LOSS PER SHARE

12 Months Ended

Dec. 31, 2021

Vimeo common stock and Class B common stock are treated as one class of common stock for earnings per share ("EPS") purposes as both classes of common stock participate in earnings, dividends and other distributions on the same basis. The Vimeo Restricted Shares are participating securities because these shares are unvested and have a non-forfeitable dividend right in the event the Company declares a cash dividend to common shareholders and participates in all other distributions of the Company in the same manner as all other Vimeo common shareholders. No allocation of undistributed losses has been made as the Vimeo Restricted Shares do not participate in losses of the Company.

The computation of basic and diluted loss per share attributable to common shareholders is as follows:


	Years Ended December 31,
	2021		2020		2019
	(In thousands, except per share data)
Numerator:
Net loss	$	(52,767)	$	(50,628)	$	(75,577)

Denominator: (a) (b) (c)


Denominator for earnings per share—weighted average shares	159,884		159,381		159,381

Loss per share attributable to common stock shareholders:
Loss per share	$	(0.33)	$	(0.32)	$	(0.47)

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(a) Vimeo Restricted Shares were included in shares of common stock issued and outstanding at December 31, 2021 in the accompanying consolidated balance sheet, but were excluded from the computation of shares outstanding for EPS purposes because the number of shares that ultimately vest is subject to the satisfaction of the conditions described in "Note 1 0 —Stock-Based Compensation."

(b) For the year ended December 31, 2021, approximately 25.7 million potentially dilutive equity awards were excluded from the computation of diluted EPS because the impact would have been anti-dilutive.

(c) Weighted average basic and dilutive shares outstanding for the years ended December 31, 2020 and 2019 reflect Vimeo's outstanding shares immediately after the completion of the Spin-off as described in "Note 1—Organization and Basis of Presentation."