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Segment and Geographic Information
 9 Months Ended
Sep. 30, 2026
Segment Reporting [Abstract]  
Segment and Geographic Information
Note 8—Segment and Geographic Information
For the three and nine months ended September 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 was sold in the third quarter of 2026, and is classified as discontinued operations for all periods presented through the Closing Date, 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 
 September 30,		Nine Months Ended 
 September 30,
2026202520262025
United States$322,135 $299,091 $937,013 $910,594 
United Kingdom65,254 64,592 192,607 192,191 
All Other305,080 260,470 862,439 762,703 
Revenue$692,469 $624,153 $1,992,059 $1,865,488 
For the three and nine months ended September 30, 2026, no individual country’s revenue exceeded 10% of total revenue, with the exception of the United States. For the three and nine months ended September 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 September 30,
2026		As of December 31,
2025
United States$122,606 $130,711 
Ireland 14,546 12,316 
All Other7,757 9,348 
Long-lived assets$144,909 $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 September 30, 2026 and the United States as of December 31, 2025.