0001837686-23-000010 | 10-Q | XBRL Viewer

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Cover Page - shares	3 Months Ended
Cover Page - shares	Mar. 31, 2023	Apr. 28, 2023
Document Information [Line Items]
Document Type	10-Q
Document Quarterly Report	true
Document Period End Date	Mar. 31, 2023
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
Entity Address, Address Line Two	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	Large Accelerated Filer
Entity Small Business	false
Entity Emerging Growth Company	false
Entity Shell Company	false
Entity Central Index Key	0001837686
Current Fiscal Year End Date	--12-31
Document Fiscal Year Focus	2023
Document Fiscal Period Focus	Q1
Amendment Flag	false
Common Stock
Document Information [Line Items]
Entity Common Stock, Shares Outstanding		156,386,848
Class B common stock
Document Information [Line Items]
Entity Common Stock, Shares Outstanding		9,399,250

CONSOLIDATED BALANCE SHEET - USD ($) $ in Thousands	Mar. 31, 2023	Dec. 31, 2022
ASSETS
Cash and cash equivalents	$ 268,366	$ 274,497
Accounts receivable, net	28,149	31,434
Prepaid expenses and other current assets	16,163	18,395
Total current assets	312,678	324,326
Leasehold improvements and equipment, net	1,118	1,355
Goodwill	245,406	245,406
Intangible assets with definite lives, net	4,234	5,468
Other non-current assets	25,909	28,876
TOTAL ASSETS	589,345	605,431
LIABILITIES:
Accounts payable, trade	5,214	8,415
Deferred revenue	168,187	167,388
Accrued expenses and other current liabilities	49,782	57,151
Total current liabilities	223,183	232,954
Other long-term liabilities	15,869	18,619
Commitments and contingencies
SHAREHOLDERS' EQUITY:
Preferred stock, value	0	0
Additional paid-in capital	765,662	768,390
Accumulated deficit	(416,065)	(415,367)
Accumulated other comprehensive loss	(959)	(831)
Total shareholders' equity	350,293	353,858
TOTAL LIABILITIES AND SHAREHOLDERS' EQUITY	589,345	605,431
Common Stock
SHAREHOLDERS' EQUITY:
Common stock, value	1,561	1,572
Class B common stock
SHAREHOLDERS' EQUITY:
Common stock, value	$ 94	$ 94

CONSOLIDATED BALANCE SHEET (Parenthetical) - $ / shares	Mar. 31, 2023	Dec. 31, 2022
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)	156,054,000	157,187,000
Common stock outstanding (in shares)	156,054,000	157,187,000
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
	Mar. 31, 2023	Mar. 31, 2022
Revenue	$ 103,582	$ 108,354
Cost of revenue (exclusive of depreciation shown separately below)	23,672	26,756
Gross profit	79,910	81,598
Operating expenses:
Research and development expense	31,260	34,418
Sales and marketing expense	39,987	43,156
General and administrative expense	9,306	28,612
Depreciation	928	376
Amortization of intangibles	1,234	1,291
Total operating expenses	82,715	107,853
Operating loss	(2,805)	(26,255)
Interest expense	(121)	(121)
Other income, net	2,644	341
Loss before income taxes	(282)	(26,035)
Income tax provision	(416)	(523)
Net loss	$ (698)	$ (26,558)
Basic and diluted per share information:
Basic loss per share (USD per share)	$ 0	$ (0.16)
Diluted loss per share (USD per share)	$ 0	$ (0.16)
Stock-based compensation expense by function:
Compensation expense	$ (1,109)	$ 14,193
Cost of revenue
Stock-based compensation expense by function:
Compensation expense	141	164
Research and development expense
Stock-based compensation expense by function:
Compensation expense	4,918	4,699
Sales and marketing expense
Stock-based compensation expense by function:
Compensation expense	2,487	932
General and administrative expense
Stock-based compensation expense by function:
Compensation expense	$ (8,655)	$ 8,398

CONSOLIDATED STATEMENT OF COMPREHENSIVE OPERATIONS - USD ($) $ in Thousands	3 Months Ended
	Mar. 31, 2023	Mar. 31, 2022
Statement of Comprehensive Income [Abstract]
Net loss	$ (698)	$ (26,558)
Other comprehensive loss:
Change in foreign currency translation adjustment	(128)	(146)
Total other comprehensive loss	(128)	(146)
Comprehensive loss	$ (826)	$ (26,704)

- 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	Additional Paid-in Capital	Accumulated Deficit	Accumulated Other Comprehensive Loss
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	(26,558)				(26,558)
Other comprehensive loss	(146)					(146)
Stock-based compensation expense	14,193			14,193
Amounts related to settlement of equity awards	(36)	$ 2		(38)
Amounts related to settlement of equity awards (in shares)		166
Balance at end of period at Mar. 31, 2022	358,048	$ 1,569	$ 94	718,951	(362,334)	(232)
Balance at end of period (in shares) at Mar. 31, 2022		156,874	9,399
Balance at beginning of period at Dec. 31, 2022	353,858	$ 1,572	$ 94	768,390	(415,367)	(831)
Balance at beginning of period (in shares) at Dec. 31, 2022		157,187	9,399
Increase (Decrease) in Stockholders' Equity [Roll Forward]
Net loss	(698)				(698)
Other comprehensive loss	(128)					(128)
Stock-based compensation expense	(1,109)			(1,109)
Amounts related to settlement of equity awards	(1,630)	$ 5		(1,635)
Amounts related to settlement of equity awards (in shares)		491
Restricted Stock Award	0	$ (16)		16
Restricted Stock Award (in shares)		(1,624)
Balance at end of period at Mar. 31, 2023	$ 350,293	$ 1,561	$ 94	$ 765,662	$ (416,065)	$ (959)
Balance at end of period (in shares) at Mar. 31, 2023		156,054	9,399

CONSOLIDATED STATEMENT OF SHAREHOLDERS' EQUITY (Parenthetical) - $ / shares	Mar. 31, 2023	Dec. 31, 2022	Mar. 31, 2022
Common Stock
Common stock, par value (USD per share)	$ 0.01	$ 0.01	$ 0.01
Class B common stock
Common stock, par value (USD per share)	$ 0.01	$ 0.01	$ 0.01

CONSOLIDATED STATEMENT OF CASH FLOWS - USD ($) $ in Thousands	3 Months Ended
	Mar. 31, 2023	Mar. 31, 2022
Cash flows from operating activities:
Net loss	$ (698)	$ (26,558)
Adjustments to reconcile net loss to net cash used in operating activities:
Stock-based compensation expense	(1,109)	14,193
Amortization of intangibles	1,234	1,291
Depreciation	928	376
Provision for credit losses	(119)	3,123
Gain on the sale of an asset	37	0
Non-cash lease expense	1,126	1,880
Other adjustments, net	(27)	16
Changes in assets and liabilities:
Accounts receivable	2,198	(8,686)
Prepaid expenses and other assets	1,610	338
Accounts payable and other liabilities	(8,440)	(11,616)
Deferred revenue	2,017	(1,110)
Net cash used in operating activities	(1,243)	(26,753)
Cash flows from investing activities:
Acquisitions, net of cash acquired	0	21
Capital expenditures	(86)	(515)
Proceeds from the sale of an asset	639	1,611
Net cash provided by investing activities	553	1,117
Cash flows from financing activities:
Withholding taxes paid related to equity awards	(1,709)	(5,137)
Proceeds from exercise of stock options	79	18
Contingent consideration payment	(3,297)	0
Other	(265)	0
Net cash used in financing activities	(5,192)	(5,119)
Total cash used	(5,882)	(30,755)
Effect of exchange rate changes on cash and cash equivalents and restricted cash	(257)	(125)
Net decrease in cash and cash equivalents and restricted cash	(6,139)	(30,880)
Cash and cash equivalents and restricted cash at beginning of period	274,834	322,345
Cash and cash equivalents and restricted cash at end of period	$ 268,695	$ 291,465

ORGANIZATION AND BASIS OF PRESENTATION	3 Months Ended
ORGANIZATION AND BASIS OF PRESENTATION	Mar. 31, 2023
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. 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. For more information regarding the Spin-off, see our Annual Report on Form 10-K for the fiscal year ended December 31, 2022. 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, 2022. 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 equity awards are reflected in the accompanying consolidated statement of cash flows as operating activities. Amounts related to the settlement of equity awards are reflected in the accompanying consolidated statement of cash flows as financing activities. All related party balances between Vimeo and IAC and its subsidiaries are reflected in the accompanying consolidated balance sheet within "Accrued expenses and other current liabilities" and "Other long-term liabilities". 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 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

3 Months Ended

Mar. 31, 2023

Revenue from Contract with Customer [Abstract]

REVENUE

Revenue Recognition

Vimeo's revenue is derived primarily from SaaS subscription fees paid by customers. 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.

Disaggregated revenue is as follows:


	Three Months Ended March 31,
		2023		2022
		(In thousands)
Revenue:
Self-Serve & Add-Ons		$	71,602	$	76,091
Vimeo Enterprise		11,572		9,101
Other		20,408		23,162
Total		$	103,582	$	108,354

Revenue by geography is based on where the customer is located. The United States was the only country whose revenue constituted greater than 10% of total revenue of the Company for the three months ended March 31, 2023 and 2022.


	Three Months Ended March 31,
		2023		2022
		(In thousands)
Revenue:
United States		$	54,715	$	53,831
All other countries		48,867		54,523
Total		$	103,582	$	108,354

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 are included in the accompanying consolidated balance sheet as follows:


	March 31, 2023		December 31, 2022
	(In thousands)
Deferred revenue	$	168,187	$	167,388
Other long-term liabilities	1,299		1,286

During the three months ended March 31, 2023, Vimeo recognized $77.1 million of revenue that was included in the deferred revenue balance at December 31, 2022. During the three months ended March 31, 2022, Vimeo recognized $84.7 million of revenue that was included in the deferred revenue balance at December 31, 2021.

Practical Expedients and Exemptions

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 that 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 balances of capitalized costs to obtain a contract with a customer are included in the accompanying consolidated balance sheet as follows:


	March 31, 2023		December 31, 2022
	(In thousands)
Prepaid expenses and other current assets	$	4,506	$	4,168
Other non-current assets	7,949		7,988

- 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.

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+ Details

INCOME TAXES	3 Months Ended
INCOME TAXES	Mar. 31, 2023
Income Tax Disclosure [Abstract]
INCOME TAXES	INCOME TAXES 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 March 31, 2023 and 2022, Vimeo recorded an income tax provision of $0.4 million and $0.5 million, respectively. Vimeo's largest deferred tax assets are tax attribute carryforwards as well as capitalized research and development expenses. 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 tax benefit will not be realized. At March 31, 2023 and December 31, 2022, unrecognized tax benefits were $2.7 million and $2.5 million, respectively. If unrecognized tax benefits at March 31, 2023 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 March 31, 2024. 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

3 Months Ended

Mar. 31, 2023

Fair Value Disclosures [Abstract]

FAIR VALUE MEASUREMENTS

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


	March 31, 2023
	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:
Money market funds	$	244,555	$	—	$	—	$	244,555
Time deposits	—		850		—		850
Total	$	244,555	$	850	$	—	$	245,405

Liabilities:
Contingent consideration arrangements	$	—	$	—	$	2,977	$	2,977


	December 31, 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:
Money market funds	$	249,422	$	—	$	—	$	249,422
Time deposits	—		847		—		847
Total	$	249,422	$	847	$	—	$	250,269

Liabilities:
Contingent consideration arrangements	$	—	$	—	$	7,845	$	7,845

Money market funds and time deposits are included in "Cash and cash equivalents" in the accompanying consolidated balance sheet. Contingent consideration is included in “Accrued expenses and other current liabilities” in the accompanying consolidated balance sheet.

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 March 31, 2023		Three Months Ended March 31, 2022
	(In thousands)
Balance at beginning of period	$	7,845	$	12,200

Total net losses:
Included in operating loss	104		—
Measurement period adjustments	—		1,577
Settlements	(4,972)		—
Balance at end of period	$	2,977	$	13,777

Contingent Consideration Arrangements

The contingent consideration arrangement for WIREWAX Ltd., the acquisition of which the Company completed on December 6, 2021, was based upon achievement of an integration milestone and attainment of certain annual recurring revenue ("ARR") thresholds within two years of the acquisition. The integration milestone was met in July 2022, resulting in a payment of $4.8 million, which is consistent with the fair value estimated as of the acquisition date. Additionally, during the three months ended March 31, 2023, WIREWAX achieved the ARR threshold that resulted in a payment of $5.0 million to its former shareholders and a $0.1 million loss was recorded in the three months ended March 31, 2023, which was recorded within "General and administrative expense" in the accompanying consolidated statement of operations. In the accompanying consolidated statement of cash flows, the final $5.0 million payment is presented within "Contingent consideration payment" within financing activities and "Accounts payable and other liabilities" within operating activities for $3.3 million and $1.7 million, respectively.

At March 31, 2023, the Company had an outstanding contingent consideration arrangement related to Wibbitz Ltd., the acquisition of which the Company completed on November 10, 2021. The maximum contingent payments related to this arrangement at the time of the acquisition was $15.0 million. The Company remeasures the fair value of the contingent consideration arrangement each reporting period with any adjustments are recognized in "General and administrative expense" in the accompanying consolidated statement of operations.

The contingent consideration arrangement for Wibbitz is primarily dependent upon the amount of ARR from Wibbitz subscribers as of December 31, 2022 who are expected to migrate to the Vimeo platform by June 30, 2023. There was no change to the estimated fair value of this contingent consideration liability during the three months ended March 31, 2023.

- 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	3 Months Ended
REVOLVING CREDIT FACILITY	Mar. 31, 2023
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 March 31, 2023, 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, 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, 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 March 31, 2023, there were no outstanding borrowings under the Credit Facility. In December 2021, Vimeo agreed to cease any borrowings under certain non-USD currencies 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.

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+ Details

SHAREHOLDERS' EQUITY	3 Months Ended
SHAREHOLDERS' EQUITY	Mar. 31, 2023
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. 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 three months ended March 31, 2023.

- 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.

+ References

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+ Details

ACCUMULATED OTHER COMPREHENSIVE LOSS

3 Months Ended

Mar. 31, 2023

Equity [Abstract]

ACCUMULATED OTHER COMPREHENSIVE LOSS

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


	Three Months Ended March 31,
	2023		2022
	(In thousands)
Balance at beginning of period	$	(831)	$	(86)
Other comprehensive loss	(128)		(146)
Balance at end of period	$	(959)	$	(232)

At both March 31, 2023 and 2022, there was no tax benefit or provision on accumulated other comprehensive loss.

STOCK-BASED COMPENSATION	3 Months Ended
STOCK-BASED COMPENSATION	Mar. 31, 2023
Share-Based Payment Arrangement [Abstract]
STOCK-BASED COMPENSATION	STOCK-BASED COMPENSATION Vimeo Restricted Shares On March 20, 2023, Joseph Levin, Chairman and member of the Vimeo Board of Directors (the “Board”) and IAC's Chief Executive Officer, submitted his resignation as Chairman and member of the Board, effective immediately. Mr. Levin’s resignation was not the result of any dispute or disagreement with the Company or the Board. Mr. Levin now serves as Special Advisor to the Board. In connection with Mr. Levin's resignation, the Company entered into an amended and restated Restricted Stock Agreement, dated as of March 20, 2023 (the “Amended RSA”) to the Restricted Stock Agreement, dated as of June 7, 2021, by and between the Company and Mr. Levin (the “RSA”). Pursuant to the Amended RSA, the RSA will continue in connection with Mr. Levin’s service as Special Advisor to the Board. In consideration of Mr. Levin’s reduced services as Special Advisor in comparison to his services previously provided as Chairman and Board member, the Amended RSA reduces the total number of shares of Vimeo common stock underlying the RSA by one-third, to a total of 3,247,000 shares ("Vimeo Restricted Shares"), that cliff vest on November 5, 2030 based on satisfaction of certain Vimeo stock price targets and Mr. Levin’s continuous service as a Special Advisor through the vesting date. Mr. Levin may elect to accelerate vesting of the Vimeo Restricted Shares, effective on November 5, 2026 and each year thereafter through November 5, 2029, in which case performance will be measured through such date, and Mr. Levin will receive a pro-rated portion of the award and any remaining shares will be forfeited. The applicable stock price goals are proportionately lower on the earlier vesting dates. The above summary of the Amended RSA is not complete and is qualified in its entirety by reference to the full text of the Amended RSA, which is attached to this Form 10-Q as Exhibit 10.2. The Company accounted for these changes as a modification of the Vimeo Restricted Shares because the service condition of the RSA was not met due to Mr. Levin's resignation as Chairman of the Board, but the RSA will continue in connection with Mr. Levin's reduced services as Special Advisor. Accordingly, in the three months ended March 31, 2023, the Company reversed $14.8 million of stock-based compensation expense which represents the cumulative amount of such stock-based compensation expense recognized in "General and administrative expense" in the accompanying consolidated statement of operations since entering into the RSA with Mr. Levin. The fair value of the Vimeo Restricted Shares underlying the Amended RSA on the modification date was $2.3 million and is expected to be recognized over the remaining requisite service period through November 5, 2030, subject to Mr. Levin’s continued service as Special Advisor. The fair value of the Vimeo Restricted Shares was determined using a lattice model that incorporated a Monte Carlo simulation of Vimeo's stock price as this award contains a market condition. CEO Market-Based Award On March 21, 2023, the Company and Anjali Sud, Vimeo's CEO, entered into an Amended and Restated Restricted Stock Unit Award Agreement (the “Amended RSU Agreement”), which amended and restated the existing Restricted Stock Unit Award Agreement between the Company and Ms. Sud dated March 25, 2022 (the “Original Award Agreement”) to revise the vesting schedule and stock performance targets of the Original Award Agreement. The Company accounted for these changes as a modification, which resulted in incremental stock-based compensation expense of $2.2 million and is expected to be recognized in "General and administrative expense" in the accompanying consolidated statement of operations over the requisite service period of each of tranche of the award through March 25, 2024 or March 25, 2025, subject to Ms. Sud's continued service as Vimeo CEO.

LOSS PER SHARE

3 Months Ended

Mar. 31, 2023

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. 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 March 31,
		2023		2022
		(In thousands, except per share data)
Numerator:
Net loss		$	(698)	$	(26,558)
Denominator: (a) (b)


Denominator for loss per share—weighted average shares		161,833		161,312

Loss per share attributable to common stock shareholders:
Loss per share		$	—	$	(0.16)

_____________________

(a) Vimeo Restricted Shares were included in shares of common stock issued and outstanding at March 31, 2023 and December 31, 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 the three months ended March 31, 2023 and March 31, 2022, approximately 34.3 million and 27.2 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

3 Months Ended

Mar. 31, 2023

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:


	March 31, 2023		December 31, 2022		March 31, 2022		December 31, 2021
	(In thousands)
Cash and cash equivalents	$	268,366	$	274,497	$	291,100	$	321,900
Restricted cash included in Prepaid expenses and other current assets	329		337		365		445
Total cash and cash equivalents and restricted cash as shown in the accompanying consolidated statement of cash flows	$	268,695	$	274,834	$	291,465	$	322,345

Restricted cash primarily consisted of deposits related to a lease and corporate credit cards.

Credit Losses

The changes in the allowance for credit losses for the three months ended March 31, 2023 and 2022 are as follows:


	2023		2022
	(In thousands)
Balance at beginning of period	$	5,183	$	1,324
Provision for credit losses	(119)		3,123
Write-offs charged against the allowance	(1,858)		(378)
Recoveries collected	321		146
Currency translation adjustment	(17)		—
Balance at end of period	$	3,510	$	4,215

Accumulated Amortization and Depreciation

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


Asset Category	March 31, 2023		December 31, 2022
	(In thousands)
ROU assets included in Other non-current assets	$	11,213	$	10,087
Leasehold improvements and equipment	$	1,067	$	784
Intangible assets with definite lives	$	46,026	$	44,792

Other income, net

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


	Three Months Ended March 31,
		2023		2022
		(In thousands)
Foreign exchange (losses) gains, net		$	(5)	$	300
Interest income		2,686		41
Loss on sale of an asset		(37)		—

Other income, net		$	2,644	$	341

Geographic Concentrations

Long-lived assets, excluding goodwill, intangible assets with definite lives and ROU assets, at March 31, 2023 and December 31, 2022 relate to "Leasehold improvements and equipment, net."


	March 31, 2023		December 31, 2022
	(In thousands)
Leasehold improvements and equipment, net:
United States	$	579	$	537
All other countries	539		818
Total	$	1,118	$	1,355

CONTINGENCIES	3 Months Ended
CONTINGENCIES	Mar. 31, 2023
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. See "Note 3—Income Taxes" for additional information related to income tax contingencies. 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 Appeals stayed the judgment pending appeal. On August 10, 2022, the Rome Court of Appeals affirmed the judgment. Vimeo is now appealing to the Italian Supreme Court of Cassation. 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. On April 7, 2023 the Civil Court of Rome published a decision finding in favor of Vimeo and dismissing the third case (No. 59780/2017) in its entirety. On October 18, 2022, the Civil Court of Rome issued a decision in the fourth case, Medusa Film v. Vimeo, Inc. (No. 74775/2017,) finding liability, but rejecting RTI’s damage calculation and reserving judgment as to the amount of damages. On November 30, 2022, RTI served a notice of appeal challenging the court's decision on damages. 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. The parties have exchanged briefs, and the next hearing is scheduled for December 18, 2023. 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, subject to court approval, will 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, and the court issued an order granting preliminary approval of the $2.3 million settlement on January 20, 2023. Vimeo denies liability in connection with this lawsuit.

RELATED PARTY TRANSACTIONS	3 Months Ended
RELATED PARTY TRANSACTIONS	Mar. 31, 2023
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. The total related charges for the three months ended March 31, 2023 and 2022 were less than $0.1 million and $1.3 million, respectively. At March 31, 2023, Vimeo had a current payable due to IAC of less than $0.1 million which was included in "Accrued expenses and other current liabilities" in the accompanying consolidated balance sheet and was subsequently paid in April 2023. At December 31, 2022, there was no amount due to IAC.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. In July 2022, Vimeo extended the terms of the West 34th Street Sublease, and added a sublease of a portion of the fifth floor, both through April 2028. At March 31, 2023 Vimeo had a current lease liability of $2.1 million included in "Accrued expenses and other current liabilities" and a non-current lease liability of $12.5 million included in "Other long-term liabilities" related to the West 34th Street Sublease in the accompanying consolidated balance sheet. Rent expense for the three months ended March 31, 2023 and 2022 was $0.9 million and $1.6 million, respectively.

RESTRUCTURING

3 Months Ended

Mar. 31, 2023

Restructuring and Related Activities [Abstract]

RESTRUCTURING

During the quarter ended March 31, 2023, 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 11% of its employees. One-time termination benefits provided as part of the restructuring plan include severance, continuation of health insurance coverage and other benefits for a specified period of time, which resulted in $4.9 million of restructuring costs for the three months ended March 31, 2023. These costs have been recognized in the accompanying consolidated statement of operations as follows:


	Three Months Ended March 31,
	2023
	(In thousands)
Restructuring costs:
Cost of revenue	$	298
Research and development expense	2,813
Sales and marketing expense	1,078
General and administrative expense	699
Total	$	4,888

At March 31, 2023, a payable of $0.7 million related to restructuring costs was included in" Accrued expenses and other current liabilities" in the accompanying consolidated balance sheet.

ORGANIZATION AND BASIS OF PRESENTATION (Policies)	3 Months Ended
ORGANIZATION AND BASIS OF PRESENTATION (Policies)	Mar. 31, 2023
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. 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, 2022. 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 equity awards are reflected in the accompanying consolidated statement of cash flows as operating activities. Amounts related to the settlement of equity awards are reflected in the accompanying consolidated statement of cash flows as financing activities. All related party balances between Vimeo and IAC and its subsidiaries are reflected in the accompanying consolidated balance sheet within "Accrued expenses and other current liabilities" and "Other long-term liabilities".
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 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. 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 RevenueDeferred 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. Practical Expedients and Exemptions 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 that 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.

- Definition

Disclosure of accounting policy for revenue from contract with customer.

+ References

Reference 1: http://www.xbrl.org/2003/role/disclosureRef
-Publisher FASB
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+ Details

REVENUE (Tables)

3 Months Ended

Mar. 31, 2023

Revenue from Contract with Customer [Abstract]

Schedule of Disaggregation of Revenue

Disaggregated revenue is as follows:


	Three Months Ended March 31,
		2023		2022
		(In thousands)
Revenue:
Self-Serve & Add-Ons		$	71,602	$	76,091
Vimeo Enterprise		11,572		9,101
Other		20,408		23,162
Total		$	103,582	$	108,354

Schedule of Revenue and Long-lived Assets by Geographic Area


	Three Months Ended March 31,
		2023		2022
		(In thousands)
Revenue:
United States		$	54,715	$	53,831
All other countries		48,867		54,523
Total		$	103,582	$	108,354

Long-lived assets, excluding goodwill, intangible assets with definite lives and ROU assets, at March 31, 2023 and December 31, 2022 relate to "Leasehold improvements and equipment, net."


	March 31, 2023		December 31, 2022
	(In thousands)
Leasehold improvements and equipment, net:
United States	$	579	$	537
All other countries	539		818
Total	$	1,118	$	1,355

Schedule of Current and Non-current Balances of Deferred Revenue and Contract Asset

The current and non-current deferred revenue balances are included in the accompanying consolidated balance sheet as follows:


	March 31, 2023		December 31, 2022
	(In thousands)
Deferred revenue	$	168,187	$	167,388
Other long-term liabilities	1,299		1,286

The current and non-current balances of capitalized costs to obtain a contract with a customer are included in the accompanying consolidated balance sheet as follows:


	March 31, 2023		December 31, 2022
	(In thousands)
Prepaid expenses and other current assets	$	4,506	$	4,168
Other non-current assets	7,949		7,988

FAIR VALUE MEASUREMENTS (Tables)

3 Months Ended

Mar. 31, 2023

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:


	March 31, 2023
	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:
Money market funds	$	244,555	$	—	$	—	$	244,555
Time deposits	—		850		—		850
Total	$	244,555	$	850	$	—	$	245,405

Liabilities:
Contingent consideration arrangements	$	—	$	—	$	2,977	$	2,977


	December 31, 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:
Money market funds	$	249,422	$	—	$	—	$	249,422
Time deposits	—		847		—		847
Total	$	249,422	$	847	$	—	$	250,269

Liabilities:
Contingent consideration arrangements	$	—	$	—	$	7,845	$	7,845

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 March 31, 2023		Three Months Ended March 31, 2022
	(In thousands)
Balance at beginning of period	$	7,845	$	12,200

Total net losses:
Included in operating loss	104		—
Measurement period adjustments	—		1,577
Settlements	(4,972)		—
Balance at end of period	$	2,977	$	13,777

ACCUMULATED OTHER COMPREHENSIVE LOSS (Tables)

3 Months Ended

Mar. 31, 2023

Equity [Abstract]

Schedule of Accumulated Other Comprehensive Loss

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


	Three Months Ended March 31,
	2023		2022
	(In thousands)
Balance at beginning of period	$	(831)	$	(86)
Other comprehensive loss	(128)		(146)
Balance at end of period	$	(959)	$	(232)

LOSS PER SHARE (Tables)

3 Months Ended

Mar. 31, 2023

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 March 31,
		2023		2022
		(In thousands, except per share data)
Numerator:
Net loss		$	(698)	$	(26,558)
Denominator: (a) (b)


Denominator for loss per share—weighted average shares		161,833		161,312

Loss per share attributable to common stock shareholders:
Loss per share		$	—	$	(0.16)

_____________________

FINANCIAL STATEMENT DETAILS (Tables)

3 Months Ended

Mar. 31, 2023

Organization, Consolidation and Presentation of Financial Statements [Abstract]

Schedule of Cash and Cash Equivalents


	March 31, 2023		December 31, 2022		March 31, 2022		December 31, 2021
	(In thousands)
Cash and cash equivalents	$	268,366	$	274,497	$	291,100	$	321,900
Restricted cash included in Prepaid expenses and other current assets	329		337		365		445
Total cash and cash equivalents and restricted cash as shown in the accompanying consolidated statement of cash flows	$	268,695	$	274,834	$	291,465	$	322,345

Schedule of Restricted Cash


	March 31, 2023		December 31, 2022		March 31, 2022		December 31, 2021
	(In thousands)
Cash and cash equivalents	$	268,366	$	274,497	$	291,100	$	321,900
Restricted cash included in Prepaid expenses and other current assets	329		337		365		445
Total cash and cash equivalents and restricted cash as shown in the accompanying consolidated statement of cash flows	$	268,695	$	274,834	$	291,465	$	322,345

Schedule of Changes in Allowance for Credit Losses

The changes in the allowance for credit losses for the three months ended March 31, 2023 and 2022 are as follows:


	2023		2022
	(In thousands)
Balance at beginning of period	$	5,183	$	1,324
Provision for credit losses	(119)		3,123
Write-offs charged against the allowance	(1,858)		(378)
Recoveries collected	321		146
Currency translation adjustment	(17)		—
Balance at end of period	$	3,510	$	4,215

Schedule of Accumulated Depreciation and Amortization

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


Asset Category	March 31, 2023		December 31, 2022
	(In thousands)
ROU assets included in Other non-current assets	$	11,213	$	10,087
Leasehold improvements and equipment	$	1,067	$	784
Intangible assets with definite lives	$	46,026	$	44,792

Schedule of Other Income, Net

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


	Three Months Ended March 31,
		2023		2022
		(In thousands)
Foreign exchange (losses) gains, net		$	(5)	$	300
Interest income		2,686		41
Loss on sale of an asset		(37)		—

Other income, net		$	2,644	$	341

Schedule of Revenue and Long-lived Assets by Geographic Area


	Three Months Ended March 31,
		2023		2022
		(In thousands)
Revenue:
United States		$	54,715	$	53,831
All other countries		48,867		54,523
Total		$	103,582	$	108,354

Long-lived assets, excluding goodwill, intangible assets with definite lives and ROU assets, at March 31, 2023 and December 31, 2022 relate to "Leasehold improvements and equipment, net."


	March 31, 2023		December 31, 2022
	(In thousands)
Leasehold improvements and equipment, net:
United States	$	579	$	537
All other countries	539		818
Total	$	1,118	$	1,355

RESTRUCTURING (Tables)

3 Months Ended

Mar. 31, 2023

Restructuring and Related Activities [Abstract]

Schedule of Restructuring Costs Recognized in Consolidated Statement of Operations

These costs have been recognized in the accompanying consolidated statement of operations as follows:


	Three Months Ended March 31,
	2023
	(In thousands)
Restructuring costs:
Cost of revenue	$	298
Research and development expense	2,813
Sales and marketing expense	1,078
General and administrative expense	699
Total	$	4,888

REVENUE - Schedule of Disaggregation of Revenue and Revenue and Long-lived Assets by Geographic Area (Details) - USD ($) $ in Thousands	3 Months Ended
	Mar. 31, 2023	Mar. 31, 2022
Disaggregation of Revenue [Line Items]
Revenue	$ 103,582	$ 108,354
United States
Disaggregation of Revenue [Line Items]
Revenue	54,715	53,831
All other countries
Disaggregation of Revenue [Line Items]
Revenue	48,867	54,523
Self-Serve & Add-Ons
Disaggregation of Revenue [Line Items]
Revenue	71,602	76,091
Vimeo Enterprise
Disaggregation of Revenue [Line Items]
Revenue	11,572	9,101
Other
Disaggregation of Revenue [Line Items]
Revenue	$ 20,408	$ 23,162

- 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

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+ Details

REVENUE - Narrative (Details) - USD ($) $ in Millions	3 Months Ended
REVENUE - Narrative (Details) - USD ($) $ in Millions	Mar. 31, 2023	Mar. 31, 2022
Disaggregation of Revenue [Line Items]
Deferred revenue recognized during period	$ 77.1	$ 84.7
United States \| Revenue Benchmark \| Geographic Concentration Risk
Disaggregation of Revenue [Line Items]
Concentration risk, percent (greater than)	10.00%	10.00%

REVENUE - Schedule of Current and Non-current Balances of Deferred Revenue (Details) - USD ($) $ in Thousands	Mar. 31, 2023	Dec. 31, 2022
Revenue from Contract with Customer [Abstract]
Deferred revenue	$ 168,187	$ 167,388
Other long-term liabilities	$ 1,299	$ 1,286

REVENUE - Schedule of Current and Non-current Contract Asset Balances (Details) - USD ($) $ in Thousands	Mar. 31, 2023	Dec. 31, 2022
Revenue from Contract with Customer [Abstract]
Prepaid expenses and other current assets	$ 4,506	$ 4,168
Other non-current assets	$ 7,949	$ 7,988

INCOME TAXES (Details) - USD ($) $ in Thousands	3 Months Ended
INCOME TAXES (Details) - USD ($) $ in Thousands	Mar. 31, 2023	Mar. 31, 2022	Dec. 31, 2022
Income Tax Disclosure [Abstract]
Income tax provision	$ 416	$ 523
Unrecognized tax benefits	$ 2,700		$ 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 Assets and Liabilities Measured at Fair Value on a Recurring Basis (Details) - USD ($) $ in Thousands	Mar. 31, 2023	Dec. 31, 2022
Assets:
Total	$ 245,405	$ 250,269
Liabilities:
Contingent consideration arrangements	2,977	7,845
Quoted Market Prices for Identical Assets in Active Markets (Level 1)
Assets:
Total	244,555	249,422
Liabilities:
Contingent consideration arrangements	0	0
Significant Other Observable Inputs (Level 2)
Assets:
Total	850	847
Liabilities:
Contingent consideration arrangements	0	0
Significant Unobservable Inputs (Level 3)
Assets:
Total	0	0
Liabilities:
Contingent consideration arrangements	2,977	7,845
Money market funds
Assets:
Total	244,555	249,422
Money market funds \| Quoted Market Prices for Identical Assets in Active Markets (Level 1)
Assets:
Total	244,555	249,422
Money market funds \| Significant Other Observable Inputs (Level 2)
Assets:
Total	0	0
Money market funds \| Significant Unobservable Inputs (Level 3)
Assets:
Total	0	0
Time deposits
Assets:
Total	850	847
Time deposits \| Quoted Market Prices for Identical Assets in Active Markets (Level 1)
Assets:
Total	0	0
Time deposits \| Significant Other Observable Inputs (Level 2)
Assets:
Total	850	847
Time deposits \| Significant Unobservable Inputs (Level 3)
Assets:
Total	$ 0	$ 0

FAIR VALUE MEASUREMENTS - Schedule of Fair Value, Liabilities Measured on Recurring Basis, Unobservable Input Reconciliation (Details) - Contingent Consideration Liability - USD ($) $ in Thousands	3 Months Ended
	Mar. 31, 2023	Mar. 31, 2022
Contingent Consideration Arrangements
Balance at beginning of period	$ 7,845	$ 12,200
Included in operating loss	104	0
Measurement period adjustments	0	1,577
Settlements	(4,972)	0
Balance at end of period	$ 2,977	$ 13,777

FAIR VALUE MEASUREMENTS - Narrative (Details) - USD ($) $ in Thousands	1 Months Ended	3 Months Ended
	Jul. 31, 2022	Mar. 31, 2023	Mar. 31, 2022	Dec. 31, 2022
Business Acquisition [Line Items]
Contingent consideration payment		$ 3,297	$ 0
Contingent consideration arrangements		2,977		$ 7,845
Accounts payable and other liabilities		$ (8,440)	$ (11,616)
Wirewax
Business Acquisition [Line Items]
Revenue threshold term (in years)		2 years
Contingent consideration payment	$ 4,800
Contingent consideration arrangements		$ 5,000
Contingent consideration arrangements, loss		100
Wirewax \| Contingent Consideration Liability
Business Acquisition [Line Items]
Contingent consideration payment		3,300
Accounts payable and other liabilities		1,700
Wibbitz \| Maximum
Business Acquisition [Line Items]
Contingent consideration arrangements		$ 15,000

REVOLVING CREDIT FACILITY (Details) - Revolving Credit Facility - Vimeo Credit Facility - USD ($)	3 Months Ended
	Mar. 31, 2023	Feb. 12, 2021
Revolving Credit Facility [Line Items]
Maximum borrowing capacity		$ 100,000,000
Annual commitment fee (in basis points)	0.20%
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)	3 Months Ended
SHAREHOLDERS' EQUITY (Details)	Mar. 31, 2023 vote shares	Dec. 31, 2022 shares	Feb. 25, 2022 USD ($)	May 25, 2021 shares
Shareholders' Equity [Line Items]
Stock repurchase, authorized amount (up to) \| $			$ 50,000,000
Number of shares repurchased (in shares)	0
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)	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)	400,000,000	400,000,000		400,000,000

ACCUMULATED OTHER COMPREHENSIVE LOSS (Details) - USD ($)	3 Months Ended
	Mar. 31, 2023	Mar. 31, 2022
Accumulated Other Comprehensive Loss
Balance at beginning of period	$ 353,858,000	$ 370,595,000
Other comprehensive loss	(128,000)	(146,000)
Balance at end of period	350,293,000	358,048,000
Income tax provision (benefit)	416,000	523,000
Accumulated Other Comprehensive Loss
Accumulated Other Comprehensive Loss
Balance at beginning of period	(831,000)	(86,000)
Other comprehensive loss	(128,000)	(146,000)
Balance at end of period	(959,000)	(232,000)
Income tax provision (benefit)	0	0
Foreign Currency Translation Adjustments
Accumulated Other Comprehensive Loss
Other comprehensive loss	$ (128,000)	$ (146,000)

- 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.

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+ Details

STOCK-BASED COMPENSATION - Narrative (Details) - USD ($) $ in Thousands	3 Months Ended
	Mar. 31, 2023	Mar. 31, 2022	Mar. 20, 2023
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Reversal of stock-based compensation expense	$ 1,109	$ (14,193)
Incremental compensation cost	2,200
General and administrative expense
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Reversal of stock-based compensation expense	8,655	$ (8,398)
Director \| Restricted Stock \| Restricted Stock Agreement
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Reduction of shares authorized for issuance			33.00%
Shares authorized for issuance (in shares)			3,247,000
Director \| Restricted Stock \| Restricted Stock Agreement \| General and administrative expense
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Reversal of stock-based compensation expense	14,800
Unrecognized compensation cost, net	$ 2,300

LOSS PER SHARE - Schedule of Computation of Basic and Diluted Loss per Share (Details) - USD ($) $ / shares in Units, shares in Thousands, $ in Thousands	3 Months Ended
	Mar. 31, 2023	Mar. 31, 2022
Numerator:
Net loss	$ (698)	$ (26,558)
Denominator:
Denominator for loss per share—weighted average shares, basic (in shares)	161,833	161,312
Denominator for loss per share—weighted average shares, diluted (in shares)	161,833	161,312
Loss per share attributable to common stock shareholders:
Basic loss per share (USD per share)	$ 0	$ (0.16)
Diluted loss per share (USD per share)	$ 0	$ (0.16)
Potentially dilutive securities excluded from calculation of diluted earnings per share (in shares)	34,300	27,200

- 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 Cash Equivalents and Restricted Cash (Details) - USD ($) $ in Thousands	Mar. 31, 2023	Dec. 31, 2022	Mar. 31, 2022	Dec. 31, 2021
Organization, Consolidation and Presentation of Financial Statements [Abstract]
Cash and cash equivalents	$ 268,366	$ 274,497	$ 291,100	$ 321,900
Restricted cash included in Prepaid expenses and other current assets	329	337	365	445
Total cash and cash equivalents and restricted cash as shown in the accompanying consolidated statement of cash flows	$ 268,695	$ 274,834	$ 291,465	$ 322,345

FINANCIAL STATEMENT DETAILS - Schedule of Allowance for Credit Loss (Details) - USD ($) $ in Thousands	3 Months Ended
	Mar. 31, 2023	Mar. 31, 2022
Accounts Receivable, Allowance for Credit Loss [Roll Forward]
Balance at beginning of period	$ 5,183	$ 1,324
Provision for credit losses	(119)	3,123
Write-offs charged against the allowance	(1,858)	(378)
Recoveries collected	321	146
Currency translation adjustment	(17)	0
Balance at end of period	$ 3,510	$ 4,215

FINANCIAL STATEMENT DETAILS - Schedule of Accumulated Amortization and Depreciation (Details) - USD ($) $ in Thousands	Mar. 31, 2023	Dec. 31, 2022
Organization, Consolidation and Presentation of Financial Statements [Abstract]
ROU assets included in Other non-current assets	$ 11,213	$ 10,087
Leasehold improvements and equipment	1,067	784
Intangible assets with definite lives	$ 46,026	$ 44,792

FINANCIAL STATEMENT DETAILS - Schedule of Other Income, Net (Details) - USD ($) $ in Thousands	3 Months Ended
	Mar. 31, 2023	Mar. 31, 2022
Organization, Consolidation and Presentation of Financial Statements [Abstract]
Foreign exchange (losses) gains, net	$ (5)	$ 300
Interest income	2,686	41
Loss on sale of an asset	(37)	0
Other income, net	$ 2,644	$ 341

FINANCIAL STATEMENT DETAILS - Schedule of Geographic Concentrations (Details) - USD ($) $ in Thousands	Mar. 31, 2023	Dec. 31, 2022
Revenues from External Customers and Long-Lived Assets [Line Items]
Leasehold improvements and equipment, net	$ 1,118	$ 1,355
United States
Revenues from External Customers and Long-Lived Assets [Line Items]
Leasehold improvements and equipment, net	579	537
All other countries
Revenues from External Customers and Long-Lived Assets [Line Items]
Leasehold improvements and equipment, net	$ 539	$ 818

CONTINGENCIES (Details) $ in Millions					1 Months Ended	72 Months Ended
CONTINGENCIES (Details) $ in Millions	Jan. 20, 2023 USD ($)	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
Illinois Biometric Information Privacy Act
Contingencies [Line Items]
Settlement amount approved \| $	$ 2.3

RELATED PARTY TRANSACTIONS (Details) - USD ($) $ in Millions	3 Months Ended
	Mar. 31, 2023	Mar. 31, 2022
Related Party Transaction [Line Items]
Current lease liability, statement of financial position	Accrued expenses and other current liabilities
Non-current lease liability, statement of financial position	Other long-term liabilities
IAC
Related Party Transaction [Line Items]
Current payable due to IAC (less than)	$ 0.1
Current lease liability	2.1
Non-current lease liability	12.5
IAC \| IAC Health and Welfare Benefit Plans and Other Non-Occupancy
Related Party Transaction [Line Items]
Expenses incurred with related party	0.1	$ 1.3
IAC \| IAC Headquarters Occupancy and Subsidiary of Angi Occupancy
Related Party Transaction [Line Items]
Expenses incurred with related party	$ 0.9	$ 1.6

RESTRUCTURING - Narrative (Details) $ in Thousands	3 Months Ended
RESTRUCTURING - Narrative (Details) $ in Thousands	Mar. 31, 2023 USD ($)
Restructuring and Related Activities [Abstract]
Reduction of workforce (as a percent)	11.00%
Cost incurred for one-time termination benefits	$ 4,888
Accrued liability related to restructuring costs	$ 700

RESTRUCTURING - Schedule of Restructuring Costs Recognized in Consolidated Statement of Operations (Details) $ in Thousands	3 Months Ended
	Mar. 31, 2023 USD ($)
Restructuring Cost and Reserve [Line Items]
Restructuring costs	$ 4,888
Cost of revenue
Restructuring Cost and Reserve [Line Items]
Restructuring costs	298
Research and development expense
Restructuring Cost and Reserve [Line Items]
Restructuring costs	2,813
Sales and marketing expense
Restructuring Cost and Reserve [Line Items]
Restructuring costs	1,078
General and administrative expense
Restructuring Cost and Reserve [Line Items]
Restructuring costs	$ 699