v3.25.4
SUPPLEMENTAL CONSOLIDATED BALANCE SHEETS AND STATEMENTS OF OPERATIONS INFORMATION (Tables)
 12 Months Ended
Dec. 31, 2025
Supplemental Consolidated Balance Sheet & Statement of Operations Information [Abstract]  
Schedule of Prepaid and Other Current Assets
The following table summarizes Prepaid expenses and other current assets as of December 31, 2025 and 2024 (in thousands):
December 31,
20252024
Prepaid expenses$8,614 $11,319 
Income taxes receivable8,640 2,686 
Restricted cash (1)
29,532 33,726 
Other5,762 4,634 
Total prepaid expenses and other current assets$52,548 $52,365 
(1)     Primarily consists of cash collateral related to our letters of credit and other cash collateral. See Note 8, Financing Arrangements, for additional information.
Schedule of Other Assets, Noncurrent
The following table summarizes Other non-current assets as of December 31, 2025 and 2024 (in thousands):
December 31,
20252024
Deferred contract acquisition costs$3,908 $3,211 
Security deposits
3,031 2,983 
Provisional tax payments (1)
— 2,402 
Other231 548 
Total other non-current assets$7,170 $9,144 
(1)    Relates to provisional payments remitted under the installment plans for Groupon S.r.l. that were reclassified to Foreign Income tax expense as of and during the year ended December 31, 2025. See Note 15, Income Taxes, for additional information.
Schedule of Accrued Expenses and Other Current Liabilities
The following table summarizes Accrued expenses and other current liabilities as of December 31, 2025 and 2024 (in thousands):
December 31,
20252024
Customer credits
$25,942 $22,349 
Accrued marketing
19,696 15,118 
Compensation and benefits
11,502 11,436 
Foreign VAT assessments (1)
9,724 8,355 
Accrued consulting and professional fees
2,158 4,429 
Refunds reserve
4,091 4,328 
Deferred revenue
1,793 4,130 
Current portion of lease obligations
3,547 3,317 
Income taxes payable
7,525 2,691 
Accrued interest1,005 1,509 
Accrued VAT and related liabilities4,328 3,796 
Other
14,746 16,307 
Total accrued expenses and other current liabilities$106,057 $97,765 
(1)     See Note 10, Commitments and Contingencies, for additional information.
Schedule of Other Non-current Liabilities
The following table summarizes Other non-current liabilities as of December 31, 2025 and 2024 (in thousands):
December 31,
20252024
Contingent income tax liabilities$13,520 $13,358 
Deferred income taxes2,065 1,918 
Other941 1,320 
Total other non-current liabilities$16,526 $16,596 
Schedule of Other Income (Expense)
The following table summarizes Other income (expense), net for the years ended December 31, 2025, 2024 and 2023 (in thousands):
Year Ended December 31,
202520242023
Interest income$5,953 $5,149 $10,264 
Interest expense(14,254)(8,531)(15,718)
Loss from changes in fair value of investment (1)
— — (25,847)
Gain on sale of investment (2)
5,998 — — 
Foreign currency gains (losses), net and other (3)
33,132 (34,172)6,127 
Other income (expense), net$30,829 $(37,554)$(25,174)
(1)Loss from changes in fair value of investment for the year ended December 31, 2023 is due to a remeasurement of our investment in SumUp. See Note 6, Investments, for additional information.
(2)Gain on sale of investments for the year ended December 31, 2025, is due to the sale of TodayTix. See Note 6, Investments, for additional information.

(3)Foreign currency gains (losses), net and other for the year ended December 31, 2025 and 2024 is primarily due to foreign currency fluctuations on intercompany balances with our subsidiaries.