Net Income (Loss) Per Share Attributable to Upstart Holdings, Inc. Common Stockholders (Tables)

12 Months Ended

Dec. 31, 2022

Earnings Per Share [Abstract]

Schedule of net income per share attributable to common stockholders

For years in which the Company reports net losses, basic and diluted net loss per share are the same because potentially dilutive common shares are not assumed to have been issued if their effect is anti-dilutive.

	Year Ended December 31,
	2020		2021		2022
Numerator:
Net income (loss) attributable to Upstart Holdings, Inc. common stockholders	$	5,983	$	135,443	$	(108,665)
Less: noncumulative dividends to preferred stockholders	(5,983)		—		—
Net income (loss) attributable to common stockholders, basic and diluted	—		135,443		(108,665)
Denominator:
Weighted-average common shares outstanding used to calculate net income (loss) per share attributable to Upstart Holdings, Inc. common stockholders, basic	17,513,670		78,106,359		82,771,268
Weighted-average effect of dilutive securities	—		16,666,282		—
Weighted-average common shares outstanding used to calculate net income (loss) per share attributable to Upstart Holdings, Inc. common stockholders, diluted	17,513,670		94,772,641		82,771,268
Net income (loss) per share attributable to Upstart Holdings, Inc. common stockholders, basic	$	—	$	1.73	$	(1.31)
Net income (loss) per share attributable to Upstart Holdings, Inc. common stockholders, diluted	$	—	$	1.43	$	(1.31)

Schedule of antidilutive securities excluded from computation of earnings per share

The following securities were excluded from the computation of diluted net income (loss) attributable to Upstart Holdings, Inc. common stockholders per share for the years presented, due to their anti-dilutive effect. These amounts represent the number of instruments outstanding at the end of each respective year:

	Year Ended December 31,
	2020	2021	2022
Options to purchase common stock	19,600,223	461,157	12,547,010
Unvested RSUs	—	506,302	6,046,796
Unvested PRSUs	—	—	687,500
Purchase rights committed under the ESPP	—	—	101,397
Convertible debt	75,000	2,318,078	2,318,078
Total	19,675,223	3,285,537	21,700,781