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Loss Per Share (Tables)

3 Months Ended

Mar. 31, 2024

Earnings Per Share [Abstract]

Reconciliation of Basic and Diluted Loss Per Share

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

		Three Months Ended
		March 31,
(in thousands, except per share data)		2024				2023
Net loss attributable to Viad		$	(25,117	)		$	(20,869	)
Less: Allocation to participating securities			—				—
Convertible preferred stock dividends(1)			(1,950	)			(1,950	)
Net loss allocated to Viad common stockholders (basic)		$	(27,067	)		$	(22,819	)
Add: Allocation to participating securities			—				—
Net loss allocated to Viad common stockholders (diluted)		$	(27,067	)		$	(22,819	)
Basic weighted-average outstanding common shares			21,029				20,751
Additional dilutive shares related to share-based compensation			—				—
Diluted weighted-average outstanding shares			21,029				20,751
Loss per share:
Basic loss attributable to Viad common stockholders		$	(1.29	)		$	(1.10	)
Diluted loss attributable to Viad common stockholders (2)		$	(1.29	)		$	(1.10	)

(1) The convertible preferred stock dividend payable as of March 31, 2024, was paid in cash on April 1, 2024.

(2) Diluted loss per share amount cannot exceed basic loss per share.

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
		March 31,
(in thousands)		2024			2023
Convertible preferred stock			6,674			6,674
Unvested restricted share-based awards			281			225
Unvested performance share-based awards			179			101
Stock options			164			378

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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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