| Earnings (Loss) Per Share |
Earnings (Loss) Per Share For the three and six months ended June 30, 2026 and 2025, basic earnings (loss) per share has been calculated by dividing net income (loss) attributable to Class A common stockholders by the weighted-average number of shares of Class A common stock outstanding for the same period. Shares of Class A common stock are weighted for the portion of the period in which the shares were outstanding. Diluted earnings (loss) per share has been calculated in a manner consistent with that of basic net earnings (loss) per share while considering all potentially dilutive shares of Class A common stock outstanding during the period. The following table presents the calculation of basic and diluted earnings (loss) per share for the periods presented: | | | | | | | | | | | | | | | | | | | | | | | | | Three Months Ended June 30, | | Six Months Ended June 30, | | 2026 | | 2025 | | 2026 | | 2025 | | Numerator | | | | | | | | | Net income (loss) | $ | (1,836) | | | $ | 1,787 | | | $ | (4,026) | | | $ | (1,520) | | | Less: Net income (loss) attributable to noncontrolling interests | (1,725) | | | 1,497 | | | (3,460) | | | (620) | | | Net income (loss) attributable to Viant Technology Inc.—basic | $ | (111) | | | $ | 290 | | | $ | (566) | | | $ | (900) | | | Add back: Reallocation of net income (loss) attributable to noncontrolling interest from the assumed exchange of RSUs and NQSOs for Class A common stock | — | | | 90 | | | — | | | — | | | Income tax benefit (expense) from the assumed exchange of dilutive securities for Class A common stock | — | | | (24) | | | — | | | — | | | Add back: Net income (loss) attributable to noncontrolling interests | (1,725) | | | — | | | (3,460) | | | — | | | Net income (loss) attributable to Viant Technology, Inc.—diluted | $ | (1,836) | | | $ | 356 | | | $ | (4,026) | | | $ | (900) | | | Denominator | | | | | | | | | Weighted-average shares of Class A common stock outstanding—basic | 19,695 | | 15,996 | | 18,767 | | 16,216 | | Effect of dilutive securities: | | | | | | | | | RSUs | — | | 1,497 | | — | | — | | NQSOs | — | | 2,410 | | — | | — | | | | | | | | | | Shares of Class B common stock | 45,498 | | — | | 45,561 | | — | | Weighted-average shares of Class A common stock outstanding—diluted | 65,193 | | 19,903 | | 64,328 | | 16,216 | | | | | | | | | | Earnings (loss) per share of Class A common stock—basic | $ | (0.01) | | | $ | 0.02 | | | $ | (0.03) | | | $ | (0.06) | | | Earnings (loss) per share of Class A common stock—diluted | $ | (0.03) | | | $ | 0.02 | | | $ | (0.06) | | | $ | (0.06) | | | | | | | | | | | Anti-dilutive shares excluded from earnings (loss) per share of Class A common stock—diluted: | | | | | | | | | RSUs | 7,506 | | — | | 7,506 | | 5,058 | | NQSOs | 4,182 | | — | | 4,182 | | 4,769 | PSUs(1) | 487 | | — | | 487 | | — | | Shares of Class B common stock | — | | 46,696 | | — | | 46,696 | | Total shares excluded from earnings (loss) per share of Class A common stock—diluted | 12,175 | | 46,696 | | 12,175 | | 56,523 |
(1)Number of securities outstanding at the end of the period that were excluded from the computation of diluted earnings (loss) per share of Class A common stock because the performance conditions associated with these awards were not met assuming the end of the reporting period was the end of the performance period.
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