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EARNINGS (LOSS) PER SHARE (Tables) | 12 Months Ended
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Dec. 31, 2023
Earnings Per Share [Abstract] |
Schedule of Earnings (Loss) Per Share, Basic and Diluted | As the liquidation and dividend rights are identical for Class A and Class B common stock, the undistributed earnings are allocated on a proportional basis and the resulting net income (loss) per share attributable to common stockholders will, therefore, be the same for both Class A and Class B common stock on an individual or combined basis.
|  | Year Ended December 31,
(In thousands, except per share data) |  |  |  | 2023 |  | 2022 |  | 2021
Numerator: |  |  |  |  |  |  |  |
Net income (loss) attributable to Class A and Class B common stockholders |  |  |  | $ | 16,067 |  |  | $ | (59,574) |  |  | (60,135) |
Denominator: |  |  |  |  |  |  |  |
Weighted-average shares in computing net income (loss) per share attributable to Class A and Class B common stockholders, basic and diluted |  |  |  | 41,451 |  |  | 39,470 |  |  | 23,433 |
Effect of dilutive securities |  |  |  |  |  |  |  |
Founder awards where performance has been met |  |  |  | 270 |  |  | — |  |  |
Dilutive effect of stock options outstanding (1) |  |  |  | 2,774 |  |  | — |  |  | — |
RSUs outstanding |  |  |  | 2,027 |  |  | — |  |  | — |
Denominator for dilutive net income per common share - weighted-average shares |  |  |  | 46,522 |  |  | 39,470 |  |  | 23,433 |
Basic income (loss) per common share |  |  |  | $ | 0.39 |  |  | $ | (1.51) |  |  | $ | (2.57) |
Diluted income (loss) per common share |  |  |  | $ | 0.35 |  |  | $ | (1.51) |  |  | $ | (2.57) |
________________ (1) The Company had 3.0 million options outstanding as of December 31, 2023. The estimated dilutive effect is calculated as the number of shares expected to be issued upon vesting or exercise, adjusted for the strike price proceeds that are received by the Company and assumed to be used to repurchase shares of Duolingo common stock.
Schedule of Antidilutive Securities Excluded from Computation of Net Loss Per Share | The potential shares of common stock that were excluded from the computation of diluted net loss per share attributable to common stockholders for the period presented because including them would have been antidilutive are as follows:
|  |  | Year Ended December 31,
(In thousands) |  |  |  |  |  | 2022 |  | 2021
Founder awards where performance has been met |  |  |  |  |  | 180 |  |  | 180 |
Stock options outstanding |  |  |  |  |  | 4,410 |  |  | 6,255 |
RSUs outstanding |  |  |  |  |  | 2,036 |  |  | 730 |
Total |  |  |  |  |  | 6,626 |  |  | 7,165 |

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- Definition Tabular disclosure of securities (including those issuable pursuant to contingent stock agreements) that could potentially dilute basic earnings per share (EPS) in the future that were not included in the computation of diluted EPS because to do so would increase EPS amounts or decrease loss per share amounts for the period presented, by antidilutive securities. + References Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef -Name Accounting Standards Codification -Topic 260 -SubTopic 10 -Section 50 -Paragraph 1 -Subparagraph (c) -Publisher FASB -URI https://asc.fasb.org//1943274/2147482662/260-10-50-1 + Details
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- Definition Tabular disclosure of an entity's basic and diluted earnings per share calculations, including a reconciliation of numerators and denominators of the basic and diluted per-share computations for income from continuing operations. + References Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef -Topic 260 -SubTopic 10 -Name Accounting Standards Codification -Section 50 -Paragraph 1 -Subparagraph (a) -Publisher FASB -URI https://asc.fasb.org//1943274/2147482662/260-10-50-1 + Details
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