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Segment and Geographic Information
 6 Months Ended
Jun. 30, 2026
Segment Reporting [Abstract]  
Segment and Geographic Information
Note 8—Segment and Geographic Information
For the three and six months ended June 30, 2026, the Company had one operating and reportable segment, Etsy. Following the sale of Reverb in the second quarter of 2025, the Company had two operating segments, Etsy and Depop, which at the time qualified for aggregation as one reportable segment because they met the quantitative and qualitative aggregation criteria prescribed by ASC 280, Segment Reporting. Depop, beginning in the first quarter of 2026, is classified as discontinued operations for all periods presented, as discussed in “Note 2—Discontinued Operations.”
The Company’s Chief Operating Decision Maker (“CODM”), the Chief Executive Officer, reviews operating results to assess performance and allocate resources at the segment level. In connection with Depop’s classification as discontinued operations, the Company changed its measure of profit or loss. The Company has concluded that net income from continuing operations is the measure of profit or loss required to be disclosed under ASC 280 for its single operating segment, although Adjusted EBITDA is another measure of operating performance that continues to be used by the CODM.
The significant segment expenses that are regularly provided on a quarterly basis to the CODM are cost of revenue, marketing, product development, and general and administrative, which are presented on the face of the Consolidated Statements of Operations and included within net income from continuing operations. Other segment items include asset impairment charge, other income (expense), net, and provision for income taxes from continuing operations, which represent the total expenses included in net income from continuing operations, but are not regularly provided to the CODM. The CODM does not review segment assets at a different asset level or category as compared to what is presented in the Consolidated Balance Sheets.
Revenue by country is based on the billing address of the seller. The following table summarizes revenue by geographic area (in thousands):
Three Months Ended
June 30, 		Six Months Ended
June 30,
2026202520262025
United States$315,904 $309,232 $614,878 $611,503 
United Kingdom63,442 64,180 127,353 127,599 
All Other288,967 255,719 557,359 502,233 
Revenue$668,313 $629,131 $1,299,590 $1,241,335 
For the three and six months ended June 30, 2026, no individual country’s revenue exceeded 10% of total revenue, with the exception of the United States. For the three and six months ended June 30, 2025, the United States and United Kingdom exceeded 10% of total revenue.
The following table summarizes tangible long-lived assets by geographic area (in thousands):
As of June 30,
2026		As of December 31,
2025
United States$123,954 $130,711 
Ireland 15,149 12,316 
All Other8,542 9,348 
Long-lived assets$147,645 $152,375 
No individual country’s tangible long-lived assets exceeded 10% of total tangible long-lived assets, with the exception of the United States and Ireland as of June 30, 2026 and the United States as of December 31, 2025.