loans (Details) - USD ($) $ in Thousands	Dec. 31, 2023	Dec. 31, 2022
Mortgage loans	$ 45	$ 297
Reported Value Measurement [Member]
Mortgage loans	45	297
Estimate of Fair Value Measurement [Member]
Mortgage loans	$ 45	$ 297

Note 17 - Accrued Expenses and Other Liabilities

12 Months Ended

Dec. 31, 2023

Accounts Payable and Accrued Liabilities Disclosure [Text Block]

17. Accrued expenses and other liabilities

Accrued expenses and other liabilities include the following:

	*December 31,*
	*2023*		*2022*
Employee benefits	$	323	$	3,782
Severance		—		4,984
Contract terminations		3,460		5,248
Premium taxes		2,700		3,862
Employee compensation		3,108		2,234
Other		3,109		3,237
Total accrued expenses and other liabilities	$	12,700	$	23,347

Workforce reduction plans

In 2022, the Company executed three separate workforce reduction plans (the “2022 Reduction Plans”) to reduce costs, improve Local branch-level profitability, and focus resources on its instant underwriting capabilities. The Reduction Plans during 2022 included the elimination of approximately 1,076 positions across the Company, or approximately 52% of the Company’s workforce as of December 31, 2022. On August 2, 2023, the Company committed to an additional workforce reduction plan (the “2023 Reduction” and collectively with the 2022 Reductions Plans, the “Reduction Plans”) to improve cost efficiency and focus on our instant underwriting technology and Underwriting operations. The 2023 Reduction included the elimination of approximately 70 positions across the Company, or approximately 17% of the Company’s then current workforce. The execution of the Reduction Plans, including cash payments, was substantially complete as of December 31, 2023.

The following table summarizes activity related to the liabilities associated with the Reduction Plans:

	*Total*
Balance as of January 1, 2022	$	—
Charges incurred ⁽¹⁾		16,130
Payments and other adjustments		(11,146	)
Balance as of January 1, 2023	$	4,984
Charges incurred ⁽¹⁾		10,287
Payments and other adjustments		(15,271	)
Balance as of December 31, 2023	$	—

________________

(1) Charges incurred include interim salary for employees with known departure dates, employee benefits, severance, payroll taxes and related facilitation costs offset by forfeitures of bonus.

For the year ended December 31, 2023, and 2022 forfeited stock-based compensation associated with the Reduction Plans was $2.6 million and $3.7 million, respectively. The charges incurred and forfeited stock-based compensation associated with the Reduction Plans primarily relate to the Company’s Corporate and Other reportable segment.

Contract terminations

Associated with the Company’s Reduction Plans and vendor management initiatives during the year ended December 31, 2023, and 2022, the Company recorded $1.3 million and $5.2 million, respectively, in accelerated contract charges related to contracts that will continue to be incurred for the contracts’ remaining terms without economic benefit to the Company. These contract termination charges were recorded in other operating expenses in the consolidated statements of operations. As of December 31, 2023, total accrued liabilities related to these accelerated contract charges were $3.5 million.

Note 8 - Income Tax (Tables)

12 Months Ended

Dec. 31, 2023

Schedule of Components of Income Tax Expense (Benefit) [Table Text Block]

	*Year ended December 31,*
	*2023*		*2022*
Current:
Federal	$	—	$	—
State		174		179
Total current	$	174	$	179

Deferred:
Federal	$	113	$	(338	)
State		329		(1,083	)
Total deferred	$	442	$	(1,421	)
Total	$	616	$	(1,242	)

	Year ended December 31,
Reconciliation of consolidated federal income tax expense (benefit) from:	2023		2022
Continuing operations	$	528	$	(1,055	)
Discontinued operations		88		(187	)
Consolidated federal income tax expense (benefit)	$	616	$	(1,242	)

Schedule of Effective Income Tax Rate Reconciliation [Table Text Block]

	*Year ended December 31,*
	*2023*			*2022*
Benefit calculated at federal income tax rate		21.0	%		21.0	%
Change in valuation allowance		(26.1	)%		(24.4	)%
State tax benefit		8.7	%		6.7	%
Goodwill impairment		—	%		(3.3	)%
Nondeductible compensation		(3.5	)%		(2.1	)%
Provision-to-return permanent differences		1.0	%		1.7	%
Federal benefit on state tax		(1.8	)%		—	%
Change in fair value of Warrant and Sponsor Covered Shares liabilities		0.1	%		1.4	%
Change in state tax rate		—	%		(0.8	)%
Change in payables		0.2	%		—	%
Other permanent differences, net		(0.1	)%		0.2	%
Income tax benefit (expense)		(0.5	)%		0.4	%

Schedule of Deferred Tax Assets and Liabilities [Table Text Block]

	*December 31,*
	*2023*			*2022*
Deferred tax assets:
Net operating loss	$	117,319		$	108,906
Interest expense		14,159			9,850
Intangibles assets		5,658			2,129
Stock-based compensation expense		2,360			4,379
Research and development		22,640			3,148
Statutory premium reserve		3,970			2,245
Other, net		1,434			1,641
Accrued compensation		1,073			1,393
Investments		192			420
Right-of-use assets		—			391
Allowance for doubtful accounts		370			265
Loss reserves		202			212
Debt issuance costs		34			43
Deferred lease obligation		18			18
Total gross deferred tax assets		169,429			135,040
Less valuation allowance		(161,980	)		(129,704	)
Total deferred tax assets	$	7,449		$	5,336

Deferred tax liabilities:
Other reserves	$	(2,230	)	$	(2,069	)
Fixed assets		(2,098	)		(1,846	)
Title plants		(663	)		(1,428	)
Lease liabilities		(3,250	)		—
Unrealized gain on investments		—			(203	)
Intangibles assets		—			(140	)
Total deferred tax liabilities	$	(8,241	)	$	(5,686	)
Net deferred tax liability	$	(792	)	$	(350	)

Note 2 - Summary of Significant Accounting Policies (Tables)

12 Months Ended

Dec. 31, 2023

Schedule of Trade and Other Receivables [Table Text Block]

	*December 31,*
	*2023*			*2022*
Trade receivables	$	9,170		$	6,833
Accrued net premiums written from Third-Party Agent referrals		2,418			2,409
Trade receivables, gross	$	11,588		$	9,242
Allowance for credit losses		(1,802	)		(1,413	)
Trade receivables, net	$	9,786		$	7,829
Local Sales Deferred Earnout receivable		12,497			—
Investment trade receivables		—			10,065
Miscellaneous other receivables		2,169			2,647
Other receivables	$	14,666		$	12,712
Trade and other receivables, net	$	24,452		$	20,541

Property, Plant and Equipment, Useful Life [Table Text Block]

Useful lives:
Leasehold improvements			Shorter of the lease term or useful life of the asset
Furniture and equipment			Five years
Computer equipment			Three years
Acquired software			Three to eight years
Internally developed software			Five years

Effects of Reinsurance [Table Text Block]

	*Year ended December 31*
	*2023*			*2022*
Gross premiums earned	$	302,054		$	388,068
Ceded premiums		(351	)		(2,815	)
Net premiums earned	$	301,703		$	385,253
Percentage of amount net to gross		99.9	%		99.3	%

Note 5 - Revenue Recognition (Tables)

12 Months Ended

Dec. 31, 2023

Disaggregation of Revenue [Table Text Block]

			*Year ended December 31,*
			*2023*			*2022*
Revenue Stream	*Statements of Operations Classification*	*Segment*	*Total Revenue*
Revenue from insurance contracts:
Direct Agents title insurance premiums	Net premiums written	Underwriting	$	18,176		$	67,743
Third-Party Agent title insurance premiums	Net premiums written	Underwriting		283,527			317,510
Total revenue from insurance contracts			$	301,703		$	385,253
Revenue from contracts with customers:
Escrow fees	Escrow, title-related and other fees	Corporate and Other	$	890		$	8,791
Other title-related fees and income	Escrow, title-related and other fees	Corporate and Other		1,639			12,057
Other title-related fees and income	Escrow, title-related and other fees	Underwriting		1,953			2,692
Other title-related fees and income	Escrow, title-related and other fees	Elimination(1)		(1,140	)		(11,846	)
Total revenue from contracts with customers			$	3,342		$	11,694
Other revenue:
Interest and investment income ⁽²⁾	Investment, dividend and other income	Corporate and Other	$	1,458		$	726
Interest and investment income⁽²⁾	Investment, dividend and other income	Underwriting		4,849			2,558
Realized gains and losses, net	Investment, dividend and other income	Corporate and Other		(375	)		(197	)
Realized gains and losses, net	Investment, dividend and other income	Underwriting		(34	)		(56	)
Total other revenues			$	5,898		$	3,031
Total revenues			$	310,943		$	399,978

Note 17 - Accrued Expenses and Other Liabilities - Liabilities Associated with Restructuring (Details) - USD ($)
$ in Thousands

12 Months Ended

Dec. 31, 2023

Dec. 31, 2022

Balance as of January 1, 2022

$ 4,984

$ 0

Charges incurred (1)

^[1]

10,287

16,130

Payments and other adjustments

(15,271)

Balance as of January 1, 2023

$ 0

$ 4,984

[1]	Charges incurred include interim salary for employees with known departure dates, employee benefits, severance, payroll taxes and related facilitation costs offset by forfeitures of bonus.

Note 7 - Segment Information

12 Months Ended

Dec. 31, 2023

Segment Reporting Disclosure [Text Block]

7. Segment information

We have historically reported our operations in two business segments: "Distribution," which included our divested Local channel as well as our Doma Enterprise channel and corporate support services, and "Underwriting." As discussed in Note 3, in the second and third quarters of 2023, the Company sold its assets used in or related to the Company’s Local Component. With the execution of these agreements, the Company no longer has operations related to our previous Local Component.

Beginning in the third quarter of 2023, we have reflected the results of the Local Component as discontinued operations in the consolidated statements of operations for all periods presented.

Subsequent to the announcement of the Local Sales, the Company’s chief operating decision maker reviews financial performance and makes decisions about the allocation of resources for our operations through two reportable segments, (1) "Underwriting" and (2) "Corporate and Other." The Company’s reportable segments offer different products and services that are marketed through different channels for real estate closing transactions. They are managed separately because of the unique technology, service requirements and regulatory environment.

A description of each of our reportable segments is as follows.

• Underwriting: Our Underwriting segment reflects the results of our title insurance underwriting business, including policies referred primarily through our Third-Party Agents channel. The referring agents retain approximately 82% - 84% of the policy premiums in exchange for their services. These retention rates vary by state and agent.

• Corporate and Other: Our Corporate and Other segment includes our operations related to the execution of our title, escrow and settlement services through our Doma Enterprise channel. Our Doma Enterprise channel targets partnerships with national lenders and mortgage originators that maintain centralized lending operations ("Direct Agents"). Once an Enterprise partnership has been established, we integrate our Doma Intelligence platform with the partner’s production systems, to enable frictionless order origination and fulfillment. Substantially all Doma Enterprise orders are underwritten by Doma. In addition, Corporate and Other includes investing activity related to our investment portfolio held outside of Underwriting.

We use adjusted gross profit as the primary profitability measure for making decisions regarding ongoing operations. Adjusted gross profit is calculated by subtracting direct costs, such as premiums retained by agents, direct labor, other direct costs, and provision for claims, from total revenue. Our chief operating decision maker evaluates the results of the aforementioned segments on a pre-tax basis. Segment adjusted gross profit excludes certain items which are included in net loss, such as depreciation and amortization, corporate and other expenses, long-lived asset impairment, change in the fair value of Warrant and Sponsor Covered Shares liabilities, interest expense, and income tax expense, as these items are not considered by the chief operating decision maker in evaluating the segments’ overall operating performance. Our chief operating decision maker does not review nor consider assets allocated to our segments for the purpose of assessing performance or allocating resources. Accordingly, segments’ assets are not presented.

The following table summarizes the operating results from continuing operations of the Company’s reportable segments:

	*Year ended December 31, 2023*
	*Underwriting*		*Corporate and Other*			*Eliminations*			*Consolidated Total*
Net premiums written	$	301,703	$	—		$	—		$	301,703
Escrow, other title-related fees and other⁽¹⁾		1,953		2,529			(1,140	)		3,342
Investment, dividend and other income		4,815		1,083			—			5,898
Total revenue	$	308,471	$	3,612		$	(1,140	)	$	310,943

Premiums retained by agents ⁽²⁾	$	249,317	$	—		$	(1,140	)	$	248,177
Direct labor⁽³⁾		11,093		2,193			—			13,286
Other direct costs ⁽⁴⁾		9,780		1,316			—			11,096
Provision for claims		14,563		201			—			14,764
Adjusted gross profit	$	23,718	$	(98	)	$	—		$	23,620

	*Year ended December 31, 2022*
	*Underwriting*		*Corporate and Other*			*Eliminations*			*Consolidated Total*
Net premiums written	$	385,253	$	—		$	—		$	385,253
Escrow, other title-related fees and other ⁽¹⁾		2,692		20,848			(11,846	)		11,694
Investment, dividend and other income		2,502		529			—			3,031
Total revenue	$	390,447	$	21,377		$	(11,846	)	$	399,978

Premiums retained by agents ⁽²⁾	$	318,887	$	—		$	(11,846	)	$	307,041
Direct labor ⁽³⁾		10,398		26,914			—			37,312
Other direct costs⁽⁴⁾		9,803		6,632			—			16,435
Provision for claims		13,575		1,206			—			14,781
Adjusted gross profit	$	37,784	$	(13,375	)	$	—		$	24,409

(1)

Includes fee income from closings, escrow, title exams, ceding commission income, as well as premiums retained by Direct Agents.

(2)

This expense represents a deduction from the net premiums written for the amounts that are retained by Direct Agents and Third-Party Agents as compensation for their efforts to generate premium income for our Underwriting segment. The impact of premiums retained by our Direct Agents from continuing operations and the expense for reinsurance or co-insurance procured on Direct Agent sourced premiums are eliminated in consolidation.

(3)

Includes all compensation costs, including salaries, bonuses, incentive payments, and benefits, for personnel involved in the direct fulfillment of title and/or escrow services. Direct labor excludes severance costs.

(4)

Includes title examination expense, office supplies, and premium and other taxes.

The following table provides a reconciliation of the Company’s total reportable segments’ adjusted gross profit to its total loss from continuing operations before income taxes:

	*Year ended December 31,*
	*2023*			*2022*
Adjusted gross profit	$	23,620		$	24,409
Depreciation and amortization		11,673			15,077
Other indirect expenses ⁽¹⁾		85,338			175,371
Long-lived asset impairment		1,499			29,524
Change in fair value of Warrant and Sponsor Covered Shares liabilities		(453	)		(21,317	)
Interest expense		20,323			14,106
Loss from continuing operations before income taxes	$	(94,760	)	$	(188,352	)

_______________

(1)	Includes other indirect expenses not allocated to segments including corporate support function costs, such as legal, finance, human resources, technology support and certain other indirect operating expenses, such as sales and management payroll, and incentive related expenses.

As of December 31, 2023 and 2022, the Underwriting segment had allocated goodwill of $23.4 million. There were no additions from acquisitions, impairments or adjustments to goodwill resulting from prior year acquisitions in either segment for the years ended December 31, 2023 and 2022. Accumulated impairment losses to goodwill were $65.2 million as of December 31, 2023 which represents goodwill impairment related to discontinued operations.

The entire disclosure for reporting segments including data and tables. Reportable segments include those that meet any of the following quantitative thresholds a) it's reported revenue, including sales to external customers and intersegment sales or transfers is 10 percent or more of the combined revenue, internal and external, of all operating segments b) the absolute amount of its reported profit or loss is 10 percent or more of the greater, in absolute amount of 1) the combined reported profit of all operating segments that did not report a loss or 2) the combined reported loss of all operating segments that did report a loss c) its assets are 10 percent or more of the combined assets of all operating segments.

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