Eventbrite (EB) 10-Q 2 May 24 2024 Q1 Quarterly report Financial data

Cover Page

Cover Page - shares	3 Months Ended
	Mar. 31, 2024	Apr. 25, 2024
Document Information [Line Items]
Document Type	10-Q
Document Quarterly Report	true
Document Period End Date	Mar. 31, 2024
Document Transition Report	false
Entity File Number	001-38658
Entity Registrant Name	EVENTBRITE, INC.
Entity Incorporation, State or Country Code	DE
Entity Tax Identification Number	14-1888467
Entity Address, Address Line One	95 Third Street,
Entity Address, Address Line Two	2nd Floor,
Entity Address, City or Town	San Francisco
Entity Address, State or Province	CA
Entity Address, Postal Zip Code	94103
City Area Code	415
Local Phone Number	692-7779
Title of 12(b) Security	Class A common stock, $0.00001 par value
Trading Symbol	EB
Security Exchange Name	NYSE
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
Document Fiscal Period Focus	Q1
Amendment Flag	false
Document Fiscal Year Focus	2024
Current Fiscal Year End Date	--12-31
Entity Central Index Key	0001475115
Class A Common Stock
Document Information [Line Items]
Entity Common Stock, Shares Outstanding		81,453,841
Class B Common Stock
Document Information [Line Items]
Entity Common Stock, Shares Outstanding		15,661,433

CONDENSED CONSOLIDATED BALANCE

CONDENSED CONSOLIDATED BALANCE SHEETS - USD ($) $ in Thousands	Mar. 31, 2024	Dec. 31, 2023
Current assets
Cash and cash equivalents	$ 579,940	$ 489,200
Funds receivable	35,290	48,773
Short-term investments, at amortized cost	113,703	153,746
Accounts receivable, net	3,314	2,814
Creator signing fees, net	651	634
Creator advances, net	5,626	2,804
Prepaid expenses and other current assets	11,276	13,880
Total current assets	749,800	711,851
Creator signing fees, net noncurrent	1,282	1,303
Property and equipment, net	10,989	9,384
Operating lease right-of-use assets	1,100	177
Goodwill	174,388	174,388
Acquired intangible assets, net	11,223	13,314
Other assets	3,375	2,913
Total assets	952,157	913,330
Current liabilities
Accounts payable, creators	356,863	303,436
Accounts payable, trade	651	1,821
Chargebacks and refunds reserve	8,718	8,088
Accrued compensation and benefits	8,746	17,522
Accrued taxes	7,136	8,796
Operating lease liabilities	1,937	1,523
Other accrued liabilities	19,505	16,425
Total current liabilities	403,556	357,611
Accrued taxes, noncurrent	4,362	4,526
Operating lease liabilities, noncurrent	1,922	1,768
Long-term debt	358,194	357,668
Total liabilities	768,034	721,573
Commitments and contingencies (Note 17)
Stockholders’ equity
Preferred stock, $0.00001 par value; 100,000,000 shares authorized, no shares issued or outstanding as of March 31, 2024 and December 31, 2023	0	0
Common stock, $0.00001 par value; 1,100,000,000 shares authorized; 99,216,121 shares issued and outstanding as of March 31, 2024; 101,276,416 shares issued and outstanding as of December 31, 2023	1	1
Additional paid-in capital	1,019,101	1,007,190
Treasury stock, at cost; 2,652,174 shares of common stock as of March 31, 2024 and no shares as of December 31, 2023	(15,055)	0
Accumulated deficit	(819,924)	(815,434)
Total stockholders’ equity	184,123	191,757
Total liabilities and stockholders’ equity	$ 952,157	$ 913,330

CONDENSED CONSOLIDATED BALANC_2

CONDENSED CONSOLIDATED BALANCE SHEETS (Parenthetical) - $ / shares	Mar. 31, 2024	Dec. 31, 2023
Statement of Financial Position [Abstract]
Preferred stock, par value (in dollars per share)	$ 0.00001	$ 0.00001
Preferred stock, shares authorized (in shares)	100,000,000	100,000,000
Preferred stock, shares issued (in shares)	0	0
Preferred stock, shares outstanding (in shares)	0	0
Common stock, par value (in dollars per share)	$ 0.00001	$ 0.00001
Common stock, shares authorized (in shares)	1,100,000,000	1,100,000,000
Common stock, shares issued (in shares)	99,216,121	101,276,416
Common stock, shares outstanding (in shares)	99,216,121	101,276,416
Treasury stock, common shares (in shares)	2,652,174

CONDENSED CONSOLIDATED STATEMEN

CONDENSED CONSOLIDATED STATEMENTS OF OPERATIONS - USD ($) shares in Thousands, $ in Thousands	3 Months Ended
	Mar. 31, 2024	Mar. 31, 2023
Income Statement [Abstract]
Net revenue	$ 86,252	$ 77,914
Cost of net revenue	25,032	26,395
Gross profit	61,220	51,519
Operating expenses
Product development	26,684	26,564
Sales, marketing and support	20,869	17,060
General and administrative	21,237	21,718
Total operating expenses	68,790	65,342
Loss from operations	(7,570)	(13,823)
Interest income	7,407	5,453
Interest expense	(2,800)	(2,752)
Other income (expense), net	(1,253)	(953)
Loss before income taxes	(4,216)	(12,075)
Income tax provision (benefit)	274	611
Net loss	$ (4,490)	$ (12,686)
Net loss per share, basic (in dollars per share)	$ (0.05)	$ (0.13)
Net loss per share, diluted (in dollars per share)	$ (0.05)	$ (0.13)
Weighted-average number of shares outstanding used to compute net loss per share, basic (in shares)	99,109	99,503
Weighted-average number of shares outstanding used to compute net loss per share, diluted (in shares)	99,109	99,503

CONDENSED CONSOLIDATED STATEM_2

CONDENSED CONSOLIDATED STATEMENTS OF STOCKHOLDERS' EQUITY - USD ($) $ in Thousands	Total	Common Stock Common Stock-Class A	Common Stock Common Stock-Class B	Treasury Stock	Additional Paid-In Capital	Accumulated Deficit
Beginning balance (in shares) at Dec. 31, 2022		81,529,265	17,640,167
Beginning balance at Dec. 31, 2022	$ 166,555	$ 1			$ 955,509	$ (788,955)
Increase (Decrease) in Stockholders' Equity [Roll Forward]
Issuance of common stock upon exercise of stock options (in shares)		77,378
Issuance of common stock upon exercise of stock options	463				463
Issuance of restricted stock awards (in shares)		10,375
Issuance of common stock for settlement of RSUs (in shares)		551,060
Shares withheld related to net share settlement (in shares)		(193,445)
Shares withheld related to net share settlement	(1,822)				(1,822)
Stock-based compensation	12,365				12,365
Net loss	(12,686)					(12,686)
Ending balance (in shares) at Mar. 31, 2023		81,974,633	17,640,167
Ending Balance at Mar. 31, 2023	$ 164,875	$ 1		$ 0	966,515	(801,641)
Ending balance, treasury stock (in shares) at Mar. 31, 2023				0
Beginning balance (in shares) at Dec. 31, 2023	101,276,416	85,614,983	15,661,433
Beginning balance at Dec. 31, 2023	$ 191,757	$ 1		$ 0	1,007,190	(815,434)
Beginning balance, treasury stock (in shares) at Dec. 31, 2023				0
Increase (Decrease) in Stockholders' Equity [Roll Forward]
Issuance of restricted stock awards (in shares)		9,665
Issuance of common stock for settlement of RSUs (in shares)		887,751
Shares withheld related to net share settlement (in shares)		(305,537)
Shares withheld related to net share settlement	(2,612)				(2,612)
Repurchase of common stock (in shares)		(2,652,174)		2,652,174
Repurchase of common stock	(15,055)			$ (15,055)
Stock-based compensation	14,523				14,523
Net loss	$ (4,490)					(4,490)
Ending balance (in shares) at Mar. 31, 2024	99,216,121	83,554,688	15,661,433
Ending Balance at Mar. 31, 2024	$ 184,123	$ 1		$ (15,055)	$ 1,019,101	$ (819,924)
Ending balance, treasury stock (in shares) at Mar. 31, 2024	2,652,174			2,652,174

CONDENSED CONSOLIDATED STATEM_3

CONDENSED CONSOLIDATED STATEMENTS OF CASH FLOWS - USD ($) $ in Thousands	3 Months Ended
	Mar. 31, 2024	Mar. 31, 2023
Cash flows from operating activities
Net loss	$ (4,490)	$ (12,686)
Adjustments to reconcile net loss to net cash provided by operating activities:
Depreciation and amortization	3,594	3,531
Stock-based compensation expense	13,962	12,094
Amortization of debt discount and issuance costs	526	498
Unrealized (gain) loss on foreign currency exchange	(1,222)	(1,133)
Accretion on short-term investments	(1,877)	(1,552)
Non-cash operating lease expenses	133	1,875
Amortization of creator signing fees	194	210
Changes related to creator advances, creator signing fees, and allowance for credit losses	423	(727)
Provision for chargebacks and refunds	5,046	4,717
Other	155	314
Changes in operating assets and liabilities
Accounts receivable	(899)	(543)
Funds receivable	13,668	17,835
Creator signing fees and creator advances	(3,036)	665
Prepaid expenses and other assets	2,142	(237)
Accounts payable, creators	52,002	57,699
Accounts payable	(1,151)	(125)
Chargebacks and refunds reserve	(4,416)	(4,621)
Accrued compensation and benefits	(8,776)	142
Accrued taxes	(2,020)	(4,580)
Operating lease liabilities	(488)	(1,058)
Other accrued liabilities	7	2,848
Net cash provided by operating activities	63,477	75,166
Cash flows from investing activities
Purchases of short-term investments	(84,113)	(94,679)
Maturities of short-term investments	126,033	0
Purchases of property and equipment	(316)	(286)
Capitalized internal-use software development costs	(2,257)	(1,484)
Net cash provided by (used in) investing activities	39,347	(96,449)
Cash flows from financing activities
Repurchase of common stock	(12,010)	0
Proceeds from exercise of stock options	0	463
Taxes paid related to net share settlement of equity awards	(2,612)	(1,822)
Principal payments on finance lease obligations	0	(1)
Net cash used in financing activities	(14,622)	(1,360)
Effect of exchange rate changes on cash, cash equivalents and restricted cash	2,538	1,797
Net increase in cash, cash equivalents and restricted cash	90,740	(20,846)
Cash, cash equivalents and restricted cash
Beginning of period	489,200	540,174
End of period	579,940	519,328
Supplemental cash flow data
Interest paid	798	798
Income taxes paid, net of refunds	169	(15)
Non-cash investing and financing activities
Operating lease right-of-use assets obtained in exchange for operating lease liabilities	1,011	0
Reduction of right-of-use assets due to modification or exit	0	1,039
Other accrued liability recorded for treasury stock purchases	$ 3,004	$ 0

Overview and Basis of Presentat

Overview and Basis of Presentation	3 Months Ended
	Mar. 31, 2024
Organization, Consolidation and Presentation of Financial Statements [Abstract]
Overview and Basis of Presentation	Overview and Basis of Presentation Description of Business Eventbrite, Inc. (Eventbrite or the Company) operates a two-sided marketplace that connects millions of creators and consumers every month to share their passions, artistry, and causes through live experiences. Creators use the Company's highly-scalable self-service ticketing and marketing tools to plan, promote, and sell tickets to their events and event seekers use the Company's website and mobile application to discover and purchase tickets to experiences they love. Basis of Presentation The accompanying unaudited condensed consolidated financial statements have been prepared in accordance with accounting principles generally accepted in the United States of America (U.S. GAAP) and the applicable rules and regulations of the Securities and Exchange Commission (SEC) for interim financial information. Accordingly, they do not include all of the information and footnotes required by U.S. GAAP for complete financial statements. The accompanying unaudited condensed consolidated financial statements have been prepared on the same basis as the audited consolidated financial statements and, in the opinion of management, reflect all adjustments of a normal and recurring nature considered necessary to state fairly the Company's consolidated financial position, results of operations and cash flows for the interim periods. The condensed consolidated balance sheet at December 31, 2023 has been derived from audited consolidated financial statements as of that date. All intercompany transactions and balances have been eliminated. The interim results for the three months ended March 31, 2024 are not necessarily indicative of the results that may be expected for the year ending December 31, 2024 or for any other future annual or interim period. The information included in this Quarterly Report on Form 10-Q should be read in conjunction with "Management's Discussion and Analysis of Financial Condition and Results of Operations," "Quantitative and Qualitative Disclosures About Market Risk" and the Consolidated Financial Statements and notes thereto included in Items 7, 7A and 8, respectively, in the Company's Annual Report on Form 10-K for the year ended December 31, 2023 (2023 Form 10-K). Reclassifications Certain reclassifications may have been made to the Company's prior year’s condensed consolidated financial statements to conform to the Company's current year presentation. These reclassifications had no effect on the Company's previously reported loss before income taxes. Significant Accounting Policies There have been no changes to the Company's significant accounting policies described in the 2023 Form 10-K that have had a material impact on the Company's unaudited condensed consolidated financial statements and related notes . Use of Estimates In order to conform with U.S. GAAP, the Company is required to make certain estimates, judgments and assumptions when preparing its condensed consolidated financial statements. These estimates, judgments and assumptions affect the reported assets and liabilities and disclosure of contingent assets and liabilities at the date of the financial statements, as well as the reported amounts of revenue and expenses during the reported periods. These estimates include, but are not limited to, the recoverability of creator signing fees and creator advances, chargebacks and refunds reserve, certain assumptions used in the valuation of equity awards, assumptions used in determining the fair value of business combinations, the allowance for credit losses, and indirect tax reserves. The Company evaluates these estimates on an ongoing basis. Actual results could differ from those estimates and such differences could be material to the Company’s condensed consolidated financial statements. Comprehensive Loss For all periods presented, comprehensive loss equaled net loss. Therefore, the condensed consolidated statements of comprehensive loss have been omitted from the unaudited condensed consolidated financial statements. Segment Information The Company’s Chief Executive Officer (CEO) is the chief operating decision maker. The Company's CEO reviews discrete financial information presented on a consolidated basis for purposes of allocating resources and evaluating the Company’s financial performance. Accordingly, the Company has determined that it operates as a single operating segment and has one reportable segment.

Restructuring

Restructuring	3 Months Ended
	Mar. 31, 2024
Restructuring and Related Activities [Abstract]
Restructuring	Restructuring In February 2023, the Board of Directors of the Company approved a restructuring plan (the Plan) designed to reduce operating costs, drive efficiencies by consolidating development and support talent into regional hubs, and enable investment for potential long-term growth. The Company incurred costs of $0.1 million in connection with the Plan during the three months ended March 31, 2024, which consisted of costs related to severance and other employee termination benefits. A summary of the restructuring related costs for the three months ended March 31, 2024 as follows (in thousands): Severance and other termination benefits Cost of net revenue $ 59 Product development 42 General and administrative 34 Total $ 135 The restructuring related costs incurred to date were $16.4 million, which consists of $12.0 million in costs related to severance, and other employee termination benefits, and $4.4 million primarily related to lease abandonment costs. The following table is a summary of the changes in the restructuring related liabilities, included within accrued compensation and benefits and other accrued liabilities on the condensed consolidated balance sheets, associated with the Plan (in thousands): Balance as of January 1, 2023 $ — Restructuring related costs accrued 16,294 Cash payment (9,770) Non-cash items applied (4,388) Balance as of December 31, 2023 2,136 Restructuring related costs accrued 135 Cash payment $ (1,944) Balance as of March 31, 2024 $ 327

Revenue Recognition

Revenue Recognition	3 Months Ended
	Mar. 31, 2024
Revenue from Contract with Customer [Abstract]
Revenue Recognition	Revenue Recognition The Company derives its revenues from a mix of marketplace activities. Revenue is primarily derived from ticketing fees and payment processing fees. The Company also derives a portion of revenues from organizer fees and advertising services. The Company's customers are event creators who use the Company's platform to sell tickets and market events to consumers. Revenue is recognized when or as control of the promised goods or services is transferred to customers, in an amount that reflects the consideration the Company expects to receive in exchange for those goods or services. Ticketing Revenue For ticketing services, the Company's service provides a platform to the event creator and consumer to transact. The Company's performance obligation is to facilitate and process that transaction and issue the ticket, and ticketing revenue is recognized by the Company when the ticket is sold. The amount that the Company earns for its ticketing services is fixed which typically consists of a flat fee and a percentage-based fee per ticket. As a result, the Company records ticketing revenue on a net basis related to its ticketing service fees. For payment processing services, the Company provides the event creator with the choice of whether to use Eventbrite Payment Processing (EPP) or to use a third-party payment processor, referred to as Facilitated Payment Processing (FPP). Under the EPP option, the Company is the merchant of record and is responsible for processing the transaction and collecting the face value of the ticket and all associated fees at the time the ticket is sold. The Company is also responsible for remitting these amounts collected, less the Company's fees, to the event creator. For EPP services, the Company determined that it is the principal in providing the service as the Company is responsible for fulfilling the promise to process the payment and has discretion in establishing the price of its service. As a result, the Company records revenue on a gross basis related to its EPP service fees. Costs incurred for processing the ticketing transactions are included in cost of net revenues in the condensed consolidated statements of operations. Under the FPP option, the Company is not responsible for processing the transaction or collecting the face value of the ticket and associated fees. In this case, the Company records revenue on a net basis related to its FPP service fees. Revenue is presented net of indirect taxes, customer refunds, payment chargebacks, estimated uncollectible amounts, creator royalties, and amortization of creator signing fees. As part of our commercial agreements, the Company offers upfront payments to qualifying creators entering into new or renewed ticketing arrangements in order to incentivize them to organize certain events on the Company's platform or obtain exclusive rights to ticket their events. If an event is canceled by a creator, then any obligations to provide refunds to event attendees are the responsibility of that creator. If a creator is unwilling or unable to fulfill their refund obligations, the Company may, at its discretion, provide attendee refunds. Advertising Revenue Advertising revenue represents services that enable creators to promote featured content on the Eventbrite platform or mobile application. The Company considers that it satisfies its performance obligation as it provides the services to customers and recognizes revenue as advertising impressions are displayed to consumers. Organizer Fee Revenue In the second quarter of 2023, the Company expanded access to its comprehensive suite of event marketing tools to all creators and introduced new pricing plans and subscription packages to creators when publishing events on the Eventbrite marketplace. Under the new pricing plans, the Company charges an organizer fee under two plan options. The Flex plan is charged per event. The Company considers that it satisfies its performance obligation as it provides services to creators to publish their event on the Eventbrite marketplace and recognizes revenue, based on the ticket capacity selected, at that point-in-time. The Pro plan is a monthly or annual subscription to publish unlimited events. The Company considers that it satisfies its performance obligation as it provides the subscribed services under the plan and recognizes revenue ratably over the subscription period. Organizer fees are nonrefundable. Creator signing fees are incentives that are offered and paid by the Company to secure exclusive ticketing and payment processing rights with certain creators. Creator signing fees are presented net of reserves on the condensed consolidated balance sheet. The benefit the Company receives by securing exclusive ticketing and payment processing rights with certain creators from creator signing fees is inseparable from the customer relationship with the creators and accordingly the amortization of these fees is recorded as a reduction of revenue in the condensed consolidated statements of operations. As of March 31, 2024, the balance of creator signing fees, net is being amortized over a weighted-average remaining contract life of 2.3 years on a straight-line basis. The following table summarizes the activity in creator signing fees for the periods indicated (in thousands): Three Months Ended March 31, 2024 2023 Balance, beginning of period $ 1,937 $ 1,748 Creator signing fees paid 221 — Amortization of creator signing fees (194) (210) Write-offs and other adjustments (31) 410 Balance, end of period $ 1,933 $ 1,948 Creator signing fees are classified as follows on the condensed consolidated balance sheet as of the dates indicated (in thousands): March 31, 2024 December 31, 2023 March 31, 2023 Creator signing fees, net $ 651 $ 634 $ 792 Creator signing fees, net noncurrent 1,282 1,303 1,156 Total creator signing fees $ 1,933 $ 1,937 $ 1,948

Cash, Cash Equivalents and Rest

Cash, Cash Equivalents and Restricted Cash	3 Months Ended
	Mar. 31, 2024
Cash and Cash Equivalents [Abstract]
Cash, Cash Equivalents and Restricted Cash	Cash, Cash Equivalents and Restricted Cash The Company considers all highly liquid financial instruments, including bank deposits, money market funds and U.S. Treasury securities with an original maturity of three months or less at the date of purchase, to be cash equivalents. Due to the short-term nature of the instruments, the carrying amounts reported in the condensed consolidated balance sheets approximate their fair value. Cash and cash equivalents balances include the face value of tickets sold on behalf of creators and their share of service charges, which are to be remitted to the creators. Such balances were $324.8 million and $259.2 million as of March 31, 2024 and December 31, 2023, respectively. These ticketing proceeds are legally unrestricted, and the Company invests a portion of ticketing proceeds in U.S. Treasury bills with original maturities greater than three months and less than one year. These amounts due to creators are included in accounts payable, creators on the condensed consolidated balance sheets. During 2023, the Company issued letters of credit relating to contracts entered into with other parties under lease agreements and other agreements which were collateralized with cash. This cash was classified as noncurrent restricted cash on the condensed consolidated balance sheets. The following table provides a reconciliation of cash and cash equivalents and restricted cash reported within the condensed consolidated balance sheets that sum to the total of the same amounts shown in the condensed consolidated statements of cash flows (in thousands): March 31, 2024 December 31, 2023 March 31, 2023 Cash and cash equivalents $ 579,940 $ 489,200 $ 518,446 Restricted cash — — 882 Total cash, cash equivalents and restricted cash $ 579,940 $ 489,200 $ 519,328

Short-term Investments

Short-term Investments	3 Months Ended
	Mar. 31, 2024
Investments, Debt and Equity Securities [Abstract]
Short-term Investments	Short-term Investments The Company invests certain of its excess cash in short-term debt instruments which consist of U.S. Treasury bills with original maturities greater than three months and less than one year. All short-term investments are classified as held-to-maturity and are recorded and held at amortized cost. Investments are considered to be impaired when a decline in fair value is deemed to be other-than-temporary. Once a decline in fair value is determined to be other-than-temporary, the carrying value of an instrument is adjusted to its fair value on a non-recurring basis. No such fair value impairment was recognized during the three months ended March 31, 2024 and year ended December 31, 2023. The following tables summarize the Company's financial instruments that were measured at fair value on a non-recurring basis (in thousands): March 31, 2024 Description Classification Amortized cost Gross unrecognized holding gains Gross unrecognized holdings losses Aggregate fair value Savings deposits Cash equivalents $ 93,926 $ — $ — $ 93,926 US Treasury securities Short-term investments 113,703 — (13) 113,690 $ 207,629 $ — $ (13) $ 207,616 December 31, 2023 Description Classification Amortized cost Gross unrecognized holding gains Gross unrecognized holdings losses Aggregate fair value Savings deposits Cash equivalents $ 51,487 $ — $ — $ 51,487 US Treasury securities Short-term investments 153,746 17 (12) 153,751 $ 205,233 $ 17 $ (12) $ 205,238

Funds Receivable

Funds Receivable	3 Months Ended
	Mar. 31, 2024
Receivables [Abstract]
Funds Receivable	Funds ReceivableFunds receivable represents cash-in-transit from third-party payment processors that is received by the Company within approximately five

Accounts Receivable, Net

Accounts Receivable, Net	3 Months Ended
	Mar. 31, 2024
Receivables [Abstract]
Accounts Receivable, Net	Accounts Receivable, Net Accounts receivable, net is comprised of invoiced amounts to customers who use a third-party facilitated payment processor (FPP). In evaluating the Company’s ability to collect outstanding receivable balances, the Company considers various factors including the age of the balance, the creditworthiness of the customer and the customer’s current financial condition. Accounts receivable deemed uncollectible are charged against the allowance for credit losses when identified. The following table summarizes the Company’s accounts receivable balance (in thousands): March 31, 2024 December 31, 2023 Accounts receivable, customers $ 4,237 $ 3,524 Allowance for credit losses (923) (710) Accounts receivable, net $ 3,314 $ 2,814

Creator Signing Fees, Net

Creator Signing Fees, Net	3 Months Ended
	Mar. 31, 2024
Revenue from Contract with Customer [Abstract]
Creator Signing Fees, Net	Revenue Recognition The Company derives its revenues from a mix of marketplace activities. Revenue is primarily derived from ticketing fees and payment processing fees. The Company also derives a portion of revenues from organizer fees and advertising services. The Company's customers are event creators who use the Company's platform to sell tickets and market events to consumers. Revenue is recognized when or as control of the promised goods or services is transferred to customers, in an amount that reflects the consideration the Company expects to receive in exchange for those goods or services. Ticketing Revenue For ticketing services, the Company's service provides a platform to the event creator and consumer to transact. The Company's performance obligation is to facilitate and process that transaction and issue the ticket, and ticketing revenue is recognized by the Company when the ticket is sold. The amount that the Company earns for its ticketing services is fixed which typically consists of a flat fee and a percentage-based fee per ticket. As a result, the Company records ticketing revenue on a net basis related to its ticketing service fees. For payment processing services, the Company provides the event creator with the choice of whether to use Eventbrite Payment Processing (EPP) or to use a third-party payment processor, referred to as Facilitated Payment Processing (FPP). Under the EPP option, the Company is the merchant of record and is responsible for processing the transaction and collecting the face value of the ticket and all associated fees at the time the ticket is sold. The Company is also responsible for remitting these amounts collected, less the Company's fees, to the event creator. For EPP services, the Company determined that it is the principal in providing the service as the Company is responsible for fulfilling the promise to process the payment and has discretion in establishing the price of its service. As a result, the Company records revenue on a gross basis related to its EPP service fees. Costs incurred for processing the ticketing transactions are included in cost of net revenues in the condensed consolidated statements of operations. Under the FPP option, the Company is not responsible for processing the transaction or collecting the face value of the ticket and associated fees. In this case, the Company records revenue on a net basis related to its FPP service fees. Revenue is presented net of indirect taxes, customer refunds, payment chargebacks, estimated uncollectible amounts, creator royalties, and amortization of creator signing fees. As part of our commercial agreements, the Company offers upfront payments to qualifying creators entering into new or renewed ticketing arrangements in order to incentivize them to organize certain events on the Company's platform or obtain exclusive rights to ticket their events. If an event is canceled by a creator, then any obligations to provide refunds to event attendees are the responsibility of that creator. If a creator is unwilling or unable to fulfill their refund obligations, the Company may, at its discretion, provide attendee refunds. Advertising Revenue Advertising revenue represents services that enable creators to promote featured content on the Eventbrite platform or mobile application. The Company considers that it satisfies its performance obligation as it provides the services to customers and recognizes revenue as advertising impressions are displayed to consumers. Organizer Fee Revenue In the second quarter of 2023, the Company expanded access to its comprehensive suite of event marketing tools to all creators and introduced new pricing plans and subscription packages to creators when publishing events on the Eventbrite marketplace. Under the new pricing plans, the Company charges an organizer fee under two plan options. The Flex plan is charged per event. The Company considers that it satisfies its performance obligation as it provides services to creators to publish their event on the Eventbrite marketplace and recognizes revenue, based on the ticket capacity selected, at that point-in-time. The Pro plan is a monthly or annual subscription to publish unlimited events. The Company considers that it satisfies its performance obligation as it provides the subscribed services under the plan and recognizes revenue ratably over the subscription period. Organizer fees are nonrefundable. Creator signing fees are incentives that are offered and paid by the Company to secure exclusive ticketing and payment processing rights with certain creators. Creator signing fees are presented net of reserves on the condensed consolidated balance sheet. The benefit the Company receives by securing exclusive ticketing and payment processing rights with certain creators from creator signing fees is inseparable from the customer relationship with the creators and accordingly the amortization of these fees is recorded as a reduction of revenue in the condensed consolidated statements of operations. As of March 31, 2024, the balance of creator signing fees, net is being amortized over a weighted-average remaining contract life of 2.3 years on a straight-line basis. The following table summarizes the activity in creator signing fees for the periods indicated (in thousands): Three Months Ended March 31, 2024 2023 Balance, beginning of period $ 1,937 $ 1,748 Creator signing fees paid 221 — Amortization of creator signing fees (194) (210) Write-offs and other adjustments (31) 410 Balance, end of period $ 1,933 $ 1,948 Creator signing fees are classified as follows on the condensed consolidated balance sheet as of the dates indicated (in thousands): March 31, 2024 December 31, 2023 March 31, 2023 Creator signing fees, net $ 651 $ 634 $ 792 Creator signing fees, net noncurrent 1,282 1,303 1,156 Total creator signing fees $ 1,933 $ 1,937 $ 1,948

Creator Advances, Net

Creator Advances, Net	3 Months Ended
	Mar. 31, 2024
Receivables [Abstract]
Creator Advances, Net	Creator Advances, Net Creator advances are incentives that are offered by the Company which provide the creator with funds in advance of the event. Creator advances are presented net of reserves on the condensed consolidated balance sheet. These are subsequently recovered by withholding amounts due to the Company from the sale of tickets for the event until the creator payment has been fully recovered. The following table summarizes the activity in creator advances for the periods indicated Three Months Ended March 31, 2024 2023 Balance, beginning of period $ 2,804 $ 721 Creator advances paid 2,987 — Creator advances recouped (173) (302) Write-offs and other adjustments 8 165 Balance, end of period $ 5,626 $ 584

Accounts Payable, Creators

Accounts Payable, Creators	3 Months Ended
	Mar. 31, 2024
Payables and Accruals [Abstract]
Accounts Payable, Creators	Accounts Payable, Creators Accounts payable, creators consists of unremitted ticket sale proceeds, net of Eventbrite service fees and applicable taxes. Amounts are remitted to creators within five For qualified creators, the Company passes ticket sales proceeds to the creator prior to the event, subject to certain limitations. Internally, the Company refers to these payments as advance payouts. When an advance payout is made, the Company reduces its cash and cash equivalents with a corresponding decrease to its accounts payable, creators. As of March 31, 2024 and December 31, 2023, advance payouts outstanding was $153.9 million and $115.3 million, respectively.

Chargebacks and Refunds Reserve

Chargebacks and Refunds Reserve	3 Months Ended
	Mar. 31, 2024
Revenue from Contract with Customer [Abstract]
Chargebacks and Refunds Reserve	Chargebacks and Refunds Reserve The terms of the Company's standard merchant agreement obligate creators to reimburse attendees who are entitled to refunds. The Company records estimates for refunds and chargebacks of its fees as contra-revenue. When the Company provides advance payouts, it assumes risk that the event may be canceled, fraudulent, or materially not as described, resulting in significant chargebacks and refund requests. See Note 10, “Accounts Payable, Creators.” If the creator is insolvent, has spent the proceeds of the ticket sales for event-related costs, has canceled the event, or has engaged in fraudulent activity, the Company may not be able to recover its losses from these events, and such unrecoverable amounts could equal the value of the transaction or transactions settled to the creator prior to the event that is disputed, plus any associated chargeback fees not assumed by the creator. The Company records reserves for estimated advance payout losses as an operating expense classified within sales, marketing and support. Reserves are recorded based on the Company's assessment of various factors, including the amounts paid and outstanding to creators in conjunction with the advance payout program, macroeconomic conditions, and actual chargeback and refund activity trends. The chargebacks and refunds reserve was $8.7 million and $8.1 million, which primarily includes reserve balances for estimated advance payout losses of $5.4 million and $6.0 million, as of March 31, 2024 and December 31, 2023, respectively.

Property and Equipment, Net

Property and Equipment, Net	3 Months Ended
	Mar. 31, 2024
Property, Plant and Equipment [Abstract]
Property and Equipment, Net	Property and Equipment, Net Property and equipment, net consisted of the following as of the dates indicated (in thousands): March 31, 2024 December 31, 2023 Capitalized internal-use software development costs $ 65,433 $ 62,615 Furniture and fixtures 179 179 Computers and computer equipment 3,905 3,617 Leasehold improvements 924 924 Property and equipment 70,441 67,335 Less: Accumulated depreciation and amortization (59,452) (57,951) Property and equipment, net $ 10,989 $ 9,384 The Company recorded the following amounts related to depreciation of fixed assets and capitalized internal-use software development costs during the periods indicated (in thousands): Three Months Ended March 31, 2024 2023 Depreciation expense $ 207 $ 479 Amortization of capitalized internal-use software development costs 1,296 822

Leases

Leases	3 Months Ended
	Mar. 31, 2024
Leases [Abstract]
Leases	Leases Operating Leases The Company has operating leases primarily for office space. Operating lease right-of-use assets and operating lease liabilities are recognized at the lease commencement date based on the present value of the lease payments over the lease term. Right-of-use assets also include adjustments related to prepaid or deferred lease payments and lease incentives. In calculating the present value of the lease payments, the Company utilizes its incremental borrowing rate, as the rates implicit in the leases were not readily determinable. The incremental borrowing rate is estimated to approximate the interest rate on a collateralized basis with similar terms and payments, and in economic environments where the leased asset is located. The components of operating lease costs were as follows (in thousands): Three Months Ended March 31, 2024 2023 Operating lease costs $ 133 $ 1,875 Sublease income — (52) Total operating lease costs, net $ 133 $ 1,823 As of March 31, 2024, the Company's operating leases had a weighted-average remaining lease term of 2.0 years and a weighted-average discount rate of 4.6%. As of March 31, 2024, maturities of operating lease liabilities were as follows (in thousands): Operating Leases The remainder of 2024 $ 1,546 2025 2,117 2026 372 Total future operating lease payments 4,035 Less: Imputed interest (176) Total operating lease liabilities $ 3,859 Operating lease liabilities, current $ 1,937 Operating lease liabilities, noncurrent 1,922 Total operating lease liabilities $ 3,859

Goodwill and Acquired Intangibl

Goodwill and Acquired Intangible Assets, Net	3 Months Ended
	Mar. 31, 2024
Goodwill and Intangible Assets Disclosure [Abstract]
Goodwill and Acquired Intangible Assets, Net	Goodwill and Acquired Intangible Assets, Net The carrying amounts of the Company's goodwill was $174.4 million as of March 31, 2024 and December 31, 2023. The Company tests goodwill for impairment at least annually, in the fourth quarter, or whenever events or changes in circumstances would more likely than not reduce the fair value of its single reporting unit below its carrying value. The Company did not record any goodwill impairment during the three months ended March 31, 2024. Acquired intangible assets consisted of the following (in thousands): March 31, 2024 December 31, 2023 Cost Accumulated Amortization Net Book Value Cost Accumulated Amortization Net Book Value Developed technology $ 22,396 $ (21,885) $ 511 $ 22,396 $ (21,679) $ 717 Customer relationships 74,884 (64,172) 10,712 74,884 (62,287) 12,597 Tradenames 1,350 (1,350) — 1,350 (1,350) — Acquired intangible assets, net $ 98,630 $ (87,407) $ 11,223 $ 98,630 $ (85,316) $ 13,314 The following table set forth the amortization expense recorded related to acquired intangible assets during the periods indicated (in thousands): Three Months Ended March 31, 2024 2023 Cost of net revenue $ 206 $ 203 Sales, marketing and support 1,885 2,027 Total amortization of acquired intangible assets $ 2,091 $ 2,230 As of March 31, 2024, the total expected future amortization expense of acquired intangible assets by year is as follows (in thousands): The remainder of 2024 $ 6,209 2025 5,014 Total expected future amortization expense $ 11,223

Fair Value Measurement

Fair Value Measurement	3 Months Ended
	Mar. 31, 2024
Fair Value Disclosures [Abstract]
Fair Value Measurement	Fair Value Measurement The Company measures its financial assets and liabilities at fair value at each reporting date using a fair value hierarchy that requires the Company to maximize the use of observable inputs and minimize the use of unobservable inputs when measuring fair value. A financial instrument’s classification within the fair value hierarchy is based upon the lowest level of input that is significant to the fair value measurement. Three levels of inputs may be used to measure fair value: Level 1 – Observable inputs that reflect quoted prices (unadjusted) for identical assets or liabilities in active markets. Level 2 – Other inputs that are directly or indirectly observable in the marketplace. Level 3 – Unobservable inputs that are supported by little or no market activity. The Company’s cash equivalents, funds receivable, accounts receivable, accounts payable and other current liabilities approximate their fair value. All of these financial assets and liabilities are Level 1, except for debt. See Note 16, “Debt,” for details regarding the fair value of the Company's convertible senior notes.

Debt

Debt	3 Months Ended
	Mar. 31, 2024
Debt Disclosure [Abstract]
Debt	Debt As of March 31, 2024 and December 31, 2023, long-term debt consisted of the following (in thousands): March 31, 2024 December 31, 2023 2026 Notes 2025 Notes Total 2026 Notes 2025 Notes Total Outstanding principal balance $ 212,750 $ 150,000 $ 362,750 $ 212,750 $ 150,000 $ 362,750 Less: Debt issuance costs (2,606) (1,950) (4,556) (2,864) (2,218) (5,082) Carrying amount, long-term debt $ 210,144 $ 148,050 $ 358,194 $ 209,886 $ 147,782 $ 357,668 The following tables set forth the total interest expense recognized related to the term loans and the convertible notes for the periods indicated (in thousands): Three Months Ended March 31, 2024 2023 Cash interest expense $ 2,274 $ 2,253 Amortization of debt issuance costs 526 498 Total interest expense $ 2,800 $ 2,751 The following table summarizes the Company's contractual obligation to settle commitments related to the 2026 Notes and 2025 Notes as of March 31, 2024 (in thousands): Payments due by Year Total 2024 2025 2026 Convertible Senior Notes Due 2026 $ 212,750 $ — $ — $ 212,750 Interest obligations on 2026 Notes (1) 3,990 798 1,596 1,596 Convertible Senior Notes Due 2025 150,000 — 150,000 — Interest obligations on 2025 Notes (1) 15,000 7,500 7,500 — (1) The 2026 Notes and 2025 Notes bear interest at a fixed rate of 0.750% and 5.000% per year, respectively. The effective interest rate of the 2026 Notes is 1.3%. The Company recorded cash interest of $0.4 million, and amortization of debt issuance costs of $0.3 million and $0.2 million during the three months ended March 31, 2024 and March 31, 2023 respectively. The effective interest rate of the 2025 Notes is 5.8%. The Company recorded cash interest of $1.9 million, and amortization of debt issuance costs of $0.3 million during the three months ended March 31, 2024 and March 31, 2023. The fair value of the 2026 Notes and 2025 Notes, which the Company has classified as a Level 2 instrument, was $183.2 million and $148.5 million respectively, as of March 31, 2024. The fair value of the Notes is determined using observable market prices on the last business day of the period.

Commitments and Contingencies

Commitments and Contingencies	3 Months Ended
	Mar. 31, 2024
Commitments and Contingencies Disclosure [Abstract]
Commitments and Contingencies	Commitments and Contingencies The Company's principal commitments consist of obligations under the 2025 Notes and 2026 Notes (including principal and coupon interest), operating leases for office space, as well as non-cancellable purchase commitments. See Note 16, "Debt" for contractual obligations to settle commitments relating to the 2025 Notes, 2026 Notes and Note 13, "Leases" for operating leases for office space. Other than as described above, there were no material changes outside the Company's normal course of business in its commitments under contractual obligations from those disclosed in the 2023 Form 10-K. Litigation and Loss Contingencies In addition to the litigation discussed below, from time to time, the Company may become a party to litigation and subject to claims incident to the ordinary course of business, including intellectual property claims, labor and employment claims, breach of contract claims, tax and other matters. Future litigation may be necessary to defend the Company or its creators. The results of any current or future litigation cannot be predicted with certainty, and regardless of the outcome, litigation can have an adverse impact on the Company because of defense and settlement costs, diversion of management resources and other factors. The Company accrues estimates for resolution of legal and other contingencies when losses are probable and reasonably estimable. The Company's assessment of losses is re-evaluated each accounting period and is based on all available information, including impact of negotiations, settlements, rulings, advice of legal counsel and other information and events pertaining to each case. Nevertheless, it is possible that additional future legal costs including settlements, judgments, legal fees and other related defense costs could have a material adverse effect on the Company’s business, consolidated financial position, results of operations or liquidity. The matter discussed below summarizes the Company’s current significant ongoing pending litigation. Commercial Contract Litigation On June 18, 2020, the Company filed a Complaint in the United States District Court for the Northern District of California against M.R.G. Concerts Ltd. (MRG) and Matthew Gibbons (Gibbons), asserting claims for breach of contract, breach of the implied covenant of good faith and fair dealing, declaratory judgment, unfair competition, and common counts under California law, arising out of MRG and Gibbons' termination of certain contracts with the Company and their refusal to make various payments to the Company required by those contracts. MRG asserted counterclaims against the Company for breach of one of the contracts in issue, as well as for breach of the implied covenant of good faith and fair dealing, unfair competition, and declaratory judgment. A jury trial commenced on May 16, 2022. On May 23, 2022, the jury issued a verdict in Eventbrite’s favor and awarded the Company $11.0 million in damages. Defendants filed a motion seeking to reduce the verdict or hold a new trial, and the Company filed a motion for pre-judgment and post-judgment interest as well as to recover its attorneys’ fees and costs of suit per the parties’ contracts. On November 1, 2022, the District Court denied defendants' motion, granted the Company’s motion, and entered an Amended Final Judgment in the Company’s favor in the amount of $14.9 million. MRG appealed on April 2023. On December 26, 2023, the Ninth Circuit Court of Appeals found in MRG’s favor, vacating the judgment as to damages, reversing the District Court’s decision denying remittitur, and remanding the case back to the District Court to enter an amended final judgment reducing damages by $6.3 million and accompanying prejudgment interest. On April 16, 2024, the District Court entered the Amended Final Judgment in favor of Eventbrite in the amount of approximately $7.6 million, with additional interest accruing per day. The Company has not recorded any gain in relation to this verdict as of March 31, 2024. Tax Matters The Company is currently under audit in certain jurisdictions with regard to indirect tax matters. The Company establishes reserves for indirect tax matters when it determines that the likelihood of a loss is probable, and the loss is reasonably estimable. Accordingly, the Company has established a reserve for the potential settlement of issues related to sales and other indirect taxes in the amount of $1.1 million and $1.1 million as of March 31, 2024 and December 31, 2023, respectively. These amounts, which represent management’s best estimates of its potential liability, include potential interest and penalties of $0.2 million and $0.2 million as of March 31, 2024 and December 31, 2023, respectively. The Company does not believe that any ultimate liability resulting from any of these matters will have a material adverse effect on its business, consolidated financial position, results of operations or liquidity. However, the outcome of these matters is inherently uncertain. Therefore, if one or more of these matters were resolved against the Company for amounts in excess of management’s expectations, the Company’s financial statements, including in a particular reporting period in which any such outcome becomes probable and estimable, could be materially adversely affected. Indemnification

Stockholders' Equity

Stockholders' Equity	3 Months Ended
	Mar. 31, 2024
Equity [Abstract]
Stockholders' Equity	Stockholders' Equity Common Stock Repurchase On March 14, 2024 our board of directors announced that it approved a share repurchase program with authorization to purchase up to $100.0 million of the Company’s Class A common stock, which does not have an expiration date. Through March 31, 2024, we repurchased 2,652,174 shares of our Class A common stock for an aggregate amount of $15.1 million, which includes amounts accrued for the 1% excise tax as a result of the Inflation Reduction Act of 2022. As of March 31, 2024, approximately $85.0 million remained available and authorized for future repurchases. The volume and timing of any repurchases will be subject to general market conditions, as well as our management of capital, general business conditions, other investment opportunities and other factors. Shares may be repurchased through open market purchases, block trades, privately negotiated transactions, accelerated share repurchase transactions or by any combination of such methods, and any repurchases may be made pursuant to Rule 10b5-1 plans. The share repurchase program does not obligate us to repurchase any specific number of shares, has no time limit and may be modified, suspended or discontinued at any time at the Company’s discretion. Subsequent to March 31, 2024, from April 1, 2024, through May 2, 2024, we repurchased 2,829,455 shares of our Class A common stock at an average price per share of $5.48 for a total purchase price of $15.6 million. As of May 2, 2024, approximately $69.4 million remained available and authorized for future repurchases. Equity Incentive Plans In August 2018, the 2018 Stock Option and Incentive Plan (2018 Plan) was adopted by the Board of Directors and approved by the stockholders and became effective in connection with the IPO. The 2018 Plan replaced the 2010 Stock Plan (2010 Plan) as the Board of Directors determined not to make additional awards under the 2010 Plan. The 2010 Plan will continue to govern outstanding equity awards granted thereunder. The 2018 Plan allows for the granting of options, stock appreciation rights, restricted stock, restricted stock units (RSUs), unrestricted stock awards, performance-based restricted stock units (PSUs), dividend equivalent rights and cash-based awards. Every January 1, the number of shares of stock reserved and available for issuance under the 2018 Plan will cumulatively increase by five percent of the number of shares of Class A and Class B common stock outstanding on the immediately preceding December 31, or a lesser number of shares as approved by the Board of Directors. As of March 31, 2024, there were 5,537,652 and 6,757,763 options issued and outstanding under the 2010 Plan and 2018 Plan, respectively (collectively, the Plans). As of March 31, 2024, 10,570,354 shares of Class A common stock were available for grant under the 2018 Plan. Stock options granted typically vest over a four-year period from the date of grant. Options awarded under the Plans are exercisable for up to ten years. Stock Option Activity Stock option activity for the three months ended March 31, 2024 is presented below: Outstanding options Weighted average exercise price Weighted average remaining contractual term (years) Aggregate intrinsic value (thousands) Balance as of December 31, 2023 12,318,335 $ 12.06 5.4 $ 2,845 Canceled (22,920) 9.50 Balance as of March 31, 2024 12,295,415 12.07 5.1 20 Vested and exercisable as of March 31, 2024 10,600,260 12.15 4.6 20 Vested and expected to vest as of March 31, 2024 12,214,598 $ 12.08 5.1 $ 20 The aggregate intrinsic value in the table above represents the difference between the fair value of Class A common stock and the exercise price of outstanding, in-the-money stock options at March 31, 2024. As of March 31, 2024, the total unrecognized stock-based compensation expense related to stock options outstanding was $9.3 million, which will be recognized over a weighted-average period of 1.9 years. There were no options granted during the three months ended March 31, 2024. Stock Award Activity Stock award activity, which includes RSUs, PSUs and restricted stock awards (RSAs), for the three months ended March 31, 2024 is presented below: Outstanding RSUs, RSAs and PSUs Weighted-average grant date fair value per share Weighted average remaining contractual term (years) Aggregate intrinsic value (thousands) Balance as of December 31, 2023 12,478,798 $ 9.40 1.2 $ 104,315 Awarded 489,031 7.60 Released (897,416) 10.51 Canceled (330,724) 9.88 Balance as of March 31, 2024 11,739,689 9.23 1.1 64,333 Vested and expected to vest as of March 31, 2024 10,817,655 $ 9.23 1.0 $ 59,281 As of March 31, 2024, the total unrecognized stock-based compensation expense related to stock awards, was $68.2 million, which will be recognized over a weighted-average period of 1.8 years. Stock-based Compensation Expense Stock-based compensation expense recognized in connection with stock options, RSUs, RSAs, PSUs and the Employee Stock Purchase Plan (ESPP) during each of the three months ended March 31, 2024 and 2023 was as follows (in thousands): Three Months Ended March 31, 2024 2023 Cost of net revenue $ 152 $ 197 Product development 5,974 4,324 Sales, marketing and support 2,433 2,228 General and administrative 5,403 5,345 Total $ 13,962 $ 12,094

Net Loss Per Share

Net Loss Per Share	3 Months Ended
	Mar. 31, 2024
Earnings Per Share [Abstract]
Net Loss Per Share	Net Loss Per Share Basic net loss per share is calculated by dividing the net loss by the weighted-average number of shares of Class A common stock outstanding during the period. Diluted net loss per share is computed by giving effect to all potentially dilutive securities outstanding for the period. As the Company had net losses for the three months ended March 31, 2024 and 2023, all potentially issuable shares of Class A common stock were determined to be anti-dilutive. The following table sets forth the computation of basic and diluted net loss per share (in thousands, except per share data): Three Months Ended March 31, 2024 2023 Net loss $ (4,490) $ (12,686) Weighted-average shares used in computing net loss per share, basic and diluted 99,109 99,503 Net loss per share, basic and diluted $ (0.05) $ (0.13) The following outstanding shares of potentially dilutive securities were excluded from the computation of diluted net loss per share because including them would have had an anti-dilutive effect (in thousands): March 31, 2024 March 31, 2023 Shares related to convertible senior notes 19,538 19,538 Stock options to purchase common stock 12,295 12,690 Restricted stock units 11,641 10,869 ESPP 138 150 Total shares of potentially dilutive securities 43,612 43,247

Income Taxes

Income Taxes	3 Months Ended
	Mar. 31, 2024
Income Tax Disclosure [Abstract]
Income Taxes	Income Taxes The Company recorded an income tax expense of $0.3 million for the three months ended March 31, 2024, compared to $0.6 million for the three months ended March 31, 2023. The decrease was primarily attributable to insignificant non-routine tax expenses recorded during the prior year and changes in taxable earnings mix. The differences in the tax provision for the periods presented and the U.S. federal statutory rate is primarily due to foreign taxes in profitable jurisdictions and the recording of a full valuation allowance on the Company's net deferred tax assets.

Geographic Information

Geographic Information	3 Months Ended
	Mar. 31, 2024
Segment Reporting [Abstract]
Geographic Information	Geographic Information The following table presents the Company's total net revenue by geography based on the currency of the underlying transaction (in thousands): Three Months Ended March 31, 2024 2023 United States $ 63,283 $ 58,397 International 22,969 19,517 Total net revenue $ 86,252 $ 77,914 No individual country included in international net revenue represents more than 10% of the total consolidated net revenue for any of the periods presented. Substantially all of the Company's long-lived assets are located in the United States.

Pay vs Performance Disclosure

Pay vs Performance Disclosure - USD ($) $ in Thousands	3 Months Ended
	Mar. 31, 2024	Mar. 31, 2023
Pay vs Performance Disclosure
Net loss	$ (4,490)	$ (12,686)

Insider Trading Arrangements

Insider Trading Arrangements	3 Months Ended
	Mar. 31, 2024
Trading Arrangements, by Individual
Rule 10b5-1 Arrangement Adopted	false
Non-Rule 10b5-1 Arrangement Adopted	false
Rule 10b5-1 Arrangement Terminated	false
Non-Rule 10b5-1 Arrangement Terminated	false

Overview and Basis of Present_2

Overview and Basis of Presentation (Policies)	3 Months Ended
	Mar. 31, 2024
Organization, Consolidation and Presentation of Financial Statements [Abstract]
Basis of Presentation	The accompanying unaudited condensed consolidated financial statements have been prepared in accordance with accounting principles generally accepted in the United States of America (U.S. GAAP) and the applicable rules and regulations of the Securities and Exchange Commission (SEC) for interim financial information. Accordingly, they do not include all of the information and footnotes required by U.S. GAAP for complete financial statements. The accompanying unaudited condensed consolidated financial statements have been prepared on the same basis as the audited consolidated financial statements and, in the opinion of management, reflect all adjustments of a normal and recurring nature considered necessary to state fairly the Company's consolidated financial position, results of operations and cash flows for the interim periods. The condensed consolidated balance sheet at December 31, 2023 has been derived from audited consolidated financial statements as of that date. All intercompany transactions and balances have been eliminated. The interim results for the three months ended March 31, 2024 are not necessarily indicative of the results that may be expected for the year ending December 31, 2024 or for any other future annual or interim period. The information included in this Quarterly Report on Form 10-Q should be read in conjunction with "Management's Discussion and Analysis of Financial Condition and Results of Operations," "Quantitative and Qualitative Disclosures About Market Risk" and the Consolidated Financial Statements and notes thereto included in Items 7, 7A and 8, respectively, in the Company's Annual Report on Form 10-K for the year ended December 31, 2023 (2023 Form 10-K).
Reclassifications	Certain reclassifications may have been made to the Company's prior year’s condensed consolidated financial statements to conform to the Company's current year presentation. These reclassifications had no effect on the Company's previously reported loss before income taxes.
Use of Estimates	In order to conform with U.S. GAAP, the Company is required to make certain estimates, judgments and assumptions when preparing its condensed consolidated financial statements. These estimates, judgments and assumptions affect the reported assets and liabilities and disclosure of contingent assets and liabilities at the date of the financial statements, as well as the reported amounts of revenue and expenses during the reported periods. These estimates include, but are not limited to, the recoverability of creator signing fees and creator advances, chargebacks and refunds reserve, certain assumptions used in the valuation of equity awards, assumptions used in determining the fair value of business combinations, the allowance for credit losses, and indirect tax reserves. The Company evaluates these estimates on an ongoing basis. Actual results could differ from those estimates and such differences could be material to the Company’s condensed consolidated financial statements.
Comprehensive Loss	For all periods presented, comprehensive loss equaled net loss. Therefore, the condensed consolidated statements of comprehensive loss have been omitted from the unaudited condensed consolidated financial statements.
Segment Information	The Company’s Chief Executive Officer (CEO) is the chief operating decision maker. The Company's CEO reviews discrete financial information presented on a consolidated basis for purposes of allocating resources and evaluating the Company’s financial performance. Accordingly, the Company has determined that it operates as a single operating segment and has one reportable segment
Revenue Recognition	The Company derives its revenues from a mix of marketplace activities. Revenue is primarily derived from ticketing fees and payment processing fees. The Company also derives a portion of revenues from organizer fees and advertising services. The Company's customers are event creators who use the Company's platform to sell tickets and market events to consumers. Revenue is recognized when or as control of the promised goods or services is transferred to customers, in an amount that reflects the consideration the Company expects to receive in exchange for those goods or services. Ticketing Revenue For ticketing services, the Company's service provides a platform to the event creator and consumer to transact. The Company's performance obligation is to facilitate and process that transaction and issue the ticket, and ticketing revenue is recognized by the Company when the ticket is sold. The amount that the Company earns for its ticketing services is fixed which typically consists of a flat fee and a percentage-based fee per ticket. As a result, the Company records ticketing revenue on a net basis related to its ticketing service fees. For payment processing services, the Company provides the event creator with the choice of whether to use Eventbrite Payment Processing (EPP) or to use a third-party payment processor, referred to as Facilitated Payment Processing (FPP). Under the EPP option, the Company is the merchant of record and is responsible for processing the transaction and collecting the face value of the ticket and all associated fees at the time the ticket is sold. The Company is also responsible for remitting these amounts collected, less the Company's fees, to the event creator. For EPP services, the Company determined that it is the principal in providing the service as the Company is responsible for fulfilling the promise to process the payment and has discretion in establishing the price of its service. As a result, the Company records revenue on a gross basis related to its EPP service fees. Costs incurred for processing the ticketing transactions are included in cost of net revenues in the condensed consolidated statements of operations. Under the FPP option, the Company is not responsible for processing the transaction or collecting the face value of the ticket and associated fees. In this case, the Company records revenue on a net basis related to its FPP service fees. Revenue is presented net of indirect taxes, customer refunds, payment chargebacks, estimated uncollectible amounts, creator royalties, and amortization of creator signing fees. As part of our commercial agreements, the Company offers upfront payments to qualifying creators entering into new or renewed ticketing arrangements in order to incentivize them to organize certain events on the Company's platform or obtain exclusive rights to ticket their events. If an event is canceled by a creator, then any obligations to provide refunds to event attendees are the responsibility of that creator. If a creator is unwilling or unable to fulfill their refund obligations, the Company may, at its discretion, provide attendee refunds. Advertising Revenue Advertising revenue represents services that enable creators to promote featured content on the Eventbrite platform or mobile application. The Company considers that it satisfies its performance obligation as it provides the services to customers and recognizes revenue as advertising impressions are displayed to consumers. Organizer Fee Revenue In the second quarter of 2023, the Company expanded access to its comprehensive suite of event marketing tools to all creators and introduced new pricing plans and subscription packages to creators when publishing events on the Eventbrite marketplace. Under the new pricing plans, the Company charges an organizer fee under two plan options.
Fair Value Measurement	The Company measures its financial assets and liabilities at fair value at each reporting date using a fair value hierarchy that requires the Company to maximize the use of observable inputs and minimize the use of unobservable inputs when measuring fair value. A financial instrument’s classification within the fair value hierarchy is based upon the lowest level of input that is significant to the fair value measurement. Three levels of inputs may be used to measure fair value: Level 1 – Observable inputs that reflect quoted prices (unadjusted) for identical assets or liabilities in active markets. Level 2 – Other inputs that are directly or indirectly observable in the marketplace. Level 3 – Unobservable inputs that are supported by little or no market activity. The Company’s cash equivalents, funds receivable, accounts receivable, accounts payable and other current liabilities approximate their fair value. All of these financial assets and liabilities are Level 1, except for debt. See Note 16, “Debt,” for details regarding the fair value of the Company's convertible senior notes.

Restructuring (Tables)

Restructuring (Tables)	3 Months Ended
	Mar. 31, 2024
Restructuring and Related Activities [Abstract]
Schedule of Restructuring and Other Charges	A summary of the restructuring related costs for the three months ended March 31, 2024 as follows (in thousands): Severance and other termination benefits Cost of net revenue $ 59 Product development 42 General and administrative 34 Total $ 135 The following table is a summary of the changes in the restructuring related liabilities, included within accrued compensation and benefits and other accrued liabilities on the condensed consolidated balance sheets, associated with the Plan (in thousands): Balance as of January 1, 2023 $ — Restructuring related costs accrued 16,294 Cash payment (9,770) Non-cash items applied (4,388) Balance as of December 31, 2023 2,136 Restructuring related costs accrued 135 Cash payment $ (1,944) Balance as of March 31, 2024 $ 327

Cash, Cash Equivalents and Re_2

Cash, Cash Equivalents and Restricted Cash (Tables)	3 Months Ended
	Mar. 31, 2024
Cash and Cash Equivalents [Abstract]
Schedule of Reconciliation of Cash and Restricted Cash	The following table provides a reconciliation of cash and cash equivalents and restricted cash reported within the condensed consolidated balance sheets that sum to the total of the same amounts shown in the condensed consolidated statements of cash flows (in thousands): March 31, 2024 December 31, 2023 March 31, 2023 Cash and cash equivalents $ 579,940 $ 489,200 $ 518,446 Restricted cash — — 882 Total cash, cash equivalents and restricted cash $ 579,940 $ 489,200 $ 519,328
Schedule of Reconciliation of Cash and Restricted Cash	The following table provides a reconciliation of cash and cash equivalents and restricted cash reported within the condensed consolidated balance sheets that sum to the total of the same amounts shown in the condensed consolidated statements of cash flows (in thousands): March 31, 2024 December 31, 2023 March 31, 2023 Cash and cash equivalents $ 579,940 $ 489,200 $ 518,446 Restricted cash — — 882 Total cash, cash equivalents and restricted cash $ 579,940 $ 489,200 $ 519,328

Short-term Investments (Tables)

Short-term Investments (Tables)	3 Months Ended
	Mar. 31, 2024
Investments, Debt and Equity Securities [Abstract]
Schedule of Debt Securities, Held-to-Maturity	The following tables summarize the Company's financial instruments that were measured at fair value on a non-recurring basis (in thousands): March 31, 2024 Description Classification Amortized cost Gross unrecognized holding gains Gross unrecognized holdings losses Aggregate fair value Savings deposits Cash equivalents $ 93,926 $ — $ — $ 93,926 US Treasury securities Short-term investments 113,703 — (13) 113,690 $ 207,629 $ — $ (13) $ 207,616 December 31, 2023 Description Classification Amortized cost Gross unrecognized holding gains Gross unrecognized holdings losses Aggregate fair value Savings deposits Cash equivalents $ 51,487 $ — $ — $ 51,487 US Treasury securities Short-term investments 153,746 17 (12) 153,751 $ 205,233 $ 17 $ (12) $ 205,238

Accounts Receivable, Net (Table

Accounts Receivable, Net (Tables)	3 Months Ended
	Mar. 31, 2024
Receivables [Abstract]
Schedule of Accounts Receivable	The following table summarizes the Company’s accounts receivable balance (in thousands): March 31, 2024 December 31, 2023 Accounts receivable, customers $ 4,237 $ 3,524 Allowance for credit losses (923) (710) Accounts receivable, net $ 3,314 $ 2,814 The following table summarizes the activity in creator advances for the periods indicated Three Months Ended March 31, 2024 2023 Balance, beginning of period $ 2,804 $ 721 Creator advances paid 2,987 — Creator advances recouped (173) (302) Write-offs and other adjustments 8 165 Balance, end of period $ 5,626 $ 584

Creator Signing Fees, Net (Tabl

Creator Signing Fees, Net (Tables)	3 Months Ended
	Mar. 31, 2024
Revenue from Contract with Customer [Abstract]
Schedule of the Activity in Creator Signing Fees and the Classification of Creator Signing Fees on the Condensed Consolidated Balance Sheet	The following table summarizes the activity in creator signing fees for the periods indicated (in thousands): Three Months Ended March 31, 2024 2023 Balance, beginning of period $ 1,937 $ 1,748 Creator signing fees paid 221 — Amortization of creator signing fees (194) (210) Write-offs and other adjustments (31) 410 Balance, end of period $ 1,933 $ 1,948 Creator signing fees are classified as follows on the condensed consolidated balance sheet as of the dates indicated (in thousands): March 31, 2024 December 31, 2023 March 31, 2023 Creator signing fees, net $ 651 $ 634 $ 792 Creator signing fees, net noncurrent 1,282 1,303 1,156 Total creator signing fees $ 1,933 $ 1,937 $ 1,948

Creator Advances, Net (Tables)

Creator Advances, Net (Tables)	3 Months Ended
	Mar. 31, 2024
Receivables [Abstract]
Schedule of Activity in Creator Advances and the Classification of Creator Advances on the Condensed Consolidated Balance Sheet	The following table summarizes the Company’s accounts receivable balance (in thousands): March 31, 2024 December 31, 2023 Accounts receivable, customers $ 4,237 $ 3,524 Allowance for credit losses (923) (710) Accounts receivable, net $ 3,314 $ 2,814 The following table summarizes the activity in creator advances for the periods indicated Three Months Ended March 31, 2024 2023 Balance, beginning of period $ 2,804 $ 721 Creator advances paid 2,987 — Creator advances recouped (173) (302) Write-offs and other adjustments 8 165 Balance, end of period $ 5,626 $ 584

Property and Equipment, Net (Ta

Property and Equipment, Net (Tables)	3 Months Ended
	Mar. 31, 2024
Property, Plant and Equipment [Abstract]
Schedule of Composition of Property and Equipment, Net	Property and equipment, net consisted of the following as of the dates indicated (in thousands): March 31, 2024 December 31, 2023 Capitalized internal-use software development costs $ 65,433 $ 62,615 Furniture and fixtures 179 179 Computers and computer equipment 3,905 3,617 Leasehold improvements 924 924 Property and equipment 70,441 67,335 Less: Accumulated depreciation and amortization (59,452) (57,951) Property and equipment, net $ 10,989 $ 9,384
Schedule of Capitalized Internal-Use Software Development Costs	The Company recorded the following amounts related to depreciation of fixed assets and capitalized internal-use software development costs during the periods indicated (in thousands): Three Months Ended March 31, 2024 2023 Depreciation expense $ 207 $ 479 Amortization of capitalized internal-use software development costs 1,296 822

Leases (Tables)

Leases (Tables)	3 Months Ended
	Mar. 31, 2024
Leases [Abstract]
Schedule of Components of Operating Lease Cost	The components of operating lease costs were as follows (in thousands): Three Months Ended March 31, 2024 2023 Operating lease costs $ 133 $ 1,875 Sublease income — (52) Total operating lease costs, net $ 133 $ 1,823
Schedule of Maturities of Operating Lease Liabilities	As of March 31, 2024, maturities of operating lease liabilities were as follows (in thousands): Operating Leases The remainder of 2024 $ 1,546 2025 2,117 2026 372 Total future operating lease payments 4,035 Less: Imputed interest (176) Total operating lease liabilities $ 3,859 Operating lease liabilities, current $ 1,937 Operating lease liabilities, noncurrent 1,922 Total operating lease liabilities $ 3,859

Goodwill and Acquired Intangi_2

Goodwill and Acquired Intangible Assets, Net (Tables)	3 Months Ended
	Mar. 31, 2024
Goodwill and Intangible Assets Disclosure [Abstract]
Schedule of Acquired Intangible Assets	Acquired intangible assets consisted of the following (in thousands): March 31, 2024 December 31, 2023 Cost Accumulated Amortization Net Book Value Cost Accumulated Amortization Net Book Value Developed technology $ 22,396 $ (21,885) $ 511 $ 22,396 $ (21,679) $ 717 Customer relationships 74,884 (64,172) 10,712 74,884 (62,287) 12,597 Tradenames 1,350 (1,350) — 1,350 (1,350) — Acquired intangible assets, net $ 98,630 $ (87,407) $ 11,223 $ 98,630 $ (85,316) $ 13,314
Schedule of Amortization Expense Related to Acquired Intangible Assets	The following table set forth the amortization expense recorded related to acquired intangible assets during the periods indicated (in thousands): Three Months Ended March 31, 2024 2023 Cost of net revenue $ 206 $ 203 Sales, marketing and support 1,885 2,027 Total amortization of acquired intangible assets $ 2,091 $ 2,230
Schedule of Total Expected Future Amortization Expense for Acquired Intangible Assets	As of March 31, 2024, the total expected future amortization expense of acquired intangible assets by year is as follows (in thousands): The remainder of 2024 $ 6,209 2025 5,014 Total expected future amortization expense $ 11,223

Debt (Tables)

Debt (Tables)	3 Months Ended
	Mar. 31, 2024
Debt Disclosure [Abstract]
Schedule of Long-Term Debt	As of March 31, 2024 and December 31, 2023, long-term debt consisted of the following (in thousands): March 31, 2024 December 31, 2023 2026 Notes 2025 Notes Total 2026 Notes 2025 Notes Total Outstanding principal balance $ 212,750 $ 150,000 $ 362,750 $ 212,750 $ 150,000 $ 362,750 Less: Debt issuance costs (2,606) (1,950) (4,556) (2,864) (2,218) (5,082) Carrying amount, long-term debt $ 210,144 $ 148,050 $ 358,194 $ 209,886 $ 147,782 $ 357,668
Schedule of Total Interest Expense	The following tables set forth the total interest expense recognized related to the term loans and the convertible notes for the periods indicated (in thousands): Three Months Ended March 31, 2024 2023 Cash interest expense $ 2,274 $ 2,253 Amortization of debt issuance costs 526 498 Total interest expense $ 2,800 $ 2,751
Schedule of Contractual Cash Obligations and Rights	The following table summarizes the Company's contractual obligation to settle commitments related to the 2026 Notes and 2025 Notes as of March 31, 2024 (in thousands): Payments due by Year Total 2024 2025 2026 Convertible Senior Notes Due 2026 $ 212,750 $ — $ — $ 212,750 Interest obligations on 2026 Notes (1) 3,990 798 1,596 1,596 Convertible Senior Notes Due 2025 150,000 — 150,000 — Interest obligations on 2025 Notes (1) 15,000 7,500 7,500 — (1)

Stockholders' Equity (Tables)

Stockholders' Equity (Tables)	3 Months Ended
	Mar. 31, 2024
Equity [Abstract]
Schedule of Stock Option Activity	Stock option activity for the three months ended March 31, 2024 is presented below: Outstanding options Weighted average exercise price Weighted average remaining contractual term (years) Aggregate intrinsic value (thousands) Balance as of December 31, 2023 12,318,335 $ 12.06 5.4 $ 2,845 Canceled (22,920) 9.50 Balance as of March 31, 2024 12,295,415 12.07 5.1 20 Vested and exercisable as of March 31, 2024 10,600,260 12.15 4.6 20 Vested and expected to vest as of March 31, 2024 12,214,598 $ 12.08 5.1 $ 20
Schedule of Restricted Stock Activity	Stock award activity, which includes RSUs, PSUs and restricted stock awards (RSAs), for the three months ended March 31, 2024 is presented below: Outstanding RSUs, RSAs and PSUs Weighted-average grant date fair value per share Weighted average remaining contractual term (years) Aggregate intrinsic value (thousands) Balance as of December 31, 2023 12,478,798 $ 9.40 1.2 $ 104,315 Awarded 489,031 7.60 Released (897,416) 10.51 Canceled (330,724) 9.88 Balance as of March 31, 2024 11,739,689 9.23 1.1 64,333 Vested and expected to vest as of March 31, 2024 10,817,655 $ 9.23 1.0 $ 59,281
Schedule of Stock-Based Compensation Expense	Stock-based compensation expense recognized in connection with stock options, RSUs, RSAs, PSUs and the Employee Stock Purchase Plan (ESPP) during each of the three months ended March 31, 2024 and 2023 was as follows (in thousands): Three Months Ended March 31, 2024 2023 Cost of net revenue $ 152 $ 197 Product development 5,974 4,324 Sales, marketing and support 2,433 2,228 General and administrative 5,403 5,345 Total $ 13,962 $ 12,094

Net Loss Per Share (Tables)

Net Loss Per Share (Tables)	3 Months Ended
	Mar. 31, 2024
Earnings Per Share [Abstract]
Schedule of Computation of Basic and Diluted Net Loss Per Share	The following table sets forth the computation of basic and diluted net loss per share (in thousands, except per share data): Three Months Ended March 31, 2024 2023 Net loss $ (4,490) $ (12,686) Weighted-average shares used in computing net loss per share, basic and diluted 99,109 99,503 Net loss per share, basic and diluted $ (0.05) $ (0.13)
Schedule of Potentially Dilutive Securities Excluded from the Computation of Diluted Net Loss Per Share	The following outstanding shares of potentially dilutive securities were excluded from the computation of diluted net loss per share because including them would have had an anti-dilutive effect (in thousands): March 31, 2024 March 31, 2023 Shares related to convertible senior notes 19,538 19,538 Stock options to purchase common stock 12,295 12,690 Restricted stock units 11,641 10,869 ESPP 138 150 Total shares of potentially dilutive securities 43,612 43,247

Geographic Information (Tables)

Geographic Information (Tables)	3 Months Ended
	Mar. 31, 2024
Segment Reporting [Abstract]
Schedule of Net Revenue By Geography	The following table presents the Company's total net revenue by geography based on the currency of the underlying transaction (in thousands): Three Months Ended March 31, 2024 2023 United States $ 63,283 $ 58,397 International 22,969 19,517 Total net revenue $ 86,252 $ 77,914

Overview and Basis of Present_3

Overview and Basis of Presentation (Details)	3 Months Ended
	Mar. 31, 2024 segment
Organization, Consolidation and Presentation of Financial Statements [Abstract]
Number of operating segments	1
Number of reportable segments	1

Restructuring - Narrative (Deta

Restructuring - Narrative (Details) $ in Thousands	3 Months Ended
	Mar. 31, 2024 USD ($)
Restructuring Cost and Reserve [Line Items]
Restructuring charges	$ 100
Restructuring related costs incurred to date	16,400
Employee Severance
Restructuring Cost and Reserve [Line Items]
Restructuring charges	135
Restructuring related costs incurred to date	12,000
Contract Termination
Restructuring Cost and Reserve [Line Items]
Restructuring related costs incurred to date	$ 4,400

Restructuring - Schedule of Res

Restructuring - Schedule of Restructuring Costs (Details) $ in Thousands	3 Months Ended
	Mar. 31, 2024 USD ($)
Restructuring Cost and Reserve [Line Items]
Restructuring charges	$ 100
Employee Severance
Restructuring Cost and Reserve [Line Items]
Restructuring charges	135
Employee Severance | Cost of net revenue
Restructuring Cost and Reserve [Line Items]
Restructuring charges	59
Employee Severance | Product development
Restructuring Cost and Reserve [Line Items]
Restructuring charges	42
Employee Severance | General and administrative
Restructuring Cost and Reserve [Line Items]
Restructuring charges	$ 34

Restructuring - Reserve Activit

Restructuring - Reserve Activity (Details) - USD ($) $ in Thousands	3 Months Ended	12 Months Ended
	Mar. 31, 2024	Dec. 31, 2023
Restructuring Reserve [Roll Forward]
Restructuring reserve, balance at beginning of period	$ 2,136	$ 0
Restructuring related costs accrued	135	16,294
Cash payment	(1,944)	(9,770)
Non-cash items applied		(4,388)
Restructuring reserve, balance at end of period	$ 327	$ 2,136

Cash, Cash Equivalents and Re_3

Cash, Cash Equivalents and Restricted Cash - Narrative (Details) - USD ($) $ in Thousands	Mar. 31, 2024	Dec. 31, 2023	Mar. 31, 2023
Cash and Cash Equivalents [Line Items]
Cash and cash equivalents	$ 579,940	$ 489,200	$ 518,446
Creator Cash
Cash and Cash Equivalents [Line Items]
Cash and cash equivalents	$ 324,800	$ 259,200

Cash, Cash Equivalents and Re_4

Cash, Cash Equivalents and Restricted Cash (Details) - USD ($) $ in Thousands	Mar. 31, 2024	Dec. 31, 2023	Mar. 31, 2023	Dec. 31, 2022
Cash and Cash Equivalents [Abstract]
Cash and cash equivalents	$ 579,940	$ 489,200	$ 518,446
Restricted cash	0	0	882
Total cash, cash equivalents and restricted cash	$ 579,940	$ 489,200	$ 519,328	$ 540,174

Short-term Investments (Details

Short-term Investments (Details) - USD ($)	3 Months Ended	12 Months Ended
	Mar. 31, 2024	Dec. 31, 2023
Investments, Debt and Equity Securities [Abstract]
Short term investment impairment	$ 0	$ 0
Schedule of Held-to-Maturity Securities [Line Items]
Amortized cost	207,629,000	205,233,000
Gross unrecognized holding gains	0	17,000
Gross unrecognized holdings losses	(13,000)	(12,000)
Aggregate fair value	207,616,000	205,238,000
Cash equivalents | Savings deposits
Schedule of Held-to-Maturity Securities [Line Items]
Amortized cost	93,926,000	51,487,000
Gross unrecognized holding gains	0	0
Gross unrecognized holdings losses	0	0
Aggregate fair value	93,926,000	51,487,000
Short-term investments | US Treasury securities
Schedule of Held-to-Maturity Securities [Line Items]
Amortized cost	113,703,000	153,746,000
Gross unrecognized holding gains	0	17,000
Gross unrecognized holdings losses	(13,000)	(12,000)
Aggregate fair value	$ 113,690,000	$ 153,751,000

Funds Receivable (Details)

Funds Receivable (Details) - USD ($) $ in Thousands	3 Months Ended
	Mar. 31, 2024	Dec. 31, 2023
Accounts, Notes, Loans and Financing Receivable [Line Items]
Funds receivable, underlying ticketing transaction	5 days
Funds receivable	$ 35,290	$ 48,773
Tickets Sold on Behalf of Creators
Accounts, Notes, Loans and Financing Receivable [Line Items]
Funds receivable	$ 32,100	$ 44,200

Accounts Receivable, Net - Sche

Accounts Receivable, Net - Schedule of Accounts Receivable (Details) - USD ($) $ in Thousands	Mar. 31, 2024	Dec. 31, 2023
Receivables [Abstract]
Accounts receivable, customers	$ 4,237	$ 3,524
Allowance for credit losses	(923)	(710)
Accounts receivable, net	$ 3,314	$ 2,814

Creator Signing Fees, Net - Nar

Creator Signing Fees, Net - Narrative (Details)	Mar. 31, 2024
Revenue from Contract with Customer [Abstract]
Creator signing fees, amortization period	2 years 3 months 18 days

Creator Signing Fees, Net - Sch

Creator Signing Fees, Net - Schedule of the Activity in Creator Signing Fees (Details) - USD ($) $ in Thousands	3 Months Ended
	Mar. 31, 2024	Mar. 31, 2023
Activity in creator signing fees:
Balance, beginning of period	$ 1,937	$ 1,748
Creator signing fees paid	221	0
Amortization of creator signing fees	(194)	(210)
Write-offs and other adjustments	(31)	410
Balance, end of period	$ 1,933	$ 1,948

Creator Signing Fees, Net - Cla

Creator Signing Fees, Net - Classification of Creator Signing Fees on the Condensed Consolidated Balance Sheet (Details) - USD ($) $ in Thousands	Mar. 31, 2024	Dec. 31, 2023	Mar. 31, 2023	Dec. 31, 2022
Revenue from Contract with Customer [Abstract]
Creator signing fees, net	$ 651	$ 634	$ 792
Creator signing fees, net noncurrent	1,282	1,303	1,156
Total creator signing fees	$ 1,933	$ 1,937	$ 1,948	$ 1,748

Creator Advances, Net - Schedul

Creator Advances, Net - Schedule of Activity in Creator Advances (Details) - USD ($) $ in Thousands	3 Months Ended
	Mar. 31, 2024	Mar. 31, 2023
Activity In Notes, Loans And Financing Receivable [Roll Forward]
Balance, beginning of period	$ 2,804	$ 721
Creator advances paid	2,987	0
Creator advances recouped	(173)	(302)
Write-offs and other adjustments	8	165
Balance, end of period	$ 5,626	$ 584

Accounts Payable, Creators (Det

Accounts Payable, Creators (Details) - USD ($) $ in Millions	3 Months Ended
	Mar. 31, 2024	Dec. 31, 2023
Payables and Accruals [Abstract]
Accounts payable, unremitted ticket sale proceeds, net of fees and taxes	5 days
Advance payouts outstanding	$ 153.9	$ 115.3

Chargebacks and Refunds Reser_2

Chargebacks and Refunds Reserve (Details) - USD ($) $ in Thousands	Mar. 31, 2024	Dec. 31, 2023
Revenue from Contract with Customer [Abstract]
Chargebacks and refunds reserve	$ 8,718	$ 8,088
Loss contingency, estimate of possible loss	$ 5,400	$ 6,000

Property and Equipment, Net - C

Property and Equipment, Net - Composition of Property and Equipment, Net (Details) - USD ($) $ in Thousands	Mar. 31, 2024	Dec. 31, 2023
Property, Plant and Equipment [Line Items]
Property, plant and equipment, gross	$ 70,441	$ 67,335
Less: Accumulated depreciation and amortization	(59,452)	(57,951)
Property and equipment, net	10,989	9,384
Capitalized internal-use software development costs
Property, Plant and Equipment [Line Items]
Property, plant and equipment, gross	65,433	62,615
Furniture and fixtures
Property, Plant and Equipment [Line Items]
Property, plant and equipment, gross	179	179
Computers and computer equipment
Property, Plant and Equipment [Line Items]
Property, plant and equipment, gross	3,905	3,617
Leasehold improvements
Property, Plant and Equipment [Line Items]
Property, plant and equipment, gross	$ 924	$ 924

Property and Equipment, Net - S

Property and Equipment, Net - Schedule of Capitalized Internal-Use Software Development Costs (Details) - USD ($) $ in Thousands	3 Months Ended
	Mar. 31, 2024	Mar. 31, 2023
Property, Plant and Equipment [Abstract]
Depreciation expense	$ 207	$ 479
Amortization of capitalized internal-use software development costs	$ 1,296	$ 822

Leases - Schedule of Components

Leases - Schedule of Components of Operating Lease Cost (Details) - USD ($) $ in Thousands	3 Months Ended
	Mar. 31, 2024	Mar. 31, 2023
Leases [Abstract]
Operating lease costs	$ 133	$ 1,875
Sublease income	0	(52)
Total operating lease costs, net	$ 133	$ 1,823

Leases - Narrative (Details)

Leases - Narrative (Details)	Mar. 31, 2024
Leases [Abstract]
Weighted-average remaining operating lease term	2 years
Weighted-average discount rate on operating leases	4.60%

Leases - Schedule of Maturities

Leases - Schedule of Maturities of Operating Lease Liabilities (Details) - USD ($) $ in Thousands	Mar. 31, 2024	Dec. 31, 2023
Operating Leases
The remainder of 2024	$ 1,546
2025	2,117
2026	372
Total future operating lease payments	4,035
Less: Imputed interest	(176)
Total operating lease liabilities	3,859
Operating lease liabilities, current	1,937	$ 1,523
Operating lease liabilities, noncurrent	1,922	$ 1,768
Total operating lease liabilities	$ 3,859

Goodwill and Acquired Intangi_3

Goodwill and Acquired Intangible Assets, Net - Narrative (Details) - USD ($) $ in Thousands	Mar. 31, 2024	Dec. 31, 2023
Goodwill and Intangible Assets Disclosure [Abstract]
Goodwill	$ 174,388	$ 174,388

Goodwill and Acquired Intangi_4

Goodwill and Acquired Intangible Assets, Net - Acquired Intangible Assets (Details) - USD ($) $ in Thousands	Mar. 31, 2024	Dec. 31, 2023
Acquired intangible assets, net:
Cost	$ 98,630	$ 98,630
Accumulated Amortization	(87,407)	(85,316)
Total expected future amortization expense	11,223	13,314
Developed technology
Acquired intangible assets, net:
Cost	22,396	22,396
Accumulated Amortization	(21,885)	(21,679)
Total expected future amortization expense	511	717
Customer relationships
Acquired intangible assets, net:
Cost	74,884	74,884
Accumulated Amortization	(64,172)	(62,287)
Total expected future amortization expense	10,712	12,597
Tradenames
Acquired intangible assets, net:
Cost	1,350	1,350
Accumulated Amortization	(1,350)	(1,350)
Total expected future amortization expense	$ 0	$ 0

Goodwill and Acquired Intangi_5

Goodwill and Acquired Intangible Assets, Net - Amortization Expense Related to Acquired Intangible Assets (Details) - USD ($) $ in Thousands	3 Months Ended
	Mar. 31, 2024	Mar. 31, 2023
Finite-Lived Intangible Assets [Line Items]
Amortization of acquired intangible assets	$ 2,091	$ 2,230
Cost of net revenue
Finite-Lived Intangible Assets [Line Items]
Amortization of acquired intangible assets	206	203
Sales, marketing and support
Finite-Lived Intangible Assets [Line Items]
Amortization of acquired intangible assets	$ 1,885	$ 2,027

Goodwill and Acquired Intangi_6

Goodwill and Acquired Intangible Assets, Net - Total Expected Future Amortization Expense for Acquired Intangible Assets (Details) - USD ($) $ in Thousands	Mar. 31, 2024	Dec. 31, 2023
Goodwill and Intangible Assets Disclosure [Abstract]
The remainder of 2024	$ 6,209
2025	5,014
Total expected future amortization expense	$ 11,223	$ 13,314

Debt - Schedule of Long-Term De

Debt - Schedule of Long-Term Debt (Details) - USD ($) $ in Thousands	Mar. 31, 2024	Dec. 31, 2023
Debt Instrument [Line Items]
Outstanding principal balance	$ 362,750	$ 362,750
Less: Debt issuance costs	(4,556)	(5,082)
Carrying amount, long-term debt	358,194	357,668
Convertible Senior Notes | 2026 Notes
Debt Instrument [Line Items]
Outstanding principal balance	212,750	212,750
Less: Debt issuance costs	(2,606)	(2,864)
Carrying amount, long-term debt	210,144	209,886
Convertible Senior Notes | 2025 Notes
Debt Instrument [Line Items]
Outstanding principal balance	150,000	150,000
Less: Debt issuance costs	(1,950)	(2,218)
Carrying amount, long-term debt	$ 148,050	$ 147,782

Debt - Schedule of Total Intere

Debt - Schedule of Total Interest Expense (Details) - USD ($) $ in Thousands	3 Months Ended
	Mar. 31, 2024	Mar. 31, 2023
Debt Disclosure [Abstract]
Cash interest expense	$ 2,274	$ 2,253
Amortization of debt issuance costs	526	498
Total interest expense	$ 2,800	$ 2,751

Debt - Schedule of Contractual

Debt - Schedule of Contractual Cash Obligations and Rights (Details) - USD ($) $ in Thousands	Mar. 31, 2024	Dec. 31, 2023	Mar. 31, 2021	Jun. 30, 2020
Long-term Debt
Total	$ 362,750	$ 362,750
2026 Notes | Convertible Senior Notes
Long-term Debt
Total	212,750	212,750
2024	0
2025	0
2026	212,750
Interest obligations
Total	3,990
2024	798
2025	1,596
2026	1,596
Stated interest rate			0.75%
2025 Notes | Convertible Senior Notes
Long-term Debt
Total	150,000	$ 150,000
2024	0
2025	150,000
2026	0
Interest obligations
Total	15,000
2024	7,500
2025	7,500
2026	$ 0
Stated interest rate				5%

Debt - Narrative (Details)

Debt - Narrative (Details) - USD ($) $ in Thousands	3 Months Ended
	Mar. 31, 2024	Mar. 31, 2023
Debt Instrument [Line Items]
Cash interest expense	$ 2,800	$ 2,752
Amortization of debt issuance costs	$ 526	$ 498
2026 Notes | Convertible Senior Notes
Debt Instrument [Line Items]
Effective interest rate	1.30%	1.30%
Cash interest expense	$ 400	$ 400
Amortization of debt issuance costs	300	200
Estimated fair value of long-term debt	$ 183,200
2025 Notes | Convertible Senior Notes
Debt Instrument [Line Items]
Effective interest rate	5.80%
Cash interest expense	$ 1,900	1,900
Amortization of debt issuance costs	300	$ 300
2025 Notes | Convertible Senior Notes | Fair Value, Inputs, Level 2
Debt Instrument [Line Items]
Estimated fair value of long-term debt	$ 148,500

Commitments and Contingencies (

Commitments and Contingencies (Details) - USD ($) $ in Millions	Apr. 16, 2024	Dec. 26, 2023	Nov. 01, 2022	May 23, 2022	Mar. 31, 2024	Dec. 31, 2023
Loss Contingencies [Line Items]
Loss contingency accrual					$ 1.1	$ 1.1
Estimate of possible loss attributable to potential interest and penalties					$ 0.2	$ 0.2
M.R.G. Concerts Ltd. (MRG) and Matthew Gibbons (Gibbons)
Loss Contingencies [Line Items]
Damages awarded			$ 14.9	$ 11
Reduction in damages from amended judgement		$ 6.3
M.R.G. Concerts Ltd. (MRG) and Matthew Gibbons (Gibbons) | Subsequent Event
Loss Contingencies [Line Items]
Damages awarded	$ 7.6

Stockholders' Equity - Narrativ

Stockholders' Equity - Narrative (Details) - USD ($)		1 Months Ended		3 Months Ended
	Mar. 14, 2024	May 02, 2024	Aug. 31, 2018	Mar. 31, 2024	Mar. 31, 2023	Dec. 31, 2023
Class of Stock [Line Items]
Stock repurchase program, authorized amount	$ 100,000,000
Repurchase of common stock (in shares)	2,652,174
Repurchase of common stock	$ 15,100,000			$ 15,055,000
Remaining authorized repurchase amount				$ 85,000,000
Options outstanding (in shares)				12,295,415		12,318,335
Granted (in shares)				0
Capitalized stock-based compensation expense				$ 600,000	$ 300,000
Subsequent Event
Class of Stock [Line Items]
Repurchase of common stock (in shares)		2,829,455
Repurchase of common stock		$ 15,600,000
Remaining authorized repurchase amount		$ 69,400,000
Average price paid per share (in USD per share)		$ 5.48
Stock Options
Class of Stock [Line Items]
Compensation expense not yet recognized				$ 9,300,000
Weighted-average recognition period for unrecognized stock-based compensation				1 year 10 months 24 days
RSUs, RSAs and PSUs
Class of Stock [Line Items]
Weighted-average recognition period for unrecognized stock-based compensation				1 year 9 months 18 days
Total unrecognized stock-based compensation				$ 68,200,000
2004 Plan, 2010 Plan and 2018 Plan | Stock Options
Class of Stock [Line Items]
Vesting period				4 years
Expiration period				10 years
2018 Stock Option and Incentive Plan
Class of Stock [Line Items]
Annual cumulative increase in the number of shares reserved and available for issuance			5%
Options issued (in shares)				6,757,763
Options outstanding (in shares)				6,757,763
2018 Stock Option and Incentive Plan | Class A Common Stock
Class of Stock [Line Items]
Common stock reserved for future issuance (in shares)				10,570,354
2010 Stock Option Plan
Class of Stock [Line Items]
Options issued (in shares)				5,537,652
Options outstanding (in shares)				5,537,652

Stockholders' Equity - Stock Op

Stockholders' Equity - Stock Option Activity (Details) - USD ($) $ / shares in Units, $ in Thousands	3 Months Ended	12 Months Ended
	Mar. 31, 2024	Dec. 31, 2023
Outstanding options
Balance (in shares)	12,318,335
Canceled (in shares)	(22,920)
Balance (in shares)	12,295,415	12,318,335
Vested and exercisable (in shares)	10,600,260
Vested and expected to vest (in shares)	12,214,598
Weighted average exercise price
Balance (in dollars per share)	$ 12.06
Canceled (in dollars per share)	9.50
Balance (in dollars per share)	12.07	$ 12.06
Vested and exercisable (in dollars per share)	12.15
Vested and expected to vest (in dollars per share)	$ 12.08
Weighted average remaining contractual term (years)
Outstanding	5 years 1 month 6 days	5 years 4 months 24 days
Vested and exercisable	4 years 7 months 6 days
Vested and expected to vest	5 years 1 month 6 days
Aggregate intrinsic value (thousands)
Outstanding	$ 20	$ 2,845
Vested and exercisable	20
Vested and expected to vest	$ 20

Stockholders' Equity - Restrict

Stockholders' Equity - Restricted Stock Units and Restricted Stock Activity (Details) - RSUs, RSAs and PSUs - USD ($) $ / shares in Units, $ in Thousands	3 Months Ended	12 Months Ended
	Mar. 31, 2024	Dec. 31, 2023
Outstanding RSUs, RSAs and PSUs
Balance (in shares)	12,478,798
Awarded (in shares)	489,031
Released (in shares)	(897,416)
Canceled (in shares)	(330,724)
Balance (in shares)	11,739,689	12,478,798
Vested and and expected to vest (in shares)	10,817,655
Weighted-average grant date fair value per share
Balance (in dollars per share)	$ 9.40
Awarded (in dollars per share)	7.60
Released (in dollars per share)	10.51
Canceled (in dollars per share)	9.88
Balance (in dollars per share)	9.23	$ 9.40
Vested and expected to vest (in dollars per share)	$ 9.23
Weighted average remaining contractual term (years)
Balance	1 year 1 month 6 days	1 year 2 months 12 days
Vested and expected to vest	1 year
Aggregate intrinsic value (thousands)
Balance	$ 64,333	$ 104,315
Vested and expected to vest	$ 59,281

Stockholders' Equity - Stock-Ba

Stockholders' Equity - Stock-Based Compensation Expense (Details) - USD ($) $ in Thousands	3 Months Ended
	Mar. 31, 2024	Mar. 31, 2023
Share-based Payment Arrangement, Expensed and Capitalized, Amount [Line Items]
Stock-based compensation expense	$ 13,962	$ 12,094
Cost of net revenue
Share-based Payment Arrangement, Expensed and Capitalized, Amount [Line Items]
Stock-based compensation expense	152	197
Product development
Share-based Payment Arrangement, Expensed and Capitalized, Amount [Line Items]
Stock-based compensation expense	5,974	4,324
Sales, marketing and support
Share-based Payment Arrangement, Expensed and Capitalized, Amount [Line Items]
Stock-based compensation expense	2,433	2,228
General and administrative
Share-based Payment Arrangement, Expensed and Capitalized, Amount [Line Items]
Stock-based compensation expense	$ 5,403	$ 5,345

Net Loss Per Share - Schedule o

Net Loss Per Share - Schedule of Computation of Basic and Diluted Net Loss Per Share (Details) - USD ($) $ / shares in Units, shares in Thousands, $ in Thousands	3 Months Ended
	Mar. 31, 2024	Mar. 31, 2023
Earnings Per Share [Abstract]
Net loss	$ (4,490)	$ (12,686)
Weighted-average shares used in computing net loss per share, basic (in shares)	99,109	99,503
Weighted-average shares used in computing net loss per share, diluted (in shares)	99,109	99,503
Net loss per share, basic (in dollars per share)	$ (0.05)	$ (0.13)
Net loss per share, diluted (in dollars per share)	$ (0.05)	$ (0.13)

Net Loss Per Share - Schedule_2

Net Loss Per Share - Schedule of Potentially Dilutive Securities Excluded from the Computation of Diluted Net Loss Per Share (Details) - shares shares in Thousands	3 Months Ended
	Mar. 31, 2024	Mar. 31, 2023
Antidilutive Securities Excluded from Computation of Earnings Per Share [Line Items]
Potentially dilutive securities excluded from the computation of diluted net loss per share (in shares)	43,612	43,247
Shares related to convertible senior notes
Antidilutive Securities Excluded from Computation of Earnings Per Share [Line Items]
Potentially dilutive securities excluded from the computation of diluted net loss per share (in shares)	19,538	19,538
Stock options to purchase common stock
Antidilutive Securities Excluded from Computation of Earnings Per Share [Line Items]
Potentially dilutive securities excluded from the computation of diluted net loss per share (in shares)	12,295	12,690
Restricted stock units
Antidilutive Securities Excluded from Computation of Earnings Per Share [Line Items]
Potentially dilutive securities excluded from the computation of diluted net loss per share (in shares)	11,641	10,869
ESPP
Antidilutive Securities Excluded from Computation of Earnings Per Share [Line Items]
Potentially dilutive securities excluded from the computation of diluted net loss per share (in shares)	138	150

Net Loss Per Share - Narrative

Net Loss Per Share - Narrative (Details) - $ / shares shares in Thousands	3 Months Ended
	Mar. 31, 2024	Mar. 31, 2023
Antidilutive Securities Excluded from Computation of Earnings Per Share [Line Items]
Potentially dilutive securities excluded from the computation of diluted net loss per share (in shares)	43,612	43,247
2025 Notes | Convertible Senior Notes
Antidilutive Securities Excluded from Computation of Earnings Per Share [Line Items]
Conversion price (in dollars per share)	$ 12.60
2026 Notes | Convertible Senior Notes
Antidilutive Securities Excluded from Computation of Earnings Per Share [Line Items]
Conversion price (in dollars per share)	$ 27.89
Shares related to convertible senior notes
Antidilutive Securities Excluded from Computation of Earnings Per Share [Line Items]
Potentially dilutive securities excluded from the computation of diluted net loss per share (in shares)	19,538	19,538
Shares related to convertible senior notes | 2025 Notes
Antidilutive Securities Excluded from Computation of Earnings Per Share [Line Items]
Potentially dilutive securities excluded from the computation of diluted net loss per share (in shares)	11,900
Shares related to convertible senior notes | 2026 Notes
Antidilutive Securities Excluded from Computation of Earnings Per Share [Line Items]
Potentially dilutive securities excluded from the computation of diluted net loss per share (in shares)	7,600

Income Taxes (Details)

Income Taxes (Details) - USD ($) $ in Thousands	3 Months Ended
	Mar. 31, 2024	Mar. 31, 2023
Income Tax Disclosure [Abstract]
Income tax expense (benefit)	$ 274	$ 611

Geographic Information (Details

Geographic Information (Details) - USD ($) $ in Thousands	3 Months Ended
	Mar. 31, 2024	Mar. 31, 2023
Revenue, Major Customer [Line Items]
Total net revenue	$ 86,252	$ 77,914
United States
Revenue, Major Customer [Line Items]
Total net revenue	63,283	58,397
International
Revenue, Major Customer [Line Items]
Total net revenue	$ 22,969	$ 19,517