0001837686-22-000022 | 10-Q | XBRL Viewer

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Cover Page - shares	6 Months Ended
Cover Page - shares	Jun. 30, 2022	Jul. 29, 2022
Document Information [Line Items]
Document Type	10-Q
Document Quarterly Report	true
Document Period End Date	Jun. 30, 2022
Document Transition Report	false
Entity File Number	001-40420
Entity Registrant Name	VIMEO, INC.
Entity Incorporation, State or Country Code	DE
Entity Tax Identification Number	85-4334195
Entity Address, Address Line One	330 West 34th Street, 5th Floor
Entity Address, City or Town	New York
Entity Address, State or Province	NY
Entity Address, Postal Zip Code	10001
City Area Code	212
Local Phone Number	524-8791
Title of 12(b) Security	Common Stock, par value $0.01 per share
Trading Symbol	VMEO
Security Exchange Name	NASDAQ
Entity Current Reporting Status	Yes
Entity Interactive Data Current	Yes
Entity Filer Category	Non-accelerated Filer
Entity Small Business	false
Entity Emerging Growth Company	true
Entity Ex Transition Period	true
Entity Shell Company	false
Entity Central Index Key	0001837686
Current Fiscal Year End Date	--12-31
Document Fiscal Year Focus	2022
Document Fiscal Period Focus	Q2
Amendment Flag	false
Common Stock
Document Information [Line Items]
Entity Common Stock, Shares Outstanding		156,983,661
Class B common stock
Document Information [Line Items]
Entity Common Stock, Shares Outstanding		9,399,250
Former Address
Document Information [Line Items]
Entity Address, Address Line One	555 West 18th Street
Entity Address, City or Town	New York
Entity Address, State or Province	NY
Entity Address, Postal Zip Code	10011

CONSOLIDATED BALANCE SHEET - USD ($) $ in Thousands	Jun. 30, 2022	Dec. 31, 2021
ASSETS
Cash and cash equivalents	$ 268,078	$ 321,900
Accounts receivable, net	39,986	29,451
Prepaid expenses and other current assets	19,715	18,811
Total current assets	327,779	370,162
Leasehold improvements and equipment, net	1,497	2,868
Goodwill	245,406	242,586
Intangible assets with definite lives, net	7,936	11,008
Other non-current assets	16,428	22,737
TOTAL ASSETS	599,046	649,361
LIABILITIES:
Accounts payable, trade	3,364	17,501
Deferred revenue	176,918	173,167
Accrued expenses and other current liabilities	62,857	67,385
Total current liabilities	243,139	258,053
Other long-term liabilities	6,478	20,713
Commitments and contingencies
SHAREHOLDERS' EQUITY:
Preferred stock, value	0	0
Additional paid-in-capital	737,239	704,796
Accumulated deficit	(388,836)	(335,776)
Accumulated other comprehensive loss	(638)	(86)
Total shareholders' equity	349,429	370,595
TOTAL LIABILITIES AND SHAREHOLDERS' EQUITY	599,046	649,361
Common Stock
SHAREHOLDERS' EQUITY:
Common stock, value	1,570	1,567
Class B common stock
SHAREHOLDERS' EQUITY:
Common stock, value	$ 94	$ 94

CONSOLIDATED BALANCE SHEET (Parenthetical) - $ / shares	Jun. 30, 2022	Dec. 31, 2021
Preferred stock, par value (USD per share)	$ 0.01	$ 0.01
Preferred stock authorized (in shares)	100,000,000	100,000,000
Preferred stock issued (in shares)	0	0
Preferred stock outstanding (in shares)	0	0
Common Stock
Common stock, par value (USD per share)	$ 0.01	$ 0.01
Common stock authorized (in shares)	1,600,000,000	1,600,000,000
Common stock issued (in shares)	156,977,000	156,708,000
Common stock outstanding (in shares)	156,977,000	156,708,000
Class B common stock
Common stock, par value (USD per share)	$ 0.01	$ 0.01
Common stock authorized (in shares)	400,000,000	400,000,000
Common stock issued (in shares)	9,399,000	9,399,000
Common stock outstanding (in shares)	9,399,000	9,399,000

CONSOLIDATED STATEMENT OF OPERATIONS - USD ($) $ in Thousands	3 Months Ended		6 Months Ended
	Jun. 30, 2022	Jun. 30, 2021	Jun. 30, 2022	Jun. 30, 2021
Revenue	$ 110,977	$ 96,046	$ 219,331	$ 185,468
Cost of revenue (exclusive of depreciation shown separately below)	26,878	25,771	53,634	50,727
Gross profit	84,099	70,275	165,697	134,741
Operating expenses:
Research and development expense	35,728	27,062	70,146	48,538
Sales and marketing expense	43,080	40,248	86,236	72,317
General and administrative expense	29,710	21,508	58,322	36,026
Depreciation	1,537	186	1,913	300
Amortization of intangibles	1,341	1,583	2,632	3,471
Total operating expenses	111,396	90,587	219,249	160,652
Operating loss	(27,297)	(20,312)	(53,552)	(25,911)
Interest expense	(122)	(122)	(243)	(186)
Interest expense–related party	0	0	0	(726)
Other income, net	1,172	142	1,513	10,229
Loss before income taxes	(26,247)	(20,292)	(52,282)	(16,594)
Income tax provision	(255)	(100)	(778)	(485)
Net loss	$ (26,502)	$ (20,392)	$ (53,060)	$ (17,079)
Per share information:
Basic loss per share (USD per share)	$ (0.16)	$ (0.13)	$ (0.33)	$ (0.11)
Diluted loss per share (USD per share)	$ (0.16)	$ (0.13)	$ (0.33)	$ (0.11)
Stock-based compensation expense by function:
Compensation expense	$ 18,672	$ 14,695	$ 32,865	$ 19,607
Cost of revenue
Stock-based compensation expense by function:
Compensation expense	237	169	401	189
Research and development expense
Stock-based compensation expense by function:
Compensation expense	6,722	5,748	11,421	7,468
Sales and marketing expense
Stock-based compensation expense by function:
Compensation expense	2,443	1,498	3,375	1,820
General and administrative expense
Stock-based compensation expense by function:
Compensation expense	$ 9,270	$ 7,280	$ 17,668	$ 10,130

CONSOLIDATED STATEMENT OF COMPREHENSIVE OPERATIONS - USD ($) $ in Thousands	3 Months Ended		6 Months Ended
	Jun. 30, 2022	Jun. 30, 2021	Jun. 30, 2022	Jun. 30, 2021
Statement of Comprehensive Income [Abstract]
Net loss	$ (26,502)	$ (20,392)	$ (53,060)	$ (17,079)
Other comprehensive (loss) income:
Change in foreign currency translation	(406)	23	(552)	1
Total other comprehensive (loss) income	(406)	23	(552)	1
Comprehensive loss	$ (26,908)	$ (20,369)	$ (53,612)	$ (17,078)

- Definition

The portion of profit or loss for the period, net of income taxes, which is attributable to the parent.

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- Definition

Amount after tax and reclassification adjustments of other comprehensive income (loss).

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CONSOLIDATED STATEMENT OF SHAREHOLDERS' EQUITY - USD ($) shares in Thousands, $ in Thousands	Total	Common Stock Common Stock	Common Stock Class B common stock	Common Stock Vimeo OpCo Class A Voting stock	Common Stock Vimeo OpCo Class B Non-Voting stock	Additional Paid-in-Capital	Accumulated Deficit	Accumulated Other Comprehensive Loss
Balance at beginning of period at Dec. 31, 2020	$ 85,080	$ 0	$ 0	$ 837	$ 663	$ 366,676	$ (283,009)	$ (87)
Balance at beginning of period (in shares) at Dec. 31, 2020		0	0	83,656	66,285
Increase (Decrease) in Stockholders' Equity [Roll Forward]
Net loss	(17,079)						(17,079)
Other comprehensive (loss) income	1							1
Stock-based compensation expense	19,607					19,607
Amounts related to settlement of equity awards	(8,736)	$ 2		$ 1		(8,739)
Amounts related to settlement of equity awards (in shares)		213		133
Issuance of common stock, net of fees	299,750			$ 90		299,660
Issuance of common stock, net of fees (in shares)				9,000
Exchange of shares related to Spin-off	0	$ 1,500	$ 94	$ (928)	$ (663)	(3)
Exchange of shares related to Spin-off (in shares)		149,981	9,399	(92,789)	(66,285)
Restricted Stock Award	0	$ 49				(49)
Restricted Stock Award (in shares)		4,871
Other	515					515
Balance at end of period at Jun. 30, 2021	379,138	$ 1,551	$ 94	$ 0	$ 0	677,667	(300,088)	(86)
Balance at end of period (in shares) at Jun. 30, 2021		155,065	9,399	0	0
Balance at beginning of period at Mar. 31, 2021	389,134	$ 0	$ 0	$ 928	$ 663	667,348	(279,696)	(109)
Balance at beginning of period (in shares) at Mar. 31, 2021		0	0	92,789	66,285
Increase (Decrease) in Stockholders' Equity [Roll Forward]
Net loss	(20,392)						(20,392)
Other comprehensive (loss) income	23							23
Stock-based compensation expense	14,695					14,695
Amounts related to settlement of equity awards	(4,335)	$ 2				(4,337)
Amounts related to settlement of equity awards (in shares)		213
Exchange of shares related to Spin-off	0	$ 1,500	$ 94	$ (928)	$ (663)	(3)
Exchange of shares related to Spin-off (in shares)		149,981	9,399	(92,789)	(66,285)
Restricted Stock Award	0	$ 49				(49)
Restricted Stock Award (in shares)		4,871
Other	13					13
Balance at end of period at Jun. 30, 2021	379,138	$ 1,551	$ 94	$ 0	$ 0	677,667	(300,088)	(86)
Balance at end of period (in shares) at Jun. 30, 2021		155,065	9,399	0	0
Balance at beginning of period at Dec. 31, 2021	370,595	$ 1,567	$ 94			704,796	(335,776)	(86)
Balance at beginning of period (in shares) at Dec. 31, 2021		156,708	9,399
Increase (Decrease) in Stockholders' Equity [Roll Forward]
Net loss	(53,060)						(53,060)
Other comprehensive (loss) income	(552)							(552)
Stock-based compensation expense	32,865					32,865
Amounts related to settlement of equity awards	(419)	$ 3				(422)
Amounts related to settlement of equity awards (in shares)		269
Balance at end of period at Jun. 30, 2022	349,429	$ 1,570	$ 94			737,239	(388,836)	(638)
Balance at end of period (in shares) at Jun. 30, 2022		156,977	9,399
Balance at beginning of period at Mar. 31, 2022	358,048	$ 1,569	$ 94			718,951	(362,334)	(232)
Balance at beginning of period (in shares) at Mar. 31, 2022		156,874	9,399
Increase (Decrease) in Stockholders' Equity [Roll Forward]
Net loss	(26,502)						(26,502)
Other comprehensive (loss) income	(406)							(406)
Stock-based compensation expense	18,672					18,672
Amounts related to settlement of equity awards	(383)	$ 1				(384)
Amounts related to settlement of equity awards (in shares)		103
Balance at end of period at Jun. 30, 2022	$ 349,429	$ 1,570	$ 94			$ 737,239	$ (388,836)	$ (638)
Balance at end of period (in shares) at Jun. 30, 2022		156,977	9,399

CONSOLIDATED STATEMENT OF SHAREHOLDERS' EQUITY (Unaudited) (Parenthetical)	Jun. 30, 2021 $ / shares
Common Stock
Common stock, par value (USD per share)	$ 0.01
Class B common stock
Common stock, par value (USD per share)	0.01
Class A Voting common stock of Vimeo OpCo
Common stock, par value (USD per share)	0.01
Class B Non-Voting common stock of Vimeo OpCo
Common stock, par value (USD per share)	$ 0.01

CONSOLIDATED STATEMENT OF CASH FLOWS - USD ($) $ in Thousands	6 Months Ended
	Jun. 30, 2022	Jun. 30, 2021
Cash flows from operating activities:
Net loss	$ (53,060)	$ (17,079)
Adjustments to reconcile net loss to net cash (used in) provided by operating activities:
Stock-based compensation expense	32,865	19,607
Amortization of intangibles	2,632	3,471
Depreciation	1,913	300
Provision for credit losses	7,015	280
Gain on the sale of an asset	0	(10,217)
Non-cash lease expense	3,421	825
Other adjustments, net	(719)	540
Changes in assets and liabilities:
Accounts receivable	(18,225)	(5,248)
Prepaid expenses and other assets	(2,870)	(6,925)
Accounts payable and other liabilities	(26,127)	3,026
Deferred revenue	4,445	29,571
Net cash (used in) provided by operating activities	(48,710)	18,151
Cash flows from investing activities:
Acquisitions, net of cash acquired	21	0
Capital expenditures	(630)	(215)
Proceeds from the sale of an asset	1,611	7,768
Net cash provided by investing activities	1,002	7,553
Cash flows from financing activities:
Proceeds from sale of common stock, net of fees	0	299,750
Principal payments on related-party debt	0	(94,565)
Deferred financing costs	0	(1,440)
Withholding taxes paid related to equity awards	(5,126)	(8,181)
Proceeds from exercise of stock options	18	4
Other	(621)	0
Net cash (used in) provided by financing activities	(5,729)	195,568
Total cash (used) provided	(53,437)	221,272
Effect of exchange rate changes on cash and cash equivalents and restricted cash	(488)	(57)
Net (decrease) increase in cash and cash equivalents and restricted cash	(53,925)	221,215
Cash and cash equivalents and restricted cash at beginning of period	322,345	110,037
Cash and cash equivalents and restricted cash at end of period	$ 268,420	$ 331,252

ORGANIZATION AND BASIS OF PRESENTATION	6 Months Ended
ORGANIZATION AND BASIS OF PRESENTATION	Jun. 30, 2022
Organization, Consolidation and Presentation of Financial Statements [Abstract]
ORGANIZATION AND BASIS OF PRESENTATION	ORGANIZATION AND BASIS OF PRESENTATION Description of Business Vimeo is the world’s leading all-in-one video software solution, providing the full breadth of video tools through a software-as-a-service model. Vimeo’s comprehensive and cloud-based tools empower its users to create, collaborate and communicate with video on a single, turnkey platform. As used herein, "Vimeo," "we," "our" or "us" and similar terms in these consolidated financial statements refer to Vimeo, Inc. (formerly Vimeo Holdings, Inc.) and its subsidiaries (unless the context requires otherwise). Spin-off On May 25, 2021, Vimeo completed its separation from IAC/InterActiveCorp ("IAC") through a series of transactions (which we refer to as the “Spin-off”) that resulted in the pre-transaction stockholders of IAC directly owning shares in both IAC and Vimeo, and in Vimeo becoming a separately traded public company. The Spin-off was structured to include the following steps: •Certain restructuring transactions, including, among other things, the transfer to Vimeo of IAC’s equity interests in Vimeo.com, Inc. ("Vimeo OpCo," formerly known as Vimeo, Inc.), and the repayment by Vimeo OpCo of all outstanding intercompany debt owed to IAC and its subsidiaries (other than Vimeo OpCo’s subsidiaries). •Amending IAC’s certificate of incorporation to provide for: ◦the reclassification of each share of IAC common stock, par value $0.001 into (i) one share of IAC common stock, par value $0.0001 and (ii) 1/100th of a share of IAC Series 1 mandatorily exchangeable preferred stock that was automatically exchanged for a number of shares of Vimeo common stock equal to an exchange ratio of 1.6235 (the "Spin-off Exchange Ratio," with holders receiving cash in lieu of any fractional shares of Vimeo common stock resulting, after aggregation, from the reclassification); and ◦the reclassification of each share of IAC Class B common stock, par value $0.001 into (i) one share of IAC Class B common stock, par value $0.0001 and (ii) 1/100th of a share of IAC Series 2 mandatorily exchangeable preferred stock that was automatically exchanged for a number of shares of Vimeo Class B common stock equal to the Spin-off Exchange Ratio (with holders receiving cash in lieu of any fractional shares of Vimeo Class B common stock resulting, after aggregation, from the reclassification). •The effectiveness of certain other amendments to IAC's certificate of incorporation. Prior to the Spin-off, IAC indirectly owned approximately 88% of Vimeo OpCo's outstanding shares, with the remaining Vimeo OpCo shares held by third parties. In connection with the Spin-off, the Vimeo OpCo shareholders agreement required IAC to cause the conversion of the Vimeo OpCo shares held by such non-IAC Vimeo OpCo stockholders into Vimeo common stock, which we refer to as the “Vimeo minority exchange.” The shareholders agreement also required that the non-IAC Vimeo OpCo stockholders be compensated (in the form of additional Vimeo equity) for dilution resulting from the issuance of Vimeo options in respect of vested IAC employee option awards that were adjusted in the Spin-off. Each such Vimeo OpCo shareholder was compensated for their ratable portion of 50% of the intrinsic value of the Vimeo options so issued, measured at the time of the Spin-off. The Vimeo Merger, as defined below, was completed pre-market on May 25, 2021 and satisfied these obligations. On the terms and subject to the conditions of the Agreement and Plan of Merger, as amended and restated on March 12, 2021 (the “Vimeo Merger Agreement”), following the Spin-off on May 25, 2021, Stream Merger Sub, Inc., a Delaware corporation and a wholly owned subsidiary of Vimeo (“Merger Sub”) merged with and into Vimeo OpCo, with Vimeo OpCo surviving as a wholly-owned subsidiary of Vimeo (the “Vimeo Merger”). Each share of Vimeo OpCo capital stock held prior to the Vimeo Merger by a non-IAC Vimeo OpCo stockholder was converted into 1.0143 ("Vimeo Merger Exchange Ratio") shares of Vimeo common stock (with holders receiving cash in lieu of any fractional shares of Vimeo common stock resulting, after aggregation, from the Vimeo Merger). Additionally, each restricted stock unit ("RSU") corresponding to shares of Vimeo OpCo ("Vimeo OpCo RSU") was converted into an RSU corresponding to shares of Vimeo common stock (“Vimeo RSU”), with the number of shares covered by such Vimeo RSU equal to the number of shares covered by the Vimeo OpCo RSU times the Vimeo Merger Exchange Ratio. Each stock appreciation right ("SAR") corresponding to shares of Vimeo OpCo (“Vimeo OpCo SAR”) was converted into a SAR corresponding to shares of Vimeo common stock (“Vimeo SAR”), with the number of shares covered by such Vimeo SAR equal to the number of shares covered by the Vimeo OpCo SAR times the Vimeo Merger Exchange Ratio and the per share exercise price of such Vimeo SAR equal to the per share exercise price of the Vimeo OpCo SAR divided by the Vimeo Merger Exchange Ratio. Basis of Presentation and Consolidation The accompanying unaudited interim consolidated financial statements have been prepared in accordance with U.S. generally accepted accounting principles ("GAAP") and with the rules and regulations of the Securities and Exchange Commission ("SEC"). Accordingly, they do not include all of the information and notes required by GAAP for complete annual financial statements. In the opinion of management, the accompanying unaudited interim consolidated financial statements include all adjustments considered necessary for a fair presentation. Interim results are not necessarily indicative of the results that may be expected for the full year. The information included in this Form 10-Q should be read in conjunction with the annual audited consolidated financial statements and accompanying notes included in our Annual Report on Form 10-K for the fiscal year ended December 31, 2021. All intercompany transactions and balances between and among Vimeo and its subsidiaries have been eliminated. All related party transactions between Vimeo and IAC and its subsidiaries, other than amounts related to the settlement of Vimeo equity awards and borrowings from and principal payments to certain IAC subsidiaries, are reflected in the accompanying consolidated statement of cash flows as operating activities. Amounts related to the settlement of Vimeo equity awards and borrowings from and principal payments to certain IAC subsidiaries, are reflected in the accompanying consolidated statement of cash flows as financing activities. All related party balances between Vimeo and IAC and its subsidiaries, other than borrowings from and principal payments to certain IAC subsidiaries, are reflected in the accompanying consolidated balance sheet within "Accrued expenses and other current liabilities" and "Other long-term liabilities". Prior to the Spin-off, the consolidated financial statements of Vimeo OpCo and subsidiaries were prepared on a standalone basis and were derived from the historical accounting records of Vimeo OpCo and IAC. The accompanying consolidated financial statements reflect the historical financial position, results of operations and cash flows of Vimeo and its subsidiaries since their respective dates of acquisition by Vimeo and the allocation to Vimeo of certain IAC corporate expenses relating to Vimeo based on the historical accounting records of IAC. The allocation of certain IAC corporate expenses is reflected in the accompanying consolidated balance sheet within "Additional paid-in-capital." Additionally, income taxes were computed for Vimeo on an as if standalone, separate tax return basis and payments to and refunds from IAC for Vimeo’s share of IAC’s consolidated state tax return liabilities have been reflected within cash flows from operating activities in the accompanying consolidated statement of cash flows. In management’s opinion, the assumptions underlying the historical consolidated financial statements of Vimeo, including the basis on which the expenses have been allocated from IAC, are reasonable. However, these allocations may not reflect the expenses that Vimeo would have incurred as an independent, standalone company for the periods presented. Accounting Estimates Management of Vimeo is required to make certain estimates, judgments and assumptions during the preparation of its consolidated financial statements in accordance with GAAP that affect the amounts reported in the accompanying consolidated financial statements and footnotes thereto. Actual results could differ from these estimates. Significant estimates and judgments inherent in the preparation of the accompanying consolidated financial statements include those related to: the carrying value of accounts receivable, including the determination of the allowance for credit losses; the determination of the estimated customer relationship period for certain costs to obtain a contract with a customer; the carrying value of right-of-use assets ("ROU assets"); the useful lives and recoverability of intangible assets with definite lives; the recoverability of goodwill; contingencies; unrecognized tax benefits; the valuation allowance for deferred income tax assets; and the fair value of and forfeiture rates for stock-based awards, among others. Vimeo bases its estimates, judgments and assumptions on historical experience, its forecasts and budgets and other factors that Vimeo considers relevant. Recent Accounting Pronouncements There are no recently issued accounting pronouncements that have not yet been adopted that are expected to have a material effect on the accompanying consolidated results of operations, financial condition or cash flows of Vimeo. Reclassifications Certain prior year amounts have been reclassified to conform to the current year presentation.

REVENUE	6 Months Ended
REVENUE	Jun. 30, 2022
Revenue from Contract with Customer [Abstract]
REVENUE	REVENUE Revenue Recognition Vimeo's revenue is derived primarily from SaaS subscription fees paid by customers for self-serve and sales-assisted subscription plans. Revenue, in the amount that reflects the consideration Vimeo expects to be entitled to, is recognized on a straight-line basis over the contractual term of the arrangement beginning on the date that the service is made available to the customer. Subscription periods generally range from one month to three years with the most common being an annual subscription and are generally non-cancellable. Deferred Revenue Deferred revenue consists of payments that are received or are contractually due in advance of Vimeo's performance. Vimeo’s deferred revenue is reported on a contract-by-contract basis at the end of each reporting period. Vimeo classifies deferred revenue as current when the term of the applicable subscription period or expected completion of its performance obligation is one year or less. The current and non-current deferred revenue balances at June 30, 2022 were $176.9 million and $1.3 million, respectively. Non-current deferred revenue is included in "Other long-term liabilities" in the accompanying consolidated balance sheet. The current and non-current deferred revenue balances at December 31, 2021 were $173.2 million and $1.3 million, respectively. During the six months ended June 30, 2022, Vimeo recognized $141.3 million of revenue that was included in the deferred revenue balance at December 31, 2021. During the six months ended June 30, 2021, Vimeo recognized $110.7 million of revenue that was included in the deferred revenue balance at December 31, 2020. Practical Expedients and Exemptions As permitted under the practical expedient available under Accounting Standards Update No. 2014-09, Revenue from Contracts with Customers, Vimeo does not disclose the value of unsatisfied performance obligations for (i) contracts with an original expected length of one year or less, (ii) contracts with variable consideration that is allocated entirely to unsatisfied performance obligations or to a wholly unsatisfied promise accounted for under the series guidance, and (iii) contracts for which Vimeo recognizes revenue at the amount which Vimeo has the right to invoice for services performed. Assets Recognized from the Costs to Obtain a Contract with a Customer Vimeo has determined certain costs, primarily commissions paid to employees pursuant to certain sales incentive programs, and mobile app store fees, meet the requirements to be capitalized as a cost of obtaining a contract. Commissions paid to employees pursuant to certain sales incentive programs are amortized over the estimated customer relationship period. Vimeo calculates the estimated customer relationship period as the average customer life, which is based on historical data. When customer renewals are expected and the renewal commission is not commensurate with the initial commission, the average customer life includes renewal periods. For sales incentive programs where the customer relationship period is one year or less, Vimeo has elected the practical expedient to expense the costs as incurred. Vimeo capitalizes and amortizes mobile app store fees over the term of the applicable subscription. The current and non-current contract asset balances are included in "Prepaid expenses and other current assets" and "Other non-current assets", respectively, in the accompanying consolidated balance sheet and were $3.8 million and $6.7 million, and $3.5 million and $6.2 million, at June 30, 2022 and December 31, 2021, respectively.

- Definition

The entire disclosure of revenue from contract with customer to transfer good or service and to transfer nonfinancial asset. Includes, but is not limited to, disaggregation of revenue, credit loss recognized from contract with customer, judgment and change in judgment related to contract with customer, and asset recognized from cost incurred to obtain or fulfill contract with customer. Excludes insurance and lease contracts.

+ References

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+ Details

INCOME TAXES	6 Months Ended
INCOME TAXES	Jun. 30, 2022
Income Tax Disclosure [Abstract]
INCOME TAXES	INCOME TAXES Vimeo was included within IAC’s tax group for purposes of federal and consolidated state income tax return filings through the Spin-off. For 2021, the income tax provision was computed for Vimeo on an as-if-standalone separate tax return basis. Payments to and refunds from IAC for Vimeo's share of IAC’s consolidated state tax return liabilities, calculated on this basis, have been reflected within cash flows from operating activities in the accompanying consolidated statement of cash flows. For 2022, the income tax provision is computed for Vimeo on a true standalone basis. At the end of each interim period, Vimeo estimates the annual expected effective income tax rate and applies that rate to its ordinary year-to-date earnings or loss with discrete items recorded in the period. The estimates used to compute the provision or benefit for income taxes may change as new events occur, additional information is obtained, or Vimeo's tax environment changes. For the three months ended June 30, 2022 and 2021, Vimeo recorded an income tax provision of $0.3 million and $0.1 million, respectively. For the six months ended June 30, 2022 and 2021, Vimeo recorded an income tax provision of $0.8 million and $0.5 million, respectively. Vimeo is in a net operating loss ("NOL") position for federal and state income tax purposes. The largest deferred tax assets are NOLs. Vimeo has recorded a valuation allowance for the majority of its net deferred tax assets because it has concluded that it is more likely than not that the NOLs will not be utilized due to its history of pre-tax losses. At June 30, 2022 and December 31, 2021, unrecognized tax benefits were $3.0 million and $2.5 million, respectively. If unrecognized tax benefits at June 30, 2022 are subsequently recognized, there would be no impact to income tax provision due to the valuation allowance on deferred tax assets. Vimeo believes no unrecognized tax benefits would decrease by June 30, 2023. Vimeo recognizes interest and penalties related to unrecognized tax benefits, if applicable, in income tax provision. There are currently no accruals for interest or penalties.

- Definition

The entire disclosure for income taxes. Disclosures may include net deferred tax liability or asset recognized in an enterprise's statement of financial position, net change during the year in the total valuation allowance, approximate tax effect of each type of temporary difference and carryforward that gives rise to a significant portion of deferred tax liabilities and deferred tax assets, utilization of a tax carryback, and tax uncertainties information.

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+ Details

FAIR VALUE MEASUREMENTS

6 Months Ended

Jun. 30, 2022

Fair Value Disclosures [Abstract]

FAIR VALUE MEASUREMENTS

Vimeo's financial instruments that are measured at fair value on a recurring basis are as follows:


	June 30, 2022
	Quoted Market Prices for Identical Assets in Active Markets (Level 1)		Significant Other Observable Inputs (Level 2)		Significant Unobservable Inputs (Level 3)		Total Fair Value Measurements
	(In thousands)
Assets:
Cash equivalents:
Money market funds	$	254,818	$	—	$	—	$	254,818
Time deposits	—		256		—		256
Total	$	254,818	$	256	$	—	$	255,074

Liabilities:
Contingent consideration arrangements	$	—	$	—	$	13,108	$	13,108


	December 31, 2021
	Quoted Market Prices for Identical Assets in Active Markets (Level 1)		Significant Other Observable Inputs (Level 2)		Significant Unobservable Inputs (Level 3)		Total Fair Value Measurements
	(In thousands)
Assets:
Cash equivalents:
Money market funds	$	305,836	$	—	$	—	$	305,836



Liabilities:
Contingent consideration arrangements	$	—	$	—	$	12,200	$	12,200

Vimeo's non-financial assets, such as goodwill, intangible assets with definite lives, ROU assets and leasehold improvements and equipment, are adjusted to fair value only if an impairment is recognized. Such fair value measurements are based predominantly on Level 3 inputs.

The changes in the Company's financial instruments that are measured at fair value on a recurring basis using significant unobservable inputs (Level 3) are as follows:


	Three Months Ended June 30, 2022		Six Months Ended June 30, 2022
	(In thousands)
Balance at beginning of period	$	13,777	$	12,200

Total net losses (gains):
Included in operating loss	(669)		(669)
Measurement period adjustments	—		1,577
Settlements	—		—
Balance at end of period	$	13,108	$	13,108

Contingent Consideration Arrangements

At June 30, 2022, the Company had two outstanding contingent consideration arrangements related to the acquisitions of Wibbitz Ltd. (“Wibbitz”) and WIREWAX Ltd. (“Wirewax”), which were completed on November 10, 2021 and December 6, 2021, respectively. The maximum contingent payments related to these arrangements are $15.0 million for Wibbitz and $10.0 million for Wirewax. The fair values of the contingent consideration arrangements were finalized during the first quarter of 2022, when the Company recorded measurement period adjustments to increase the provisional amounts recorded by approximately $1.6 million. These changes were recorded as an increase to "Goodwill" in the accompanying consolidated balance sheets. As of June 30, 2022, the allocation of the purchase price for the two acquisitions has been completed. The final acquisition date fair values for the contingent consideration arrangements for Wibbitz and Wirewax were $5.6 million and $8.2 million, respectively.

The fair value of each of the contingent consideration arrangements was determined by using probability weighted analyses to estimate the contingent payments, adjusted to fair value by applying a discount rate. The Company remeasures the fair value of each contingent consideration arrangement each reporting period and any adjustments are recognized in "General and administrative expense" in the consolidated statement of operations.

The contingent consideration arrangement for Wibbitz is dependent upon the amount of revenue generated by Wibbitz subscribers who migrate to the Vimeo platform by December 31, 2022. During the quarter ended June 30, 2022, the fair value of the contingent consideration liability was reduced by approximately $1.6 million due primarily to a decrease in forecasted Wibbitz revenue during the earnout period.

The contingent consideration arrangement for Wirewax is based upon achievement of an integration milestone and attainment of certain revenue thresholds within two years of the acquisition. The integration milestone was met during the quarter ended June 30, 2022, resulting in a payment of $4.8 million in July 2022, which is consistent with the fair value estimated as of the acquisition date. Additionally during the quarter ended June 30, 2022, the fair value of the contingent consideration arrangement based on the attainment of certain revenue thresholds was increased by $0.9 million, due primarily to the expected attainment of certain revenue thresholds earlier than previously estimated.

At June 30, 2022, $13.1 million of contingent consideration is included in “Accrued expenses and other current liabilities” in the accompanying consolidated balance sheet. At December 31, 2021, $12.2 million of contingent consideration is included in "Other long-term liabilities" in the accompanying consolidated balance sheet.

- Definition

The entire disclosure for the fair value of financial instruments (as defined), including financial assets and financial liabilities (collectively, as defined), and the measurements of those instruments as well as disclosures related to the fair value of non-financial assets and liabilities. Such disclosures about the financial instruments, assets, and liabilities would include: (1) the fair value of the required items together with their carrying amounts (as appropriate); (2) for items for which it is not practicable to estimate fair value, disclosure would include: (a) information pertinent to estimating fair value (including, carrying amount, effective interest rate, and maturity, and (b) the reasons why it is not practicable to estimate fair value; (3) significant concentrations of credit risk including: (a) information about the activity, region, or economic characteristics identifying a concentration, (b) the maximum amount of loss the entity is exposed to based on the gross fair value of the related item, (c) policy for requiring collateral or other security and information as to accessing such collateral or security, and (d) the nature and brief description of such collateral or security; (4) quantitative information about market risks and how such risks are managed; (5) for items measured on both a recurring and nonrecurring basis information regarding the inputs used to develop the fair value measurement; and (6) for items presented in the financial statement for which fair value measurement is elected: (a) information necessary to understand the reasons for the election, (b) discussion of the effect of fair value changes on earnings, (c) a description of [similar groups] items for which the election is made and the relation thereof to the balance sheet, the aggregate carrying value of items included in the balance sheet that are not eligible for the election; (7) all other required (as defined) and desired information.

+ References + Details

REVOLVING CREDIT FACILITY	6 Months Ended
REVOLVING CREDIT FACILITY	Jun. 30, 2022
Debt Disclosure [Abstract]
REVOLVING CREDIT FACILITY	REVOLVING CREDIT FACILITYOn February 12, 2021, Vimeo OpCo entered into a $100 million revolving credit facility (the "Credit Facility"), which expires on February 12, 2026. Any borrowings under the Credit Facility are guaranteed by Vimeo's wholly-owned material domestic subsidiaries, if any, and are secured by substantially all assets of Vimeo and any guarantors, subject to certain exceptions. At June 30, 2022, the commitment fee, which is based on the consolidated net leverage ratio most recently reported and the average daily amount of the available revolving commitments, was 20 basis points. Any borrowings under the Credit Facility would bear interest, at Vimeo's option, at either a base rate or LIBOR, in each case plus an applicable margin, which is determined by reference to a pricing grid based on Vimeo’s consolidated net leverage ratio. The financial covenants require Vimeo to maintain a minimum liquidity of not less than $50.0 million until December 31, 2022 and, thereafter, at the end of each quarterly test period, a consolidated net leverage ratio (as defined in the agreement) of not more than 5.5 to 1.0. The Credit Facility also contains customary affirmative and negative covenants, including covenants that would limit Vimeo’s ability to pay dividends or make distributions on or repurchase certain equity interests in the event a default has occurred or Vimeo’s consolidated net leverage ratio exceeds 4.0 to 1.0. At June 30, 2022, there were no outstanding borrowings under the Credit Facility. In December 2021, Vimeo agreed to cease any borrowings under certain non-USD currencies and certain USD tenors due to the applicable LIBOR benchmark rates no longer being available publicly from and after December 31, 2021 and until an amendment is made to the Credit Facility to replace LIBOR with an alternative benchmark.

- Definition

The entire disclosure for information about short-term and long-term debt arrangements, which includes amounts of borrowings under each line of credit, note payable, commercial paper issue, bonds indenture, debenture issue, own-share lending arrangements and any other contractual agreement to repay funds, and about the underlying arrangements, rationale for a classification as long-term, including repayment terms, interest rates, collateral provided, restrictions on use of assets and activities, whether or not in compliance with debt covenants, and other matters important to users of the financial statements, such as the effects of refinancing and noncompliance with debt covenants.

+ References

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+ Details

SHAREHOLDERS' EQUITY	6 Months Ended
SHAREHOLDERS' EQUITY	Jun. 30, 2022
Equity [Abstract]
SHAREHOLDERS' EQUITY	SHAREHOLDERS' EQUITY Description of Vimeo Common Stock and Vimeo Class B Common Stock Except as described herein, shares of Vimeo common stock and Vimeo Class B common stock are identical. In general, the holders of Vimeo common stock vote together as a single class with the holders of Vimeo Class B common stock on all matters, including the election of directors; provided, however, that the holders of Vimeo common stock, acting as a single class, are entitled to elect twenty-five percent (25%) of the total number of Vimeo directors, rounded up to the next whole number in the event of a fraction. Each outstanding share of Vimeo common stock and Vimeo Class B common stock entitles the holder to one vote per share and ten votes per share, respectively. The holders of shares of Vimeo common stock and the holders of shares of Vimeo Class B common stock are entitled to receive, share for share, such dividends as may be declared by Vimeo's Board of Directors out of funds legally available for the payment of dividends. In the event of a liquidation, dissolution, distribution of assets or winding-up of Vimeo, the holders of shares of Vimeo common stock and Vimeo Class B common stock are entitled to receive, share for share, all the assets available for distribution after payment of a proper amount to the holders of any series of Vimeo preferred stock, including any series that may be issued in the future. Upon completion of the Spin-off, Vimeo amended and restated its certificate of incorporation such that it is authorized to issue 1,600,000,000 shares of Vimeo common stock and 400,000,000 shares of Vimeo Class B common stock. Description of Preferred Stock Vimeo's Board of Directors is authorized to provide for the issuance of shares of preferred stock, and any class or series thereof, and to assign the designations, powers, preferences and rights to each such class or series and any qualifications, limitations or restrictions. There have been no preferred stock issuances to date. Sale of Common Stock In January 2021, Vimeo OpCo raised $300 million of equity capital via the sale of 6.2 million shares of its Class A Voting common stock for $200 million, or $32.41 per share, at a $5.2 billion pre-money valuation, and 2.8 million shares of its Class A Voting common stock for $100 million, or $35.35 per share, at a $5.7 billion pre-money valuation. Stock Repurchase Program On February 25, 2022, the Board of Directors authorized a stock repurchase program of up to $50 million of the Company’s common stock through open market or private transactions. Under the stock repurchase authorization, Vimeo may repurchase shares of its common stock at any time or from time to time, without prior notice, subject to market conditions and other considerations, as determined by management. Vimeo's repurchases may be made through 10b5-1 plans, open market purchases, privately negotiated transactions, block purchases or other transactions. No date has been established for the completion of the stock repurchase program. Vimeo intends to fund repurchases under the repurchase program from cash on hand. Vimeo has no obligation to repurchase any shares under the repurchase program and may suspend or discontinue it at any time. There were no shares repurchased during the six months ended June 30, 2022.

- Definition

The entire disclosure for shareholders' equity comprised of portions attributable to the parent entity and noncontrolling interest, including other comprehensive income. Includes, but is not limited to, balances of common stock, preferred stock, additional paid-in capital, other capital and retained earnings, accumulated balance for each classification of other comprehensive income and amount of comprehensive income.

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+ Details

ACCUMULATED OTHER COMPREHENSIVE LOSS

6 Months Ended

Jun. 30, 2022

Equity [Abstract]

ACCUMULATED OTHER COMPREHENSIVE LOSS

Accumulated other comprehensive loss consisting of foreign currency translation adjustments is as follows:


	Three Months Ended June 30,
	2022		2021
	(In thousands)
Balance at beginning of period	$	(232)	$	(109)
Other comprehensive (loss) income	(406)		23
Balance at end of period	$	(638)	$	(86)


	Six Months Ended June 30,
	2022		2021
	(In thousands)
Balance at beginning of period	$	(86)	$	(87)
Other comprehensive (loss) income	(552)		1
Balance at end of period	$	(638)	$	(86)

At both June 30, 2022 and 2021, there was no tax benefit or provision on accumulated other comprehensive loss.

LOSS PER SHARE

6 Months Ended

Jun. 30, 2022

Earnings Per Share [Abstract]

LOSS 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. In 2021, Vimeo entered into a Restricted Stock Agreement with Joseph Levin, Chairman of the Vimeo Board of Directors, which provided for a grant of 4,870,500 shares of common stock ("Vimeo Restricted Shares"). The Vimeo Restricted Shares are participating securities because these shares 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. No allocation of undistributed losses has been made as the Vimeo Restricted Shares do not participate in losses of the Company.

The computation of basic and diluted loss per share attributable to common shareholders is as follows:


	Three Months Ended June 30,				Six Months Ended June 30,
	2022		2021		2022		2021
	(In thousands, except per share data)
Numerator:
Net loss	$	(26,502)	$	(20,392)	$	(53,060)	$	(17,079)
Denominator: (a) (b)


Denominator for loss per share—weighted average shares	161,455		159,418		161,384		159,399

Loss per share attributable to common stock shareholders:
Loss per share	$	(0.16)	$	(0.13)	$	(0.33)	$	(0.11)

_____________________

(a) Vimeo Restricted Shares were included in shares of common stock issued and outstanding at June 30, 2022 in the accompanying consolidated balance sheet, but were excluded from the computation of shares outstanding for EPS purposes because the number of shares that ultimately vest is subject to the satisfaction of certain market-based conditions.

(b) For both the three and six months ended June 30, 2022, and three and six months ended June 30, 2021, approximately 32.8 million and 26.4 million, respectively, potentially dilutive equity awards were excluded from the computation of diluted EPS because the impact would have been anti-dilutive.

FINANCIAL STATEMENT DETAILS

6 Months Ended

Jun. 30, 2022

Organization, Consolidation and Presentation of Financial Statements [Abstract]

FINANCIAL STATEMENT DETAILS

Cash and Cash Equivalents and Restricted Cash

The reconciliation of cash and cash equivalents and restricted cash reported within the accompanying consolidated balance sheet to the total amounts shown in the accompanying consolidated statement of cash flows is as follows:


	June 30, 2022		December 31, 2021		June 30, 2021		December 31, 2020
	(In thousands)
Cash and cash equivalents	$	268,078	$	321,900	$	331,024	$	110,011
Restricted cash included in Prepaid expenses and other current assets	342		445		228		26
Total cash and cash equivalents and restricted cash as shown in the accompanying consolidated statement of cash flows	$	268,420	$	322,345	$	331,252	$	110,037

Restricted cash at June 30, 2022 and December 31, 2021 primarily consisted of deposits related to a lease and corporate credit cards.

Restricted cash at June 30, 2021 primarily consisted of a deposit related to a lease.

Restricted cash at December 31, 2020 primarily consisted of a deposit related to corporate credit cards.

Credit Losses

The changes in the allowance for credit losses for the six months ended June 30, 2022 and 2021 are as follows:


	2022		2021
	(In thousands)
Balance at beginning of period	$	1,324	$	476
Provision for credit losses	7,015		280
Write-offs charged against the allowance	(917)		(522)
Recoveries collected	578		282
Currency translation adjustment	(10)		—
Balance at end of period	$	7,990	$	516

The increase in the allowance for credit losses for the six months ended June 30, 2022 was due primarily to the implementation of a new billing system beginning in the fourth quarter of 2021 that led to an increase in aged accounts receivable balances, as well as growth in the sales-assisted business.

Accumulated Amortization and Depreciation

Accumulated amortization and depreciation within the accompanying consolidated balance sheet are as follows:


Asset Category	June 30, 2022		December 31, 2021
	(In thousands)
ROU assets included in Other non-current assets	$	7,697	$	8,548
Leasehold improvements and equipment	$	510	$	1,591
Intangible assets with definite lives	$	42,324	$	39,692

Other income, net

The components of "Other income, net" are as follows:


	Three Months Ended June 30,				Six Months Ended June 30,
	2022		2021		2022		2021
	(In thousands)
Foreign exchange gains (losses), net	$	755	$	121	$	1,055	$	(29)
Interest income	417		21		458		41
Gain on sale of an asset	—		—		—		10,217
Other income, net	$	1,172	$	142	$	1,513	$	10,229

For the six months ended June 30, 2021, Gain on sale of an asset related to the sale of Vimeo’s retained interest in its former hardware business.

Geographic Concentrations

Geographic information about revenue and long-lived assets is presented below.

Revenue by geography is based on where the customer is located. The United States was the only country for which revenue was greater than 10% of Vimeo's total revenue for the three and six months ended June 30, 2022 and 2021.


	Three Months Ended June 30,				Six Months Ended June 30,
	2022		2021		2022		2021
	(In thousands)
Revenue:
United States	$	56,050	$	48,920	$	109,881	$	94,715
All other countries	54,927		47,126		109,450		90,753
Total	$	110,977	$	96,046	$	219,331	$	185,468

Long-lived assets, excluding goodwill, intangible assets with definite lives and ROU assets, at June 30, 2022 and December 31, 2021 relate to "Leasehold improvements and equipment, net."


	June 30, 2022		December 31, 2021
	(In thousands)
Leasehold improvements and equipment, net:
United States	$	553	$	1,901
All other countries	944		967
Total	$	1,497	$	2,868

CONTINGENCIES	6 Months Ended
CONTINGENCIES	Jun. 30, 2022
Commitments and Contingencies Disclosure [Abstract]
CONTINGENCIES	CONTINGENCIES In the ordinary course of business, Vimeo is, and from time to time may become, a party to various legal proceedings. Vimeo establishes reserves for specific legal matters when it determines that the likelihood of an unfavorable outcome is probable and the loss is reasonably estimable. Management has also identified certain other legal matters where it believes an unfavorable outcome is not probable and, therefore, no reserve is established. Although management currently believes that resolving claims against Vimeo, including claims where an unfavorable outcome is reasonably possible, will not have a material impact on the liquidity, results of operations or financial condition of Vimeo, these matters are subject to inherent uncertainties and management's view of these matters may change in the future. Vimeo also evaluates other contingent matters, including income and non-income tax contingencies, to assess the likelihood of an unfavorable outcome and estimated extent of potential loss. It is possible that an unfavorable outcome of one or more of these lawsuits or other contingencies could have a material impact on the liquidity, results of operations or financial condition of Vimeo. EMI/Capitol Records Copyright Infringement Litigation In December 2009, a group of music publishers owned by EMI Music Publishing (now owned by Sony/ATV Music Publishing, a subsidiary of Sony Entertainment) and a group of then EMI-affiliated record companies, including Capitol Records (now owned by Universal Music Group), filed two lawsuits against Vimeo and its former owner, Connected Ventures, in the U.S. District Court for the Southern District of New York. See Capitol Records, LLC v. Vimeo, LLC, No. 09 Civ. 10101 (S.D.N.Y.) and EMI Blackwood Music, Inc. v. Vimeo, LLC, No. 09 Civ. 10105 (S.D.N.Y.). In both cases, plaintiffs allege that Vimeo infringed their music copyrights (in the publishers’ musical compositions and the record companies’ sound recordings) by hosting and streaming videos uploaded by users (and in certain cases, former employees) featuring their musical works. Plaintiffs seek, among other things, injunctive relief and monetary damages. The initial complaints identified 199 videos as infringing (which Vimeo removed post-suit). Prior to suit, plaintiffs did not avail themselves of their right to submit a takedown notice to Vimeo pursuant to the online safe harbor provisions of the Digital Millennium Copyright Act of 1998 ("DMCA"), which limits the liability of online service providers for copyright infringement of their users when the provider takes certain measures. Vimeo asserts that the DMCA limits its liability because it complies with the DMCA and plaintiffs failed to submit takedown notices. Plaintiffs disagree, asserting various theories as to why the DMCA may not apply to some or all of the videos-in-suit. The district court bifurcated proceedings and required the parties to first litigate the issue of whether Vimeo satisfied the DMCA’s safe harbor provisions. On September 18, 2013, the district court granted partial summary judgment to Vimeo on 144 of the 199 original videos-in-suit on the ground that Vimeo complied with the threshold requirements of the DMCA and that there was no evidence that a Vimeo employee had watched the videos in question such that Vimeo had actual or "red flag" knowledge of infringement, which would disqualify the DMCA’s application. The court denied summary judgment as to 35 videos-in-suit on the ground that there was a material question of fact as to whether Vimeo had "red flag" knowledge of infringement based upon employees having watched all or part of these videos. The court further held that the DMCA did not apply to the record companies’ state-law claims regarding sound recordings fixed before February 1972; a trial was necessary to determine whether Vimeo was liable for employees who uploaded approximately 20 videos; and that plaintiffs should be permitted to amend their complaints to add over 1,500 videos allegedly infringing their copyrights (which Vimeo removed after receiving plaintiffs’ proposed amended complaint). Vimeo sought and obtained the right to appeal certain issues on an interlocutory basis to the U.S. Court of Appeals for the Second Circuit. On June 16, 2016, the Second Circuit held that (1) the district court had applied the incorrect summary-judgment standard for "red flag" infringement and that evidence that an employee watched all or part of a video containing plaintiffs’ music did not raise a genuine issue of fact as to whether Vimeo had "red flag" knowledge in such video; (2) the DMCA applies to state-law copyright infringement claims predicated on pre-1972 sound recordings; and (3) on an issue raised by plaintiffs in their cross-appeal, the record did not show that Vimeo was willfully blind towards infringing activity taking place on its platform. As a result of these rulings, the Second Circuit partially vacated the district court’s ruling and remanded the case for further proceedings consistent with its judgment. On March 31, 2018, the district court granted Vimeo’s motion to dismiss plaintiffs’ state-law unfair competition claims on the grounds that they were state-law copyright claims covered by the DMCA per the Second Circuit’s judgment. On May 28, 2021, the district court granted Vimeo summary judgment as to videos for which the sole remaining basis of liability the assertion that Vimeo had “red flag” knowledge of infringement. On August 26, 2021, the district court approved a stipulation whereby plaintiffs agreed to conditionally dismiss all remaining claims to allow a final judgment to issue. Under the stipulation, plaintiffs may refile their claims regarding the alleged employee-uploaded videos if the Second Circuit reverses the district court’s other rulings in whole or in part. On November 1, 2021, the district court entered a final judgment adopting the terms of the parties' stipulation. On November 29, 2021, plaintiffs filed an appeal to the U.S. Court of Appeals for the Second Circuit. The appeal has been fully briefed. Vimeo believes that the allegations in these lawsuits are without merit and will defend vigorously against them. RTI Copyright Litigation Between 2012 and 2017, Italian broadcaster Reti Televisive Italiane s.p.a. and an affiliate thereof (collectively, "RTI") filed four lawsuits for copyright infringement against Vimeo in the Civil Court of Rome. See Reti Televisive Italiane s.p.a. v. Vimeo, LLC, Cause Nos. 23732/12, 62343/2015, and 59780/2017 (Rome Civil Court), and Medusa Film v. Vimeo, Inc., Cause No. 74775/2017 (Rome Civil Court). In each case, RTI asserts that Vimeo infringed its copyrights by hosting and streaming user-uploaded videos that allegedly contain RTI’s television or film programming, and seeks, among other things, injunctive relief and monetary damages. On January 15, 2019, the Civil Court of Rome concluded the first case (No. 23732/12) and entered a judgment against Vimeo, awarding RTI damages of EUR 8,500,000 plus interest and entering an injunction against Vimeo with respect to further acts of infringement. Vimeo filed an appeal and petitioned to stay the judgment pending appeal. On May 13, 2019, the Rome Court of Appeal stayed the judgment pending appeal. The appeal is currently pending. On June 2, 2019, the Civil Court of Rome concluded the second case (No. 62343/2015) and entered a judgment against Vimeo, awarding RTI damages of EUR 4,746,273 plus interest and entering an injunction against Vimeo as to further acts infringement. Vimeo filed an appeal and petitioned to stay the judgment pending appeal. The Rome Court of Appeal declined to stay the judgment. The appeal is currently pending. On October 26, 2020, RTI commenced a lawsuit against Vimeo in the U.S. District Court for the Southern District of New York to enforce the damages award of the June 2019 judgment. See Reti Televisive Italiane s.p.a. v. Vimeo, LLC, No. 20 Civ. 8954 (S.D.N.Y.). On December 22, 2020, Vimeo and RTI filed, and the district court entered, a stipulation and order staying the U.S. proceedings pending the final outcome of the appeals from the Italian judgment at issue. Proceedings in the third and fourth cases (Nos. 59780/2017 and 74775/2017, respectively) are pending before the Civil Court of Rome. Vimeo believes that the allegations in these lawsuits are without merit and will defend vigorously against them. Sony/Universal/Warner Copyright Litigation In March 2021, Sony Music Entertainment Italy (a subsidiary of Sony Music Entertainment Group), Warner Music Italia (a subsidiary of Warner Music Group), Universal Music Italia (a subsidiary of Universal Music Group), and Warner Music International Services (a subsidiary of Warner Music Group) filed a lawsuit against Vimeo in the Court of Milan alleging violations of Italian copyright and unfair competition laws. See Sony Music Entertainment Italy s.p.a. et al. v. Vimeo, Inc., Case No. 10977/2021 (Court of Milan, Business Division). The complaint alleges that Vimeo infringed plaintiffs’ copyrights by hosting and streaming user-uploaded videos that contain plaintiffs’ copyrighted works and that, upon notification of the alleged infringement, Vimeo employed a takedown process that did not comply with Italian law. The complaint seeks, among other things, injunctive relief. On November 3, 2021, Vimeo filed its initial brief. On November 23, 2021, the parties attended the initial hearing with the Court of Milan where the court set forth a briefing schedule. Vimeo believes that the allegations in this lawsuit are without merit and will defend vigorously against them. Illinois Biometric Information Privacy Act Litigation On September 9, 2019, Bradley Acaley filed, on behalf of himself and other similarly situated individuals, a putative class action complaint against Vimeo in the Circuit Court of Cook County, Illinois. See Bradley Acaley v. Vimeo, Inc., Acaley v. Vimeo.com, Inc., Case No. 2019 CH10873 (Ill. Cir. Ct.). Vimeo thereafter removed the case to the U.S. District Court for the Northern District of Illinois, where it is now pending. See Bradley Acaley v. Vimeo, Inc., No. 19 Civ. 7164 (N.D. Ill.). In his complaint, plaintiff asserts that Vimeo’s Magisto mobile application collected facial biometric information in a manner that violated his rights under the Illinois Biometric Information Privacy Act ("BIPA"), and he seeks, among other things, injunctive relief and monetary damages. On May 29, 2022, the parties entered into a settlement agreement that will, subject to court approval, result in certain payments to class members in exchange for releases to Vimeo. On June 6, 2022, the case was, pursuant to the parties’ stipulation, remanded from federal court back to the Circuit Court of Cook County, Illinois. On July 22, 2022, plaintiffs’ counsel filed a motion for preliminary approval of the settlement agreement. Vimeo denies liability in connection with this lawsuit.

RELATED PARTY TRANSACTIONS	6 Months Ended
RELATED PARTY TRANSACTIONS	Jun. 30, 2022
Related Party Transactions [Abstract]
RELATED PARTY TRANSACTIONS	RELATED PARTY TRANSACTIONSFollowing the Spin-off, the relationship between Vimeo and IAC has been governed by a number of agreements that include: a separation agreement; a tax matters agreement; a transition services agreement; an employee matters agreement; and a data protection agreement. Through December 31, 2021, Vimeo participated in IAC's health and welfare benefit plans. The total related charges for the three and six months ended June 30, 2022 and 2021 were $1.0 million and $2.3 million, and $3.2 million and $5.9 million, respectively. At June 30, 2022 and December 31, 2021, Vimeo had a current payable due to IAC of $0.3 million and $6.4 million, respectively, which were included in "Accrued expenses and other current liabilities" in the accompanying consolidated balance sheet and were subsequently paid in July 2022 and January 2022, respectively. Upon the completion of the Spin-off, Vimeo entered into an operating lease agreement with IAC for the space Vimeo had previously occupied in IAC's headquarters building at 555 West 18th Street in New York City. Vimeo exited this space on June 30, 2022. Additionally, in November 2021 Vimeo entered into a sublease agreement with a subsidiary of Angi Inc., which is also an indirect subsidiary of IAC, whereby Vimeo agreed to sublease the 10th floor at 330 West 34th Street ("West 34th Street Sublease") in New York City. At June 30, 2022 Vimeo had a current lease liability of $1.9 million included in "Accrued expenses and other current liabilities" and a non-current lease liability of $0.7 million included in "Other long-term liabilities" related to the West 34th Street Sublease in the accompanying consolidated balance sheet. Prior to the Spin-off, IAC allocated rent expense to Vimeo for the same space that it occupied in IAC's headquarters building. The total rent expense for these two locations for the three and six months ended June 30, 2022 and 2021 were $1.4 million and $3.0 million, and $1.1 million and $1.9 million, respectively. See "Note 12 —Subsequent Events" for a description of changes to the West 34th Street Sublease entered into in July 2022. For the six months ended June 30, 2021, Vimeo’s consolidated statement of operations also includes $1.0 million of costs allocated by IAC, including stock-based compensation expense, related to IAC’s accounting, treasury, legal, tax, corporate support, financial systems, and internal audit functions. These allocations were based on Vimeo's revenue as a percentage of IAC's total revenue and are reflected in the accompanying consolidated balance sheet within "Additional paid-in-capital." It is not practicable to determine the actual expenses that would have been incurred for these services had Vimeo operated as a standalone entity during the periods presented. Management considers the allocation method to be reasonable. Debt—Related Party In January 2021, Vimeo OpCo repaid its outstanding related party debt to IAC in the amount of $99.5 million, which included accrued interest of $4.9 million, using a portion of the proceeds from the January 2021 primary equity raise described in "Note 6—Shareholders' Equity." Each promissory note bore interest at 10% per annum.

SUBSEQUENT EVENTS	6 Months Ended
SUBSEQUENT EVENTS	Jun. 30, 2022
Subsequent Events [Abstract]
SUBSEQUENT EVENTS	SUBSEQUENT EVENTS In July 2022, the Company completed an evaluation to a sufficient level of detail to commit to a restructuring plan that resulted in a reduction to its workforce of approximately 6% of its employees. All impacted employees were notified in July and the Company expects to provide severance payments, continuation of health insurance coverage, and other benefits for a specified period of time to the affected employees. As a result, the Company currently estimates that it will incur restructuring costs of approximately $4.0 million in the third quarter of 2022. Additionally in July 2022, Vimeo entered into agreements with a subsidiary of Angi Inc. and a subsidiary of IAC pursuant to which Vimeo extended its sublease of the tenth floor at 330 West 34th Street, and added a sublease of the fifth floor, both through April 2028. As a result of entering into these agreements, future expected lease payments related to 330 West 34th Street are $20.1 million.

ORGANIZATION AND BASIS OF PRESENTATION (Policies)	6 Months Ended
ORGANIZATION AND BASIS OF PRESENTATION (Policies)	Jun. 30, 2022
Organization, Consolidation and Presentation of Financial Statements [Abstract]
Description of Business	Description of Business Vimeo is the world’s leading all-in-one video software solution, providing the full breadth of video tools through a software-as-a-service model. Vimeo’s comprehensive and cloud-based tools empower its users to create, collaborate and communicate with video on a single, turnkey platform. As used herein, "Vimeo," "we," "our" or "us" and similar terms in these consolidated financial statements refer to Vimeo, Inc. (formerly Vimeo Holdings, Inc.) and its subsidiaries (unless the context requires otherwise).
Basis of Presentation and Consolidation	Basis of Presentation and Consolidation The accompanying unaudited interim consolidated financial statements have been prepared in accordance with U.S. generally accepted accounting principles ("GAAP") and with the rules and regulations of the Securities and Exchange Commission ("SEC"). Accordingly, they do not include all of the information and notes required by GAAP for complete annual financial statements. In the opinion of management, the accompanying unaudited interim consolidated financial statements include all adjustments considered necessary for a fair presentation. Interim results are not necessarily indicative of the results that may be expected for the full year. The information included in this Form 10-Q should be read in conjunction with the annual audited consolidated financial statements and accompanying notes included in our Annual Report on Form 10-K for the fiscal year ended December 31, 2021. All intercompany transactions and balances between and among Vimeo and its subsidiaries have been eliminated. All related party transactions between Vimeo and IAC and its subsidiaries, other than amounts related to the settlement of Vimeo equity awards and borrowings from and principal payments to certain IAC subsidiaries, are reflected in the accompanying consolidated statement of cash flows as operating activities. Amounts related to the settlement of Vimeo equity awards and borrowings from and principal payments to certain IAC subsidiaries, are reflected in the accompanying consolidated statement of cash flows as financing activities. All related party balances between Vimeo and IAC and its subsidiaries, other than borrowings from and principal payments to certain IAC subsidiaries, are reflected in the accompanying consolidated balance sheet within "Accrued expenses and other current liabilities" and "Other long-term liabilities". Prior to the Spin-off, the consolidated financial statements of Vimeo OpCo and subsidiaries were prepared on a standalone basis and were derived from the historical accounting records of Vimeo OpCo and IAC. The accompanying consolidated financial statements reflect the historical financial position, results of operations and cash flows of Vimeo and its subsidiaries since their respective dates of acquisition by Vimeo and the allocation to Vimeo of certain IAC corporate expenses relating to Vimeo based on the historical accounting records of IAC. The allocation of certain IAC corporate expenses is reflected in the accompanying consolidated balance sheet within "Additional paid-in-capital." Additionally, income taxes were computed for Vimeo on an as if standalone, separate tax return basis and payments to and refunds from IAC for Vimeo’s share of IAC’s consolidated state tax return liabilities have been reflected within cash flows from operating activities in the accompanying consolidated statement of cash flows. In management’s opinion, the assumptions underlying the historical consolidated financial statements of Vimeo, including the basis on which the expenses have been allocated from IAC, are reasonable. However, these allocations may not reflect the expenses that Vimeo would have incurred as an independent, standalone company for the periods presented.
Accounting Estimates	Accounting Estimates Management of Vimeo is required to make certain estimates, judgments and assumptions during the preparation of its consolidated financial statements in accordance with GAAP that affect the amounts reported in the accompanying consolidated financial statements and footnotes thereto. Actual results could differ from these estimates. Significant estimates and judgments inherent in the preparation of the accompanying consolidated financial statements include those related to: the carrying value of accounts receivable, including the determination of the allowance for credit losses; the determination of the estimated customer relationship period for certain costs to obtain a contract with a customer; the carrying value of right-of-use assets ("ROU assets"); the useful lives and recoverability of intangible assets with definite lives; the recoverability of goodwill; contingencies; unrecognized tax benefits; the valuation allowance for deferred income tax assets; and the fair value of and forfeiture rates for stock-based awards, among others. Vimeo bases its estimates, judgments and assumptions on historical experience, its forecasts and budgets and other factors that Vimeo considers relevant.
Recent Accounting Pronouncements	Recent Accounting Pronouncements There are no recently issued accounting pronouncements that have not yet been adopted that are expected to have a material effect on the accompanying consolidated results of operations, financial condition or cash flows of Vimeo.
Reclassifications	Reclassifications Certain prior year amounts have been reclassified to conform to the current year presentation.
Revenue Recognition	Revenue Recognition Vimeo's revenue is derived primarily from SaaS subscription fees paid by customers for self-serve and sales-assisted subscription plans. Revenue, in the amount that reflects the consideration Vimeo expects to be entitled to, is recognized on a straight-line basis over the contractual term of the arrangement beginning on the date that the service is made available to the customer. Subscription periods generally range from one month to three years with the most common being an annual subscription and are generally non-cancellable. Deferred Revenue Deferred revenue consists of payments that are received or are contractually due in advance of Vimeo's performance. Vimeo’s deferred revenue is reported on a contract-by-contract basis at the end of each reporting period. Vimeo classifies deferred revenue as current when the term of the applicable subscription period or expected completion of its performance obligation is one year or less. The current and non-current deferred revenue balances at June 30, 2022 were $176.9 million and $1.3 million, respectively. Non-current deferred revenue is included in "Other long-term liabilities" in the accompanying consolidated balance sheet. The current and non-current deferred revenue balances at December 31, 2021 were $173.2 million and $1.3 million, respectively. During the six months ended June 30, 2022, Vimeo recognized $141.3 million of revenue that was included in the deferred revenue balance at December 31, 2021. During the six months ended June 30, 2021, Vimeo recognized $110.7 million of revenue that was included in the deferred revenue balance at December 31, 2020. Practical Expedients and Exemptions As permitted under the practical expedient available under Accounting Standards Update No. 2014-09, Revenue from Contracts with Customers, Vimeo does not disclose the value of unsatisfied performance obligations for (i) contracts with an original expected length of one year or less, (ii) contracts with variable consideration that is allocated entirely to unsatisfied performance obligations or to a wholly unsatisfied promise accounted for under the series guidance, and (iii) contracts for which Vimeo recognizes revenue at the amount which Vimeo has the right to invoice for services performed. Assets Recognized from the Costs to Obtain a Contract with a Customer Vimeo has determined certain costs, primarily commissions paid to employees pursuant to certain sales incentive programs, and mobile app store fees, meet the requirements to be capitalized as a cost of obtaining a contract. Commissions paid to employees pursuant to certain sales incentive programs are amortized over the estimated customer relationship period. Vimeo calculates the estimated customer relationship period as the average customer life, which is based on historical data. When customer renewals are expected and the renewal commission is not commensurate with the initial commission, the average customer life includes renewal periods. For sales incentive programs where the customer relationship period is one year or less, Vimeo has elected the practical expedient to expense the costs as incurred. Vimeo capitalizes and amortizes mobile app store fees over the term of the applicable subscription. The current and non-current contract asset balances are included in "Prepaid expenses and other current assets" and "Other non-current assets", respectively, in the accompanying consolidated balance sheet and were $3.8 million and $6.7 million, and $3.5 million and $6.2 million, at June 30, 2022 and December 31, 2021, respectively.

- Definition

Disclosure of accounting policy for revenue from contract with customer.

+ References

Reference 1: http://www.xbrl.org/2003/role/disclosureRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 606
-SubTopic 10
-Section 50
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Reference 2: http://www.xbrl.org/2003/role/disclosureRef
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-Name Accounting Standards Codification
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Reference 3: http://www.xbrl.org/2003/role/disclosureRef
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Reference 4: http://www.xbrl.org/2003/role/disclosureRef
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+ Details

FAIR VALUE MEASUREMENTS (Tables)

6 Months Ended

Jun. 30, 2022

Fair Value Disclosures [Abstract]

Schedule of Assets and Liabilities Measured at Fair Value on a Recurring Basis

Vimeo's financial instruments that are measured at fair value on a recurring basis are as follows:


	June 30, 2022
	Quoted Market Prices for Identical Assets in Active Markets (Level 1)		Significant Other Observable Inputs (Level 2)		Significant Unobservable Inputs (Level 3)		Total Fair Value Measurements
	(In thousands)
Assets:
Cash equivalents:
Money market funds	$	254,818	$	—	$	—	$	254,818
Time deposits	—		256		—		256
Total	$	254,818	$	256	$	—	$	255,074

Liabilities:
Contingent consideration arrangements	$	—	$	—	$	13,108	$	13,108


	December 31, 2021
	Quoted Market Prices for Identical Assets in Active Markets (Level 1)		Significant Other Observable Inputs (Level 2)		Significant Unobservable Inputs (Level 3)		Total Fair Value Measurements
	(In thousands)
Assets:
Cash equivalents:
Money market funds	$	305,836	$	—	$	—	$	305,836



Liabilities:
Contingent consideration arrangements	$	—	$	—	$	12,200	$	12,200

Schedule of Fair Value, Liabilities Measured on Recurring Basis, Unobservable Input Reconciliation

The changes in the Company's financial instruments that are measured at fair value on a recurring basis using significant unobservable inputs (Level 3) are as follows:


	Three Months Ended June 30, 2022		Six Months Ended June 30, 2022
	(In thousands)
Balance at beginning of period	$	13,777	$	12,200

Total net losses (gains):
Included in operating loss	(669)		(669)
Measurement period adjustments	—		1,577
Settlements	—		—
Balance at end of period	$	13,108	$	13,108

ACCUMULATED OTHER COMPREHENSIVE LOSS (Tables)

6 Months Ended

Jun. 30, 2022

Equity [Abstract]

Schedule of Accumulated Other Comprehensive Loss

Accumulated other comprehensive loss consisting of foreign currency translation adjustments is as follows:


	Three Months Ended June 30,
	2022		2021
	(In thousands)
Balance at beginning of period	$	(232)	$	(109)
Other comprehensive (loss) income	(406)		23
Balance at end of period	$	(638)	$	(86)


	Six Months Ended June 30,
	2022		2021
	(In thousands)
Balance at beginning of period	$	(86)	$	(87)
Other comprehensive (loss) income	(552)		1
Balance at end of period	$	(638)	$	(86)

LOSS PER SHARE (Tables)

6 Months Ended

Jun. 30, 2022

Earnings Per Share [Abstract]

Schedule of Computation of Basic and Diluted Loss per Share

The computation of basic and diluted loss per share attributable to common shareholders is as follows:


	Three Months Ended June 30,				Six Months Ended June 30,
	2022		2021		2022		2021
	(In thousands, except per share data)
Numerator:
Net loss	$	(26,502)	$	(20,392)	$	(53,060)	$	(17,079)
Denominator: (a) (b)


Denominator for loss per share—weighted average shares	161,455		159,418		161,384		159,399

Loss per share attributable to common stock shareholders:
Loss per share	$	(0.16)	$	(0.13)	$	(0.33)	$	(0.11)

_____________________

FINANCIAL STATEMENT DETAILS (Tables)

6 Months Ended

Jun. 30, 2022

Organization, Consolidation and Presentation of Financial Statements [Abstract]

Schedule of Cash and Cash Equivalents


	June 30, 2022		December 31, 2021		June 30, 2021		December 31, 2020
	(In thousands)
Cash and cash equivalents	$	268,078	$	321,900	$	331,024	$	110,011
Restricted cash included in Prepaid expenses and other current assets	342		445		228		26
Total cash and cash equivalents and restricted cash as shown in the accompanying consolidated statement of cash flows	$	268,420	$	322,345	$	331,252	$	110,037

Schedule of Restricted Cash


	June 30, 2022		December 31, 2021		June 30, 2021		December 31, 2020
	(In thousands)
Cash and cash equivalents	$	268,078	$	321,900	$	331,024	$	110,011
Restricted cash included in Prepaid expenses and other current assets	342		445		228		26
Total cash and cash equivalents and restricted cash as shown in the accompanying consolidated statement of cash flows	$	268,420	$	322,345	$	331,252	$	110,037

Schedule of Changes in Allowance for Credit Losses

The changes in the allowance for credit losses for the six months ended June 30, 2022 and 2021 are as follows:


	2022		2021
	(In thousands)
Balance at beginning of period	$	1,324	$	476
Provision for credit losses	7,015		280
Write-offs charged against the allowance	(917)		(522)
Recoveries collected	578		282
Currency translation adjustment	(10)		—
Balance at end of period	$	7,990	$	516

Schedule of Accumulated Depreciation and Amortization

Accumulated amortization and depreciation within the accompanying consolidated balance sheet are as follows:


Asset Category	June 30, 2022		December 31, 2021
	(In thousands)
ROU assets included in Other non-current assets	$	7,697	$	8,548
Leasehold improvements and equipment	$	510	$	1,591
Intangible assets with definite lives	$	42,324	$	39,692

Schedule of Other Income, Net

The components of "Other income, net" are as follows:


	Three Months Ended June 30,				Six Months Ended June 30,
	2022		2021		2022		2021
	(In thousands)
Foreign exchange gains (losses), net	$	755	$	121	$	1,055	$	(29)
Interest income	417		21		458		41
Gain on sale of an asset	—		—		—		10,217
Other income, net	$	1,172	$	142	$	1,513	$	10,229

Schedule of Revenue and Long-lived Assets by Geographic Area

Geographic information about revenue and long-lived assets is presented below.


	Three Months Ended June 30,				Six Months Ended June 30,
	2022		2021		2022		2021
	(In thousands)
Revenue:
United States	$	56,050	$	48,920	$	109,881	$	94,715
All other countries	54,927		47,126		109,450		90,753
Total	$	110,977	$	96,046	$	219,331	$	185,468

Long-lived assets, excluding goodwill, intangible assets with definite lives and ROU assets, at June 30, 2022 and December 31, 2021 relate to "Leasehold improvements and equipment, net."


	June 30, 2022		December 31, 2021
	(In thousands)
Leasehold improvements and equipment, net:
United States	$	553	$	1,901
All other countries	944		967
Total	$	1,497	$	2,868

ORGANIZATION AND BASIS OF PRESENTATION (Details) - $ / shares	Jun. 30, 2022	Dec. 31, 2021	Jun. 30, 2021	May 25, 2021	May 24, 2021
The Company and Summary of Significant Accounting Policies [Line Items]
Percentage of the intrinsic value of options compensated				0.50
Conversion of Vimeo OpCo capital into Vimeo common stock, exchange ratio (in shares)				1.0143
Common Stock
The Company and Summary of Significant Accounting Policies [Line Items]
Common stock, par value (USD per share)	$ 0.01	$ 0.01	$ 0.01
Number of shares issued upon Spin-off per preferred stock exchanged (in shares)				1.6235
Class B common stock
The Company and Summary of Significant Accounting Policies [Line Items]
Common stock, par value (USD per share)	$ 0.01	$ 0.01	$ 0.01
IAC \| Common Stock
The Company and Summary of Significant Accounting Policies [Line Items]
Common stock, par value (USD per share)				$ 0.0001	$ 0.001
IAC \| Class B common stock
The Company and Summary of Significant Accounting Policies [Line Items]
Common stock, par value (USD per share)				$ 0.0001	$ 0.001
IAC \| Series 1 Mandatorily Exchangeable Preferred Stock
The Company and Summary of Significant Accounting Policies [Line Items]
Number of preferred stock issued upon reclassification of common stock (in shares)				0.01
IAC \| Series 2 Mandatorily Exchangeable Preferred Stock
The Company and Summary of Significant Accounting Policies [Line Items]
Number of preferred stock issued upon reclassification of common stock (in shares)				0.01
IAC
The Company and Summary of Significant Accounting Policies [Line Items]
Ownership percentage				88.00%

REVENUE (Details) - USD ($) $ in Thousands	6 Months Ended
REVENUE (Details) - USD ($) $ in Thousands	Jun. 30, 2022	Jun. 30, 2021	Dec. 31, 2021
Revenue from Contract with Customer [Abstract]
Deferred revenue	$ 176,918		$ 173,167
Non-current deferred revenue	1,300		1,300
Deferred revenue recognized during period	141,300	$ 110,700
Current capitalized sales commissions	3,800		3,500
Non-current capitalized sales commissions	$ 6,700		$ 6,200

INCOME TAXES (Details) - USD ($) $ in Thousands	3 Months Ended		6 Months Ended
INCOME TAXES (Details) - USD ($) $ in Thousands	Jun. 30, 2022	Jun. 30, 2021	Jun. 30, 2022	Jun. 30, 2021	Dec. 31, 2021
Income Tax Disclosure [Abstract]
Income tax provision	$ 255	$ 100	$ 778	$ 485
Unrecognized tax benefits	$ 3,000		$ 3,000		$ 2,500

- Definition

Amount of current income tax expense (benefit) and deferred income tax expense (benefit) pertaining to continuing operations.

+ References + Details

FAIR VALUE MEASUREMENTS - Schedule of Financial Instruments (Details) - USD ($) $ in Thousands	Jun. 30, 2022	Dec. 31, 2021
Assets:
Cash equivalents	$ 255,074
Liabilities:
Contingent consideration arrangements	13,108	$ 12,200
Quoted Market Prices for Identical Assets in Active Markets (Level 1)
Assets:
Cash equivalents	254,818
Liabilities:
Contingent consideration arrangements	0	0
Significant Other Observable Inputs (Level 2)
Assets:
Cash equivalents	256
Liabilities:
Contingent consideration arrangements	0	0
Significant Unobservable Inputs (Level 3)
Assets:
Cash equivalents	0
Liabilities:
Contingent consideration arrangements	13,108	12,200
Money market funds
Assets:
Cash equivalents	254,818	305,836
Money market funds \| Quoted Market Prices for Identical Assets in Active Markets (Level 1)
Assets:
Cash equivalents	254,818	305,836
Money market funds \| Significant Other Observable Inputs (Level 2)
Assets:
Cash equivalents	0	0
Money market funds \| Significant Unobservable Inputs (Level 3)
Assets:
Cash equivalents	0	$ 0
Time deposits
Assets:
Cash equivalents	256
Time deposits \| Quoted Market Prices for Identical Assets in Active Markets (Level 1)
Assets:
Cash equivalents	0
Time deposits \| Significant Other Observable Inputs (Level 2)
Assets:
Cash equivalents	256
Time deposits \| Significant Unobservable Inputs (Level 3)
Assets:
Cash equivalents	$ 0

FAIR VALUE MEASUREMENTS - Unobservable Input Reconciliation (Details) - Contingent Consideration Liability - USD ($) $ in Thousands	3 Months Ended		6 Months Ended
	Jun. 30, 2022	Mar. 31, 2022	Jun. 30, 2022
Contingent Consideration Arrangements
Balance at beginning of period	$ 13,777	$ 12,200	$ 12,200
Included in operating loss	(669)		(669)
Measurement period adjustments	0	1,600	1,577
Settlements	0		0
Balance at end of period	$ 13,108	$ 13,777	$ 13,108

FAIR VALUE MEASUREMENTS - Narrative (Details) $ in Thousands	1 Months Ended	3 Months Ended		6 Months Ended
	Jul. 31, 2022 USD ($)	Jun. 30, 2022 USD ($) arrangement	Mar. 31, 2022 USD ($)	Jun. 30, 2022 USD ($) arrangement	Dec. 31, 2021 USD ($)	Dec. 06, 2021 USD ($)	Nov. 10, 2021 USD ($)
Business Acquisition [Line Items]
Number of outstanding consideration arrangements \| arrangement		2		2
Contingent consideration arrangements		$ 13,108		$ 13,108	$ 12,200
Current portion of contingent consideration arrangement liability		13,100		$ 13,100
Non-current portion of contingent consideration arrangement liability					$ 12,200
Wibbitz
Business Acquisition [Line Items]
Contingent consideration arrangements			$ 5,600
Contingent consideration arrangements, (decrease) increase		(1,600)
Wibbitz \| Maximum
Business Acquisition [Line Items]
Contingent consideration arrangements							$ 15,000
Wirewax
Business Acquisition [Line Items]
Contingent consideration arrangements			8,200
Contingent consideration arrangements, (decrease) increase		900
Revenue threshold term (in years)				2 years
Wirewax \| Subsequent Event
Business Acquisition [Line Items]
Contingent consideration arrangement payment	$ 4,800
Wirewax \| Maximum
Business Acquisition [Line Items]
Contingent consideration arrangements						$ 10,000
Contingent Consideration Liability
Business Acquisition [Line Items]
Measurement period adjustments		$ 0	$ 1,600	$ 1,577

REVOLVING CREDIT FACILITY (Details) - Revolving Credit Facility - Vimeo Credit Facility - USD ($)	6 Months Ended
	Jun. 30, 2022	Feb. 12, 2021
Revolving Credit Facility [Line Items]
Maximum borrowing capacity		$ 100,000,000
Annual commitment fee (in basis points)	0.20%
Covenant term, minimum liquidity requirement	$ 50,000,000
Covenant term, leverage ratio (no more than)	5.5
Covenant term, leverage ratio limiting ability to pay dividends, make distributions, or repurchase stock (no more than)	4.0
Borrowings outstanding under the credit facility	$ 0

- Definition

The carrying value as of the balance sheet date of the current and noncurrent portions of long-term obligations drawn from a line of credit, which is a bank's commitment to make loans up to a specific amount. Examples of items that might be included in the application of this element may consist of letters of credit, standby letters of credit, and revolving credit arrangements, under which borrowings can be made up to a maximum amount as of any point in time conditional on satisfaction of specified terms before, as of and after the date of drawdowns on the line. Includes short-term obligations that would normally be classified as current liabilities but for which (a) postbalance sheet date issuance of a long term obligation to refinance the short term obligation on a long term basis, or (b) the enterprise has entered into a financing agreement that clearly permits the enterprise to refinance the short-term obligation on a long term basis and the following conditions are met (1) the agreement does not expire within 1 year and is not cancelable by the lender except for violation of an objectively determinable provision, (2) no violation exists at the BS date, and (3) the lender has entered into the financing agreement is expected to be financially capable of honoring the agreement.

+ References + Details

SHAREHOLDERS' EQUITY (Details)	1 Months Ended	6 Months Ended
SHAREHOLDERS' EQUITY (Details)	Jan. 31, 2021 USD ($) $ / shares shares	Jun. 30, 2022 vote shares	Feb. 25, 2022 USD ($)	Dec. 31, 2021 shares	May 25, 2021 shares
Shareholders' Equity [Line Items]
Stock repurchase, authorized amount (up to)			$ 50,000,000
Number of shares repurchased (in shares) \| shares		0
Sale of Equity Capital
Shareholders' Equity [Line Items]
Proceeds raised from sale of equity capital	$ 300,000,000
Common Stock
Shareholders' Equity [Line Items]
Percentage of directors that can be elected by holders of Vimeo common stock		0.25
Votes per each share of stock \| vote		1
Common stock authorized (in shares) \| shares		1,600,000,000		1,600,000,000	1,600,000,000
Class B common stock
Shareholders' Equity [Line Items]
Votes per each share of stock \| vote		10
Common stock authorized (in shares) \| shares		400,000,000		400,000,000	400,000,000
Class A Voting common stock of Vimeo OpCo \| Sale of Equity Capital, First Raise
Shareholders' Equity [Line Items]
Proceeds raised from sale of equity capital	$ 200,000,000
Number of shares issued in sale of equity capital (in shares) \| shares	6,200,000
Price per share of stock issued in sale of equity capital (in dollars per share) \| $ / shares	$ 32.41
Enterprise valuation of Vimeo	$ 5,200,000,000
Class A Voting common stock of Vimeo OpCo \| Sale of Equity Capital, Second Raise
Shareholders' Equity [Line Items]
Proceeds raised from sale of equity capital	$ 100,000,000
Number of shares issued in sale of equity capital (in shares) \| shares	2,800,000
Price per share of stock issued in sale of equity capital (in dollars per share) \| $ / shares	$ 35.35
Enterprise valuation of Vimeo	$ 5,700,000,000

ACCUMULATED OTHER COMPREHENSIVE LOSS (Details) - USD ($)	3 Months Ended		6 Months Ended
	Jun. 30, 2022	Jun. 30, 2021	Jun. 30, 2022	Jun. 30, 2021
Accumulated Other Comprehensive Loss
Balance at beginning of period	$ 358,048,000	$ 389,134,000	$ 370,595,000	$ 85,080,000
Other comprehensive (loss) income	(406,000)	23,000	(552,000)	1,000
Balance at end of period	349,429,000	379,138,000	349,429,000	379,138,000
Income tax provision (benefit)	255,000	100,000	778,000	485,000
Accumulated Other Comprehensive Loss
Accumulated Other Comprehensive Loss
Balance at beginning of period	(232,000)	(109,000)	(86,000)	(87,000)
Balance at end of period	(638,000)	(86,000)	(638,000)	(86,000)
Income tax provision (benefit)			0	0
Foreign Currency Translation Adjustments
Accumulated Other Comprehensive Loss
Other comprehensive (loss) income	$ (406,000)	$ 23,000	$ (552,000)	$ 1,000

- Definition

Amount of current income tax expense (benefit) and deferred income tax expense (benefit) pertaining to continuing operations.

+ References + Details

- Definition

Amount after tax and reclassification adjustments of other comprehensive income (loss).

+ References

+ Details

- Definition

Total of all stockholders' equity (deficit) items, net of receivables from officers, directors, owners, and affiliates of the entity which are attributable to the parent. The amount of the economic entity's stockholders' equity attributable to the parent excludes the amount of stockholders' equity which is allocable to that ownership interest in subsidiary equity which is not attributable to the parent (noncontrolling interest, minority interest). This excludes temporary equity and is sometimes called permanent equity.

+ References

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+ Details

LOSS PER SHARE - Narrative (Details)	Dec. 31, 2021 shares
Director \| Restricted Stock \| Restricted Stock Agreement
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Shares authorized for issuance (in shares)	4,870,500

LOSS PER SHARE (Details) - USD ($) $ / shares in Units, shares in Thousands, $ in Thousands	3 Months Ended		6 Months Ended
	Jun. 30, 2022	Jun. 30, 2021	Jun. 30, 2022	Jun. 30, 2021
Numerator:
Net loss	$ (26,502)	$ (20,392)	$ (53,060)	$ (17,079)
Denominator:
Denominator for loss per share—weighted average shares, basic (in shares)	161,455	159,418	161,384	159,399
Denominator for loss per share—weighted average shares, diluted (in shares)	161,455	159,418	161,384	159,399
Loss per share attributable to common stock shareholders:
Basic loss per share (USD per share)	$ (0.16)	$ (0.13)	$ (0.33)	$ (0.11)
Diluted loss per share (USD per share)	$ (0.16)	$ (0.13)	$ (0.33)	$ (0.11)
Potentially dilutive securities excluded from calculation of diluted earnings per share (in shares)	32,800	26,400	32,800	26,400

- Definition

The amount of net income (loss) for the period per each share of common stock or unit outstanding during the reporting period.

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- Definition

The amount of net income (loss) for the period available to each share of common stock or common unit outstanding during the reporting period and to each share or unit that would have been outstanding assuming the issuance of common shares or units for all dilutive potential common shares or units outstanding during the reporting period.

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- Definition

The portion of profit or loss for the period, net of income taxes, which is attributable to the parent.

+ References

+ Details

FINANCIAL STATEMENT DETAILS - Schedule of Cash and Restricted Cash (Details) - USD ($) $ in Thousands	Jun. 30, 2022	Dec. 31, 2021	Jun. 30, 2021	Dec. 31, 2020
Organization, Consolidation and Presentation of Financial Statements [Abstract]
Cash and cash equivalents	$ 268,078	$ 321,900	$ 331,024	$ 110,011
Restricted cash included in Prepaid expenses and other current assets	342	445	228	26
Total cash and cash equivalents and restricted cash as shown in the accompanying consolidated statement of cash flows	$ 268,420	$ 322,345	$ 331,252	$ 110,037

FINANCIAL STATEMENT DETAILS - Allowance for Credit Loss (Details) - USD ($) $ in Thousands	6 Months Ended
	Jun. 30, 2022	Jun. 30, 2021
Accounts Receivable, Allowance for Credit Loss [Roll Forward]
Balance at beginning of period	$ 1,324	$ 476
Provision for credit losses	7,015	280
Write-offs charged against the allowance	(917)	(522)
Recoveries collected	578	282
Currency translation adjustment	(10)	0
Balance at end of period	$ 7,990	$ 516

FINANCIAL STATEMENT DETAILS - Accumulated Amortization and Depreciation (Details) - USD ($) $ in Thousands	Jun. 30, 2022	Dec. 31, 2021
Organization, Consolidation and Presentation of Financial Statements [Abstract]
ROU assets included in Other non-current assets	$ 7,697	$ 8,548
Leasehold improvements and equipment	510	1,591
Intangible assets with definite lives	$ 42,324	$ 39,692

FINANCIAL STATEMENT DETAILS - Other Income, Net (Details) - USD ($) $ in Thousands	3 Months Ended		6 Months Ended
	Jun. 30, 2022	Jun. 30, 2021	Jun. 30, 2022	Jun. 30, 2021
Organization, Consolidation and Presentation of Financial Statements [Abstract]
Foreign exchange gains (losses), net	$ 755	$ 121	$ 1,055	$ (29)
Interest income	417	21	458	41
Gain on sale of an asset	0	0	0	10,217
Other income, net	$ 1,172	$ 142	$ 1,513	$ 10,229

FINANCIAL STATEMENT DETAILS - Revenue and Long-Lived Assets (Details) - USD ($) $ in Thousands	3 Months Ended		6 Months Ended
	Jun. 30, 2022	Jun. 30, 2021	Jun. 30, 2022	Jun. 30, 2021	Dec. 31, 2021
Revenues from External Customers and Long-Lived Assets [Line Items]
Revenue	$ 110,977	$ 96,046	$ 219,331	$ 185,468
Leasehold improvements and equipment, net	1,497		1,497		$ 2,868
United States
Revenues from External Customers and Long-Lived Assets [Line Items]
Revenue	56,050	48,920	109,881	$ 94,715
Leasehold improvements and equipment, net	553		$ 553		1,901
United States \| Revenue Benchmark \| Geographic Concentration Risk
Revenues from External Customers and Long-Lived Assets [Line Items]
Concentration risk, percent (greater than)			10.00%	10.00%
All other countries
Revenues from External Customers and Long-Lived Assets [Line Items]
Revenue	54,927	$ 47,126	$ 109,450	$ 90,753
Leasehold improvements and equipment, net	$ 944		$ 944		$ 967

- Definition

Amount, excluding tax collected from customer, of revenue from satisfaction of performance obligation by transferring promised good or service to customer. Tax collected from customer is tax assessed by governmental authority that is both imposed on and concurrent with specific revenue-producing transaction, including, but not limited to, sales, use, value added and excise.

+ References

Reference 1: http://www.xbrl.org/2003/role/disclosureRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 280
-SubTopic 10
-Section 50
-Paragraph 30
-Subparagraph (a)
-URI https://asc.fasb.org/extlink&oid=126901519&loc=d3e8906-108599

Reference 2: http://www.xbrl.org/2003/role/disclosureRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 280
-SubTopic 10
-Section 50
-Paragraph 40
-URI https://asc.fasb.org/extlink&oid=126901519&loc=d3e9031-108599

Reference 3: http://www.xbrl.org/2003/role/disclosureRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 280
-SubTopic 10
-Section 50
-Paragraph 41
-Subparagraph (a)
-URI https://asc.fasb.org/extlink&oid=126901519&loc=d3e9038-108599

Reference 4: http://www.xbrl.org/2003/role/disclosureRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 280
-SubTopic 10
-Section 50
-Paragraph 32
-Subparagraph (b)
-URI https://asc.fasb.org/extlink&oid=126901519&loc=d3e8933-108599

Reference 5: http://www.xbrl.org/2003/role/disclosureRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 280
-SubTopic 10
-Section 50
-Paragraph 32
-Subparagraph (a)
-URI https://asc.fasb.org/extlink&oid=126901519&loc=d3e8933-108599

Reference 6: http://www.xbrl.org/2003/role/disclosureRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 606
-SubTopic 10
-Section 50
-Paragraph 4
-Subparagraph (a)
-URI https://asc.fasb.org/extlink&oid=126920106&loc=SL49130543-203045

Reference 7: http://www.xbrl.org/2003/role/disclosureRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 280
-SubTopic 10
-Section 50
-Paragraph 22
-Subparagraph (b)
-URI https://asc.fasb.org/extlink&oid=126901519&loc=d3e8736-108599

Reference 8: http://www.xbrl.org/2003/role/disclosureRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 280
-SubTopic 10
-Section 50
-Paragraph 22
-Subparagraph (a)
-URI https://asc.fasb.org/extlink&oid=126901519&loc=d3e8736-108599

Reference 9: http://www.xbrl.org/2003/role/disclosureRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 280
-SubTopic 10
-Section 50
-Paragraph 42
-URI https://asc.fasb.org/extlink&oid=126901519&loc=d3e9054-108599

Reference 10: http://www.xbrl.org/2003/role/disclosureRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 606
-SubTopic 10
-Section 50
-Paragraph 5
-URI https://asc.fasb.org/extlink&oid=126920106&loc=SL49130545-203045

Reference 11: http://www.xbrl.org/2003/role/disclosureRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 924
-SubTopic 10
-Section S99
-Paragraph 1
-Subparagraph (SAB Topic 11.L)
-URI https://asc.fasb.org/extlink&oid=6472922&loc=d3e499488-122856

+ Details

CONTINGENCIES (Details)				1 Months Ended	72 Months Ended
CONTINGENCIES (Details)	Jun. 02, 2019 EUR (€)	Jan. 15, 2019 EUR (€)	Sep. 18, 2013 video	Dec. 31, 2009 lawsuit video	Dec. 31, 2017 lawsuit
EMI/Capitol Records Copyright Infringement Litigation
Contingencies [Line Items]
Number of lawsuits \| lawsuit				2
Number of videos			199	199
EMI/Capitol Records Copyright Infringement Litigation \| Partial Summary Judgement
Contingencies [Line Items]
Number of videos			144
EMI/Capitol Records Copyright Infringement Litigation \| Denied Summary Judgement
Contingencies [Line Items]
Number of videos			35
EMI/Capitol Records Copyright Infringement Litigation \| Judicial Ruling
Contingencies [Line Items]
Number of videos			20
Amended number of videos			1,500
RTI Copyright Litigation
Contingencies [Line Items]
Number of lawsuits \| lawsuit					4
Damages awarded, value \| €	€ 4,746,273	€ 8,500,000

RELATED PARTY TRANSACTIONS - Narrative (Details) - USD ($) $ in Thousands	1 Months Ended	3 Months Ended		6 Months Ended
	Jan. 31, 2021	Jun. 30, 2022	Jun. 30, 2021	Jun. 30, 2022	Jun. 30, 2021	Dec. 31, 2021
Related Party Transaction [Line Items]
Repayment of outstanding related party debt				$ 0	$ 94,565
IAC
Related Party Transaction [Line Items]
Due to related party		$ 300		300		$ 6,400
Current lease liability		1,900		1,900
Non-current lease liability		700		700
Allocated costs					1,000
Repayment of outstanding related party debt	$ 99,500
Payment of accrued interest	$ 4,900
IAC \| Promissory note due on demand—related party
Related Party Transaction [Line Items]
Interest rate, stated percentage	10.00%
IAC \| Promissory note due May 2, 2023—related party
Related Party Transaction [Line Items]
Interest rate, stated percentage	10.00%
IAC \| IAC Health and Welfare Benefit Plans and Other Non-Occupancy
Related Party Transaction [Line Items]
Expenses incurred with related party		1,000	$ 3,200	2,300	5,900
IAC \| IAC Headquarters Occupancy and Subsidiary of Angi Occupancy
Related Party Transaction [Line Items]
Expenses incurred with related party		$ 1,400	$ 1,100	$ 3,000	$ 1,900

SUBSEQUENT EVENTS (Details) - Subsequent Event $ in Millions	1 Months Ended
	Jul. 31, 2022 USD ($)	Sep. 30, 2022 USD ($)
Subsequent Event [Line Items]
Reduction of workforce (as a percent)	0.06
IAC Headquarters Occupancy and Subsidiary of Angi Occupancy \| IAC
Subsequent Event [Line Items]
Minimum lease payments over the estimated lease term	$ 20.1
Forecast
Subsequent Event [Line Items]
Expected restructuring costs		$ 4.0