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SEGMENT INFORMATION - Adjusted EBITDA to Earnings (Loss) Before Income Tax (Details) - USD ($) $ in Thousands | 3 Months Ended | 9 Months Ended
--- | --- | ---
Sep. 30, 2025 | Sep. 30, 2024 | Sep. 30, 2025 | Sep. 30, 2024
Segment Reporting [Abstract] |  |  |  |
Total Segment Adjusted EBITDA | $ 39,682 | $ 35,409 | $ 100,351 | $ 113,554
Stock-based compensation expense | (5,982) | (10,024) | (8,749) | (28,093)
Depreciation | (11,918) | (17,568) | (32,144) | (65,741)
Interest expense | (5,069) | (5,045) | (15,164) | (15,124)
Other income, net | 4,090 | 5,979 | 13,737 | 15,033
Earnings before income taxes | $ 20,803 | $ 8,751 | $ 58,031 | $ 19,629

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- Definition The Company's primary financial measure is Adjusted EBITDA, which is defined as operating income excluding: (1) stock-based compensation expense; (2) depreciation; and (3) acquisition-related items consisting of (i) amortization of intangible assets and impairments of goodwill and intangible assets, if applicable, and (ii) gains and losses recognized on changes in the fair value of contingent consideration arrangements. The Company believes this measure is useful for analysts and investors as this measure allows a more meaningful comparison between our performance and that of our competitors. Moreover, our management uses this measure internally to evaluate the performance of our business as a whole and our individual business segments, and this measure is one of the primary metrics by which our internal budgets are based and by which management is compensated. The above items are excluded from our Adjusted EBITDA measure because these items are non-cash in nature, and we believe that by excluding these items, Adjusted EBITDA corresponds more closely to the cash operating income generated from our business, from which capital investments are made and debt is serviced. Adjusted EBITDA has certain limitations in that it does not take into account the impact to IAC's statement of operations of certain expenses. + References No definition available. + Details
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