Vimeo common stock and Class B common stock are treated as one class of common stock for earnings per share ("EPS") purposes as both classes of common stock participate in earnings, dividends and other distributions on the same basis. Basic EPS is calculated using the two-class method since the Vimeo Restricted Shares are participating securities as they are unvested and have a non-forfeitable dividend right in the event the Company declares a cash dividend to common shareholders and participates in all other distributions of the Company in the same manner as all other Vimeo common shareholders. For the first quarter of 2025, no allocation of undistributed losses has been made as the Vimeo Restricted Shares do not participate in losses of the Company. Diluted EPS is calculated on the most dilutive basis under either the two-class method or treasury stock method, both of which exclude equity awards that are antidilutive.


	Three Months Ended March 31,
		2025		2024
		(In thousands, except per share data)
Basic EPS:
Numerator:
Net (loss) earnings		$	(3,916)	$	6,073
Less: Net earnings attributed to participating securities		—		(117)
Net (loss) earnings attributable to common stock shareholders		$	(3,916)	$	5,956
Denominator: (a)
Weighted average basic common shares outstanding		161,328		165,033

Basic (loss) earnings per share		$	(0.02)	$	0.04

Diluted EPS:
Numerator:
Net (loss) earnings		$	(3,916)	$	6,073
Less: Net earnings attributed to participating securities		—		(115)
Net (loss) earnings attributable to common stock shareholders		$	(3,916)	$	5,958
Denominator: (a)
Weighted average basic common shares outstanding		161,328		165,033
Dilutive securities		—		3,963
Weighted average diluted common shares outstanding		161,328		168,996

Antidilutive securities		21,621		12,812

Diluted (loss) earnings per share		$	(0.02)	$	0.04