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EARNINGS PER SHARE | 3 Months Ended
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Mar. 31, 2025
Earnings Per Share [Abstract] |
EARNINGS PER SHARE | EARNINGS PER SHARE Basic and diluted net income per share attributable to common stockholders is presented in conformity with the two-class method required for participating securities. Basic net income per share attributable to common stockholders is calculated by dividing the net income by the weighted-average number of shares of common stock outstanding during the period, less shares subject to repurchase. The diluted net income per share attributable to common stockholders is calculated by giving effect to all potential dilutive common stock equivalents outstanding for the period. The rights, including the liquidation and dividend rights, of the holders of Class A and Class B common stock are identical, except with respect to voting and conversion. Each share of Class A common stock is entitled to one vote per share and each share of Class B common stock is entitled to 20 votes per share. Each share of Class B common stock is convertible into a share of Class A common stock voluntarily at any time by the holder, and automatically upon certain events. The Class A common stock has no conversion rights. 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 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.
| Three Months Ended March 31, |
(In thousands, except per share data) | 2025 |  | 2024 |  |  |  |  |
Numerator: |  |  |  |  |  |  |  |
Net income attributable to Class A and Class B common stockholders | $ | 35,135 |  |  | $ | 26,956 |  |  |  |  |  |
Denominator: |  |  |  |  |  |  |  |
Weighted-average shares in computing net income per share attributable to Class A and Class B common stockholders, basic and diluted | 45,148 |  |  | 42,780 |  |  |  |  |  |
Effect of dilutive securities |  |  |  |  |  |  |  |
Founder awards where performance has been met | 540 |  |  | 270 |  |  |  |  |  |
Dilutive effect of stock options outstanding (1) | 1,165 |  |  | 2,459 |  |  |  |  |  |
RSUs outstanding | 1,644 |  |  | 1,844 |  |  |  |  |  |
Denominator for dilutive net income per common share - weighted-average shares | 48,497 |  |  | 47,353 |  |  |  |  |  |
Basic income per common share | $ | 0.78 |  |  | $ | 0.63 |  |  |  |  |  |
Diluted income per common share | $ | 0.72 |  |  | $ | 0.57 |  |  |  |  |  |
________________ (1) The Company had 1.2 million options outstanding as of March 31, 2025. 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.

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- Definition The entire disclosure for earnings per share. + References Reference 1: http://www.xbrl.org/2003/role/disclosureRef -Topic 260 -SubTopic 10 -Name Accounting Standards Codification -Section 50 -Paragraph 1 -Subparagraph (c) -Publisher FASB -URI https://asc.fasb.org/1943274/2147482662/260-10-50-1 Reference 2: http://www.xbrl.org/2003/role/disclosureRef -Topic 260 -Name Accounting Standards Codification -Publisher FASB -URI https://asc.fasb.org/260/tableOfContent Reference 3: http://www.xbrl.org/2003/role/disclosureRef -Topic 260 -SubTopic 10 -Name Accounting Standards Codification -Section 50 -Paragraph 2 -Publisher FASB -URI https://asc.fasb.org/1943274/2147482662/260-10-50-2 Reference 4: http://www.xbrl.org/2003/role/disclosureRef -Topic 260 -SubTopic 10 -Name Accounting Standards Codification -Section 50 -Paragraph 3 -Publisher FASB -URI https://asc.fasb.org/1943274/2147482662/260-10-50-3 + Details
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