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SUPPLEMENTAL CONDENSED CONSOLIDATED BALANCE SHEETS AND STATEMENTS OF OPERATIONS INFORMATION (Tables) | 6 Months Ended
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Jun. 30, 2025
Supplemental Consolidated Balance Sheet & Statement of Operations Information [Abstract] |
Schedule of Prepaid and Other Current Assets | The following table summarizes Prepaid expenses and other current assets as of June 30, 2025 and December 31, 2024 (in thousands):
| June 30, 2025 |  | December 31, 2024
Prepaid expenses | $ | 9,082 |  |  | $ | 11,319 |
Income taxes receivable | 1,593 |  |  | 2,686 |
Restricted cash (1) | 34,119 |  |  | 33,726 |
Receivable for unwind of capped call transactions | 2,732 |  |  | — |
2030 Notes debt issuance costs | 2,216 |  |  | — |
Other | 6,051 |  |  | 4,634 |
Total prepaid expenses and other current assets | $ | 55,793 |  |  | $ | 52,365 |
(1) Primarily consists of cash collateral related to our letters of credit and other cash collateral. See Note 6, Financing Arrangements, for additional information.
Schedule of Other Non-Current Assets | The following table summarizes Other non-current assets as of June 30, 2025 and December 31, 2024 (in thousands):
| June 30, 2025 |  | December 31, 2024
Deferred contract acquisition costs, net | $ | 3,602 |  |  | $ | 3,211 |
Security deposits | 2,777 |  |  | 2,983 |
Provisional tax payments (1) | 9,143 |  |  | 2,402 |
Other | 326 |  |  | 548 |
Total other non-current assets | $ | 15,848 |  |  | $ | 9,144 |
(1) Relates to provisional payments remitted under the installment plans for Groupon S.r.l. See Note 11. Income Taxes for additional information.
Schedule of Accrued Expenses and Other Current Liabilities | The following table summarizes Accrued expenses and other current liabilities as of June 30, 2025 and December 31, 2024 (in thousands):
| June 30, 2025 |  | December 31, 2024
Customer credits | $ | 24,240 |  |  | $ | 22,349 |
Accrued marketing | 14,682 |  |  | 15,118 |
Compensation and benefits | 14,745 |  |  | 11,436 |
Foreign VAT assessments (1) | 9,404 |  |  | 8,355 |
Accrued consulting and professional fees | 4,141 |  |  | 4,429 |
Refunds reserve | 4,288 |  |  | 4,328 |
Deferred revenue | 1,586 |  |  | 4,130 |
Current portion of lease obligations | 3,575 |  |  | 3,317 |
Income taxes payable | 6,218 |  |  | 2,691 |
Accrued interest | 3,772 |  |  | 1,509 |
Accrued tax withholdings related to net share settlements of stock-based compensation awards | 3,440 |  |  | 169 |
Other | 21,774 |  |  | 19,934 |
Total accrued expenses and other current liabilities | $ | 111,865 |  |  | $ | 97,765 |
(1) See Note 7, Commitments and Contingencies, for additional information.
Schedule of Other Non-Current Liabilities | The following table summarizes Other non-current liabilities as of June 30, 2025 and December 31, 2024 (in thousands):
| June 30, 2025 |  | December 31, 2024
Contingent income tax liabilities | $ | 15,521 |  |  | $ | 13,358 |
Deferred income taxes | 2,095 |  |  | 1,918 |
Other | 1,073 |  |  | 1,320 |
Total other non-current liabilities | $ | 18,689 |  |  | $ | 16,596 |
Schedule of Other Income (Expense) | The following table summarizes Other income (expense), net for the three and six months ended June 30, 2025 and 2024 (in thousands):
| Three Months Ended June 30, |  | Six Months Ended June 30,
| 2025 |  | 2024 |  | 2025 |  | 2024
Interest income | $ | 1,442 |  |  | $ | 1,289 |  |  | $ | 2,807 |  |  | $ | 2,331 |
Interest expense | (3,875) |  |  | (1,917) |  |  | (7,846) |  |  | (3,926) |
Foreign currency gains (losses), net and other (1) | 20,899 |  |  | (3,855) |  |  | 31,076 |  |  | (15,570) |
Other income (expense), net | $ | 18,466 |  |  | $ | (4,483) |  |  | $ | 26,037 |  |  | $ | (17,165) |
(1) Foreign currency gains (losses), net and other for the three and six months ended June 30, 2025 and 2024 is primarily due to foreign currency fluctuations on intercompany balances with our subsidiaries.

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