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(LOSS) EARNINGS PER SHARE | 3 Months Ended
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Mar. 31, 2025
Earnings Per Share [Abstract] |
(LOSS) EARNINGS PER SHARE | (LOSS) EARNINGS PER SHARE Vimeo common stock and Class B common stock are treated as one class of common stock for earnings per share ("EPS") purposes as both classes of common stock participate in earnings, dividends and other distributions on the same basis. Basic EPS is calculated using the two-class method since the Vimeo Restricted Shares are participating securities as they are unvested and have a non-forfeitable dividend right in the event the Company declares a cash dividend to common shareholders and participates in all other distributions of the Company in the same manner as all other Vimeo common shareholders. For the first quarter of 2025, no allocation of undistributed losses has been made as the Vimeo Restricted Shares do not participate in losses of the Company. Diluted EPS is calculated on the most dilutive basis under either the two-class method or treasury stock method, both of which exclude equity awards that are antidilutive. The computation of basic and diluted (loss) earnings per share attributable to common shareholders is as follows:
|  |  | Three Months Ended March 31,
|  |  |  |  | 2025 |  | 2024
|  |  |  |  | (In thousands, except per share data)
Basic EPS: |  |  |  |  |  |  |
Numerator: |  |  |  |  |  |  |
Net (loss) earnings |  |  |  |  | $ | (3,916) |  |  | $ | 6,073 |
Less: Net earnings attributed to participating securities |  |  |  |  | — |  |  | (117) |
Net (loss) earnings attributable to common stock shareholders |  |  |  |  | $ | (3,916) |  |  | $ | 5,956 |
Denominator: (a) |  |  |  |  |  |  |
Weighted average basic common shares outstanding |  |  |  |  | 161,328 |  |  | 165,033 |
Basic (loss) earnings per share |  |  |  |  | $ | (0.02) |  |  | $ | 0.04 |
Diluted EPS: |  |  |  |  |  |  |
Numerator: |  |  |  |  |  |  |
Net (loss) earnings |  |  |  |  | $ | (3,916) |  |  | $ | 6,073 |
Less: Net earnings attributed to participating securities |  |  |  |  | — |  |  | (115) |
Net (loss) earnings attributable to common stock shareholders |  |  |  |  | $ | (3,916) |  |  | $ | 5,958 |
Denominator: (a) |  |  |  |  |  |  |
Weighted average basic common shares outstanding |  |  |  |  | 161,328 |  |  | 165,033 |
Dilutive securities |  |  |  |  | — |  |  | 3,963 |
Weighted average diluted common shares outstanding |  |  |  |  | 161,328 |  |  | 168,996 |
Antidilutive securities |  |  |  |  | 21,621 |  |  | 12,812 |
Diluted (loss) earnings per share |  |  |  |  | $ | (0.02) |  |  | $ | 0.04 |
_____________________ (a) Vimeo Restricted Shares were excluded from the computation of average basic common shares outstanding for EPS purposes because the number of shares that ultimately vest is subject to the satisfaction of certain market conditions.

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- Definition The entire disclosure for earnings per share. + References Reference 1: http://www.xbrl.org/2003/role/disclosureRef -Topic 260 -SubTopic 10 -Name Accounting Standards Codification -Section 50 -Paragraph 1 -Subparagraph (c) -Publisher FASB -URI https://asc.fasb.org/1943274/2147482662/260-10-50-1 Reference 2: http://www.xbrl.org/2003/role/disclosureRef -Topic 260 -Name Accounting Standards Codification -Publisher FASB -URI https://asc.fasb.org/260/tableOfContent Reference 3: http://www.xbrl.org/2003/role/disclosureRef -Topic 260 -SubTopic 10 -Name Accounting Standards Codification -Section 50 -Paragraph 2 -Publisher FASB -URI https://asc.fasb.org/1943274/2147482662/260-10-50-2 Reference 4: http://www.xbrl.org/2003/role/disclosureRef -Topic 260 -SubTopic 10 -Name Accounting Standards Codification -Section 50 -Paragraph 3 -Publisher FASB -URI https://asc.fasb.org/1943274/2147482662/260-10-50-3 + Details
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