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CONTINGENCIES
3 Months Ended
Mar. 31, 2026
Commitments and Contingencies Disclosure [Abstract]  
CONTINGENCIES NOTE 8—CONTINGENCIES
In the ordinary course of business, the Company is a party to various lawsuits. The Company
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 we believe an unfavorable outcome is not probable and, therefore, no reserve is
established. Although management currently believes that resolving claims against us, 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 the Company, these matters are subject to inherent
uncertainties and management’s view of these matters may change in the future. The Company 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 the Company. See “Note 2—
Income Taxes” for additional information related to income tax contingencies.
Irish Data Protection Commission Inquiry Regarding Tinder’s Practices
On February 3, 2020, we received a letter from the Irish Data Protection Commission (the “DPC”)
notifying us that the DPC had commenced an inquiry examining Tinder’s compliance with the EU’s
General Data Protection Regulation (“GDPR”), focusing on Tinder’s processes for handling access and
deletion requests and Tinder’s user data retention policies. On January 8, 2024, the DPC provided us
with a preliminary draft decision alleging that certain of Tinder’s access and retention policies, largely
relating to protecting the safety and privacy of Tinder’s users, violate GDPR requirements. We filed our
response to the preliminary draft decision on March 15, 2024. Our consolidated financial statements do
not reflect any provision for a loss with respect to this matter, as we do not believe there is a probable
likelihood of an unfavorable outcome. However, based on the preliminary draft decision and giving due
consideration to the uncertainties inherent in this process, there is at least a reasonable possibility of an
exposure to loss, which could be anywhere between a nominal amount and $60 million, which we do
not believe would be material to our business. We believe we have strong defenses to these claims and
will defend vigorously against them.