v3.26.1
Revenue Recognition
6 Months Ended
Jun. 30, 2026
Revenue from Contract with Customer [Abstract]  
Revenue Recognition

NOTE 4: REVENUE RECOGNITION

There have been no material changes to our principal revenue streams, revenue recognition policies, performance obligations, description of and timing of services, or customer payment terms since December 31, 2025, as described under “Note 2: Significant Accounting Policies” in the notes to consolidated financial statements in Item 8 of our 2025 Annual Report. There was no significant revenue recognized in the three and six months ended June 30, 2026 and 2025, related to performance obligations satisfied in prior periods. We have applied a practical expedient and do not disclose the value of unsatisfied performance obligations that have an original expected duration of less than one year. The Company expects to complete its performance obligations within one year from the initial transaction date. The value related to our remaining or partially satisfied performance obligations relates to subscription services that are satisfied over time or services that are recognized at a point in time, but not yet achieved.

Disaggregation of Revenue

We disaggregate revenue from contracts with customers into major products/revenue sources. We have determined that disaggregating revenue into these categories achieves the disclosure objective under GAAP, which is to depict how the nature, amount, timing, and uncertainty of revenue and cash flows are affected by economic factors. As noted in “Note 1: Basis of Presentation”, under the section titled “Pending Sale of TheFork”, and “Note 13: Segment Information”, our business consists of two reportable segments – (1) Experiences and (2) Hotels and Other. A reconciliation of disaggregated revenue to segment revenue is included below:

 

 

Three months ended June 30,

 

 

Six months ended June 30,

 

 

 

2026

 

 

2025

 

 

2026

 

 

2025

 

Major products/revenue sources (1):

 

(in millions)

 

Experiences:

 

$

278.6

 

 

$

270.5

 

 

$

446.5

 

 

$

426.3

 

 

 

 

 

 

 

 

 

 

 

 

 

 

Hotels and Other

 

 

 

 

 

 

 

 

 

 

 

 

   Hotels

 

 

117.9

 

 

 

152.3

 

 

 

232.3

 

 

 

300.3

 

   Media and advertising

 

 

31.2

 

 

 

35.5

 

 

 

59.2

 

 

 

66.2

 

   Other

 

 

14.2

 

 

 

17.7

 

 

 

29.7

 

 

 

35.7

 

Total Hotels and Other

 

 

163.3

 

 

 

205.5

 

 

 

321.2

 

 

 

402.2

 

 

 

 

 

 

 

 

 

 

 

 

 

 

  Total Revenue

 

$

441.9

 

 

$

476.0

 

 

$

767.7

 

 

$

828.5

 

(1)
Our revenue is recognized primarily at a point in time for both reportable segments.

Deferred Revenue

Contract liabilities generally include payments received in advance of performance under the contract and are realized as revenue as the performance obligation to the customer is satisfied, which we present as deferred revenue on our consolidated balance sheet, including amounts that are refundable. As of January 1, 2026, we had $53.3 million recorded as deferred revenue on our

unaudited condensed consolidated balance sheet, of which $9.3 million and $42.5 million was recognized as revenue during the three and six months ended June 30, 2026, respectively. During the three and six months ended June 30, 2026, refunds due to cancellations by travelers were $1.0 million and $4.6 million, respectively. As of January 1, 2025, we had $46.8 million recorded as deferred revenue on our unaudited condensed consolidated balance sheet, of which $8.4 million and $37.0 million was recognized as revenue during the three and six months ended June 30, 2025, respectively. During the three months ended June 30, 2025, refunds due to cancellations by travelers was not material, while this amount was $3.2 million during the six months ended June 30, 2025. The difference between the opening and closing balances of our deferred revenue primarily results from the timing differences between when we receive customer payments and the time in which we satisfy our performance obligations.