XML 42 R28.htm IDEA: XBRL DOCUMENT
v3.26.1

STOCKHOLDERS' EQUITY (DEFICIT) AND COMPENSATION ARRANGEMENTS (Tables) | 6 Months Ended
--- | ---
Jun. 30, 2026
Share-Based Payment Arrangement [Abstract] |
Schedule of Restricted Stock Unit Activity | The table below summarizes RSU activity for the six months ended June 30, 2026:
| RSUs |  | Weighted-Average Grant Date Fair Value (per unit)
Unvested at December 31, 2025 | 555,564 |  |  | $ | 17.36 |
Granted (1) | 732,737 |  |  | 16.34 |
Vested | (267,028) |  |  | 19.42 |
Forfeited | (52,862) |  |  | 14.80 |
Unvested at June 30, 2026 | 968,411 |  |  | $ | 16.16 |
(1) The number of RSUs with service and performance vesting conditions included in the granted amount reflects the shares that would be eligible to vest at 100% of the Performance Multiplier.
Schedule of Weighted-Average Assumptions for Stock Options | The weighted-average assumptions for stock options granted are outlined in the following table:
Dividend yield | 0.0 | %
Risk-free interest rate | 4.1 | %
Expected term (in years) | 2.00
Expected volatility | 78.2 | %
Schedule of Stock Options Activity | The table below summarizes stock option activity for the six months ended June 30, 2026:
| Options |  | Weighted-Average Exercise Price |  | Weighted-Average Remaining Contractual Term (in years) |  | Aggregate Intrinsic Value (in thousands)
Outstanding at December 31, 2025 | 3,062,500 |  |  | $ | 6.00 |  |  | 0.25 |  | $ | 35,556 |
Exercised | (3,062,500) |  |  | 6.00 |  |  | — |  |  | 32,616 |
Outstanding at June 30, 2026 | — |  |  | — |  |  | — |  |  | — |
Exercisable at June 30, 2026 | — |  |  | $ | — |  |  | — |  |  | $ | — |
Disclosure of Share-Based Compensation Arrangements by Share-Based Payment Award | The following table summarizes the outstanding PSU award stock price hurdles and service conditions of the 2024 Executive PSU and 2025 PSU programs:
| 2024 Executive PSUs |  | 2025 PSUs |
Stock price hurdles | $14.86; $20.14; $31.01; $68.82 |  | $19.75; $26.76; $31.01; $68.82 |
Service conditions | Incremental 33% of award met after May 1, 2025, May 1, 2026, and May 1, 2027 |  | Incremental 33% of award met after May 1, 2026, May 1, 2027, and May 1, 2028 |
Schedule of Share-Based Payment Arrangement, Outstanding PSU Award Activity | The following table summarizes the outstanding PSU award activity for the six months ended June 30, 2026:
| 2024 Executive PSUs |  | 2025 PSUs (1) |  | 2026 PSUs (2)
| Units |  | Wtd. Avg. Grant Date Fair Value |  | Units |  | Wtd. Avg. Grant Date Fair Value |  | Units |  | Wtd. Avg. Grant Date Fair Value
Unvested at December 31, 2025 | 2,590,355 |  |  | 14.00 |  |  | 1,730,068 |  |  | 24.14 |  |  | — |  |  | — |
Granted | — |  |  | — |  |  | 457,354 |  |  | 9.91 |  |  | 318,567 |  |  | 37.43 |
Vested | (837,643) |  |  | 13.89 |  |  | (23,721) |  |  | 30.75 |  |  | — |  |  | — |
Forfeited | — |  |  | — |  |  | (50,897) |  |  | 22.77 |  |  | — |  |  | — |
Unvested at June 30, 2026 | 1,752,712 |  |  | 14.05 |  |  | 2,112,804 |  |  | 21.02 |  |  | 318,567 |  |  | 37.43 |
(1) Relates to vesting upon certification by the Compensation Committee that certain service and performance conditions were satisfied during the six months ended June 30, 2026 under specified terms provided for under the grant agreements for our CEO, Dusan Senkypl, and former COO, Jiri Ponrt. (2) 2026 PSU presented at target (100% payout). Actual shares earned will range from 0% to 300% of target based on Groupon's rTSR percentile vs. the Russell 2000 Index at the end of the Performance Period (May 1, 2029), subject to the Negative TSR Cap, which is capped at 100% if Groupon absolute TSR is negative.
Schedule of Share-Based Payment Award, Equity Instrument Other than Options, Valuation Assumptions | The key inputs used in the Monte Carlo simulation and requisite service period for the 2024 Executive PSUs, 2025 PSUs, and 2026 PSUs are as follows:
| 2024 Executive PSUs |  | 2025 PSUs |  | 2026 PSUs
Grant Date | June 12, 2024 |  | October 14, 2024 |  | May 20, 2025 (1) |  | January 29, 2026 |  | May 1, 2026 (2)
Dividend Yield | 0.00 | % |  | 0.00 | % |  | 0.00 | % |  | 0.00 | % |  | 0.00 | %
Risk-free interest rate | 4.46 | % |  | 3.86 | % |  | 3.91 | % |  | 3.52 | % |  | 3.87 | %
Expected volatility | 95.73 | % |  | 98.70 | % |  | 98.88 | % |  | 85.81 | % |  | 92.81 | %
Requisite service period (in years) | 2.88 |  | 2.54 |  | 2.95 |  | 2.25 |  | 3.00
(1) Only one award of 2025 PSUs was granted in June 2025, three awards of 2025 PSUs were granted in July 2025, and four awards of 2025 PSUs were granted in October 2025. Key inputs used in the Monte Carlo simulation and requisite service period are materially the same as the awards granted in May 2025 (2) Only one award of 2026 PSUs was granted in June 2026. Key inputs used in the Monte Carlo simulation and requisite service period are materially the same as the awards granted in May 2026.

X
- Definition Schedule Of Share-Based Payment Award, Equity Instrument Other Than Options, Valuation Assumptions + References No definition available. + Details
Name: | grpn_ScheduleOfShareBasedPaymentAwardEquityInstrumentOtherThanOptionsValuationAssumptionsTableTextBlock
Namespace Prefix: | grpn_
Data Type: | dtr-types:textBlockItemType
Balance Type: | na
Period Type: | duration

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

X
- Definition Tabular disclosure of share-based payment arrangement. + References Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef -Topic 718 -SubTopic 10 -Name Accounting Standards Codification -Section 50 -Paragraph 2 -Publisher FASB -URI https://asc.fasb.org/1943274/2147480429/718-10-50-2 + Details
Name: | us-gaap_DisclosureOfShareBasedCompensationArrangementsByShareBasedPaymentAwardTextBlock
Namespace Prefix: | us-gaap_
Data Type: | dtr-types:textBlockItemType
Balance Type: | na
Period Type: | duration

X
- Definition Tabular disclosure of the number and weighted-average grant date fair value for restricted stock units that were outstanding at the beginning and end of the year, and the number of restricted stock units that were granted, vested, or forfeited during the year. + References Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef -Topic 718 -SubTopic 10 -Name Accounting Standards Codification -Section 50 -Paragraph 2 -Subparagraph (c)(1) -Publisher FASB -URI https://asc.fasb.org/1943274/2147480429/718-10-50-2 + Details
Name: | us-gaap_ScheduleOfShareBasedCompensationRestrictedStockUnitsAwardActivityTableTextBlock
Namespace Prefix: | us-gaap_
Data Type: | dtr-types:textBlockItemType
Balance Type: | na
Period Type: | duration

X
- Definition Tabular disclosure of the significant assumptions used during the year to estimate the fair value of stock options, including, but not limited to: (a) expected term of share options and similar instruments, (b) expected volatility of the entity's shares, (c) expected dividends, (d) risk-free rate(s), and (e) discount for post-vesting restrictions. + References Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef -Topic 718 -SubTopic 10 -Subparagraph (f)(2) -Name Accounting Standards Codification -Paragraph 2 -Section 50 -Publisher FASB -URI https://asc.fasb.org/1943274/2147480429/718-10-50-2 + Details
Name: | us-gaap_ScheduleOfShareBasedPaymentAwardStockOptionsValuationAssumptionsTableTextBlock
Namespace Prefix: | us-gaap_
Data Type: | dtr-types:textBlockItemType
Balance Type: | na
Period Type: | duration

X
- Definition Tabular disclosure of the change in stock options. + References Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef -Topic 718 -SubTopic 10 -Name Accounting Standards Codification -Section 50 -Paragraph 2 -Subparagraph (c)(1) -Publisher FASB -URI https://asc.fasb.org/1943274/2147480429/718-10-50-2 + Details
Name: | us-gaap_ScheduleOfStockOptionsRollForwardTableTextBlock
Namespace Prefix: | us-gaap_
Data Type: | dtr-types:textBlockItemType
Balance Type: | na
Period Type: | duration

X
- Definition Tabular disclosure of number and weighted-average grant date fair value for nonvested performance shares. + References Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef -Name Accounting Standards Codification -Section 50 -Subparagraph (c) -Paragraph 2 -SubTopic 10 -Topic 718 -Publisher FASB -URI https://asc.fasb.org/1943274/2147480429/718-10-50-2 + Details
Name: | us-gaap_ShareBasedCompensationPerformanceSharesAwardUnvestedActivityTableTextBlock
Namespace Prefix: | us-gaap_
Data Type: | dtr-types:textBlockItemType
Balance Type: | na
Period Type: | duration