CONDENSED CONSOLIDATED BALANCE SHEETS - USD ($) $ in Thousands	Sep. 30, 2024	Dec. 31, 2023
Current assets:
Cash and cash equivalents	$ 159,710	$ 141,563
Accounts receivable, net	40,126	50,373
Prepaid expenses and other current assets	46,775	63,647
Total current assets	246,611	255,583
Property, equipment and software, net	20,326	30,530
Right-of-use assets - operating leases, net	2,830	2,197
Goodwill	178,685	178,685
Intangible assets, net	5,170	11,404
Investments	74,823	74,823
Deferred income taxes	11,864	11,639
Other non-current assets	7,705	6,095
Total assets	548,014	570,956
Current liabilities:
Short-term borrowings	0	42,776
Accounts payable	12,749	15,016
Accrued merchant and supplier payables	152,262	209,423
Accrued expenses and other current liabilities	99,237	101,939
Total current liabilities	264,248	369,154
Convertible senior notes, net	227,650	226,470
Operating lease obligations	933	2,382
Other non-current liabilities	14,973	13,262
Total liabilities	507,804	611,268
Commitments and contingencies (see Note 6)
Stockholders' equity (deficit)
Common Stock, par value $0.0001 per share, 100,500,000 shares authorized; 50,057,026 shares issued and 39,762,909 shares outstanding at September 30, 2024; 42,147,266 shares issued and 31,853,149 shares outstanding at December 31, 2023	5	4
Additional paid-in capital	2,432,705	2,337,565
Treasury stock, at cost, 10,294,117 shares at September 30, 2024 and December 31, 2023	(922,666)	(922,666)
Accumulated deficit	(1,458,265)	(1,449,887)
Accumulated other comprehensive income (loss)	(11,785)	(5,647)
Total Groupon, Inc. stockholders' equity (deficit)	39,994	(40,631)
Noncontrolling interests	216	319
Total equity (deficit)	40,210	(40,312)
Total liabilities and equity (deficit)	$ 548,014	$ 570,956