XML 40 R26.htm IDEA: XBRL DOCUMENT
v3.26.1

FINANCING ARRANGEMENTS (Tables) | 6 Months Ended
--- | ---
Jun. 30, 2026
Debt Disclosure [Abstract] |
Schedule of Long-Term Debt Instruments | The following table summarizes the outstanding debt obligations as of June 30, 2026 and December 31, 2025 and related maturity dates, contractual interest rates and carrying amounts:
|  | June 30, 2026 |  |  | December 31, 2025
Instrument / Description | Contractual Interest Rate | Principal amount | Unamortized debt issuance costs and discounts | Unamortized debt premium | Carrying amount |  |  | Principal amount | Unamortized debt issuance costs and discounts | Unamortized debt premium | Carrying amount
2026 Notes, due March 15, 2026 | 1.125% | $ | — |  | $ | — |  | $ | — |  | $ | — |  |  |  | $ | 33,740 |  | $ | (49) |  | $ | — |  | $ | 33,691 |
2027 Notes, due March 15, 2027 (1) | 6.250% | 46,210 |  | (278) |  | — |  | 45,932 |  |  |  | 46,210 |  | (466) |  | — |  | 45,744 |
2030 Notes, due June 30, 2030 | 4.875% | 244,071 |  | (1,837) |  | 19,154 |  | 261,388 |  |  |  | 244,071 |  | (2,066) |  | 21,406 |  | 263,411 |
Total convertible senior notes |  | $ | 290,281 |  | $ | (2,115) |  | $ | 19,154 |  | $ | 307,320 |  |  |  | $ | 324,021 |  | $ | (2,581) |  | $ | 21,406 |  | $ | 342,846 |
Less: Current portion of convertible senior notes, net |  |  |  |  | (45,932) |  |  |  |  |  |  | (33,691) |
Convertible senior notes, net |  |  |  |  | $ | 261,388 |  |  |  |  |  |  | $ | 309,155 |
(1) The original principal of the 2027 Notes at issuance was recorded at fair value of $196.2 million, which is equal to the exchanged principal of $176.3 million of the 2026 Notes and cash consideration received of $19.9 million. After the exchange on July 2, 2025, the remaining fair value of the principal recorded at issuance of the 2027 Notes was $46.2 million.
Schedule of Interest Costs on Notes | During the three and six months ended June 30, 2026, we recognized interest costs on the 2030 Notes as follows (in thousands):
|  | Three Months Ended June 30, |  | Six Months Ended June 30,
| 2026
Contractual interest |  | $ | 2,974 |  |  | $ | 5,949 |
Amortization of debt premium and debt issuance costs, net |  | (1,015) |  |  | (2,023) |
Total |  | $ | 1,959 |  |  | $ | 3,926 |
For the three and six months ended June 30, 2026 and 2025, we recognized interest costs on the 2027 Notes as follows (in thousands):
| Three Months Ended June 30, |  | Six Months Ended June 30,
| 2026 |  | 2025 |  | 2026 |  | 2025
Contractual interest | $ | 739 |  |  | $ | 3,082 |  |  | $ | 1,477 |  |  | $ | 6,164 |
Amortization of debt discount | 95 |  |  | 379 |  |  | 188 |  |  | 751 |
Total | $ | 834 |  |  | $ | 3,461 |  |  | $ | 1,665 |  |  | $ | 6,915 |
During the three and six months ended June 30, 2026 and 2025, we recognized interest costs on the 2026 Notes as follows (in thousands):
| Three Months Ended June 30, |  | Six Months Ended June 30,
| 2026 |  | 2025 |  | 2026 |  | 2025
Contractual interest | $ | — |  |  | $ | 151 |  |  | $ | 79 |  |  | $ | 302 |
Amortization of debt discount | — |  |  | 94 |  |  | 49 |  |  | 187 |
Total | $ | — |  |  | $ | 245 |  |  | $ | 128 |  |  | $ | 489 |

X
- Definition Schedule of Convertible Debt Interest Expense [Table Text Block] + References No definition available. + Details
Name: | grpn_ScheduleOfConvertibleDebtInterestExpenseTableTextBlock
Namespace Prefix: | grpn_
Data Type: | dtr-types:textBlockItemType
Balance Type: | na
Period Type: | duration

X
- References No definition available. + Details
Name: | us-gaap_DebtDisclosureAbstract
Namespace Prefix: | us-gaap_
Data Type: | xbrli:stringItemType
Balance Type: | na
Period Type: | duration

X
- Definition Tabular disclosure of long-debt instruments or arrangements, including identification, terms, features, collateral requirements and other information necessary to a fair presentation. These are debt arrangements that originally required repayment more than twelve months after issuance or greater than the normal operating cycle of the entity, if longer. + References Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef -Topic 942 -SubTopic 235 -Name Accounting Standards Codification -Section S99 -Paragraph 2 -Subparagraph (SX 210.9-06) -Publisher FASB -URI https://asc.fasb.org/1943274/2147477314/942-235-S99-2 Reference 2: http://www.xbrl.org/2009/role/commonPracticeRef -Topic 505 -SubTopic 10 -Name Accounting Standards Codification -Section 50 -Paragraph 3 -Publisher FASB -URI https://asc.fasb.org/1943274/2147481112/505-10-50-3 Reference 3: http://fasb.org/us-gaap/role/ref/otherTransitionRef -Topic 505 -SubTopic 10 -Name Accounting Standards Codification -Section 50 -Paragraph 8 -Publisher FASB -URI https://asc.fasb.org/1943274/2147481112/505-10-50-8 Reference 4: http://fasb.org/us-gaap/role/ref/otherTransitionRef -Topic 505 -SubTopic 10 -Name Accounting Standards Codification -Section 50 -Paragraph 7 -Publisher FASB -URI https://asc.fasb.org/1943274/2147481112/505-10-50-7 Reference 5: http://fasb.org/us-gaap/role/ref/otherTransitionRef -Topic 505 -SubTopic 10 -Name Accounting Standards Codification -Section 50 -Paragraph 6 -Publisher FASB -URI https://asc.fasb.org/1943274/2147481112/505-10-50-6 Reference 6: http://www.xbrl.org/2009/role/commonPracticeRef -Topic 210 -SubTopic 10 -Name Accounting Standards Codification -Section S50 -Paragraph 9 -Publisher FASB -URI https://asc.fasb.org/1943274/2147480657/210-10-S50-9 Reference 7: http://www.xbrl.org/2009/role/commonPracticeRef -Topic 210 -SubTopic 10 -Name Accounting Standards Codification -Section S99 -Paragraph 1 -Subparagraph (SX 210.5-02(22)(a)) -Publisher FASB -URI https://asc.fasb.org/1943274/2147480566/210-10-S99-1 Reference 8: http://www.xbrl.org/2009/role/commonPracticeRef -Topic 210 -SubTopic 10 -Name Accounting Standards Codification -Section S99 -Paragraph 1 -Subparagraph (SX 210.5-02(22)(b)) -Publisher FASB -URI https://asc.fasb.org/1943274/2147480566/210-10-S99-1 Reference 9: http://www.xbrl.org/2009/role/commonPracticeRef -Topic 235 -SubTopic 10 -Name Accounting Standards Codification -Section S50 -Paragraph 4 -Publisher FASB -URI https://asc.fasb.org/1943274/2147480738/235-10-S50-4 Reference 10: http://www.xbrl.org/2009/role/commonPracticeRef -Topic 235 -SubTopic 10 -Name Accounting Standards Codification -Section S99 -Paragraph 3 -Subparagraph (SX 210.12-04(a)) -Publisher FASB -URI https://asc.fasb.org/1943274/2147480678/235-10-S99-3 Reference 11: http://www.xbrl.org/2003/role/exampleRef -Topic 470 -SubTopic 20 -Name Accounting Standards Codification -Section 55 -Paragraph 69B -Publisher FASB -URI https://asc.fasb.org/1943274/2147481568/470-20-55-69B Reference 12: http://www.xbrl.org/2003/role/exampleRef -Topic 470 -SubTopic 20 -Name Accounting Standards Codification -Section 55 -Paragraph 69E -Publisher FASB -URI https://asc.fasb.org/1943274/2147481568/470-20-55-69E Reference 13: http://www.xbrl.org/2009/role/commonPracticeRef -Topic 835 -SubTopic 30 -Name Accounting Standards Codification -Section 45 -Paragraph 2 -Publisher FASB -URI https://asc.fasb.org/1943274/2147482925/835-30-45-2 Reference 14: http://fasb.org/us-gaap/role/ref/legacyRef -Name Accounting Standards Codification -Topic 942 -SubTopic 470 -Section 50 -Paragraph 3 -Publisher FASB -URI https://asc.fasb.org/1943274/2147477734/942-470-50-3 + Details
Name: | us-gaap_ScheduleOfDebtInstrumentsTextBlock
Namespace Prefix: | us-gaap_
Data Type: | dtr-types:textBlockItemType
Balance Type: | na
Period Type: | duration