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Income (Loss) Per Share (Tables)

6 Months Ended

Jun. 30, 2023

Earnings Per Share [Abstract]

Reconciliation of Basic and Diluted Loss Per Share

The components of basic and diluted income (loss) per share are as follows:

		Three Months Ended								Six Months Ended
		June 30,								June 30,
(in thousands, except per share data)		2023				2022				2023				2022
Net income (loss) attributable to Viad		$	10,961			$	19,839			$	(9,908	)		$	(9,162	)
Less: Allocation to participating securities			(2,186	)			(4,293	)			—				—
Convertible preferred stock dividends paid in cash			(1,950	)			(1,950	)			(3,900	)			(3,900	)
Adjustment to the redemption value of redeemable noncontrolling interest			—				(412	)			—				(763	)
Net income (loss) allocated to Viad common stockholders (basic)		$	6,825			$	13,184			$	(13,808	)		$	(13,825	)
Add: Allocation to participating securities			11				25				—				—
Net income (loss) allocated to Viad common stockholders (diluted)		$	6,836			$	13,209			$	(13,808	)		$	(13,825	)
Basic weighted-average outstanding common shares			20,840				20,571				20,796				20,544
Additional dilutive shares related to share-based compensation			135				160				—				—
Diluted weighted-average outstanding shares			20,975				20,731				20,796				20,544
Income (loss) per share:
Basic income (loss) attributable to Viad common stockholders		$	0.33			$	0.64			$	(0.66	)		$	(0.67	)
Diluted income (loss) attributable to Viad common stockholders(1)		$	0.33			$	0.64			$	(0.66	)		$	(0.67	)

Schedule of Excluded Weighted-Average Potential Common Shares from Calculations of Diluted Net Loss Per Common Shares

We excluded the following weighted-average potential common shares from the calculations of diluted net loss per common share during the applicable periods because their inclusion would have been anti-dilutive:

		Three Months Ended								Six Months Ended
		June 30,								June 30,
(in thousands)		2023				2022				2023			2022
Convertible preferred stock			—				—				6,674			6,674
Unvested restricted share-based awards			17				17				163			168
Unvested performance share-based awards			159				33				155			51
Stock options			372				372				376			277

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- References

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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

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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

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