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Income (Loss) Per Share (Tables)

6 Months Ended

Jun. 30, 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								Six Months Ended
		June 30,								June 30,
(in thousands, except per share data)		2024				2023				2024				2023
Net income (loss) attributable to Viad		$	29,311			$	10,961			$	4,194			$	(9,908	)
Less: Allocation to participating securities			(6,569	)			(2,186	)			(71	)			—
Convertible preferred stock dividends			(1,950	)			(1,950	)			(3,900	)			(3,900	)
Net income (loss) allocated to Viad common stockholders (basic)		$	20,792			$	6,825			$	223			$	(13,808	)
Add: Allocation to participating securities			92				11				1				—
Net income (loss) allocated to Viad common stockholders (diluted)		$	20,884			$	6,836			$	224			$	(13,808	)
Basic weighted-average outstanding common shares			21,126				20,840				21,078				20,796
Additional dilutive shares related to share-based compensation			395				135				389				—
Diluted weighted-average outstanding shares			21,521				20,975				21,467				20,796
Income (loss) per share:
Basic income (loss) attributable to Viad common stockholders		$	0.98			$	0.33			$	0.01			$	(0.66	)
Diluted income (loss) attributable to Viad common stockholders (1)		$	0.97			$	0.33			$	0.01			$	(0.66	)

(1) 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 income (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)		2024				2023				2024			2023
Convertible preferred stock			—				—				—			6,674
Unvested restricted share-based awards			2				17				25			163
Unvested performance share-based awards			152				159				102			155
Stock options			138				372				138			376

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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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