Supplemental Financial Statement Disclosures	6 Months Ended
Jun. 30, 2026
Balance Sheet Components Disclosure [Abstract]
Supplemental Financial Statement Disclosures	2. Supplemental Financial Statement Disclosures Accounts Receivable, Net As of June 30, 2026, accounts receivable was $184 million, net of allowance for credit losses of $29 million. As of December 31, 2025, accounts receivable was $132 million, net of allowance for credit losses of $27 million. The changes in the allowance for credit losses were not material for the three and six months ended June 30, 2026. Management believes credit risk is mitigated for the three and six months ended June 30, 2026, as approximately 97.6% and 97.7% of the net revenue recognized was collected in advance of recognition. Contract Liabilities Contract liabilities included in other current liabilities were $262 million at June 30, 2026 and $277 million at December 31, 2025. During the six months ended June 30, 2026, Wayfair recognized $186 million of net revenue that was included within other current liabilities as of December 31, 2025. During the six months ended June 30, 2025, Wayfair recognized $158 million of net revenue that was included within other current liabilities as of December 31, 2024. Net revenue from contracts with customers is disaggregated by geographic region because this manner of disaggregation best depicts how the nature, amount, timing and uncertainty of net revenue and cash flows are affected by economic factors. Refer to Note 9, Segment and Geographic Information, for additional information. Impairment and Other Related Net Charges During the three and six months ended June 30, 2026, Wayfair recorded a net charge of $2 million associated with its decision to exit a customer service center in the U.S. During the six months ended June 30, 2025, Wayfair recorded net charges of $23 million, inclusive of $20 million associated with its decision to exit the Germany market (the “Germany Restructuring”) and weakened macroeconomic conditions in connection with its Germany operations and $3 million associated with changes in sublease market conditions for a technology center in the U.S. Leases During the six months ended June 30, 2026, Wayfair terminated the operating lease for a logistics facility resulting in a reduction of its operating lease obligations of $138 million. During the three and six months ended June 30, 2026, Wayfair entered into contractual obligations of $91 million for future minimum lease payments under non-cancellable operating leases that have not yet commenced. Restructuring and Other Charges, Net During the six months ended June 30, 2026, Wayfair recorded $24 million of charges related to a loss on termination of an operating lease for a logistics facility. During the three and six months ended June 30, 2025, Wayfair incurred $9 million and $65 million, respectively, of charges consisting primarily of one-time employee severance, benefits, relocation and transition costs. This is inclusive of $6 million and $46 million, respectively, related to the Germany Restructuring and $3 million and $19 million, respectively, related to the March 2025 workforce reduction, which impacted members of the technology team. Wayfair does not expect to incur any further material charges related to this workforce reduction. Income Tax On July 4, 2025, the One Big Beautiful Bill Act was signed into law in the U.S., which contains a broad range of tax reform provisions affecting businesses. Wayfair has evaluated the full effects on the full year income tax provision and cash tax position, but the legislation is not expected to have a material impact on the financial statements. The impacts are not material to operating results for the three and six months ended June 30, 2026.

As of June 30, 2026, accounts receivable was $184 million, net of allowance for credit losses of $29 million. As of December 31, 2025, accounts receivable was $132 million, net of allowance for credit losses of $27 million. The changes in the allowance for credit losses were not material for the three and six months ended June 30, 2026. Management believes credit risk is mitigated for the three and six months ended June 30, 2026, as approximately 97.6% and 97.7% of the net revenue recognized was collected in advance of recognition.

Contract liabilities included in other current liabilities were $262 million at June 30, 2026 and $277 million at December 31, 2025. During the six months ended June 30, 2026, Wayfair recognized $186 million of net revenue that was included within other current liabilities as of December 31, 2025. During the six months ended June 30, 2025, Wayfair recognized $158 million of net revenue that was included within other current liabilities as of December 31, 2024.

Net revenue from contracts with customers is disaggregated by geographic region because this manner of disaggregation best depicts how the nature, amount, timing and uncertainty of net revenue and cash flows are affected by economic factors. Refer to Note 9, Segment and Geographic Information, for additional information.

During the three and six months ended June 30, 2026, Wayfair recorded a net charge of $2 million associated with its decision to exit a customer service center in the U.S. During the six months ended June 30, 2025, Wayfair recorded net charges of $23 million, inclusive of $20 million associated with its decision to exit the Germany market (the “Germany Restructuring”) and weakened macroeconomic conditions in connection with its Germany operations and $3 million associated with changes in sublease market conditions for a technology center in the U.S.

During the six months ended June 30, 2026, Wayfair terminated the operating lease for a logistics facility resulting in a reduction of its operating lease obligations of $138 million. During the three and six months ended June 30, 2026, Wayfair entered into contractual obligations of $91 million for future minimum lease payments under non-cancellable operating leases that have not yet commenced.

During the six months ended June 30, 2026, Wayfair recorded $24 million of charges related to a loss on termination of an operating lease for a logistics facility. During the three and six months ended June 30, 2025, Wayfair incurred $9 million and $65 million, respectively, of charges consisting primarily of one-time employee severance, benefits, relocation and transition costs. This is inclusive of $6 million and $46 million, respectively, related to the Germany Restructuring and $3 million and $19 million, respectively, related to the March 2025 workforce reduction, which impacted members of the technology team. Wayfair does not expect to incur any further material charges related to this workforce reduction.