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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.

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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.

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