0001705110-24-000078 | 10-Q | XBRL Viewer

FINANCIAL STATEMENT DETAILS (Tables)

6 Months Ended

Jun. 30, 2024

Organization, Consolidation and Presentation of Financial Statements [Abstract]

The following table provides a reconciliation of cash and cash equivalents and restricted cash reported within the balance sheet to the total amounts shown in the statement of cash flows:


	June 30, 2024		December 31, 2023		June 30, 2023		December 31, 2022
	(In thousands)
Cash and cash equivalents	$	384,895	$	364,044	$	370,579	$	321,155
Restricted cash included in other current assets	15,358		—		—		107
Restricted cash included in other non-current assets	249		257		380		371
Restricted cash included in other non-current assets of discontinued operations	—		—		—		503
Total cash and cash equivalents, and restricted cash as shown on the statement of cash flows	$	400,502	$	364,301	$	370,959	$	322,136

Schedule of Cash and Cash Equivalents

The following table provides a reconciliation of cash and cash equivalents and restricted cash reported within the balance sheet to the total amounts shown in the statement of cash flows:


	June 30, 2024		December 31, 2023		June 30, 2023		December 31, 2022
	(In thousands)
Cash and cash equivalents	$	384,895	$	364,044	$	370,579	$	321,155
Restricted cash included in other current assets	15,358		—		—		107
Restricted cash included in other non-current assets	249		257		380		371
Restricted cash included in other non-current assets of discontinued operations	—		—		—		503
Total cash and cash equivalents, and restricted cash as shown on the statement of cash flows	$	400,502	$	364,301	$	370,959	$	322,136

Schedule of Allowance for Credit Loss

The following table presents the changes in the allowance for credit losses for the six months ended June 30, 2024 and 2023:


	2024		2023
	(In thousands)
Balance at January 1	$	24,684	$	38,846
Current period provision for credit losses	28,883		44,962
Write-offs charged against the allowance for credit loss	(38,463)		(51,427)

Recoveries collected	2,339		2,703
Other	(38)		(144)
Balance at June 30	$	17,405	$	34,940

Schedule of Accumulated Amortization and Depreciation

The following table provides the accumulated depreciation and amortization within the balance sheet:


Asset Category	June 30, 2024		December 31, 2023
	(In thousands)

Capitalized software, leasehold improvements, and equipment	$	244,766	$	215,357
Intangible assets	$	89,119	$	89,229

Schedule of Other Income, Net


	Three Months Ended June 30,				Six Months Ended June 30,
	2024		2023		2024		2023

Interest income	$	5,086	$	4,152	$	9,795	$	7,571




Other	(516)		1,032		(741)		1,420
Other income, net	$	4,570	$	5,184	$	9,054	$	8,991

LONG-TERM DEBT

6 Months Ended

Jun. 30, 2024

Debt Disclosure [Abstract]

LONG-TERM DEBT

Long-term debt consists of:


	June 30, 2024		December 31, 2023
	(In thousands)
3.875% ANGI Group Senior Notes due August 15, 2028 (“ANGI Group Senior Notes”); interest payable each February 15 and August 15	$	500,000	$	500,000



Less: unamortized debt issuance costs	3,561		3,953
Total long-term debt, net	$	496,439	$	496,047

ANGI Group, LLC (“ANGI Group”), a direct wholly-owned subsidiary of Angi Inc., issued the ANGI Group Senior Notes on August 20, 2020. These notes may be redeemed at the redemption prices, plus accrued and unpaid interest thereon, if any, as set forth in the indenture governing the notes.

The indenture governing the ANGI Group Senior Notes contains a covenant that would limit ANGI Group’s ability to incur liens for borrowed money in the event a default has occurred or ANGI Group’s secured leverage ratio exceeds 3.75 to 1.0, provided that ANGI Group is permitted to incur such liens under certain permitted credit facilities indebtedness notwithstanding the ratio, all as defined in the indenture. At June 30, 2024, there were no limitations pursuant thereto.

Cover Page - shares	6 Months Ended
Cover Page - shares	Jun. 30, 2024	Aug. 02, 2024
Document Information [Line Items]
Document Type	10-Q
Document Quarterly Report	true
Document Period End Date	Jun. 30, 2024
Document Transition Report	false
Entity File Number	001-38220
Entity Registrant Name	Angi Inc.
Entity Incorporation, State or Country Code	DE
Entity Tax Identification Number	82-1204801
Entity Address, Address Line One	3601 Walnut Street
Entity Address, City or Town	Denver
Entity Address, State or Province	CO
Entity Address, Postal Zip Code	80205
City Area Code	303
Local Phone Number	963-7200
Title of 12(b) Security	Class A Common Stock, par value $0.001
Trading Symbol	ANGI
Security Exchange Name	NASDAQ
Entity Current Reporting Status	Yes
Entity Interactive Data Current	Yes
Entity Filer Category	Large Accelerated Filer
Entity Small Business	false
Entity Emerging Growth Company	false
Entity Shell Company	false
Entity Central Index Key	0001705110
Current Fiscal Year End Date	--12-31
Document Fiscal Year Focus	2024
Document Fiscal Period Focus	Q2
Amendment Flag	false
Class A Common Stock
Document Information [Line Items]
Entity Common Stock, Shares Outstanding		76,650,008
Class B Common Stock
Document Information [Line Items]
Entity Common Stock, Shares Outstanding		422,019,247

EARNINGS (LOSS) PER SHARE - Summary (Details) - USD ($) $ / shares in Units, shares in Thousands, $ in Thousands	3 Months Ended		6 Months Ended
	Jun. 30, 2024	Jun. 30, 2023	Jun. 30, 2024	Jun. 30, 2023
Earnings Per Share [Abstract]
Net earnings (loss) from continuing operations	$ 4,088	$ (15,591)	$ 2,771	$ (29,578)
Net earnings attributable to noncontrolling interests of continuing operations	(328)	(220)	(642)	(545)
Net earnings (loss) from continuing operations attributable to Angi Inc. Class A and Class B Common Stock shareholders	3,760	(15,811)	2,129	(30,123)
Earnings from discontinued operations, net of tax	0	1,112	0	99
Net earnings (loss) attributable to Angi Inc. shareholders	$ 3,760	$ (14,699)	$ 2,129	$ (30,024)
Weighted average basic Class A and Class B common stock shares outstanding, basic (in shares)	501,591	506,086	502,109	505,563
Dilutive securities (in shares)	5,388	0	5,791	0
Denominator for earnings (loss) per share - weighted average shares, diluted (shares)	506,979	506,086	507,900	505,563
Earnings (loss) per share attributable to Angi Inc. Class A and Class B Common Stock shareholders:
Earnings (loss) per share from continuing operations, Basic (USD per share)	$ 0.01	$ (0.03)	$ 0.00	$ (0.06)
Earnings (loss) per share from continuing operations, Diluted (USD per share)	0.01	(0.03)	0.00	(0.06)
Earnings per share from discontinued operations, net of tax, Basic (USD per share)	0	0.00	0	0.00
Earnings per share from discontinued operations, net of tax, Diluted (USD per share)	0	0.00	0	0.00
Earnings (loss) per share attributable to Angi Inc. Class A and Class B Common Stock shareholders, Basic (USD per share)	0.01	(0.03)	0.00	(0.06)
Earnings (loss) per share attributable to Angi Inc. Class A and Class B Common Stock shareholders, Diluted (USD per share)	$ 0.01	$ (0.03)	$ 0.00	$ (0.06)
Stock Options and Subsidiary Denominated Equity and Vesting of Restricted Common Stock, Restricted Stock Units (RSU's)
Antidilutive Securities Excluded from Computation of Earnings Per Share [Line Items]
Potentially dilutive securities excluded from calculation of diluted earnings per share (shares)			16,200	28,100
Market-based Awards and PSUs
Antidilutive Securities Excluded from Computation of Earnings Per Share [Line Items]
Potentially dilutive securities excluded from calculation of diluted earnings per share (shares)			3,100	700

INCOME TAXES - Narrative (Details) - USD ($) $ in Thousands	3 Months Ended		6 Months Ended
INCOME TAXES - Narrative (Details) - USD ($) $ in Thousands	Jun. 30, 2024	Jun. 30, 2023	Jun. 30, 2024	Jun. 30, 2023	Dec. 31, 2023
Income Tax Disclosure [Abstract]
Income tax provision	$ 4,628	$ 360	$ 8,107	$ 2,244
Effective income tax rate (as a percent)	53.00%		75.00%
Unrecognized tax benefits including tax interest accrued	$ 8,800		$ 8,800		$ 8,100
Unrecognized tax benefits that if subsequently recognized would reduce income tax expense	8,300		8,300		$ 7,600
Decrease in unrecognized tax benefits is reasonably possible	200		200
Deferred tax assets	209,800		209,800
Portion of deferred tax assets that will be utilized upon future reversal of deferred tax liabilities	23,900		23,900
Portion of deferred tax assets that will be utilized based on forecasts of future taxable income	$ 185,900		185,900
Deferred tax assets, U.S. federal operating loss carryforwards		$ 99,700		$ 99,700
Future taxable income			$ 474,800

SEGMENT INFORMATION

6 Months Ended

Jun. 30, 2024

Segment Reporting [Abstract]

SEGMENT INFORMATION

Our reportable segments currently consist of Ads and Leads, Services, and International. Our CODM regularly reviews certain financial information by operating segment to determine allocation of resources and assess its performance. Segment profitability is determined by and presented on an Adjusted EBITDA basis consistent with the CODM’s view of profitability of its businesses, which excludes certain expenses that are required in accordance with GAAP.

The following table presents revenue by reportable segment:


	Three Months Ended June 30,				Six Months Ended June 30,
	2024		2023		2024		2023
	(In thousands)
Revenue:
Domestic
Ads and Leads	$	257,312	$	292,487	$	506,897	$	585,993
Services	24,595		29,867		45,046		61,926


Total Domestic	281,907		322,354		551,943		647,919
International	33,227		29,233		68,581		59,165
Total	$	315,134	$	351,587	$	620,524	$	707,084

The following table presents the revenue of the Company’s segments disaggregated by type of service:


	Three Months Ended June 30,				Six Months Ended June 30,
	2024		2023		2024		2023
	(In thousands)
Domestic:
Ads and Leads:
Consumer connection revenue	$	167,624	$	209,013	$	328,155	$	421,948
Advertising revenue	78,309		70,047		155,446		137,228
Membership subscription revenue	11,261		13,231		23,039		26,430
Other revenue	118		196		257		387
Total Ads and Leads revenue	257,312		292,487		506,897		585,993
Services revenue	24,595		29,867		45,046		61,926


Total Domestic	281,907		322,354		551,943		647,919
International:
Consumer connection revenue	27,018		23,371		56,687		48,116
Service professional membership subscription revenue	5,947		5,753		11,329		10,811
Advertising and other revenue	262		109		565		238
Total International	33,227		29,233		68,581		59,165
Total revenue	$	315,134	$	351,587	$	620,524	$	707,084

Revenue by geography is based on where the customer is located. Geographic information about revenue and long-lived assets is presented below:


	Three Months Ended June 30,				Six Months Ended June 30,
	2024		2023		2024		2023
	(In thousands)
Revenue:
United States	$	281,818	$	322,354	$	551,690	$	647,919
All other countries	33,316		29,233		68,834		59,165
Total	$	315,134	$	351,587	$	620,524	$	707,084


	June 30, 2024		December 31, 2023
	(In thousands)
Long-lived assets (excluding goodwill and intangible assets):
United States	$	116,051	$	145,710
All other countries	8,218		9,788
Total	$	124,269	$	155,498

The following tables present operating income (loss) and Adjusted EBITDA by reportable segment:


	Three Months Ended June 30,				Six Months Ended June 30,
	2024		2023		2024		2023
	(In thousands)
Operating income (loss):
Ads and Leads	$	24,806	$	4,791	$	44,627	$	18,271
Services	(4,488)		(5,175)		(11,989)		(17,627)

Corporate	(15,191)		(16,568)		(30,308)		(31,507)
International	4,060		1,571		9,573		4,601
Total	$	9,187	$	(15,381)	$	11,903	$	(26,262)


	Three Months Ended June 30,				Six Months Ended June 30,
	2024		2023		2024		2023
	(In thousands)
Adjusted EBITDA(a):
Ads and Leads	$	48,977	$	28,155	$	90,198	$	68,006
Services	1,975		1,700		1,985		(468)

Corporate	(13,904)		(13,109)		(25,825)		(25,463)
International	5,135		2,837		11,787		7,191
Total	$	42,183	$	19,583	$	78,145	$	49,266

(a) The Company’s primary financial measure and GAAP segment measure is Adjusted EBITDA, which is defined as operating income (loss) excluding: (1) stock-based compensation expense; (2) depreciation; and (3) acquisition-related items consisting of amortization of intangible assets and impairments of goodwill and intangible assets, if applicable.

We consider operating income (loss) to be the financial measure calculated and presented in accordance with GAAP that is most directly comparable to our segment reporting performance measure, Adjusted EBITDA. The following tables reconcile operating income (loss) for the Company’s reportable segments and net earnings (loss) attributable to Angi Inc. shareholders to Adjusted EBITDA:


	Three Months Ended June 30, 2024
	Operating Income (Loss)		Stock-Based Compensation Expense		Depreciation		Adjusted EBITDA(a)
	(In thousands)
Ads and Leads	$	24,806	$	5,996	$	18,175	$	48,977
Services	(4,488)		1,088		5,375		1,975
Corporate	(15,191)		1,287		—		(13,904)
International	4,060		301		774		5,135
Total	9,187		$	8,672	$	24,324	$	42,183
Interest expense	(5,041)
Other income, net	4,570
Earnings before income taxes	8,716
Income tax provision	(4,628)


Net earnings	4,088
Net earnings attributable to noncontrolling interests	(328)
Net earnings attributable to Angi Inc. shareholders	$	3,760


	Three Months Ended June 30, 2023
	Operating Income (Loss)		Stock-Based Compensation Expense		Depreciation		Amortization of Intangibles		Adjusted EBITDA(a)
	(In thousands)
Ads and Leads	$	4,791	$	5,307	$	15,394	$	2,663	$	28,155
Services	(5,175)		1,192		5,683		—		1,700
Corporate	(16,568)		3,459		—		—		(13,109)
International	1,571		339		927		—		2,837
Total	(15,381)		$	10,297	$	22,004	$	2,663	$	19,583
Interest expense	(5,034)
Other income, net	5,184
Loss from continuing operations before income taxes	(15,231)
Income tax provision	(360)
Net loss from continuing operations	(15,591)
Earnings from discontinued operations, net of tax	1,112
Net loss	(14,479)
Net earnings attributable to noncontrolling interests	(220)
Net loss attributable to Angi Inc. shareholders	$	(14,699)


	Six Months Ended June 30, 2024
	Operating Income (Loss)		Stock-Based Compensation Expense		Depreciation		Adjusted EBITDA(a)
	(In thousands)
Ads and Leads	$	44,627	$	10,461	$	35,110	$	90,198
Services	(11,989)		2,469		11,505		1,985
Corporate	(30,308)		4,483		—		(25,825)
International	9,573		656		1,558		11,787
Total	11,903		$	18,069	$	48,173	$	78,145
Interest expense	(10,079)
Other income, net	9,054
Earnings before income taxes	10,878
Income tax provision	(8,107)
Net earnings	2,771
Net earnings attributable to noncontrolling interests	(642)
Net earnings attributable to Angi Inc. shareholders	$	2,129


	Six Months Ended June 30, 2023
	Operating Income (Loss)		Stock-Based Compensation Expense		Depreciation		Amortization of Intangibles		Adjusted EBITDA(a)
	(In thousands)
Ads and Leads	$	18,271	$	10,798	$	33,612	$	5,325	$	68,006
Services	(17,627)		5,401		11,758		—		(468)
Corporate	(31,507)		6,044		—		—		(25,463)
International	4,601		766		1,824		—		7,191
Total	(26,262)		$	23,009	$	47,194	$	5,325	$	49,266
Interest expense	(10,063)
Other income, net	8,991
Loss from continuing operations before income taxes	(27,334)
Income tax provision	(2,244)
Net loss from continuing operations	(29,578)
Earnings from discontinued operations, net of tax	99
Net loss	(29,479)
Net earnings attributable to noncontrolling interests	(545)
Net loss attributable to Angi Inc. shareholders	$	(30,024)

- Definition

The entire disclosure for reporting segments including data and tables. Reportable segments include those that meet any of the following quantitative thresholds a) it's reported revenue, including sales to external customers and intersegment sales or transfers is 10 percent or more of the combined revenue, internal and external, of all operating segments b) the absolute amount of its reported profit or loss is 10 percent or more of the greater, in absolute amount of 1) the combined reported profit of all operating segments that did not report a loss or 2) the combined reported loss of all operating segments that did report a loss c) its assets are 10 percent or more of the combined assets of all operating segments.

+ References

Reference 1: http://www.xbrl.org/2003/role/exampleRef
-Topic 280
-SubTopic 10
-Name Accounting Standards Codification
-Section 55
-Paragraph 48
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147482785/280-10-55-48

Reference 2: http://www.xbrl.org/2003/role/disclosureRef
-Topic 280
-SubTopic 10
-Name Accounting Standards Codification
-Section 50
-Paragraph 32
-Subparagraph (f)
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147482810/280-10-50-32

Reference 3: http://www.xbrl.org/2003/role/disclosureRef
-Topic 270
-SubTopic 10
-Name Accounting Standards Codification
-Section 50
-Paragraph 1
-Subparagraph (i)
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147482964/270-10-50-1

Reference 4: http://www.xbrl.org/2003/role/disclosureRef
-Topic 280
-SubTopic 10
-Name Accounting Standards Codification
-Section 50
-Paragraph 32
-Subparagraph (ee)
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147482810/280-10-50-32

Reference 5: http://fasb.org/us-gaap/role/ref/otherTransitionRef
-Topic 280
-SubTopic 10
-Name Accounting Standards Codification
-Section 50
-Paragraph 32
-Subparagraph (d)
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147482810/280-10-50-32

Reference 6: http://www.xbrl.org/2003/role/exampleRef
-Topic 280
-SubTopic 10
-Name Accounting Standards Codification
-Section 55
-Paragraph 54
-Subparagraph (d)
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147482785/280-10-55-54

Reference 7: http://www.xbrl.org/2003/role/exampleRef
-Topic 280
-SubTopic 10
-Name Accounting Standards Codification
-Section 55
-Paragraph 47
-Subparagraph (c)
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147482785/280-10-55-47

Reference 8: http://www.xbrl.org/2003/role/exampleRef
-Topic 280
-SubTopic 10
-Name Accounting Standards Codification
-Section 55
-Paragraph 54
-Subparagraph (a)
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147482785/280-10-55-54

Reference 9: http://www.xbrl.org/2003/role/exampleRef
-Topic 280
-SubTopic 10
-Name Accounting Standards Codification
-Section 55
-Paragraph 47
-Subparagraph (a)
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147482785/280-10-55-47

Reference 10: http://www.xbrl.org/2003/role/exampleRef
-Topic 280
-SubTopic 10
-Name Accounting Standards Codification
-Section 55
-Paragraph 54
-Subparagraph (e)
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147482785/280-10-55-54

Reference 11: http://www.xbrl.org/2003/role/exampleRef
-Topic 280
-SubTopic 10
-Name Accounting Standards Codification
-Section 55
-Paragraph 47
-Subparagraph (d)
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147482785/280-10-55-47

Reference 12: http://www.xbrl.org/2003/role/disclosureRef
-Topic 280
-SubTopic 10
-Name Accounting Standards Codification
-Section 50
-Paragraph 22
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147482810/280-10-50-22

Reference 13: http://www.xbrl.org/2003/role/disclosureRef
-Topic 280
-SubTopic 10
-Name Accounting Standards Codification
-Section 50
-Paragraph 31
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147482810/280-10-50-31

Reference 14: http://www.xbrl.org/2003/role/disclosureRef
-Topic 280
-SubTopic 10
-Name Accounting Standards Codification
-Section 50
-Paragraph 34
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147482810/280-10-50-34

Reference 15: http://www.xbrl.org/2003/role/disclosureRef
-Topic 280
-SubTopic 10
-Name Accounting Standards Codification
-Section 50
-Paragraph 26C
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147482810/280-10-50-26C

Reference 16: http://www.xbrl.org/2003/role/disclosureRef
-Topic 280
-SubTopic 10
-Name Accounting Standards Codification
-Section 50
-Paragraph 26B
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147482810/280-10-50-26B

Reference 17: http://www.xbrl.org/2003/role/disclosureRef
-Topic 280
-SubTopic 10
-Name Accounting Standards Codification
-Section 50
-Paragraph 15
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147482810/280-10-50-15

Reference 18: http://www.xbrl.org/2003/role/disclosureRef
-Topic 280
-SubTopic 10
-Name Accounting Standards Codification
-Section 50
-Paragraph 42
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147482810/280-10-50-42

Reference 19: http://www.xbrl.org/2003/role/disclosureRef
-Topic 280
-SubTopic 10
-Name Accounting Standards Codification
-Section 50
-Paragraph 40
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147482810/280-10-50-40

Reference 20: http://www.xbrl.org/2003/role/disclosureRef
-Topic 280
-Name Accounting Standards Codification
-Publisher FASB
-URI https://asc.fasb.org/280/tableOfContent

Reference 21: http://www.xbrl.org/2003/role/disclosureRef
-Topic 280
-SubTopic 10
-Name Accounting Standards Codification
-Section 50
-Paragraph 26
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147482810/280-10-50-26

Reference 22: http://www.xbrl.org/2003/role/disclosureRef
-Topic 280
-SubTopic 10
-Name Accounting Standards Codification
-Section 50
-Paragraph 41
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147482810/280-10-50-41

Reference 23: http://www.xbrl.org/2003/role/disclosureRef
-Topic 280
-SubTopic 10
-Name Accounting Standards Codification
-Section 50
-Paragraph 21
-Subparagraph (a)
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147482810/280-10-50-21

Reference 24: http://www.xbrl.org/2003/role/disclosureRef
-Topic 280
-SubTopic 10
-Name Accounting Standards Codification
-Section 50
-Paragraph 21
-Subparagraph (b)
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147482810/280-10-50-21

Reference 25: http://www.xbrl.org/2003/role/disclosureRef
-Topic 280
-SubTopic 10
-Name Accounting Standards Codification
-Section 50
-Paragraph 32
-Subparagraph (e)
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147482810/280-10-50-32

+ Details

FINANCIAL STATEMENT DETAILS

6 Months Ended

Jun. 30, 2024

Organization, Consolidation and Presentation of Financial Statements [Abstract]

FINANCIAL STATEMENT DETAILS

Cash and Cash Equivalents and Restricted Cash

The following table provides a reconciliation of cash and cash equivalents and restricted cash reported within the balance sheet to the total amounts shown in the statement of cash flows:


	June 30, 2024		December 31, 2023		June 30, 2023		December 31, 2022
	(In thousands)
Cash and cash equivalents	$	384,895	$	364,044	$	370,579	$	321,155
Restricted cash included in other current assets	15,358		—		—		107
Restricted cash included in other non-current assets	249		257		380		371
Restricted cash included in other non-current assets of discontinued operations	—		—		—		503
Total cash and cash equivalents, and restricted cash as shown on the statement of cash flows	$	400,502	$	364,301	$	370,959	$	322,136

Restricted cash included in “Other current assets” in the balance sheet at June 30, 2024 primarily consists of cash held in an account pledged pursuant to the future purchase of certain noncontrolling interests. Restricted cash included in “Other current assets” in the balance sheet at December 31, 2022 primarily consisted of cash reserved to fund insurance claims.

Restricted cash included in “Other non-current assets” in the balance sheets for all periods presented above primarily consisted of deposits related to leases.

Credit Losses

The following table presents the changes in the allowance for credit losses for the six months ended June 30, 2024 and 2023:


	2024		2023
	(In thousands)
Balance at January 1	$	24,684	$	38,846
Current period provision for credit losses	28,883		44,962
Write-offs charged against the allowance for credit loss	(38,463)		(51,427)

Recoveries collected	2,339		2,703
Other	(38)		(144)
Balance at June 30	$	17,405	$	34,940

Accumulated Amortization and Depreciation

The following table provides the accumulated depreciation and amortization within the balance sheet:


Asset Category	June 30, 2024		December 31, 2023
	(In thousands)

Capitalized software, leasehold improvements, and equipment	$	244,766	$	215,357
Intangible assets	$	89,119	$	89,229

Other income, net


	Three Months Ended June 30,				Six Months Ended June 30,
	2024		2023		2024		2023

Interest income	$	5,086	$	4,152	$	9,795	$	7,571




Other	(516)		1,032		(741)		1,420
Other income, net	$	4,570	$	5,184	$	9,054	$	8,991

FINANCIAL INSTRUMENTS AND FAIR VALUE MEASUREMENTS

6 Months Ended

Jun. 30, 2024

Fair Value Disclosures [Abstract]

FINANCIAL INSTRUMENTS AND FAIR VALUE MEASUREMENTS

The Company categorizes its financial instruments measured at fair value into a fair value hierarchy that prioritizes the inputs used in pricing the asset or liability. The three levels of the fair value hierarchy are:

•Level 1: Observable inputs obtained from independent sources, such as quoted market prices for identical assets and liabilities in active markets.

•Level 2: Other inputs, which are observable directly or indirectly, such as quoted market prices for similar assets or liabilities in active markets, quoted market prices for identical or similar assets or liabilities in markets that are not active and inputs that are derived principally from or corroborated by observable market data. The fair values of the Company’s Level 2 financial assets are primarily obtained from observable market prices for identical underlying securities that may not be actively traded. Certain of these securities may have different market prices from multiple market data sources, in which case an average market price is used.

•Level 3: Unobservable inputs for which there is little or no market data and require the Company to develop its own assumptions, based on the best information available in the circumstances, about the assumptions market participants would use in pricing the assets or liabilities.

The following tables present the Company’s financial instruments that are measured at fair value on a recurring basis:


	June 30, 2024
	Level 1		Level 2		Level 3		Total Fair Value Measurements
	(In thousands)
Assets:
Cash equivalents:
Money market funds	$	243,433	$	—	$	—	$	243,433
Treasury discount notes	—		74,486		—		74,486



Total	$	243,433	$	74,486	$	—	$	317,919


	December 31, 2023
	Level 1		Level 2		Level 3		Total Fair Value Measurements
	(In thousands)
Assets:
Cash equivalents:
Money market funds	$	215,891	$	—	$	—	$	215,891
Treasury discount notes	—		74,802		—		74,802



Total	$	215,891	$	74,802	$	—	$	290,693

Assets measured at fair value on a nonrecurring basis

The Company’s non-financial assets, such as goodwill, intangible assets, ROU assets, capitalized software, leasehold improvements and equipment are adjusted to fair value only when an impairment is recognized. Such fair value measurements are based predominantly on Level 3 inputs.

Financial instruments measured at fair value only for disclosure purposes

The total fair value of the outstanding long-term debt, including the current portion, is estimated using observable market prices or indices for similar liabilities, which are Level 2 inputs, and was approximately $429.2 million and $418.1 million at June 30, 2024 and December 31, 2023, respectively.

- Definition

The entire disclosure for the fair value of financial instruments (as defined), including financial assets and financial liabilities (collectively, as defined), and the measurements of those instruments as well as disclosures related to the fair value of non-financial assets and liabilities. Such disclosures about the financial instruments, assets, and liabilities would include: (1) the fair value of the required items together with their carrying amounts (as appropriate); (2) for items for which it is not practicable to estimate fair value, disclosure would include: (a) information pertinent to estimating fair value (including, carrying amount, effective interest rate, and maturity, and (b) the reasons why it is not practicable to estimate fair value; (3) significant concentrations of credit risk including: (a) information about the activity, region, or economic characteristics identifying a concentration, (b) the maximum amount of loss the entity is exposed to based on the gross fair value of the related item, (c) policy for requiring collateral or other security and information as to accessing such collateral or security, and (d) the nature and brief description of such collateral or security; (4) quantitative information about market risks and how such risks are managed; (5) for items measured on both a recurring and nonrecurring basis information regarding the inputs used to develop the fair value measurement; and (6) for items presented in the financial statement for which fair value measurement is elected: (a) information necessary to understand the reasons for the election, (b) discussion of the effect of fair value changes on earnings, (c) a description of [similar groups] items for which the election is made and the relation thereof to the balance sheet, the aggregate carrying value of items included in the balance sheet that are not eligible for the election; (7) all other required (as defined) and desired information.

+ References

Reference 1: http://www.xbrl.org/2003/role/exampleRef
-Topic 820
-SubTopic 10
-Name Accounting Standards Codification
-Section 55
-Paragraph 107
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147482078/820-10-55-107

Reference 2: http://www.xbrl.org/2003/role/exampleRef
-Topic 820
-SubTopic 10
-Name Accounting Standards Codification
-Section 55
-Paragraph 100
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147482078/820-10-55-100

Reference 3: http://www.xbrl.org/2003/role/disclosureRef
-Topic 820
-SubTopic 10
-Name Accounting Standards Codification
-Section 50
-Paragraph 2
-Subparagraph (c)(3)
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147482106/820-10-50-2

Reference 4: http://www.xbrl.org/2003/role/disclosureRef
-Topic 820
-SubTopic 10
-Name Accounting Standards Codification
-Section 50
-Paragraph 6A
-Subparagraph (a)
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147482106/820-10-50-6A

Reference 5: http://www.xbrl.org/2003/role/disclosureRef
-Topic 820
-SubTopic 10
-Name Accounting Standards Codification
-Section 50
-Paragraph 2E
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147482106/820-10-50-2E

Reference 6: http://www.xbrl.org/2003/role/disclosureRef
-Topic 820
-SubTopic 10
-Name Accounting Standards Codification
-Section 50
-Paragraph 6A
-Subparagraph (h)
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147482106/820-10-50-6A

Reference 7: http://www.xbrl.org/2003/role/disclosureRef
-Topic 820
-SubTopic 10
-Name Accounting Standards Codification
-Section 50
-Paragraph 6A
-Subparagraph (f)
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147482106/820-10-50-6A

Reference 8: http://www.xbrl.org/2003/role/disclosureRef
-Topic 820
-SubTopic 10
-Name Accounting Standards Codification
-Section 50
-Paragraph 6A
-Subparagraph (e)
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147482106/820-10-50-6A

Reference 9: http://www.xbrl.org/2003/role/disclosureRef
-Topic 820
-SubTopic 10
-Name Accounting Standards Codification
-Section 50
-Paragraph 6A
-Subparagraph (d)
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147482106/820-10-50-6A

Reference 10: http://www.xbrl.org/2003/role/disclosureRef
-Topic 820
-SubTopic 10
-Name Accounting Standards Codification
-Section 50
-Paragraph 2
-Subparagraph (h)
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147482106/820-10-50-2

Reference 11: http://www.xbrl.org/2003/role/disclosureRef
-Topic 820
-SubTopic 10
-Name Accounting Standards Codification
-Section 50
-Paragraph 2
-Subparagraph (g)
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147482106/820-10-50-2

Reference 12: http://www.xbrl.org/2003/role/disclosureRef
-Topic 940
-SubTopic 820
-Name Accounting Standards Codification
-Section 50
-Paragraph 1
-Subparagraph (a)
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147478119/940-820-50-1

+ Details

FINANCIAL INSTRUMENTS AND FAIR VALUE MEASUREMENTS (Tables)

6 Months Ended

Jun. 30, 2024

Fair Value Disclosures [Abstract]

Schedule of Assets and Liabilities Measured at Fair Value on a Recurring Basis

The following tables present the Company’s financial instruments that are measured at fair value on a recurring basis:


	June 30, 2024
	Level 1		Level 2		Level 3		Total Fair Value Measurements
	(In thousands)
Assets:
Cash equivalents:
Money market funds	$	243,433	$	—	$	—	$	243,433
Treasury discount notes	—		74,486		—		74,486



Total	$	243,433	$	74,486	$	—	$	317,919


	December 31, 2023
	Level 1		Level 2		Level 3		Total Fair Value Measurements
	(In thousands)
Assets:
Cash equivalents:
Money market funds	$	215,891	$	—	$	—	$	215,891
Treasury discount notes	—		74,802		—		74,802



Total	$	215,891	$	74,802	$	—	$	290,693

SEGMENT INFORMATION - Operating Income (loss) and Adjusted EBITDA by Segment (Details) - USD ($) $ in Thousands	3 Months Ended		6 Months Ended
	Jun. 30, 2024	Jun. 30, 2023	Jun. 30, 2024	Jun. 30, 2023
Segment Reporting Information [Line Items]
Operating Income (Loss)	$ 9,187	$ (15,381)	$ 11,903	$ (26,262)
Adjusted EBITDA	42,183	19,583	78,145	49,266
Corporate, Non-Segment
Segment Reporting Information [Line Items]
Operating Income (Loss)	(15,191)	(16,568)	(30,308)	(31,507)
Adjusted EBITDA	(13,904)	(13,109)	(25,825)	(25,463)
Ads and Leads \| Operating Segments
Segment Reporting Information [Line Items]
Operating Income (Loss)	24,806	4,791	44,627	18,271
Adjusted EBITDA	48,977	28,155	90,198	68,006
Services \| Operating Segments
Segment Reporting Information [Line Items]
Operating Income (Loss)	(4,488)	(5,175)	(11,989)	(17,627)
Adjusted EBITDA	1,975	1,700	1,985	(468)
International \| Operating Segments
Segment Reporting Information [Line Items]
Operating Income (Loss)	4,060	1,571	9,573	4,601
Adjusted EBITDA	$ 5,135	$ 2,837	$ 11,787	$ 7,191

CONSOLIDATED STATEMENT OF COMPREHENSIVE OPERATIONS - USD ($) $ in Thousands	3 Months Ended		6 Months Ended
	Jun. 30, 2024	Jun. 30, 2023	Jun. 30, 2024	Jun. 30, 2023
Statement of Comprehensive Income [Abstract]
Net earnings (loss)	$ 4,088	$ (14,479)	$ 2,771	$ (29,479)
Other comprehensive (loss) income:
Change in foreign currency translation adjustment	(198)	1,916	(979)	2,418
Change in unrealized gains on available-for-sale marketable debt securities	0	(2)	0	0
Total other comprehensive (loss) income	(198)	1,914	(979)	2,418
Comprehensive income (loss)	3,890	(12,565)	1,792	(27,061)
Components of comprehensive income attributable to noncontrolling interests:
Net earnings attributable to noncontrolling interests	(328)	(220)	(642)	(545)
Change in foreign currency translation adjustment attributable to noncontrolling interests	15	(81)	51	(124)
Comprehensive income attributable to noncontrolling interests	(313)	(301)	(591)	(669)
Comprehensive income (loss) attributable to Angi Inc. shareholders	$ 3,577	$ (12,866)	$ 1,201	$ (27,730)

FINANCIAL INSTRUMENTS AND FAIR VALUE MEASUREMENTS - Carrying Value and Fair Value of Financial Instruments (Details) - USD ($) $ in Millions	Jun. 30, 2024	Dec. 31, 2023
Fair Value
Balance Sheet Grouping, Financial Statement Captions [Line Items]
Long-term debt, net	$ 429.2	$ 418.1

SEGMENT INFORMATION - Reconciliation of Adjusted EBITDA to Operating Income (Details) - USD ($) $ in Thousands	3 Months Ended		6 Months Ended
	Jun. 30, 2024	Jun. 30, 2023	Jun. 30, 2024	Jun. 30, 2023
Segment Reporting, Other Significant Reconciling Item
Operating Income (Loss)	$ 9,187	$ (15,381)	$ 11,903	$ (26,262)
Stock-Based Compensation Expense	8,672	10,297	18,069	23,009
Depreciation	24,324	22,004	48,173	47,194
Amortization of Intangibles	0	2,663	0	5,325
Adjusted EBITDA	42,183	19,583	78,145	49,266
Interest expense	(5,041)	(5,034)	(10,079)	(10,063)
Other income, net	4,570	5,184	9,054	8,991
Earnings (loss) from continuing operations before income taxes	8,716	(15,231)	10,878	(27,334)
Income tax provision	(4,628)	(360)	(8,107)	(2,244)
Net earnings (loss) from continuing operations	4,088	(15,591)	2,771	(29,578)
Earnings from discontinued operations, net of tax	0	1,112	0	99
Net earnings (loss)	4,088	(14,479)	2,771	(29,479)
Net earnings attributable to noncontrolling interests	(328)	(220)	(642)	(545)
Net earnings (loss) attributable to Angi Inc. shareholders	3,760	(14,699)	2,129	(30,024)
Corporate, Non-Segment
Segment Reporting, Other Significant Reconciling Item
Operating Income (Loss)	(15,191)	(16,568)	(30,308)	(31,507)
Stock-Based Compensation Expense	1,287	3,459	4,483	6,044
Depreciation	0	0	0	0
Amortization of Intangibles		0		0
Adjusted EBITDA	(13,904)	(13,109)	(25,825)	(25,463)
Ads and Leads \| Operating Segments
Segment Reporting, Other Significant Reconciling Item
Operating Income (Loss)	24,806	4,791	44,627	18,271
Stock-Based Compensation Expense	5,996	5,307	10,461	10,798
Depreciation	18,175	15,394	35,110	33,612
Amortization of Intangibles		2,663		5,325
Adjusted EBITDA	48,977	28,155	90,198	68,006
Services \| Operating Segments
Segment Reporting, Other Significant Reconciling Item
Operating Income (Loss)	(4,488)	(5,175)	(11,989)	(17,627)
Stock-Based Compensation Expense	1,088	1,192	2,469	5,401
Depreciation	5,375	5,683	11,505	11,758
Amortization of Intangibles		0		0
Adjusted EBITDA	1,975	1,700	1,985	(468)
International \| Operating Segments
Segment Reporting, Other Significant Reconciling Item
Operating Income (Loss)	4,060	1,571	9,573	4,601
Stock-Based Compensation Expense	301	339	656	766
Depreciation	774	927	1,558	1,824
Amortization of Intangibles		0		0
Adjusted EBITDA	$ 5,135	$ 2,837	$ 11,787	$ 7,191

DISCONTINUED OPERATIONS - Narrative (Details) - USD ($) $ in Thousands	3 Months Ended		6 Months Ended
	Jun. 30, 2024	Jun. 30, 2023	Jun. 30, 2024	Jun. 30, 2023	Nov. 01, 2023
Income Statement, Balance Sheet and Additional Disclosures by Disposal Groups, Including Discontinued Operations [Line Items]
Revenue	$ 315,134	$ 351,587	$ 620,524	$ 707,084
Intersegment Eliminations \| Ads and Leads
Income Statement, Balance Sheet and Additional Disclosures by Disposal Groups, Including Discontinued Operations [Line Items]
Revenue		$ (1,000)		$ (2,500)
Discontinued Operations, Disposed of by Sale \| Total Home Roofing
Income Statement, Balance Sheet and Additional Disclosures by Disposal Groups, Including Discontinued Operations [Line Items]
Discontinued operation, ownership percentage in disposed asset					100.00%

- Definition

Amount, excluding tax collected from customer, of revenue from satisfaction of performance obligation by transferring promised good or service to customer. Tax collected from customer is tax assessed by governmental authority that is both imposed on and concurrent with specific revenue-producing transaction, including, but not limited to, sales, use, value added and excise.

+ References

Reference 1: http://www.xbrl.org/2003/role/disclosureRef
-Topic 280
-SubTopic 10
-Name Accounting Standards Codification
-Section 50
-Paragraph 41
-Subparagraph (a)
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147482810/280-10-50-41

Reference 2: http://www.xbrl.org/2003/role/disclosureRef
-Topic 270
-SubTopic 10
-Name Accounting Standards Codification
-Section 50
-Paragraph 1
-Subparagraph (i)
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147482964/270-10-50-1

Reference 3: http://www.xbrl.org/2003/role/disclosureRef
-Topic 280
-SubTopic 10
-Name Accounting Standards Codification
-Section 50
-Paragraph 32
-Subparagraph (ee)
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147482810/280-10-50-32

Reference 4: http://fasb.org/us-gaap/role/ref/otherTransitionRef
-Topic 280
-SubTopic 10
-Name Accounting Standards Codification
-Section 50
-Paragraph 32
-Subparagraph (b)
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147482810/280-10-50-32

Reference 5: http://fasb.org/us-gaap/role/ref/otherTransitionRef
-Topic 280
-SubTopic 10
-Name Accounting Standards Codification
-Section 50
-Paragraph 32
-Subparagraph (a)
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147482810/280-10-50-32

Reference 6: http://www.xbrl.org/2003/role/disclosureRef
-Topic 924
-SubTopic 10
-Name Accounting Standards Codification
-Section S99
-Paragraph 1
-Subparagraph (SAB Topic 11.L)
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147479941/924-10-S99-1

Reference 7: http://www.xbrl.org/2003/role/disclosureRef
-Topic 606
-SubTopic 10
-Name Accounting Standards Codification
-Section 50
-Paragraph 5
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147479806/606-10-50-5

Reference 8: http://www.xbrl.org/2003/role/disclosureRef
-Topic 280
-SubTopic 10
-Name Accounting Standards Codification
-Section 50
-Paragraph 30
-Subparagraph (a)
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147482810/280-10-50-30

Reference 9: http://www.xbrl.org/2003/role/disclosureRef
-Topic 280
-SubTopic 10
-Name Accounting Standards Codification
-Section 50
-Paragraph 42
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147482810/280-10-50-42

Reference 10: http://www.xbrl.org/2003/role/disclosureRef
-Topic 280
-SubTopic 10
-Name Accounting Standards Codification
-Section 50
-Paragraph 22
-Subparagraph (b)
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147482810/280-10-50-22

Reference 11: http://www.xbrl.org/2003/role/disclosureRef
-Topic 280
-SubTopic 10
-Name Accounting Standards Codification
-Section 50
-Paragraph 40
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147482810/280-10-50-40

Reference 12: http://www.xbrl.org/2003/role/disclosureRef
-Topic 280
-SubTopic 10
-Name Accounting Standards Codification
-Section 50
-Paragraph 22
-Subparagraph (a)
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147482810/280-10-50-22

Reference 13: http://www.xbrl.org/2003/role/disclosureRef
-Topic 606
-SubTopic 10
-Name Accounting Standards Codification
-Section 50
-Paragraph 4
-Subparagraph (a)
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147479806/606-10-50-4

+ Details

CONSOLIDATED STATEMENT OF CASH FLOWS - USD ($) $ in Thousands	6 Months Ended
	Jun. 30, 2024	Jun. 30, 2023
Cash flows from operating activities attributable to continuing operations:
Net earnings (loss)	$ 2,771	$ (29,479)
Less: Earnings from discontinued operations, net of tax	0	99
Net earnings (loss) attributable to continuing operations	2,771	(29,578)
Adjustments to reconcile net earnings (loss) to net cash provided by operating activities attributable to continuing operations:
Depreciation	48,173	47,194
Provision for credit losses	28,883	44,962
Stock-based compensation expense	18,069	23,009
Non-cash lease expense (including impairment of right-of-use assets)	12,083	6,392
Deferred income taxes	1,735	(2,347)
Amortization of intangibles	0	5,325
Other adjustments, net	1,064	(1,577)
Changes in assets and liabilities, net of effects of acquisitions and dispositions:
Accounts receivable	(44,340)	(36,810)
Other assets	20,517	7,204
Accounts payable and other liabilities	2,461	20,236
Operating lease liabilities	(9,492)	(12,282)
Income taxes payable and receivable	1,574	2,262
Deferred revenue	1,490	3,041
Net cash provided by operating activities attributable to continuing operations	84,988	77,031
Cash flows from investing activities attributable to continuing operations:
Capital expenditures	(25,444)	(22,315)
Purchases of marketable debt securities	0	(12,362)
Proceeds from maturities of marketable debt securities	0	12,500
Proceeds from sales of fixed assets	6	11
Net cash used in investing activities attributable to continuing operations	(25,438)	(22,166)
Cash flows from financing activities attributable to continuing operations:
Purchases of treasury stock	(18,201)	(3,397)
Withholding taxes paid on behalf of employees on net settled stock-based awards	(4,743)	(4,124)
Distribution to IAC pursuant to the tax sharing agreement	(198)	0
Other, net	0	(57)
Net cash used in financing activities attributable to continuing operations	(23,142)	(7,578)
Total cash provided by continuing operations	36,408	47,287
Net cash provided by operating activities attributable to discontinued operations	0	748
Net cash provided by investing activities attributable to discontinued operations	0	245
Total cash provided by discontinued operations	0	993
Effect of exchange rate changes on cash and cash equivalents and restricted cash	(207)	543
Net increase in cash and cash equivalents and restricted cash	36,201	48,823
Cash and cash equivalents and restricted cash at beginning of period	364,301	322,136
Cash and cash equivalents and restricted cash at end of period	$ 400,502	$ 370,959

RELATED PARTY TRANSACTIONS WITH IAC	6 Months Ended
RELATED PARTY TRANSACTIONS WITH IAC	Jun. 30, 2024
Related Party Transactions [Abstract]
RELATED PARTY TRANSACTIONS WITH IAC	RELATED PARTY TRANSACTIONS WITH IAC Allocation of CEO Compensation and Certain Expenses Joseph Levin, CEO of IAC and Chairman of Angi, was CEO of Angi from October 10, 2022 through April 8, 2024. As a result, IAC allocated $0.3 million and $2.4 million for the three and six months ended June 30, 2024, respectively, and $2.3 million and $4.6 million, for the three and six months ended June 30, 2023, respectively, in costs to Angi (including salary, benefits, stock-based compensation and costs related to the CEO’s office). These costs were allocated from IAC based upon time spent on Angi by Mr. Levin. Management considers the allocation method to be reasonable. The allocated costs also include costs directly attributable to the Company that were initially paid for by IAC and billed by IAC to the Company. On April 8, 2024, Jeffrey W. Kip, President of Angi Inc., was appointed to succeed Joseph Levin as CEO of Angi Inc. Mr. Levin will remain Chairman of the Angi Inc. board of directors. The Combination and Related Agreements The Company and IAC, in connection with the transaction resulting in the formation of Angi Inc. in 2017, which is referred to as the “Combination,” entered into a contribution agreement; an investor rights agreement; a services agreement; a tax sharing agreement; and an employee matters agreement, which collectively govern the relationship between IAC and Angi Inc. The Company was charged by IAC $1.0 million and $2.2 million, for the three and six months ended June 30, 2024, respectively, and $1.5 million and $3.1 million for the three and six months ended June 30, 2023, respectively, by IAC for services rendered pursuant to the services agreement. There were no outstanding payables pursuant to the services agreement at June 30, 2024 and December 31, 2023. At June 30, 2024 and December 31, 2023, the Company had outstanding payables of $0.8 million and $2.1 million, respectively, due to IAC pursuant to the tax sharing agreement, which are included in “Accrued expenses and other current liabilities” in the balance sheet. There were $2.3 million of payments to IAC pursuant to this agreement during the three and six months ended June 30, 2024. There were no payments to or refunds from IAC pursuant to this agreement during the three and six months ended June 30, 2023. Other Arrangements Additionally, the Company subleases office space to IAC and charged rent pursuant to a lease agreement of $0.1 million for both the three and six months ended June 30, 2024 and $0.2 million and $0.6 million for the three and six months ended June 30, 2023, respectively. IAC subleases office space to the Company and charged rent pursuant to a lease agreement of $0.3 million and $0.7 million for the three and six months ended June 30, 2024, respectively, and $0.3 million and $0.6 million for the three and six months ended June 30, 2023, respectively. At June 30, 2024 and December 31, 2023, there were no outstanding receivables due from or outstanding payables due to IAC pursuant to the sublease agreements. The Company incurred advertising (refund) expense of $(0.1) million and $1.1 million for the three and six months ended June 30, 2024, respectively, and $1.8 million and $3.6 million for the three and six months ended June 30, 2023, respectively, related to advertising and audience targeted advertising purchased from another IAC owned business. At June 30, 2024 there were no related payables outstanding. At December 31, 2023, there were related outstanding payables of $2.2 million included in “Accrued expenses and other current liabilities” in the balance sheet.

- Definition

The entire disclosure for related party transactions. Examples of related party transactions include transactions between (a) a parent company and its subsidiary; (b) subsidiaries of a common parent; (c) and entity and its principal owners; and (d) affiliates.

+ References

Reference 1: http://www.xbrl.org/2003/role/disclosureRef
-Topic 946
-SubTopic 20
-Name Accounting Standards Codification
-Section 50
-Paragraph 2
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147480990/946-20-50-2

Reference 2: http://www.xbrl.org/2003/role/disclosureRef
-Topic 946
-SubTopic 20
-Name Accounting Standards Codification
-Section 50
-Paragraph 5
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147480990/946-20-50-5

Reference 3: http://www.xbrl.org/2003/role/disclosureRef
-Topic 946
-SubTopic 20
-Name Accounting Standards Codification
-Section 50
-Paragraph 6
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147480990/946-20-50-6

Reference 4: http://www.xbrl.org/2003/role/disclosureRef
-Topic 946
-SubTopic 235
-Name Accounting Standards Codification
-Section 50
-Paragraph 2
-Subparagraph (c)
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147477968/946-235-50-2

Reference 5: http://www.xbrl.org/2003/role/disclosureRef
-Topic 946
-SubTopic 235
-Name Accounting Standards Codification
-Section 50
-Paragraph 2
-Subparagraph (e)
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147477968/946-235-50-2

Reference 6: http://www.xbrl.org/2003/role/disclosureRef
-Topic 850
-SubTopic 10
-Name Accounting Standards Codification
-Section 50
-Paragraph 1
-Subparagraph (d)
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147483326/850-10-50-1

Reference 7: http://www.xbrl.org/2003/role/disclosureRef
-Topic 946
-SubTopic 220
-Name Accounting Standards Codification
-Section S99
-Paragraph 1
-Subparagraph (SX 210.6-07(2)(g)(3))
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147479134/946-220-S99-1

Reference 8: http://www.xbrl.org/2003/role/disclosureRef
-Topic 946
-SubTopic 220
-Name Accounting Standards Codification
-Section S99
-Paragraph 1
-Subparagraph (SX 210.6-07(2)(c))
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147479134/946-220-S99-1

Reference 9: http://www.xbrl.org/2003/role/disclosureRef
-Topic 946
-SubTopic 220
-Name Accounting Standards Codification
-Section S99
-Paragraph 1
-Subparagraph (SX 210.6-07(2)(e))
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147479134/946-220-S99-1

Reference 10: http://www.xbrl.org/2003/role/disclosureRef
-Topic 850
-Name Accounting Standards Codification
-Publisher FASB
-URI https://asc.fasb.org/850/tableOfContent

Reference 11: http://www.xbrl.org/2003/role/disclosureRef
-Topic 850
-SubTopic 10
-Name Accounting Standards Codification
-Section 50
-Paragraph 6
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147483326/850-10-50-6

Reference 12: http://www.xbrl.org/2003/role/disclosureRef
-Topic 850
-SubTopic 10
-Name Accounting Standards Codification
-Section 50
-Paragraph 1
-Subparagraph (a)
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147483326/850-10-50-1

Reference 13: http://www.xbrl.org/2003/role/disclosureRef
-Topic 850
-SubTopic 10
-Name Accounting Standards Codification
-Section 50
-Paragraph 1
-Subparagraph (b)
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147483326/850-10-50-1

+ Details

CONSOLIDATED STATEMENT OF OPERATIONS - USD ($) $ in Thousands	3 Months Ended		6 Months Ended
	Jun. 30, 2024	Jun. 30, 2023	Jun. 30, 2024	Jun. 30, 2023
Revenue	$ 315,134	$ 351,587	$ 620,524	$ 707,084
Cost of revenue (exclusive of depreciation shown separately below)	14,152	14,708	26,649	31,645
Gross Profit	300,982	336,879	593,875	675,439
Operating costs and expenses:
Selling and marketing expense	158,323	208,877	315,374	408,487
General and administrative expense	84,369	93,167	169,890	189,834
Product development expense	24,779	25,549	48,535	50,861
Depreciation	24,324	22,004	48,173	47,194
Amortization of intangibles	0	2,663	0	5,325
Total operating costs and expenses	291,795	352,260	581,972	701,701
Operating income (loss)	9,187	(15,381)	11,903	(26,262)
Interest expense	(5,041)	(5,034)	(10,079)	(10,063)
Other income, net	4,570	5,184	9,054	8,991
Earnings (loss) from continuing operations before income taxes	8,716	(15,231)	10,878	(27,334)
Income tax provision	(4,628)	(360)	(8,107)	(2,244)
Net earnings (loss) from continuing operations	4,088	(15,591)	2,771	(29,578)
Earnings from discontinued operations, net of tax	0	1,112	0	99
Net earnings (loss)	4,088	(14,479)	2,771	(29,479)
Net earnings attributable to noncontrolling interests	(328)	(220)	(642)	(545)
Net earnings (loss) attributable to Angi Inc. shareholders	$ 3,760	$ (14,699)	$ 2,129	$ (30,024)
Per share information from continuing operations:
Basic earnings (loss) per share (USD per share)	$ 0.01	$ (0.03)	$ 0.00	$ (0.06)
Diluted earnings (loss) per share (USD per share)	0.01	(0.03)	0.00	(0.06)
Per share information attributable to Angi Inc. shareholders:
Basic earnings (loss) per share (USD per share)	0.01	(0.03)	0.00	(0.06)
Diluted earnings (loss) per share (USD per share)	$ 0.01	$ (0.03)	$ 0.00	$ (0.06)
Stock-based compensation expense by function:
Total stock-based compensation expense	$ 8,672	$ 10,297	$ 18,069	$ 23,009
Selling and marketing expense
Stock-based compensation expense by function:
Total stock-based compensation expense	1,145	1,481	2,377	2,733
General and administrative expense
Stock-based compensation expense by function:
Total stock-based compensation expense	5,807	6,406	13,000	15,167
Product development expense
Stock-based compensation expense by function:
Total stock-based compensation expense	$ 1,720	$ 2,410	$ 2,692	$ 5,109

ACCUMULATED OTHER COMPREHENSIVE INCOME (Details) - USD ($)	3 Months Ended		6 Months Ended
	Jun. 30, 2024	Jun. 30, 2023	Jun. 30, 2024	Jun. 30, 2023
Accumulated Other Comprehensive Income (Loss)
Balance at beginning of period			$ 1,040,767,000
Other comprehensive (loss) income	$ (198,000)	$ 1,914,000	(979,000)	$ 2,418,000
Balance at end of period	1,039,805,000		1,039,805,000
Tax benefit or provision on accumulated other comprehensive loss	0		0
Accumulated Other Comprehensive (Loss) Income
Accumulated Other Comprehensive Income (Loss)
Balance at beginning of period		(711,000)		(1,172,000)
Other comprehensive (loss) income		1,833,000		2,294,000
Balance at end of period		1,122,000		1,122,000
Foreign Currency Translation Adjustment
Accumulated Other Comprehensive Income (Loss)
Balance at beginning of period	442,000	(713,000)	1,187,000	(1,172,000)
Other comprehensive (loss) income	(183,000)	1,835,000	(928,000)	2,294,000
Balance at end of period	$ 259,000	1,122,000	$ 259,000	1,122,000
Unrealized Gains on Available-For-Sale Debt Securities
Accumulated Other Comprehensive Income (Loss)
Balance at beginning of period		2,000		0
Other comprehensive (loss) income		(2,000)		0
Balance at end of period		$ 0		$ 0

- Definition

Amount after tax and reclassification adjustments of other comprehensive income (loss).

+ References

Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef
-Name Accounting Standards Codification
-Section 50
-Paragraph 2
-SubTopic 10
-Topic 505
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147481112/505-10-50-2

Reference 2: http://www.xbrl.org/2003/role/disclosureRef
-Topic 250
-SubTopic 10
-Name Accounting Standards Codification
-Section 50
-Paragraph 6
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147483443/250-10-50-6

Reference 3: http://www.xbrl.org/2003/role/disclosureRef
-Topic 830
-SubTopic 30
-Name Accounting Standards Codification
-Section 50
-Paragraph 1
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147481674/830-30-50-1

Reference 4: http://www.xbrl.org/2003/role/disclosureRef
-Topic 830
-SubTopic 30
-Name Accounting Standards Codification
-Section 45
-Paragraph 17
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147481694/830-30-45-17

Reference 5: http://www.xbrl.org/2003/role/disclosureRef
-Topic 944
-SubTopic 220
-Name Accounting Standards Codification
-Section S99
-Paragraph 1
-Subparagraph (SX 210.7-04(19))
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147477250/944-220-S99-1

Reference 6: http://www.xbrl.org/2009/role/commonPracticeRef
-Topic 220
-SubTopic 10
-Name Accounting Standards Codification
-Section 50
-Paragraph 4
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147482765/220-10-50-4

Reference 7: http://www.xbrl.org/2009/role/commonPracticeRef
-Topic 220
-SubTopic 10
-Name Accounting Standards Codification
-Section 50
-Paragraph 5
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147482765/220-10-50-5

Reference 8: http://www.xbrl.org/2003/role/disclosureRef
-Topic 830
-SubTopic 30
-Name Accounting Standards Codification
-Section 45
-Paragraph 20
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147481694/830-30-45-20

Reference 9: http://www.xbrl.org/2003/role/disclosureRef
-Topic 220
-SubTopic 10
-Name Accounting Standards Codification
-Section S99
-Paragraph 2
-Subparagraph (SX 210.5-03(21))
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147483621/220-10-S99-2

Reference 10: http://www.xbrl.org/2003/role/disclosureRef
-Topic 942
-SubTopic 220
-Name Accounting Standards Codification
-Section S99
-Paragraph 1
-Subparagraph (SX 210.9-04(23))
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147478524/942-220-S99-1

Reference 11: http://www.xbrl.org/2003/role/disclosureRef
-Topic 220
-SubTopic 10
-Name Accounting Standards Codification
-Section 45
-Paragraph 1B
-Subparagraph (b)
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147482790/220-10-45-1B

Reference 12: http://fasb.org/us-gaap/role/ref/legacyRef
-Name Accounting Standards Codification
-Section 55
-Paragraph 15
-SubTopic 10
-Topic 220
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147482739/220-10-55-15

Reference 13: http://www.xbrl.org/2003/role/disclosureRef
-Topic 220
-SubTopic 10
-Name Accounting Standards Codification
-Section 45
-Paragraph 1A
-Subparagraph (b)
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147482790/220-10-45-1A

+ Details

- Definition

Amount of equity (deficit) attributable to parent. Excludes temporary equity and equity attributable to noncontrolling interest.

+ References

Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef
-Topic 210
-SubTopic 10
-Name Accounting Standards Codification
-Section S99
-Paragraph 1
-Subparagraph (SX 210.5-02(29))
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147480566/210-10-S99-1

Reference 2: http://fasb.org/us-gaap/role/ref/legacyRef
-Topic 210
-SubTopic 10
-Name Accounting Standards Codification
-Section S99
-Paragraph 1
-Subparagraph (SX 210.5-02(30))
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147480566/210-10-S99-1

Reference 3: http://fasb.org/us-gaap/role/ref/legacyRef
-Topic 210
-SubTopic 10
-Name Accounting Standards Codification
-Section S99
-Paragraph 1
-Subparagraph (SX 210.5-02(31))
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147480566/210-10-S99-1

Reference 4: http://www.xbrl.org/2003/role/exampleRef
-Topic 852
-SubTopic 10
-Name Accounting Standards Codification
-Section 55
-Paragraph 10
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147481372/852-10-55-10

Reference 5: http://www.xbrl.org/2003/role/exampleRef
-Topic 946
-SubTopic 830
-Name Accounting Standards Codification
-Section 55
-Paragraph 12
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147479168/946-830-55-12

Reference 6: http://www.xbrl.org/2003/role/disclosureRef
-Topic 946
-SubTopic 210
-Name Accounting Standards Codification
-Section S99
-Paragraph 1
-Subparagraph (SX 210.6-04(19))
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147479170/946-210-S99-1

Reference 7: http://www.xbrl.org/2003/role/disclosureRef
-Topic 946
-SubTopic 210
-Name Accounting Standards Codification
-Section S99
-Paragraph 2
-Subparagraph (SX 210.6-05(4))
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147479170/946-210-S99-2

Reference 8: http://www.xbrl.org/2009/role/commonPracticeRef
-Topic 946
-SubTopic 220
-Name Accounting Standards Codification
-Section S99
-Paragraph 3
-Subparagraph (SX 210.6-09(4)(b))
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147479134/946-220-S99-3

Reference 9: http://www.xbrl.org/2003/role/disclosureRef
-Topic 946
-SubTopic 220
-Name Accounting Standards Codification
-Section S99
-Paragraph 3
-Subparagraph (SX 210.6-09(6))
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147479134/946-220-S99-3

Reference 10: http://www.xbrl.org/2003/role/disclosureRef
-Topic 946
-SubTopic 220
-Name Accounting Standards Codification
-Section S99
-Paragraph 3
-Subparagraph (SX 210.6-09(7))
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147479134/946-220-S99-3

Reference 11: http://www.xbrl.org/2009/role/commonPracticeRef
-Topic 235
-SubTopic 10
-Name Accounting Standards Codification
-Section S99
-Paragraph 1
-Subparagraph (SX 210.4-08(g)(1)(ii))
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147480678/235-10-S99-1

Reference 12: http://www.xbrl.org/2009/role/commonPracticeRef
-Topic 323
-SubTopic 10
-Name Accounting Standards Codification
-Section 50
-Paragraph 3
-Subparagraph (c)
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147481687/323-10-50-3

Reference 13: http://www.xbrl.org/2009/role/commonPracticeRef
-Topic 825
-SubTopic 10
-Name Accounting Standards Codification
-Section 50
-Paragraph 28
-Subparagraph (f)
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147482907/825-10-50-28

Reference 14: http://fasb.org/us-gaap/role/ref/legacyRef
-Topic 310
-SubTopic 10
-Name Accounting Standards Codification
-Section S99
-Paragraph 2
-Subparagraph (SAB Topic 4.E)
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147480418/310-10-S99-2

+ Details

INCOME TAXES	6 Months Ended
INCOME TAXES	Jun. 30, 2024
Income Tax Disclosure [Abstract]
INCOME TAXES	INCOME TAXES The Company is included within IAC’s tax group for purposes of federal and consolidated state income tax return filings. In all periods presented, the income tax provision and/or benefit has been computed for the Company on an as if standalone, separate return basis and payments to and refunds from IAC for the Company’s share of IAC’s consolidated federal and state tax return liabilities/receivables calculated on this basis have been reflected within cash flows from operating activities in the statement of cash flows. The tax sharing agreement between the Company and IAC governs the parties’ respective rights, responsibilities and obligations with respect to tax matters, including responsibility for taxes attributable to the Company, entitlement to refunds, allocation of tax attributes and other matters and, therefore, ultimately governs the amount payable to or receivable from IAC with respect to income taxes. Any differences between taxes currently payable to or receivable from IAC under the tax sharing agreement and the current tax provision or benefit computed on an as if standalone, separate return basis for GAAP are reflected as adjustments to additional paid-in capital in the statement of shareholders’ equity and financing activities within the statement of cash flows. At the end of each interim period, the Company estimates the annual expected effective income tax rate and applies that rate to its ordinary year-to-date earnings or loss. The income tax provision or benefit related to significant, unusual, or extraordinary items, if applicable, that will be separately reported or reported net of their related tax effects are individually computed and recognized in the interim period in which they occur. In addition, the effect of changes in enacted tax laws or rates, tax status, judgment on the realizability of a beginning-of-the-year deferred tax asset in future years or unrecognized tax benefits is recognized in the interim period in which the change occurs. The computation of the annual expected effective income tax rate at each interim period requires certain estimates and assumptions including, but not limited to, the expected pre-tax income (or loss) for the year, projections of the proportion of income (and/or loss) earned and taxed in foreign jurisdictions, permanent and temporary differences, and the likelihood of the realization of deferred tax assets generated in the current year. The accounting estimates used to compute the provision or benefit for income taxes may change as new events occur, more experience is acquired, additional information is obtained or the Company’s tax environment changes. To the extent that the expected annual effective income tax rate changes during a quarter, the effect of the change on prior quarters is included in income tax provision or benefit in the quarter in which the change occurs. For the three and six months ended June 30, 2024, the Company recorded an income tax provision of $4.6 million and $8.1 million, respectively, which represents an effective income tax rate of 53% and 75%, respectively. For the three and six months ended June 30, 2024, the effective income tax rates are higher than the statutory rate of 21% due primarily to the impact of stock-based awards and unbenefited losses, partially offset by research credits. For the three and six months ended June 30, 2023, the Company recorded an income tax provision of $0.4 million and $2.2 million, respectively, despite a pre-tax loss due primarily to nondeductible stock-based compensation expense and foreign income taxed at different rates, partially offset by research credits. The Company recognizes interest and, if applicable, penalties related to unrecognized tax benefits in the income tax provision. Accruals for interest are not material and there are currently no accruals for penalties. The Company’s income taxes are routinely under audit by federal, state, local and foreign authorities as a result of previously filed separate company and consolidated tax returns with IAC. These audits include questioning the timing and the amount of income and deductions and the allocation of income and deductions among various tax jurisdictions. The Company is not currently under audit by the Internal Revenue Service. Returns filed in various other jurisdictions are open to examination for tax years beginning with 2014. Income taxes payable include unrecognized tax benefits that are considered sufficient to pay assessments that may result from the examination of prior year tax returns. The Company considers many factors when evaluating and estimating its tax positions and tax benefits, which may not accurately anticipate actual outcomes and, therefore, may require periodic adjustment. Although management currently believes changes in unrecognized tax benefits from period to period and differences between amounts paid, if any, upon resolution of issues raised in audits and amounts previously provided will not have a material impact on the liquidity, results of operations, or financial condition of the Company, these matters are subject to inherent uncertainties and management’s view of these matters may change in the future. At June 30, 2024 and December 31, 2023, the Company has unrecognized tax benefits, including interest, of $8.8 million and $8.1 million, respectively; all of which are for tax positions included in IAC’s consolidated tax return filings. If unrecognized tax benefits at June 30, 2024 are subsequently recognized, the income tax provision would be reduced by $8.3 million. The comparable amount as of December 31, 2023 is $7.6 million. The Company believes that it is reasonably possible that its unrecognized tax benefits could decrease by $0.2 million by June 30, 2025 due to settlements; all of which would reduce the income tax provision. The Company regularly assesses the realizability of deferred tax assets considering all available evidence including, to the extent applicable, the nature, frequency and severity of prior cumulative losses, forecasts of future taxable income, tax filing status, the duration of statutory carryforward periods, available tax planning and historical experience. At June 30, 2024, the Company has a U.S. gross deferred tax asset of $209.8 million that the Company expects to fully utilize on a more likely than not basis. Of this amount, $23.9 million will be utilized upon the future reversal of deferred tax liabilities and the remaining net deferred tax asset of $185.9 million will be utilized based on forecasts of future taxable income. The Company’s most significant net deferred tax asset that could expire relates to U.S. federal net operating loss (“NOL”) carryforwards of $99.7 million. The Company expects to generate sufficient future taxable income of at least $474.8 million prior to the expiration of these NOLs, the majority of which expire between 2033 and 2037, to fully realize this deferred tax asset.

- Definition

The entire disclosure for income tax.

+ References

Reference 1: http://www.xbrl.org/2003/role/disclosureRef
-Topic 740
-SubTopic 10
-Name Accounting Standards Codification
-Section 50
-Paragraph 12
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147482685/740-10-50-12

Reference 2: http://www.xbrl.org/2003/role/exampleRef
-Topic 740
-SubTopic 10
-Name Accounting Standards Codification
-Section 55
-Paragraph 231
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147482663/740-10-55-231

Reference 3: http://www.xbrl.org/2003/role/disclosureRef
-Topic 740
-SubTopic 10
-Name Accounting Standards Codification
-Section 50
-Paragraph 12C
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147482685/740-10-50-12C

Reference 4: http://www.xbrl.org/2003/role/disclosureRef
-Topic 740
-SubTopic 10
-Name Accounting Standards Codification
-Section 50
-Paragraph 12B
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147482685/740-10-50-12B

Reference 5: http://www.xbrl.org/2003/role/disclosureRef
-Topic 740
-SubTopic 270
-Name Accounting Standards Codification
-Section 50
-Paragraph 1
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147477891/740-270-50-1

Reference 6: http://www.xbrl.org/2003/role/disclosureRef
-Topic 740
-SubTopic 10
-Name Accounting Standards Codification
-Section S99
-Paragraph 1
-Subparagraph (SAB Topic 6.I.5.Q1)
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147479360/740-10-S99-1

Reference 7: http://www.xbrl.org/2003/role/disclosureRef
-Topic 946
-SubTopic 20
-Name Accounting Standards Codification
-Section 50
-Paragraph 13
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147480990/946-20-50-13

Reference 8: http://www.xbrl.org/2003/role/disclosureRef
-Topic 235
-SubTopic 10
-Name Accounting Standards Codification
-Section S99
-Paragraph 1
-Subparagraph (SX 210.4-08(h)(2))
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147480678/235-10-S99-1

Reference 9: http://www.xbrl.org/2003/role/disclosureRef
-Topic 740
-Name Accounting Standards Codification
-Publisher FASB
-URI https://asc.fasb.org/740/tableOfContent

Reference 10: http://www.xbrl.org/2003/role/disclosureRef
-Topic 740
-SubTopic 10
-Name Accounting Standards Codification
-Section 50
-Paragraph 14
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147482685/740-10-50-14

Reference 11: http://www.xbrl.org/2003/role/disclosureRef
-Topic 740
-SubTopic 10
-Name Accounting Standards Codification
-Section 50
-Paragraph 21
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147482685/740-10-50-21

Reference 12: http://www.xbrl.org/2003/role/disclosureRef
-Topic 740
-SubTopic 10
-Name Accounting Standards Codification
-Section 50
-Paragraph 17
-Subparagraph (b)
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147482685/740-10-50-17

Reference 13: http://www.xbrl.org/2003/role/disclosureRef
-Topic 740
-SubTopic 10
-Name Accounting Standards Codification
-Section S99
-Paragraph 2
-Subparagraph (SAB Topic 11.C)
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147479360/740-10-S99-2

Reference 14: http://www.xbrl.org/2003/role/disclosureRef
-Topic 740
-SubTopic 30
-Name Accounting Standards Codification
-Section 50
-Paragraph 2
-Subparagraph (a)
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147482603/740-30-50-2

+ Details

CONTINGENCIES	6 Months Ended
CONTINGENCIES	Jun. 30, 2024
Commitments and Contingencies Disclosure [Abstract]
CONTINGENCIES	CONTINGENCIES In the ordinary course of business, the Company is subject to various lawsuits and other contingent matters. The Company establishes accruals for specific legal and other matters when it determines that the likelihood of an unfavorable outcome is probable and the loss is reasonably estimable. Management has also identified certain legal and other matters where it believes an unfavorable outcome is not probable and, therefore, no accrual is established. Although management currently believes that resolving claims against the Company, including claims where an unfavorable outcome is reasonably possible, and for which the Company cannot estimate a loss or range of loss, will not have a material impact on the liquidity, results of operations, or financial condition of the Company, these matters are subject to inherent uncertainties and management’s view of these matters may change in the future. The Company also evaluates other contingent matters, including unrecognized tax benefits and non-income tax contingencies, to assess the likelihood of an unfavorable outcome and estimated extent of potential loss. It is possible that an unfavorable outcome of one or more of these lawsuits or other contingencies could have a material impact on the liquidity, results of operations, or financial condition of the Company. See “Note 6—Income Taxes” for information related to unrecognized tax benefits.

THE COMPANY AND SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES - Narrative (Details) $ in Thousands, project in Millions	6 Months Ended
	Jun. 30, 2024 USD ($) category professional project segment	Jun. 30, 2023 USD ($)	Dec. 31, 2023 USD ($)	Nov. 01, 2023	Dec. 31, 2022 USD ($)
Noncontrolling Interest [Line Items]
Number of service categories (more than) \| category	500
Number of domestic service professionals (over) \| professional	187,000
Number of projects \| project	19
Number of operating segments \| segment	3
Current deferred revenue	$ 51,295		$ 49,859		$ 50,100
Non-current deferred revenue	100		$ 100		$ 100
Deferred revenue recognized	$ 39,200	$ 40,100
Discontinued Operations, Disposed of by Sale \| Total Home Roofing
Noncontrolling Interest [Line Items]
Discontinued operation, ownership percentage in disposed asset				100.00%
Angi \| IAC
Noncontrolling Interest [Line Items]
Economic interest (as a percent)	84.90%
Voting interest (as a percent)	98.20%

ACCUMULATED OTHER COMPREHENSIVE INCOME (Tables)

6 Months Ended

Jun. 30, 2024

Equity [Abstract]

Schedule of Accumulated Other Comprehensive Income (Loss)

The following tables present the components of accumulated other comprehensive income, which exclusively consists of foreign currency translation adjustment for the three and six months ended June 30, 2024:


	Three Months Ended June 30,
	2024		2023
	Foreign Currency Translation Adjustment			Foreign Currency Translation Adjustment		Unrealized Gains on Available-For-Sale Debt Securities		Accumulated Other Comprehensive (Loss) Income
	(In thousands)
Balance at April 1	$	442		$	(713)	$	2	$	(711)
Other comprehensive (loss) income	(183)			1,835		(2)		1,833
Balance at June 30	$	259		$	1,122	$	—	$	1,122


	Six Months Ended June 30,
	2024		2023
	Foreign Currency Translation Adjustment			Foreign Currency Translation Adjustment		Unrealized Gains on Available-For-Sale Debt Securities		Accumulated Other Comprehensive (Loss) Income
	(In thousands)
Balance at January 1	$	1,187		$	(1,172)	$	—	$	(1,172)
Other comprehensive (loss) income	(928)			2,294		—		2,294
Balance at June 30	$	259		$	1,122	$	—	$	1,122

FINANCIAL STATEMENT DETAILS - Cash, Cash Equivalents, and Restricted Cash (Details) - USD ($) $ in Thousands	Jun. 30, 2024	Dec. 31, 2023	Jun. 30, 2023	Dec. 31, 2022
Organization, Consolidation and Presentation of Financial Statements [Abstract]
Cash and cash equivalents	$ 384,895	$ 364,044	$ 370,579	$ 321,155
Restricted cash included in other current assets	15,358	0	0	107
Restricted cash included in other non-current assets	249	257	380	371
Restricted cash included in other non-current assets of discontinued operations	0	0	0	503
Total cash and cash equivalents, and restricted cash as shown on the statement of cash flows	$ 400,502	$ 364,301	$ 370,959	$ 322,136

SEGMENT INFORMATION - Revenue Disaggregated by Service (Details) - USD ($) $ in Thousands	3 Months Ended		6 Months Ended
	Jun. 30, 2024	Jun. 30, 2023	Jun. 30, 2024	Jun. 30, 2023
Segment Reporting Information [Line Items]
Revenue	$ 315,134	$ 351,587	$ 620,524	$ 707,084
Operating Segments \| International
Segment Reporting Information [Line Items]
Revenue	33,227	29,233	68,581	59,165
Consumer connection revenue \| Operating Segments \| International
Segment Reporting Information [Line Items]
Revenue	27,018	23,371	56,687	48,116
Service professional membership subscription revenue \| Operating Segments \| International
Segment Reporting Information [Line Items]
Revenue	5,947	5,753	11,329	10,811
Advertising and other revenue \| Operating Segments \| International
Segment Reporting Information [Line Items]
Revenue	262	109	565	238
Domestic
Segment Reporting Information [Line Items]
Revenue	281,907	322,354	551,943	647,919
Domestic \| Operating Segments \| Ads and Leads
Segment Reporting Information [Line Items]
Revenue	257,312	292,487	506,897	585,993
Domestic \| Operating Segments \| Services
Segment Reporting Information [Line Items]
Revenue	24,595	29,867	45,046	61,926
Domestic \| Consumer connection revenue \| Operating Segments \| Ads and Leads
Segment Reporting Information [Line Items]
Revenue	167,624	209,013	328,155	421,948
Domestic \| Advertising revenue \| Operating Segments \| Ads and Leads
Segment Reporting Information [Line Items]
Revenue	78,309	70,047	155,446	137,228
Domestic \| Membership subscription revenue \| Operating Segments \| Ads and Leads
Segment Reporting Information [Line Items]
Revenue	11,261	13,231	23,039	26,430
Domestic \| Other revenue \| Operating Segments \| Ads and Leads
Segment Reporting Information [Line Items]
Revenue	$ 118	$ 196	$ 257	$ 387

SEGMENT INFORMATION (Tables)

6 Months Ended

Jun. 30, 2024

Segment Reporting [Abstract]

Schedule of Segment Reporting Information

The following table presents revenue by reportable segment:


	Three Months Ended June 30,				Six Months Ended June 30,
	2024		2023		2024		2023
	(In thousands)
Revenue:
Domestic
Ads and Leads	$	257,312	$	292,487	$	506,897	$	585,993
Services	24,595		29,867		45,046		61,926


Total Domestic	281,907		322,354		551,943		647,919
International	33,227		29,233		68,581		59,165
Total	$	315,134	$	351,587	$	620,524	$	707,084

The following tables present operating income (loss) and Adjusted EBITDA by reportable segment:


	Three Months Ended June 30,				Six Months Ended June 30,
	2024		2023		2024		2023
	(In thousands)
Operating income (loss):
Ads and Leads	$	24,806	$	4,791	$	44,627	$	18,271
Services	(4,488)		(5,175)		(11,989)		(17,627)

Corporate	(15,191)		(16,568)		(30,308)		(31,507)
International	4,060		1,571		9,573		4,601
Total	$	9,187	$	(15,381)	$	11,903	$	(26,262)


	Three Months Ended June 30,				Six Months Ended June 30,
	2024		2023		2024		2023
	(In thousands)
Adjusted EBITDA(a):
Ads and Leads	$	48,977	$	28,155	$	90,198	$	68,006
Services	1,975		1,700		1,985		(468)

Corporate	(13,904)		(13,109)		(25,825)		(25,463)
International	5,135		2,837		11,787		7,191
Total	$	42,183	$	19,583	$	78,145	$	49,266

Schedule of Segmented Revenue Disaggregated by Service

The following table presents the revenue of the Company’s segments disaggregated by type of service:


	Three Months Ended June 30,				Six Months Ended June 30,
	2024		2023		2024		2023
	(In thousands)
Domestic:
Ads and Leads:
Consumer connection revenue	$	167,624	$	209,013	$	328,155	$	421,948
Advertising revenue	78,309		70,047		155,446		137,228
Membership subscription revenue	11,261		13,231		23,039		26,430
Other revenue	118		196		257		387
Total Ads and Leads revenue	257,312		292,487		506,897		585,993
Services revenue	24,595		29,867		45,046		61,926


Total Domestic	281,907		322,354		551,943		647,919
International:
Consumer connection revenue	27,018		23,371		56,687		48,116
Service professional membership subscription revenue	5,947		5,753		11,329		10,811
Advertising and other revenue	262		109		565		238
Total International	33,227		29,233		68,581		59,165
Total revenue	$	315,134	$	351,587	$	620,524	$	707,084

Schedule of Revenue by Geographic Areas

Geographic information about revenue and long-lived assets is presented below:


	Three Months Ended June 30,				Six Months Ended June 30,
	2024		2023		2024		2023
	(In thousands)
Revenue:
United States	$	281,818	$	322,354	$	551,690	$	647,919
All other countries	33,316		29,233		68,834		59,165
Total	$	315,134	$	351,587	$	620,524	$	707,084

Schedule of Long-lived Assets by Geographic Areas


	June 30, 2024		December 31, 2023
	(In thousands)
Long-lived assets (excluding goodwill and intangible assets):
United States	$	116,051	$	145,710
All other countries	8,218		9,788
Total	$	124,269	$	155,498

Schedule of Reconciliation of Adjusted EBITDA to Operating Income (Loss)

The following tables reconcile operating income (loss) for the Company’s reportable segments and net earnings (loss) attributable to Angi Inc. shareholders to Adjusted EBITDA:


	Three Months Ended June 30, 2024
	Operating Income (Loss)		Stock-Based Compensation Expense		Depreciation		Adjusted EBITDA(a)
	(In thousands)
Ads and Leads	$	24,806	$	5,996	$	18,175	$	48,977
Services	(4,488)		1,088		5,375		1,975
Corporate	(15,191)		1,287		—		(13,904)
International	4,060		301		774		5,135
Total	9,187		$	8,672	$	24,324	$	42,183
Interest expense	(5,041)
Other income, net	4,570
Earnings before income taxes	8,716
Income tax provision	(4,628)


Net earnings	4,088
Net earnings attributable to noncontrolling interests	(328)
Net earnings attributable to Angi Inc. shareholders	$	3,760


	Three Months Ended June 30, 2023
	Operating Income (Loss)		Stock-Based Compensation Expense		Depreciation		Amortization of Intangibles		Adjusted EBITDA(a)
	(In thousands)
Ads and Leads	$	4,791	$	5,307	$	15,394	$	2,663	$	28,155
Services	(5,175)		1,192		5,683		—		1,700
Corporate	(16,568)		3,459		—		—		(13,109)
International	1,571		339		927		—		2,837
Total	(15,381)		$	10,297	$	22,004	$	2,663	$	19,583
Interest expense	(5,034)
Other income, net	5,184
Loss from continuing operations before income taxes	(15,231)
Income tax provision	(360)
Net loss from continuing operations	(15,591)
Earnings from discontinued operations, net of tax	1,112
Net loss	(14,479)
Net earnings attributable to noncontrolling interests	(220)
Net loss attributable to Angi Inc. shareholders	$	(14,699)


	Six Months Ended June 30, 2024
	Operating Income (Loss)		Stock-Based Compensation Expense		Depreciation		Adjusted EBITDA(a)
	(In thousands)
Ads and Leads	$	44,627	$	10,461	$	35,110	$	90,198
Services	(11,989)		2,469		11,505		1,985
Corporate	(30,308)		4,483		—		(25,825)
International	9,573		656		1,558		11,787
Total	11,903		$	18,069	$	48,173	$	78,145
Interest expense	(10,079)
Other income, net	9,054
Earnings before income taxes	10,878
Income tax provision	(8,107)
Net earnings	2,771
Net earnings attributable to noncontrolling interests	(642)
Net earnings attributable to Angi Inc. shareholders	$	2,129


	Six Months Ended June 30, 2023
	Operating Income (Loss)		Stock-Based Compensation Expense		Depreciation		Amortization of Intangibles		Adjusted EBITDA(a)
	(In thousands)
Ads and Leads	$	18,271	$	10,798	$	33,612	$	5,325	$	68,006
Services	(17,627)		5,401		11,758		—		(468)
Corporate	(31,507)		6,044		—		—		(25,463)
International	4,601		766		1,824		—		7,191
Total	(26,262)		$	23,009	$	47,194	$	5,325	$	49,266
Interest expense	(10,063)
Other income, net	8,991
Loss from continuing operations before income taxes	(27,334)
Income tax provision	(2,244)
Net loss from continuing operations	(29,578)
Earnings from discontinued operations, net of tax	99
Net loss	(29,479)
Net earnings attributable to noncontrolling interests	(545)
Net loss attributable to Angi Inc. shareholders	$	(30,024)

DISCONTINUED OPERATIONS - Components of Loss from Discontinued Operations (Details) - USD ($) $ in Thousands	3 Months Ended		6 Months Ended
	Jun. 30, 2024	Jun. 30, 2023	Jun. 30, 2024	Jun. 30, 2023
Operating costs and expenses:
Earnings from discontinued operations, net of tax	$ 0	$ 1,112	$ 0	$ 99
Discontinued Operations, Disposed of by Sale \| Total Home Roofing
Income Statement, Balance Sheet and Additional Disclosures by Disposal Groups, Including Discontinued Operations [Line Items]
Revenue		24,482		62,854
Operating costs and expenses:
Cost of revenue (exclusive of depreciation shown separately below)		16,954		42,058
Selling and marketing expense		4,837		11,598
General and administrative expense		3,818		9,669
Depreciation		175		420
Total operating costs and expenses		25,784		63,745
Operating loss from discontinued operations		(1,302)		(891)
Interest income		4		8
Loss from discontinued operations before tax		(1,298)		(883)
Income tax benefit		2,410		982
Earnings from discontinued operations, net of tax		$ 1,112		$ 99

DISCONTINUED OPERATIONS (Tables)

6 Months Ended

Jun. 30, 2024

Discontinued Operations and Disposal Groups [Abstract]

Schedule of Discontinued Operations

The components of the loss from discontinued operations for the three and six months ended June 30, 2023, in the statement of operations consisted of the following:


	Three Months Ended June 30,	Six Months Ended June 30,
	2023	2023
	(In thousands)
Revenue	24,482	$	62,854
Operating costs and expenses:
Cost of revenue (exclusive of depreciation shown separately below)	16,954	42,058
Selling and marketing expense	4,837	11,598
General and administrative expense	3,818	9,669

Depreciation	175	420


Total operating costs and expenses	25,784	63,745
Operating loss from discontinued operations	(1,302)	(891)
Interest income	4	8

Loss from discontinued operations before tax	(1,298)	(883)
Income tax benefit	2,410	982
Earnings from discontinued operations, net of tax	1,112	$	99

- Definition

Tabular disclosure of information related to a disposal group. Includes, but is not limited to, a discontinued operation, disposal classified as held-for-sale or disposed of by means other than sale or disposal of an individually significant component.

+ References

Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef
-Name Accounting Standards Codification
-Section 50
-Paragraph 3
-SubTopic 10
-Topic 360
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147482099/360-10-50-3

Reference 2: http://fasb.org/us-gaap/role/ref/legacyRef
-Topic 205
-SubTopic 20
-Name Accounting Standards Codification
-Section 45
-Paragraph 11
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147483475/205-20-45-11

Reference 3: http://fasb.org/us-gaap/role/ref/legacyRef
-Topic 205
-SubTopic 20
-Name Accounting Standards Codification
-Section 50
-Paragraph 3A
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147483499/205-20-50-3A

Reference 4: http://fasb.org/us-gaap/role/ref/legacyRef
-Topic 205
-SubTopic 20
-Name Accounting Standards Codification
-Section 50
-Paragraph 4A
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147483499/205-20-50-4A

Reference 5: http://fasb.org/us-gaap/role/ref/legacyRef
-Topic 205
-SubTopic 20
-Name Accounting Standards Codification
-Section 50
-Paragraph 4B
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147483499/205-20-50-4B

Reference 6: http://fasb.org/us-gaap/role/ref/legacyRef
-Topic 205
-SubTopic 20
-Name Accounting Standards Codification
-Section 50
-Paragraph 5A
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147483499/205-20-50-5A

Reference 7: http://fasb.org/us-gaap/role/ref/legacyRef
-Topic 205
-SubTopic 20
-Name Accounting Standards Codification
-Section 50
-Paragraph 5B
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147483499/205-20-50-5B

Reference 8: http://fasb.org/us-gaap/role/ref/legacyRef
-Topic 205
-SubTopic 20
-Name Accounting Standards Codification
-Section 50
-Paragraph 5C
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147483499/205-20-50-5C

Reference 9: http://fasb.org/us-gaap/role/ref/legacyRef
-Topic 205
-SubTopic 20
-Name Accounting Standards Codification
-Section 50
-Paragraph 5D
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147483499/205-20-50-5D

Reference 10: http://fasb.org/us-gaap/role/ref/legacyRef
-Topic 205
-SubTopic 20
-Name Accounting Standards Codification
-Section 50
-Paragraph 7
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147483499/205-20-50-7

Reference 11: http://fasb.org/us-gaap/role/ref/legacyRef
-Topic 360
-SubTopic 10
-Name Accounting Standards Codification
-Section 50
-Paragraph 3A
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147482099/360-10-50-3A

Reference 12: http://fasb.org/us-gaap/role/ref/legacyRef
-Name Accounting Standards Codification
-Section 50
-Paragraph 1
-SubTopic 20
-Topic 205
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147483499/205-20-50-1

Reference 13: http://fasb.org/us-gaap/role/ref/legacyRef
-Name Accounting Standards Codification
-Topic 205
-SubTopic 20
-Section 50
-Paragraph 3
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147483499/205-20-50-3

+ Details

LONG-TERM DEBT - Summary (Details) - USD ($) $ in Thousands	Jun. 30, 2024	Dec. 31, 2023
Debt Instrument
Less: unamortized debt issuance costs	$ 3,561	$ 3,953
Total long-term debt, net	496,439	496,047
3.875% Senior Notes \| Senior Notes
Debt Instrument
Total long-term debt	$ 500,000	$ 500,000
Interest rate, stated percentage	3.875%

- Definition

Line items represent financial concepts included in a table. These concepts are used to disclose reportable information associated with domain members defined in one or many axes to the table.

+ References

Reference 1: http://www.xbrl.org/2003/role/exampleRef
-Topic 835
-SubTopic 30
-Name Accounting Standards Codification
-Section 55
-Paragraph 8
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147482949/835-30-55-8

Reference 2: http://www.xbrl.org/2009/role/commonPracticeRef
-Topic 235
-SubTopic 10
-Name Accounting Standards Codification
-Section S99
-Paragraph 1
-Subparagraph (SX 210.4-08(f))
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147480678/235-10-S99-1

Reference 3: http://www.xbrl.org/2003/role/disclosureRef
-Topic 235
-SubTopic 10
-Name Accounting Standards Codification
-Section S99
-Paragraph 3
-Subparagraph (SX 210.12-04(a))
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147480678/235-10-S99-3

Reference 4: http://www.xbrl.org/2003/role/disclosureRef
-Topic 470
-SubTopic 20
-Name Accounting Standards Codification
-Section 50
-Paragraph 1B
-Subparagraph (a)
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147481139/470-20-50-1B

Reference 5: http://www.xbrl.org/2003/role/exampleRef
-Topic 470
-SubTopic 20
-Name Accounting Standards Codification
-Section 55
-Paragraph 69B
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147481568/470-20-55-69B

Reference 6: http://www.xbrl.org/2003/role/exampleRef
-Topic 470
-SubTopic 20
-Name Accounting Standards Codification
-Section 55
-Paragraph 69C
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147481568/470-20-55-69C

Reference 7: http://www.xbrl.org/2003/role/exampleRef
-Topic 470
-SubTopic 20
-Name Accounting Standards Codification
-Section 55
-Paragraph 69E
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147481568/470-20-55-69E

Reference 8: http://www.xbrl.org/2003/role/exampleRef
-Topic 470
-SubTopic 20
-Name Accounting Standards Codification
-Section 55
-Paragraph 69F
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147481568/470-20-55-69F

Reference 9: http://www.xbrl.org/2003/role/disclosureRef
-Topic 470
-SubTopic 20
-Name Accounting Standards Codification
-Section 50
-Paragraph 1B
-Subparagraph (b)
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147481139/470-20-50-1B

Reference 10: http://www.xbrl.org/2003/role/disclosureRef
-Topic 470
-SubTopic 20
-Name Accounting Standards Codification
-Section 50
-Paragraph 1B
-Subparagraph (c)
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147481139/470-20-50-1B

Reference 11: http://www.xbrl.org/2003/role/exampleRef
-Topic 470
-SubTopic 20
-Name Accounting Standards Codification
-Section 50
-Paragraph 1B
-Subparagraph (d)
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147481139/470-20-50-1B

Reference 12: http://www.xbrl.org/2003/role/disclosureRef
-Topic 470
-SubTopic 20
-Name Accounting Standards Codification
-Section 50
-Paragraph 1B
-Subparagraph (e)
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147481139/470-20-50-1B

Reference 13: http://www.xbrl.org/2003/role/disclosureRef
-Topic 470
-SubTopic 20
-Name Accounting Standards Codification
-Section 50
-Paragraph 1B
-Subparagraph (f)
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147481139/470-20-50-1B

Reference 14: http://www.xbrl.org/2003/role/disclosureRef
-Topic 470
-SubTopic 20
-Name Accounting Standards Codification
-Section 50
-Paragraph 1B
-Subparagraph (h)
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147481139/470-20-50-1B

Reference 15: http://www.xbrl.org/2003/role/disclosureRef
-Topic 470
-SubTopic 20
-Name Accounting Standards Codification
-Section 50
-Paragraph 1D
-Subparagraph (a)
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147481139/470-20-50-1D

Reference 16: http://www.xbrl.org/2003/role/disclosureRef
-Topic 470
-SubTopic 20
-Name Accounting Standards Codification
-Section 50
-Paragraph 1D
-Subparagraph (b)
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147481139/470-20-50-1D

Reference 17: http://www.xbrl.org/2003/role/disclosureRef
-Topic 470
-SubTopic 20
-Name Accounting Standards Codification
-Section 50
-Paragraph 1D
-Subparagraph (c)
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147481139/470-20-50-1D

Reference 18: http://www.xbrl.org/2003/role/disclosureRef
-Topic 470
-SubTopic 20
-Name Accounting Standards Codification
-Section 50
-Paragraph 1E
-Subparagraph (a)
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147481139/470-20-50-1E

Reference 19: http://www.xbrl.org/2003/role/disclosureRef
-Topic 470
-SubTopic 20
-Name Accounting Standards Codification
-Section 50
-Paragraph 1E
-Subparagraph (c)
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147481139/470-20-50-1E

Reference 20: http://www.xbrl.org/2003/role/disclosureRef
-Topic 470
-SubTopic 20
-Name Accounting Standards Codification
-Section 50
-Paragraph 1E
-Subparagraph (d)
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147481139/470-20-50-1E

Reference 21: http://www.xbrl.org/2003/role/disclosureRef
-Topic 470
-SubTopic 20
-Name Accounting Standards Codification
-Section 50
-Paragraph 1F
-Subparagraph (a)
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147481139/470-20-50-1F

Reference 22: http://www.xbrl.org/2003/role/disclosureRef
-Topic 470
-SubTopic 20
-Name Accounting Standards Codification
-Section 50
-Paragraph 1F
-Subparagraph (b)
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147481139/470-20-50-1F

Reference 23: http://www.xbrl.org/2003/role/disclosureRef
-Topic 470
-SubTopic 20
-Name Accounting Standards Codification
-Section 50
-Paragraph 1F
-Subparagraph (b)(1)
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147481139/470-20-50-1F

Reference 24: http://www.xbrl.org/2003/role/disclosureRef
-Topic 470
-SubTopic 20
-Name Accounting Standards Codification
-Section 50
-Paragraph 1F
-Subparagraph (b)(2)
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147481139/470-20-50-1F

Reference 25: http://www.xbrl.org/2003/role/disclosureRef
-Topic 470
-SubTopic 20
-Name Accounting Standards Codification
-Section 50
-Paragraph 1I
-Subparagraph (c)
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147481139/470-20-50-1I

Reference 26: http://www.xbrl.org/2009/role/commonPracticeRef
-Topic 835
-SubTopic 30
-Name Accounting Standards Codification
-Section 45
-Paragraph 2
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147482925/835-30-45-2

Reference 27: http://www.xbrl.org/2009/role/commonPracticeRef
-Topic 835
-SubTopic 30
-Name Accounting Standards Codification
-Section 50
-Paragraph 1
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147482900/835-30-50-1

+ Details

EARNINGS (LOSS) PER SHARE (Tables)

6 Months Ended

Jun. 30, 2024

Earnings Per Share [Abstract]

Schedule of Computation of Basic and Diluted (Loss) Earnings per Share

The following table sets forth the computation of basic and diluted earnings (loss) per share attributable to Angi Inc. Class A and Class B Common Stock shareholders:


	Three Months Ended June 30,
	2024				2023
	Basic		Diluted		Basic		Diluted
	(In thousands, except per share data)
Numerator:
Net earnings (loss) from continuing operations	$	4,088	$	4,088	$	(15,591)	$	(15,591)
Net earnings attributable to noncontrolling interests of continuing operations	(328)		(328)		(220)		(220)
Net earnings (loss) from continuing operations attributable to Angi Inc. Class A and Class B Common Stock shareholders	$	3,760	$	3,760	$	(15,811)	$	(15,811)

Earnings from discontinued operations, net of tax	—		—		1,112		1,112

Net earnings (loss) from continuing operations attributable to Angi Inc. Class A and Class B Common Stock shareholders	$	3,760	$	3,760	$	(14,699)	$	(14,699)

Denominator:
Weighted average basic Class A and Class B common stock shares outstanding	501,591		501,591		506,086		506,086
Dilutive securities (a) (b)	—		5,388		—		—
Denominator for earnings (loss) per share—weighted average shares	501,591		506,979		506,086		506,086

Earnings (loss) per share attributable to Angi Inc. Class A and Class B Common Stock shareholders:
Earnings (loss) per share from continuing operations	$	0.01	$	0.01	$	(0.03)	$	(0.03)
Earnings per share from discontinued operations, net of tax	—		—		0.00		0.00
Earnings (loss) per share attributable to Angi Inc. Class A and Class B Common Stock shareholders	$	0.01	$	0.01	$	(0.03)	$	(0.03)


	Six Months Ended June 30,
	2024				2023
	Basic		Diluted		Basic		Diluted
	(In thousands, except per share data)
Numerator:
Net earnings (loss) from continuing operations	$	2,771	$	2,771	$	(29,578)	$	(29,578)
Net earnings attributable to noncontrolling interests of continuing operations	(642)		(642)		(545)		(545)
Net earnings (loss) attributable to Angi Inc. Class A and Class B Common Stock shareholders	$	2,129	$	2,129	$	(30,123)	$	(30,123)

Earnings from discontinued operations, net of tax	—		—		99		99

Net earnings (loss) attributable to Angi Inc. Class A and Class B Common Stock shareholders	$	2,129	$	2,129	$	(30,024)	$	(30,024)

Denominator:
Weighted average basic Class A and Class B common stock shares outstanding	502,109		502,109		505,563		505,563
Dilutive securities (a) (b)	—		5,791		—		—
Denominator for earnings (loss) per share—weighted average shares	502,109		507,900		505,563		505,563

Earnings (loss) per share attributable to Angi Inc. Class A and Class B Common Stock shareholders:
Earnings (loss) per share from continuing operations	$	0.00	$	0.00	$	(0.06)	$	(0.06)
Earnings per share from discontinued operations, net of tax	—		—		0.00		0.00
Earnings (loss) per share attributable to Angi Inc. Class A and Class B Common Stock shareholders	$	0.00	$	0.00	$	(0.06)	$	(0.06)

________________________

(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 options and subsidiary denominated equity and vesting of restricted stock units (“RSUs”). For the three and six months ended June 30, 2024 and 2023, 16.2 million and 28.1 million of potentially dilutive securities, respectively, were excluded from the calculation of diluted earnings per share because their inclusion would have been anti-dilutive.

(b) Market-based awards and performance-based stock units (“PSUs”) are considered contingently issuable shares. Shares issuable upon exercise or vesting of market-based awards and PSUs are included in the denominator for earnings per share if (i) the applicable market or performance condition(s) has been met and (ii) the inclusion of the market-based awards and PSUs is dilutive for the respective reporting periods. For the three and six months ended June 30, 2024 and 2023, 3.1 million and 0.7 million underlying market-based awards and PSUs, respectively, were excluded from the calculation of diluted earnings per share because the market or performance condition(s) had not been met.

THE COMPANY AND SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Policies)	6 Months Ended
	Jun. 30, 2024
Organization, Consolidation and Presentation of Financial Statements [Abstract]
Nature of Operations	Nature of Operations Angi Inc. connects quality home service professionals with consumers across more than 500 different categories, from repairing and remodeling homes to cleaning and landscaping. Approximately 187,000 transacting service professionals actively sought consumer matches, completed jobs, or advertised work through Angi Inc. platforms during the three months ended June 30, 2024. Additionally, consumers turned to at least one of our businesses to find a service professional for approximately 19 million projects during the twelve months ended June 30, 2024. The Company has three operating segments: (i) Ads and Leads; (ii) Services; and (iii) International (consisting of businesses in Europe and Canada) and operates under multiple brands including Angi, HomeAdvisor, and Handy. Ads and Leads provides service professionals the capability to engage with potential customers, including quoting and invoicing services, and provides consumers with tools and resources to help them find local, pre-screened and customer-rated service professionals nationwide for home repair, maintenance and improvement projects. Services consumers can request household services directly through the Angi platform, and Angi fulfills the request through the use of independently established home services providers engaged in a trade, occupation and/or business that customarily provides such services. The matching, pre-priced booking services, and related tools and directories are provided to consumers free of charge. As used herein, “Angi,” the “Company,” “we,” “our,” “us,” and similar terms refer to Angi Inc. and its subsidiaries (unless the context requires otherwise). At June 30, 2024, IAC Inc. (“IAC”) owned 84.9% and 98.2% of the economic and voting interests, respectively, of the Company.
Basis of Presentation and Consolidation	Basis of Presentation and Consolidation The Company prepares its consolidated financial statements (referred to herein as “financial statements”) in accordance with United States (“U.S.”) generally accepted accounting principles (“GAAP”). The financial statements include the accounts of the Company, all entities that are wholly-owned by the Company and all entities in which the Company has a controlling financial interest. All intercompany transactions and balances between and among the Company and its subsidiaries have been eliminated. The unaudited interim financial statements have been prepared in accordance with GAAP for interim financial information and with the rules and regulations of the Securities and Exchange Commission ("SEC"). Accordingly, they do not include all of the information and notes required by GAAP for complete annual financial statements. In the opinion of management, the unaudited interim financial statements include all normal recurring adjustments considered necessary for a fair presentation. Interim results are not necessarily indicative of the results that may be expected for the full year. The unaudited interim financial statements should be read in conjunction with the annual audited financial statements and notes thereto included in the Company's Annual Report on Form 10-K for the year ended December 31, 2023.
Accounting Estimates	Accounting Estimates Management of the Company is required to make certain estimates, judgments, and assumptions during the preparation of its financial statements in accordance with GAAP. These estimates, judgments, and assumptions impact the reported amounts of assets, liabilities, revenue, and expenses and the related disclosure of assets and liabilities. Actual results could differ from these estimates. On an ongoing basis, the Company evaluates its estimates and judgments, including those related to: the fair values of cash equivalents; the carrying value of accounts receivable, including the determination of the allowance for credit losses; the determination of the customer relationship period for certain costs to obtain a contract with a customer; the recoverability of all long-lived assets, including goodwill and indefinite-lived intangible assets; contingencies; unrecognized tax benefits; the liability for potential refunds and customer credits; the valuation allowance for deferred income tax assets; and the fair value of and forfeiture rates for stock-based awards, among others. The Company bases its estimates and judgments on historical experience, its forecasts and budgets, and other factors that the Company considers relevant.
Revenue Recognition	General Revenue Recognition The Company accounts for a contract with a customer when it has approval and commitment from all authorized parties, the rights of the parties and payment terms are identified, the contract has commercial substance and collectability of consideration is probable. Revenue is recognized when control of the promised services or goods is transferred to the Company’s customers and in an amount that reflects the consideration the Company expects to be entitled to in exchange for those services or goods. Deferred Revenue Deferred revenue consists of payments that are received or are contractually due in advance of the Company’s performance obligation. The Company’s deferred revenue is reported on a contract-by-contract basis at the end of each reporting period. The Company classifies deferred revenue as current when the remaining term or expected completion of its performance obligation is one year or less. At December 31, 2023, the current and non-current deferred revenue balances were $49.9 million and $0.1 million, respectively, and during the six months ended June 30, 2024, the Company recognized $39.2 million of revenue that was included in the deferred revenue balance as of December 31, 2023. At December 31, 2022, the current and non-current deferred revenue balances were $50.1 million and $0.1 million, respectively, and during the six months ended June 30, 2023, the Company recognized $40.1 million of revenue that was included in the deferred revenue balance as of December 31, 2022. The current and non-current deferred revenue balances at June 30, 2024 are $51.3 million and less than $0.1 million, respectively. Non-current deferred revenue is included in “Other long-term liabilities” in the balance sheet. Practical Expedients and Exemptions For contracts that have an original duration of one year or less, the Company uses the practical expedient available under Accounting Standards Codification (“ASC”) Topic 606 (“ASC 606”), Revenue from Contracts with Customers, applicable to such contracts and does not consider the time value of money. In addition, as permitted under the practical expedient available under ASC 606, the Company does not disclose the value of unsatisfied performance obligations for (i) contracts with an original expected length of one year or less, (ii) contracts with variable consideration that is allocated entirely to unsatisfied performance obligations or to a wholly unsatisfied promise accounted for under the series guidance, and (iii) contracts for which the Company recognizes revenue at the amount which it has the right to invoice for services performed. The Company also applies the practical expedient to expense sales commissions as incurred where the anticipated customer relationship period is one year or less.
Recent Accounting Pronouncements	Recent Accounting Pronouncements Recent Accounting Pronouncements Adopted by the Company There were no recently issued accounting pronouncements adopted by the Company during the six months ended June 30, 2024. Recent Accounting Pronouncements Not Yet Adopted by the Company Accounting Standards Update (“ASU”) 2023-07— Segment Reporting (Topic 280)— Improvements to Reportable Segment Disclosures In November 2023, the FASB issued ASU No. 2023-07, which is intended to provide users of financial statements with more decision-useful information about reportable segments of a public business entity, primarily through enhanced disclosures of significant segment expenses. This ASU requires annual and interim disclosures of significant expenses that are regularly provided to the chief operating decision maker ("CODM") and included within each reported measure of segment profit or loss and an amount and description of its composition of other segment items. The provisions of this ASU also require entities to include all annual disclosures required by Topic 280 in the interim periods and permits entities to include multiple measures of a segment's profit or loss if such measures are used by the CODM to assess segment performance and determine allocation of resources, provided that at least one of those measures is determined in a way that is consistent with the measurement principles under GAAP. The amendments in ASU 2023-07 apply retrospectively and are effective for fiscal years beginning after December 15, 2023 and interim periods after December 15, 2024. Early adoption is permitted. The Company does not plan to early adopt and is currently assessing the impact of adopting the updated guidance on the financial statements. ASU 2023-09— Income Taxes (Topic 740)— Improvements to Income Tax Disclosures In December 2023, the FASB issued ASU No. 2023-09, which establishes required categories and a quantitative threshold to the annual tabular rate reconciliation disclosure and disaggregated jurisdictional disclosures of income taxes paid. The guidance’s annual requirements are effective for the Company beginning with the December 31, 2025 reporting period. Early adoption is permitted and prospective disclosure should be applied. However, retrospective disclosure is permitted. The Company is currently assessing the pronouncement and its impact on its income tax disclosures, but it does not impact the Company’s results of operations, financial condition, or cash flows.

- Definition

Disclosure of accounting policy for revenue from contract with customer.

+ References

Reference 1: http://www.xbrl.org/2003/role/disclosureRef
-Topic 606
-SubTopic 10
-Name Accounting Standards Codification
-Section 50
-Paragraph 17
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147479806/606-10-50-17

Reference 2: http://www.xbrl.org/2003/role/disclosureRef
-Topic 606
-SubTopic 10
-Name Accounting Standards Codification
-Section 50
-Paragraph 19
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147479806/606-10-50-19

Reference 3: http://www.xbrl.org/2003/role/disclosureRef
-Topic 606
-SubTopic 10
-Name Accounting Standards Codification
-Section 50
-Paragraph 18
-Subparagraph (a)
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147479806/606-10-50-18

Reference 4: http://www.xbrl.org/2003/role/disclosureRef
-Topic 606
-SubTopic 10
-Name Accounting Standards Codification
-Section 50
-Paragraph 18
-Subparagraph (b)
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147479806/606-10-50-18

Reference 5: http://www.xbrl.org/2003/role/disclosureRef
-Topic 606
-SubTopic 10
-Name Accounting Standards Codification
-Section 50
-Paragraph 20
-Subparagraph (a)
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147479806/606-10-50-20

Reference 6: http://www.xbrl.org/2003/role/disclosureRef
-Topic 606
-SubTopic 10
-Name Accounting Standards Codification
-Section 50
-Paragraph 20
-Subparagraph (b)
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147479806/606-10-50-20

Reference 7: http://www.xbrl.org/2003/role/disclosureRef
-Topic 606
-SubTopic 10
-Name Accounting Standards Codification
-Section 50
-Paragraph 20
-Subparagraph (c)
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147479806/606-10-50-20

Reference 8: http://www.xbrl.org/2003/role/disclosureRef
-Topic 606
-SubTopic 10
-Name Accounting Standards Codification
-Section 50
-Paragraph 20
-Subparagraph (d)
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147479806/606-10-50-20

Reference 9: http://www.xbrl.org/2003/role/exampleRef
-Name Accounting Standards Codification
-Section 50
-Paragraph 4
-Subparagraph (e)
-SubTopic 10
-Topic 235
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147483426/235-10-50-4

Reference 10: http://www.xbrl.org/2003/role/disclosureRef
-Name Accounting Standards Codification
-Topic 606
-Publisher FASB
-URI https://asc.fasb.org/606/tableOfContent

+ Details

LONG-TERM DEBT (Tables)

6 Months Ended

Jun. 30, 2024

Debt Disclosure [Abstract]

Schedule of Long-term Debt

Long-term debt consists of:


	June 30, 2024		December 31, 2023
	(In thousands)
3.875% ANGI Group Senior Notes due August 15, 2028 (“ANGI Group Senior Notes”); interest payable each February 15 and August 15	$	500,000	$	500,000



Less: unamortized debt issuance costs	3,561		3,953
Total long-term debt, net	$	496,439	$	496,047

- Definition

Tabular disclosure of long-debt instruments or arrangements, including identification, terms, features, collateral requirements and other information necessary to a fair presentation. These are debt arrangements that originally required repayment more than twelve months after issuance or greater than the normal operating cycle of the entity, if longer.

+ References

Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef
-Name Accounting Standards Codification
-Section S99
-Paragraph 1
-Subparagraph (SX 210.5-02(22))
-SubTopic 10
-Topic 210
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147480566/210-10-S99-1

Reference 2: http://www.xbrl.org/2003/role/exampleRef
-Topic 470
-SubTopic 20
-Name Accounting Standards Codification
-Section 55
-Paragraph 69B
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147481568/470-20-55-69B

Reference 3: http://www.xbrl.org/2003/role/exampleRef
-Topic 470
-SubTopic 20
-Name Accounting Standards Codification
-Section 55
-Paragraph 69E
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147481568/470-20-55-69E

Reference 4: http://www.xbrl.org/2009/role/commonPracticeRef
-Topic 235
-SubTopic 10
-Name Accounting Standards Codification
-Section S99
-Paragraph 3
-Subparagraph (SX 210.12-04(a))
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147480678/235-10-S99-3

Reference 5: http://www.xbrl.org/2009/role/commonPracticeRef
-Topic 835
-SubTopic 30
-Name Accounting Standards Codification
-Section 45
-Paragraph 2
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147482925/835-30-45-2

Reference 6: http://fasb.org/us-gaap/role/ref/legacyRef
-Name Accounting Standards Codification
-Topic 505
-SubTopic 10
-Section 50
-Paragraph 3
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147481112/505-10-50-3

Reference 7: http://fasb.org/us-gaap/role/ref/legacyRef
-Name Accounting Standards Codification
-Topic 942
-SubTopic 470
-Section 50
-Paragraph 3
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147477734/942-470-50-3

Reference 8: http://fasb.org/us-gaap/role/ref/legacyRef
-Name Accounting Standards Codification
-Topic 505
-SubTopic 10
-Section 50
-Paragraph 8
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147481112/505-10-50-8

Reference 9: http://fasb.org/us-gaap/role/ref/legacyRef
-Topic 505
-SubTopic 10
-Name Accounting Standards Codification
-Section 50
-Paragraph 6
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147481112/505-10-50-6

Reference 10: http://fasb.org/us-gaap/role/ref/legacyRef
-Topic 505
-SubTopic 10
-Name Accounting Standards Codification
-Section 50
-Paragraph 7
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147481112/505-10-50-7

+ Details

CONSOLIDATED STATEMENT OF SHAREHOLDERS' EQUITY - USD ($) shares in Thousands, $ in Thousands	Total	Total Angi Inc. Shareholders' Equity	Common Stock Class A Common Stock $0.001 Par Value	Common Stock Class B Convertible Common Stock $0.001 Par Value	Additional Paid-in Capital	Accumulated Deficit	Accumulated Other Comprehensive (Loss) Income	Treasury Stock	Noncontrolling Interests
Balance at beginning of period at Dec. 31, 2022	$ 1,051,378	$ 1,048,384	$ 103	$ 422	$ 1,405,294	$ (190,079)	$ (1,172)	$ (166,184)	$ 2,994
Balance at beginning of period (in shares) at Dec. 31, 2022			102,811	422,019
Increase (Decrease) in Shareholders' Equity
Net (loss) earnings	(29,479)	(30,024)				(30,024)			545
Other comprehensive income (loss)	2,418	2,294					2,294		124
Stock-based compensation expense	25,138	25,138			25,138
Issuance of common stock pursuant to stock-based awards, net of withholding taxes	(4,113)	(4,113)	$ 2		(4,115)
Issuance of common stock pursuant to stock-based awards, net of withholding taxes (in shares)			2,462
Purchase of treasury stock	(3,397)	(3,397)						(3,397)
Other	(61)	(37)			(37)	0			(24)
Balance at end of period at Jun. 30, 2023	1,041,884	1,038,245	$ 105	$ 422	1,426,280	(220,103)	1,122	(169,581)	3,639
Balance at end of period (in shares) at Jun. 30, 2023			105,273	422,019
Balance at beginning of period at Mar. 31, 2023	1,048,337	1,044,975	$ 104	$ 422	1,416,748	(205,404)	(711)	(166,184)	3,362
Balance at beginning of period (in shares) at Mar. 31, 2023			104,119	422,019
Increase (Decrease) in Shareholders' Equity
Net (loss) earnings	(14,479)	(14,699)				(14,699)			220
Other comprehensive income (loss)	1,914	1,833					1,833		81
Stock-based compensation expense	11,268	11,268			11,268
Issuance of common stock pursuant to stock-based awards, net of withholding taxes	(1,703)	(1,703)	$ 1		(1,704)
Issuance of common stock pursuant to stock-based awards, net of withholding taxes (in shares)			1,154
Purchase of treasury stock	(3,397)	(3,397)						(3,397)
Other	(56)	(32)			(32)				(24)
Balance at end of period at Jun. 30, 2023	1,041,884	1,038,245	$ 105	$ 422	1,426,280	(220,103)	1,122	(169,581)	3,639
Balance at end of period (in shares) at Jun. 30, 2023			105,273	422,019
Balance at beginning of period at Dec. 31, 2023	1,044,508	1,040,767	$ 107	$ 422	1,447,353	(231,019)	1,187	(177,283)	3,741
Balance at beginning of period (in shares) at Dec. 31, 2023			106,848	422,019
Increase (Decrease) in Shareholders' Equity
Net (loss) earnings	2,771	2,129				2,129			642
Other comprehensive income (loss)	(979)	(928)					(928)		(51)
Stock-based compensation expense	21,112	21,112			21,112
Issuance of common stock pursuant to stock-based awards, net of withholding taxes	(4,743)	(4,743)	$ 4		(4,747)
Issuance of common stock pursuant to stock-based awards, net of withholding taxes (in shares)			4,167
Purchase of treasury stock	(18,184)	(18,184)						(18,184)
Other	(348)	(348)			(348)
Balance at end of period at Jun. 30, 2024	1,044,137	1,039,805	$ 111	$ 422	1,463,370	(228,890)	259	(195,467)	4,332
Balance at end of period (in shares) at Jun. 30, 2024			111,015	422,019
Balance at beginning of period at Mar. 31, 2024	1,043,043	1,039,024	$ 109	$ 422	1,454,684	(232,650)	442	(183,983)	4,019
Balance at beginning of period (in shares) at Mar. 31, 2024			108,870	422,019
Increase (Decrease) in Shareholders' Equity
Net (loss) earnings	4,088	3,760				3,760			328
Other comprehensive income (loss)	(198)	(183)					(183)		(15)
Stock-based compensation expense	10,093	10,093			10,093
Issuance of common stock pursuant to stock-based awards, net of withholding taxes	(1,479)	(1,479)	$ 2		(1,481)
Issuance of common stock pursuant to stock-based awards, net of withholding taxes (in shares)			2,145
Purchase of treasury stock	(11,484)	(11,484)						(11,484)
Other	74	74			74
Balance at end of period at Jun. 30, 2024	$ 1,044,137	$ 1,039,805	$ 111	$ 422	$ 1,463,370	$ (228,890)	$ 259	$ (195,467)	$ 4,332
Balance at end of period (in shares) at Jun. 30, 2024			111,015	422,019

CONSOLIDATED BALANCE SHEET (Parenthetical) - $ / shares	Jun. 30, 2024	Dec. 31, 2023
Treasury stock (in shares)	32,792,000	24,640,000
Class A Common Stock
Common stock, par value (USD per share)	$ 0.001	$ 0.001
Common stock authorized (in shares)	2,000,000,000	2,000,000,000
Common stock issued (in shares)	111,015,000	106,848,000
Common stock outstanding (in shares)	78,223,000	82,208,000
Class B Common Stock
Common stock, par value (USD per share)	$ 0.001	$ 0.001
Common stock authorized (in shares)	1,500,000,000	1,500,000,000
Common stock issued (in shares)	422,019,000	422,019,000
Common stock outstanding (in shares)	422,019,000	422,019,000
Class C Common Stock
Common stock, par value (USD per share)	$ 0.001	$ 0.001
Common stock authorized (in shares)	1,500,000,000	1,500,000,000
Common stock issued (in shares)	0	0
Common stock outstanding (in shares)	0	0

DISCONTINUED OPERATIONS

6 Months Ended

Jun. 30, 2024

Discontinued Operations and Disposal Groups [Abstract]

DISCONTINUED OPERATIONS

On November 1, 2023, Angi Inc. completed the sale of 100% of its wholly-owned subsidiary, THR, and has reflected it as a discontinued operation in its financial statements. The financial information for prior periods has been recast to conform to this presentation.

The components of the loss from discontinued operations for the three and six months ended June 30, 2023, in the statement of operations consisted of the following:


	Three Months Ended June 30,	Six Months Ended June 30,
	2023	2023
	(In thousands)
Revenue	24,482	$	62,854
Operating costs and expenses:
Cost of revenue (exclusive of depreciation shown separately below)	16,954	42,058
Selling and marketing expense	4,837	11,598
General and administrative expense	3,818	9,669

Depreciation	175	420


Total operating costs and expenses	25,784	63,745
Operating loss from discontinued operations	(1,302)	(891)
Interest income	4	8

Loss from discontinued operations before tax	(1,298)	(883)
Income tax benefit	2,410	982
Earnings from discontinued operations, net of tax	1,112	$	99

During the period in which Angi owned THR, the Ads & Leads segment provided services totaling $1.0 million and $2.5 million to the Roofing segment for the three and six months ended June 30, 2023, respectively.

EARNINGS (LOSS) PER SHARE

6 Months Ended

Jun. 30, 2024

Earnings Per Share [Abstract]

EARNINGS (LOSS) PER SHARE

The following table sets forth the computation of basic and diluted earnings (loss) per share attributable to Angi Inc. Class A and Class B Common Stock shareholders:


	Three Months Ended June 30,
	2024				2023
	Basic		Diluted		Basic		Diluted
	(In thousands, except per share data)
Numerator:
Net earnings (loss) from continuing operations	$	4,088	$	4,088	$	(15,591)	$	(15,591)
Net earnings attributable to noncontrolling interests of continuing operations	(328)		(328)		(220)		(220)
Net earnings (loss) from continuing operations attributable to Angi Inc. Class A and Class B Common Stock shareholders	$	3,760	$	3,760	$	(15,811)	$	(15,811)

Earnings from discontinued operations, net of tax	—		—		1,112		1,112

Net earnings (loss) from continuing operations attributable to Angi Inc. Class A and Class B Common Stock shareholders	$	3,760	$	3,760	$	(14,699)	$	(14,699)

Denominator:
Weighted average basic Class A and Class B common stock shares outstanding	501,591		501,591		506,086		506,086
Dilutive securities (a) (b)	—		5,388		—		—
Denominator for earnings (loss) per share—weighted average shares	501,591		506,979		506,086		506,086

Earnings (loss) per share attributable to Angi Inc. Class A and Class B Common Stock shareholders:
Earnings (loss) per share from continuing operations	$	0.01	$	0.01	$	(0.03)	$	(0.03)
Earnings per share from discontinued operations, net of tax	—		—		0.00		0.00
Earnings (loss) per share attributable to Angi Inc. Class A and Class B Common Stock shareholders	$	0.01	$	0.01	$	(0.03)	$	(0.03)


	Six Months Ended June 30,
	2024				2023
	Basic		Diluted		Basic		Diluted
	(In thousands, except per share data)
Numerator:
Net earnings (loss) from continuing operations	$	2,771	$	2,771	$	(29,578)	$	(29,578)
Net earnings attributable to noncontrolling interests of continuing operations	(642)		(642)		(545)		(545)
Net earnings (loss) attributable to Angi Inc. Class A and Class B Common Stock shareholders	$	2,129	$	2,129	$	(30,123)	$	(30,123)

Earnings from discontinued operations, net of tax	—		—		99		99

Net earnings (loss) attributable to Angi Inc. Class A and Class B Common Stock shareholders	$	2,129	$	2,129	$	(30,024)	$	(30,024)

Denominator:
Weighted average basic Class A and Class B common stock shares outstanding	502,109		502,109		505,563		505,563
Dilutive securities (a) (b)	—		5,791		—		—
Denominator for earnings (loss) per share—weighted average shares	502,109		507,900		505,563		505,563

Earnings (loss) per share attributable to Angi Inc. Class A and Class B Common Stock shareholders:
Earnings (loss) per share from continuing operations	$	0.00	$	0.00	$	(0.06)	$	(0.06)
Earnings per share from discontinued operations, net of tax	—		—		0.00		0.00
Earnings (loss) per share attributable to Angi Inc. Class A and Class B Common Stock shareholders	$	0.00	$	0.00	$	(0.06)	$	(0.06)

________________________

CONSOLIDATED BALANCE SHEET - USD ($) $ in Thousands	Jun. 30, 2024	Dec. 31, 2023
ASSETS
Cash and cash equivalents	$ 384,895	$ 364,044
Accounts receivable, net	66,325	51,100
Other current assets	64,861	72,075
Total current assets	516,081	487,219
Capitalized software, leasehold improvements and equipment, net	89,749	109,527
Goodwill	885,034	886,047
Intangible assets, net	170,582	170,773
Deferred income taxes	147,064	148,183
Other non-current assets, net	43,955	54,466
TOTAL ASSETS	1,852,465	1,856,215
LIABILITIES:
Accounts payable	20,943	29,467
Deferred revenue	51,295	49,859
Accrued expenses and other current liabilities	188,588	179,329
Total current liabilities	260,826	258,655
Long-term debt, net	496,439	496,047
Deferred income taxes	3,297	2,739
Other long-term liabilities	47,766	54,266
Commitments and contingencies
SHAREHOLDERS’ EQUITY:
Additional paid-in capital	1,463,370	1,447,353
Accumulated deficit	(228,890)	(231,019)
Accumulated other comprehensive income	259	1,187
Treasury stock, $32,792 and $24,640 shares, respectively	(195,467)	(177,283)
Total Angi Inc. shareholders’ equity	1,039,805	1,040,767
Noncontrolling interests	4,332	3,741
Total shareholders’ equity	1,044,137	1,044,508
TOTAL LIABILITIES AND SHAREHOLDERS’ EQUITY	1,852,465	1,856,215
Class A Common Stock
SHAREHOLDERS’ EQUITY:
Common stock, value	111	107
Class B Common Stock
SHAREHOLDERS’ EQUITY:
Common stock, value	422	422
Class C Common Stock
SHAREHOLDERS’ EQUITY:
Common stock, value	$ 0	$ 0

SUBSEQUENT EVENTS (Details) shares in Millions	Aug. 02, 2024 shares
Subsequent Event
Subsequent Event [Line Items]
Stock authorized for repurchase (in shares)	25

FINANCIAL STATEMENT DETAILS - Other Income, Net (Details) - USD ($) $ in Thousands	3 Months Ended		6 Months Ended
	Jun. 30, 2024	Jun. 30, 2023	Jun. 30, 2024	Jun. 30, 2023
Organization, Consolidation and Presentation of Financial Statements [Abstract]
Interest income	$ 5,086	$ 4,152	$ 9,795	$ 7,571
Other	(516)	1,032	(741)	1,420
Other income, net	$ 4,570	$ 5,184	$ 9,054	$ 8,991

ACCUMULATED OTHER COMPREHENSIVE INCOME

6 Months Ended

Jun. 30, 2024

Equity [Abstract]

ACCUMULATED OTHER COMPREHENSIVE INCOME


	Three Months Ended June 30,
	2024		2023
	Foreign Currency Translation Adjustment			Foreign Currency Translation Adjustment		Unrealized Gains on Available-For-Sale Debt Securities		Accumulated Other Comprehensive (Loss) Income
	(In thousands)
Balance at April 1	$	442		$	(713)	$	2	$	(711)
Other comprehensive (loss) income	(183)			1,835		(2)		1,833
Balance at June 30	$	259		$	1,122	$	—	$	1,122


	Six Months Ended June 30,
	2024		2023
	Foreign Currency Translation Adjustment			Foreign Currency Translation Adjustment		Unrealized Gains on Available-For-Sale Debt Securities		Accumulated Other Comprehensive (Loss) Income
	(In thousands)
Balance at January 1	$	1,187		$	(1,172)	$	—	$	(1,172)
Other comprehensive (loss) income	(928)			2,294		—		2,294
Balance at June 30	$	259		$	1,122	$	—	$	1,122

At June 30, 2024 and 2023 there was no tax benefit or provision on the accumulated other comprehensive income.

THE COMPANY AND SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES	6 Months Ended
	Jun. 30, 2024
Organization, Consolidation and Presentation of Financial Statements [Abstract]
THE COMPANY AND SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES	THE COMPANY AND SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES Nature of Operations Angi Inc. connects quality home service professionals with consumers across more than 500 different categories, from repairing and remodeling homes to cleaning and landscaping. Approximately 187,000 transacting service professionals actively sought consumer matches, completed jobs, or advertised work through Angi Inc. platforms during the three months ended June 30, 2024. Additionally, consumers turned to at least one of our businesses to find a service professional for approximately 19 million projects during the twelve months ended June 30, 2024. The Company has three operating segments: (i) Ads and Leads; (ii) Services; and (iii) International (consisting of businesses in Europe and Canada) and operates under multiple brands including Angi, HomeAdvisor, and Handy. Ads and Leads provides service professionals the capability to engage with potential customers, including quoting and invoicing services, and provides consumers with tools and resources to help them find local, pre-screened and customer-rated service professionals nationwide for home repair, maintenance and improvement projects. Services consumers can request household services directly through the Angi platform, and Angi fulfills the request through the use of independently established home services providers engaged in a trade, occupation and/or business that customarily provides such services. The matching, pre-priced booking services, and related tools and directories are provided to consumers free of charge. As used herein, “Angi,” the “Company,” “we,” “our,” “us,” and similar terms refer to Angi Inc. and its subsidiaries (unless the context requires otherwise). At June 30, 2024, IAC Inc. (“IAC”) owned 84.9% and 98.2% of the economic and voting interests, respectively, of the Company. Total Home Roofing, LLC Sale On November 1, 2023, Angi Inc. completed the sale of 100% of its wholly-owned subsidiary, Total Home Roofing, LLC (“THR,” which comprised its Roofing segment), and has reflected it as a discontinued operation in its financial statements. See “Note 11—Discontinued Operations” for additional details. The financial information for prior periods has been recast to conform to this presentation. Basis of Presentation and Consolidation The Company prepares its consolidated financial statements (referred to herein as “financial statements”) in accordance with United States (“U.S.”) generally accepted accounting principles (“GAAP”). The financial statements include the accounts of the Company, all entities that are wholly-owned by the Company and all entities in which the Company has a controlling financial interest. All intercompany transactions and balances between and among the Company and its subsidiaries have been eliminated. The unaudited interim financial statements have been prepared in accordance with GAAP for interim financial information and with the rules and regulations of the Securities and Exchange Commission ("SEC"). Accordingly, they do not include all of the information and notes required by GAAP for complete annual financial statements. In the opinion of management, the unaudited interim financial statements include all normal recurring adjustments considered necessary for a fair presentation. Interim results are not necessarily indicative of the results that may be expected for the full year. The unaudited interim financial statements should be read in conjunction with the annual audited financial statements and notes thereto included in the Company's Annual Report on Form 10-K for the year ended December 31, 2023. Accounting Estimates Management of the Company is required to make certain estimates, judgments, and assumptions during the preparation of its financial statements in accordance with GAAP. These estimates, judgments, and assumptions impact the reported amounts of assets, liabilities, revenue, and expenses and the related disclosure of assets and liabilities. Actual results could differ from these estimates. On an ongoing basis, the Company evaluates its estimates and judgments, including those related to: the fair values of cash equivalents; the carrying value of accounts receivable, including the determination of the allowance for credit losses; the determination of the customer relationship period for certain costs to obtain a contract with a customer; the recoverability of all long-lived assets, including goodwill and indefinite-lived intangible assets; contingencies; unrecognized tax benefits; the liability for potential refunds and customer credits; the valuation allowance for deferred income tax assets; and the fair value of and forfeiture rates for stock-based awards, among others. The Company bases its estimates and judgments on historical experience, its forecasts and budgets, and other factors that the Company considers relevant. General Revenue Recognition The Company accounts for a contract with a customer when it has approval and commitment from all authorized parties, the rights of the parties and payment terms are identified, the contract has commercial substance and collectability of consideration is probable. Revenue is recognized when control of the promised services or goods is transferred to the Company’s customers and in an amount that reflects the consideration the Company expects to be entitled to in exchange for those services or goods. The Company’s disaggregated revenue disclosures are presented in “Note 5—Segment Information.” Deferred Revenue Deferred revenue consists of payments that are received or are contractually due in advance of the Company’s performance obligation. The Company’s deferred revenue is reported on a contract-by-contract basis at the end of each reporting period. The Company classifies deferred revenue as current when the remaining term or expected completion of its performance obligation is one year or less. At December 31, 2023, the current and non-current deferred revenue balances were $49.9 million and $0.1 million, respectively, and during the six months ended June 30, 2024, the Company recognized $39.2 million of revenue that was included in the deferred revenue balance as of December 31, 2023. At December 31, 2022, the current and non-current deferred revenue balances were $50.1 million and $0.1 million, respectively, and during the six months ended June 30, 2023, the Company recognized $40.1 million of revenue that was included in the deferred revenue balance as of December 31, 2022. The current and non-current deferred revenue balances at June 30, 2024 are $51.3 million and less than $0.1 million, respectively. Non-current deferred revenue is included in “Other long-term liabilities” in the balance sheet. Practical Expedients and Exemptions For contracts that have an original duration of one year or less, the Company uses the practical expedient available under Accounting Standards Codification (“ASC”) Topic 606 (“ASC 606”), Revenue from Contracts with Customers, applicable to such contracts and does not consider the time value of money. In addition, as permitted under the practical expedient available under ASC 606, the Company does not disclose the value of unsatisfied performance obligations for (i) contracts with an original expected length of one year or less, (ii) contracts with variable consideration that is allocated entirely to unsatisfied performance obligations or to a wholly unsatisfied promise accounted for under the series guidance, and (iii) contracts for which the Company recognizes revenue at the amount which it has the right to invoice for services performed. The Company also applies the practical expedient to expense sales commissions as incurred where the anticipated customer relationship period is one year or less. Recent Accounting Pronouncements Recent Accounting Pronouncements Adopted by the Company There were no recently issued accounting pronouncements adopted by the Company during the six months ended June 30, 2024. Recent Accounting Pronouncements Not Yet Adopted by the Company Accounting Standards Update (“ASU”) 2023-07— Segment Reporting (Topic 280)— Improvements to Reportable Segment Disclosures In November 2023, the FASB issued ASU No. 2023-07, which is intended to provide users of financial statements with more decision-useful information about reportable segments of a public business entity, primarily through enhanced disclosures of significant segment expenses. This ASU requires annual and interim disclosures of significant expenses that are regularly provided to the chief operating decision maker ("CODM") and included within each reported measure of segment profit or loss and an amount and description of its composition of other segment items. The provisions of this ASU also require entities to include all annual disclosures required by Topic 280 in the interim periods and permits entities to include multiple measures of a segment's profit or loss if such measures are used by the CODM to assess segment performance and determine allocation of resources, provided that at least one of those measures is determined in a way that is consistent with the measurement principles under GAAP. The amendments in ASU 2023-07 apply retrospectively and are effective for fiscal years beginning after December 15, 2023 and interim periods after December 15, 2024. Early adoption is permitted. The Company does not plan to early adopt and is currently assessing the impact of adopting the updated guidance on the financial statements. ASU 2023-09— Income Taxes (Topic 740)— Improvements to Income Tax Disclosures In December 2023, the FASB issued ASU No. 2023-09, which establishes required categories and a quantitative threshold to the annual tabular rate reconciliation disclosure and disaggregated jurisdictional disclosures of income taxes paid. The guidance’s annual requirements are effective for the Company beginning with the December 31, 2025 reporting period. Early adoption is permitted and prospective disclosure should be applied. However, retrospective disclosure is permitted. The Company is currently assessing the pronouncement and its impact on its income tax disclosures, but it does not impact the Company’s results of operations, financial condition, or cash flows.

Insider Trading Arrangements	3 Months Ended	6 Months Ended
Insider Trading Arrangements	Jun. 30, 2024 shares	Jun. 30, 2024 shares
Trading Arrangements, by Individual
Non-Rule 10b5-1 Arrangement Adopted	false
Rule 10b5-1 Arrangement Terminated	false
Non-Rule 10b5-1 Arrangement Terminated	false
Angela Hicks Bowman [Member]
Trading Arrangements, by Individual
Material Terms of Trading Arrangement		On June 3, 2024, Angela Hicks Bowman, a director and officer of the Company (Chief Customer Officer), adopted a Rule 10b5-1 trading plan that provides for the sale of up to 60,000 shares of the Company’s Class A common stock and all of the net shares of the Company’s Class A common stock acquired upon the exercise of up to 250,000 Company stock options (the “Plan”). Sales pursuant to the Plan are scheduled to occur (assuming the satisfaction of the applicable price and other conditions set forth in the Plan) during the period commencing on September 16, 2024 and ending on September 12, 2025, absent the earlier amendment or termination of the Plan in accordance with its terms. The Plan is intended to qualify for the affirmative defense of Rule 10b5-1.
Name	Angela Hicks Bowman
Title	Chief Customer Officer
Rule 10b5-1 Arrangement Adopted	true
Adoption Date	June 3, 2024
Expiration Date	September 12, 2025
Arrangement Duration	361 days
Angela Hicks Bowman Trading Plan, Class A Common Stock [Member] \| Angela Hicks Bowman [Member]
Trading Arrangements, by Individual
Aggregate Available	60,000	60,000
Angela Hicks Bowman Trading Plan, Stock Options [Member] \| Angela Hicks Bowman [Member]
Trading Arrangements, by Individual
Aggregate Available	250,000	250,000

FINANCIAL STATEMENT DETAILS - Allowance for Credit Loss (Details) - USD ($) $ in Thousands	6 Months Ended
	Jun. 30, 2024	Jun. 30, 2023
Accounts Receivable, Allowance for Credit Loss [Roll Forward]
Balance at January 1	$ 24,684	$ 38,846
Current period provision for credit losses	28,883	44,962
Write-offs charged against the allowance for credit loss	(38,463)	(51,427)
Recoveries collected	2,339	2,703
Other	(38)	(144)
Balance at June 30	$ 17,405	$ 34,940

RELATED PARTY TRANSACTIONS WITH IAC - Narrative (Details) - USD ($)	3 Months Ended		6 Months Ended
	Jun. 30, 2024	Jun. 30, 2023	Jun. 30, 2024	Jun. 30, 2023	Dec. 31, 2023
Related Party Transaction [Line Items]
Accounts payable	$ 20,943,000		$ 20,943,000		$ 29,467,000
Revenue	315,134,000	$ 351,587,000	620,524,000	$ 707,084,000
Chief Executive Officer
Related Party Transaction [Line Items]
Related party transactions	300,000	2,300,000	2,400,000	4,600,000
IAC
Related Party Transaction [Line Items]
Accounts payable	0		0		0
IAC \| Services Agreement
Related Party Transaction [Line Items]
Related party transactions	1,000,000.0	1,500,000	2,200,000	3,100,000
Accounts payable	0		0		0
IAC \| Tax Sharing Agreement
Related Party Transaction [Line Items]
Related party transactions	2,300,000	0	2,300,000	0
Accounts payable	800,000		800,000		2,100,000
IAC \| Sublease Agreement
Related Party Transaction [Line Items]
Related party transactions	300,000	300,000	700,000	600,000
Revenue	100,000	200,000	100,000	600,000
Related Party
Related Party Transaction [Line Items]
Accounts payable	0		0		$ 2,200,000
Advertising expense (refund)	$ (100,000)	$ 1,800,000	$ 1,100,000	$ 3,600,000

CONSOLIDATED STATEMENT OF SHAREHOLDERS' EQUITY (Parenthetical) - $ / shares	Jun. 30, 2024	Jun. 30, 2023
Class A Common Stock $0.001 Par Value
Common stock, par value (USD per share)	$ 0.001
Class B Convertible Common Stock $0.001 Par Value
Common stock, par value (USD per share)	0.001
Class C Common Stock $0.001 Par Value
Common stock, par value (USD per share)	0.001
Common Stock \| Class A Common Stock $0.001 Par Value
Common stock, par value (USD per share)	0.001	$ 0.001
Common Stock \| Class B Convertible Common Stock $0.001 Par Value
Common stock, par value (USD per share)	0.001	0.001
Common Stock \| Class C Common Stock $0.001 Par Value
Common stock, par value (USD per share)	$ 0.001	$ 0.001

FINANCIAL INSTRUMENTS AND FAIR VALUE MEASUREMENTS - Assets Measured at Fair Value on a Recurring Basis (Details) - USD ($) $ in Thousands	Jun. 30, 2024	Dec. 31, 2023
Assets:
Total	$ 317,919	$ 290,693
Money market funds
Assets:
Cash equivalents	243,433	215,891
Treasury discount notes
Assets:
Cash equivalents	74,486	74,802
Level 1
Assets:
Total	243,433	215,891
Level 1 \| Money market funds
Assets:
Cash equivalents	243,433	215,891
Level 1 \| Treasury discount notes
Assets:
Cash equivalents	0	0
Level 2
Assets:
Total	74,486	74,802
Level 2 \| Money market funds
Assets:
Cash equivalents	0	0
Level 2 \| Treasury discount notes
Assets:
Cash equivalents	74,486	74,802
Level 3
Assets:
Total	0	0
Level 3 \| Money market funds
Assets:
Cash equivalents	0	0
Level 3 \| Treasury discount notes
Assets:
Cash equivalents	$ 0	$ 0

SUBSEQUENT EVENTS	6 Months Ended
SUBSEQUENT EVENTS	Jun. 30, 2024
Subsequent Events [Abstract]
SUBSEQUENT EVENTS	SUBSEQUENT EVENTS On August 2, 2024, the Angi Inc. board of directors approved a new stock repurchase authorization of 25 million shares.

SEGMENT INFORMATION - Revenue and Long-Lived Assets (Details) - USD ($) $ in Thousands	3 Months Ended		6 Months Ended
	Jun. 30, 2024	Jun. 30, 2023	Jun. 30, 2024	Jun. 30, 2023	Dec. 31, 2023
Revenue and Long-lived Assets by Geography
Revenue	$ 315,134	$ 351,587	$ 620,524	$ 707,084
Long-lived assets (excluding goodwill and intangible assets)	124,269		124,269		$ 155,498
United States
Revenue and Long-lived Assets by Geography
Revenue	281,818	322,354	551,690	647,919
Long-lived assets (excluding goodwill and intangible assets)	116,051		116,051		145,710
All other countries
Revenue and Long-lived Assets by Geography
Revenue	33,316	$ 29,233	68,834	$ 59,165
Long-lived assets (excluding goodwill and intangible assets)	$ 8,218		$ 8,218		$ 9,788

- Definition

+ References

+ Details

SEGMENT INFORMATION - Revenue by Reportable Segment (Details) - USD ($) $ in Thousands	3 Months Ended		6 Months Ended
	Jun. 30, 2024	Jun. 30, 2023	Jun. 30, 2024	Jun. 30, 2023
Segment Reporting Information [Line Items]
Revenue	$ 315,134	$ 351,587	$ 620,524	$ 707,084
Operating Segments \| International
Segment Reporting Information [Line Items]
Revenue	33,227	29,233	68,581	59,165
Domestic
Segment Reporting Information [Line Items]
Revenue	281,907	322,354	551,943	647,919
Domestic \| Operating Segments \| Ads and Leads
Segment Reporting Information [Line Items]
Revenue	257,312	292,487	506,897	585,993
Domestic \| Operating Segments \| Services
Segment Reporting Information [Line Items]
Revenue	$ 24,595	$ 29,867	$ 45,046	$ 61,926

- Definition

+ References

+ Details

LONG-TERM DEBT - Narrative (Details)	Jun. 30, 2024
3.875% Senior Notes \| Senior Notes
Debt Instrument
Leverage ratio, maximum	3.75

- Definition

Line items represent financial concepts included in a table. These concepts are used to disclose reportable information associated with domain members defined in one or many axes to the table.

+ References

+ Details

FINANCIAL STATEMENT DETAILS - Accumulated Amortization and Depreciation (Details) - USD ($) $ in Thousands	Jun. 30, 2024	Dec. 31, 2023
Organization, Consolidation and Presentation of Financial Statements [Abstract]
Capitalized software, leasehold improvements, and equipment	$ 244,766	$ 215,357
Intangible assets	$ 89,119	$ 89,229