Organization and Basis of Presentation

6 Months Ended

Jun. 30, 2015

Accounting Policies [Abstract]

Organization and Basis of Presentation

Organization and Basis of Presentation

The accompanying unaudited condensed consolidated financial statements include the accounts of XO Group Inc. (“XO Group” or the “Company”) and its wholly-owned subsidiaries. The condensed consolidated financial statements included in this report have been prepared by the Company pursuant to the rules and regulations of the SEC. Certain information and disclosures normally included in financial statements prepared in accordance with generally accepted accounting principles in the United States (“U.S. GAAP”) have been condensed or omitted pursuant to such SEC rules and regulations. Certain prior year financial statement line items have been reclassified to conform to the current year’s presentation. The Company believes that the disclosures are adequate to make the information presented not misleading. The financial statements contained herein should be read in conjunction with the consolidated financial statements and notes thereto included in the Company’s Annual Report on Form 10-K filed with the SEC for the year ended December 31, 2014.

In the opinion of management, the accompanying unaudited condensed consolidated financial statements contain all normal and recurring adjustments necessary to present fairly the consolidated financial condition, results of operations and changes in cash flows of the Company for the interim periods presented. The results of operations for the six months ended June 30, 2015 are not necessarily indicative of results to be expected for the entire calendar year.

Earnings per Share

The calculation of diluted earnings per share excludes a weighted average number of stock options of 239,814 for the three months ended June 30, 2015, because to include them would be antidilutive. There were no weighted average restricted stock and no weighted average ESPP shares to exclude for three months ended June 30, 2015, as there was no antidilutive impact. For the six months ended June 30, 2015, the calculation of diluted earnings per share excludes a weighted average number of stock options, restricted stock and ESPP shares of 194,907, 28,694, and 525, respectively, because to include them would be antidilutive. The calculation of diluted earnings per share excludes a weighted average number of stock options, restricted stock and ESPP shares of 162,316, 94,220 and 542, respectively, for the three months ended June 30, 2014 and 187,608, 167,167, and 530, respectively, for the six months ended June 30, 2014 because to include them would be antidilutive.

Recently Issued Accounting Pronouncements

In May 2014, the accounting standard relating to revenue from contracts with customers was updated to clarify the principles for recognizing revenue and develop a common standard for all industries. The new guidance is effective for reporting periods beginning after December 15, 2017. Early adoption is permitted only for interim and annual reporting periods beginning after December 15, 2016. Entities have the option of using either a full retrospective or cumulative effect approach to adopt the new standard. The Company is currently evaluating the new guidance and has not determined the impact this standard may have on its consolidated financial statements or the method of adoption.