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Organization and Basis of Presentation
9 Months Ended
Sep. 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 the Company's 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 nine months ended September 30, 2015 are not necessarily indicative of results to be expected for the entire calendar year.

On July 2, 2015, the Company contributed $1.5 million in cash in exchange for a minority equity interest in Jetaport, Inc., a hotel room block marketplace technology company. On July 17, 2015, the Company made an investment of $1.0 million in cash in exchange for a minority equity interest in a vendor services company. The Company plans to account for both investments under the equity method of accounting since it exercises significant influence over both investments.

Earnings per Share

For the three months ended September 30, 2015, the calculation of diluted earnings per share excludes a weighted average number stock options, restricted stock and ESPP shares of 236,195, 16,543, and 377, respectively, because to include them would be antidilutive. For the nine months ended September 30, 2015, the calculation of diluted earnings per share excludes a weighted average number of stock options, restricted stock and ESPP shares of 208,670, 24,644, and 475, 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 250,000, 64,051 and 659, respectively, for the three months ended September 30, 2014 and 214,835, 451,326, and 715, respectively, for the nine months ended September 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.

In September 2015, an accounting standard update was issued related to business combinations simplifying the accounting for measurement period adjustments. The new guidance requires that adjustments made to provisional amounts recognized in a business combination be recorded in the period such adjustments are determined, rather than retrospectively adjusting previously reported amounts. The new guidance is effective for interim and fiscal reporting periods beginning after December 15, 2015. Early adoption is permitted. The Company is currently evaluating the new guidance and has not determined the impact, if any, this standard may have on its consolidated financial statements.