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NET LOSS PER SHARE | 6 Months Ended
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Jun. 30, 2025
Earnings Per Share [Abstract] |
NET LOSS PER SHARE | 14. NET LOSS PER SHARE The following table sets forth the computation of basic and diluted net loss per common share for the periods indicated (in thousands, except per share data):
| Three months ended June 30, |  | Six months ended June 30,
| 2025 |  | 2024 |  | 2025 |  | 2024
Numerator: |  |  |  |  |  |  |
Net loss attributable to stockholders of Beyond, Inc. | $ | (19,313) |  |  | $ | (42,578) |  |  | $ | (59,225) |  |  | $ | (116,506) |
Denominator: |  |  |  |  |  |  |
Weighted average shares of common stock outstanding—basic | 57,503 |  |  | 45,742 |  |  | 55,593 |  |  | 45,665 |
Weighted average shares of common stock outstanding—diluted | 57,503 |  |  | 45,742 |  |  | 55,593 |  |  | 45,665 |
Net loss per share of common stock: |  |  |  |  |  |  |
Basic | $ | (0.34) |  |  | $ | (0.93) |  |  | $ | (1.07) |  |  | $ | (2.55) |
Diluted | $ | (0.34) |  |  | $ | (0.93) |  |  | $ | (1.07) |  |  | $ | (2.55) |
The following shares were excluded from the calculation of diluted shares outstanding as their effect would have been anti-dilutive (in thousands):
| Three months ended June 30, |  | Six months ended June 30,
| 2025 |  | 2024 |  | 2025 |  | 2024
Restricted stock units, PSUs, and Performance Share Option | 3,344 |  |  | 4,109 |  |  | 3,344 |  |  | 4,109 |
Employee Stock Purchase Plan | 340 |  |  | 135 |  |  | 340 |  |  | 135 |

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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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