EARNINGS (LOSS) PER SHARE (Tables)

3 Months Ended

Mar. 31, 2019

Earnings Per Share [Abstract]

Schedule of Computation of Basic and Diluted Earnings per Share

The following table sets forth the computation of basic and diluted earnings (loss) per share attributable to ANGI Homeservices shareholders:

	Three Months Ended March 31,
	2019				2018
	Basic		Diluted		Basic			Diluted
	(In thousands, except per share data)
Numerator:
Net earnings (loss)	$	9,851	$	9,851	$	(9,114	)	$	(9,114	)
Net loss attributable to noncontrolling interests	118		118		229			229
Net earnings (loss) attributable to ANGI Homeservices Inc. shareholders	$	9,969	$	9,969	$	(8,885	)	$	(8,885	)
Denominator:
Weighted average basic shares outstanding	504,404		504,404		478,309			478,309
Dilutive securities (a) (b) (c)	—		18,721		—			—
Denominator for earnings per share—weighted average shares	504,404		523,125		478,309			478,309
Earnings (loss) per share attributable to ANGI Homeservices Inc. shareholders:
Earnings (loss) per share	$	0.02	$	0.02	$	(0.02	)	$	(0.02	)

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^(a)  If the effect is dilutive, weighted average common shares outstanding include the incremental shares that would be issued upon the assumed exercise of stock appreciation rights, stock options and subsidiary denominated equity and vesting of restricted stock units. For the three months ended March 31, 2019, 4.2 million potentially dilutive securities are excluded from the calculation of diluted earnings per share because their inclusion would have been anti-dilutive.

^(b)  Performance-based stock units (“PSUs”) are considered contingently issuable shares. Shares issuable upon vesting of PSUs are included in the denominator for earnings per share if (i) the applicable performance condition(s) has been met and (ii) the inclusion of the PSUs is dilutive for the respective reporting periods. For the three months ended March 31, 2019, 0.8 million shares underlying PSUs were excluded from the calculation of diluted earnings per share because the performance condition(s) had not been met.

^(c) 

For the three months ended March 31, 2018, the Company had a loss from operations and as a result, approximately 50.8 million potentially dilutive securities were excluded from computing dilutive earnings per share because the impact would have been anti-dilutive. Accordingly, the weighted average basic shares outstanding were used to compute diluted earnings per share amounts.