v3.25.3
(LOSS) EARNINGS PER SHARE
9 Months Ended
Sep. 30, 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 third 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 September 30,Nine Months Ended September 30,
 2025202420252024
 (In thousands, except per share data)
Basic EPS:
Numerator:
Net (loss) earnings$(2,336)$9,282 $33 $25,476 
Less: Net earnings attributed to participating securities— (182)(1)(494)
Net (loss) earnings attributable to common stock shareholders$(2,336)$9,100 $32 $24,982 
Denominator: (a)
Weighted average basic common shares outstanding162,857 162,686 161,959 164,332 
Basic (loss) earnings per share$(0.01)$0.06 $— $0.15 
Diluted EPS:
Numerator:
Net (loss) earnings$(2,336)$9,282 $33 $25,476 
Less: Net earnings attributed to participating securities— (176)(1)(481)
Net (loss) earnings attributable to common stock shareholders$(2,336)$9,106 $32 $24,995 
Denominator: (a)
Weighted average basic common shares outstanding162,857 162,686 161,959 164,332 
Dilutive securities— 5,664 5,018 4,327 
Weighted average diluted common shares outstanding162,857 168,350 166,977 168,659 
Antidilutive securities15,078 11,589 6,225 12,790 
Diluted (loss) earnings per share$(0.01)$0.05 $— $0.15 
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(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.